Economics: Policy, Poverty, and Practice

Students enrolled in the class are required to participate in the VITA (Volunteer Income Tax Assistance) program. The program offers free tax help to low- and moderate-income families who cannot prepare their own tax returns. Students must attend on-campus IRS TaxWise training and obtain at least basic-level certification. Thereafter, they complete at least 15 hours of electronic tax filing as a part of their class requirement. Students can choose to visit either the Resource Center for Independent Living (RCIL) in Utica or the GPO Federal Credit Union in New Hartford to complete their hours. A primary goal of the VITA project is to ensure that qualifying taxpayers receive Earned Income Tax Credits (EITCs), tax refunds designed for low income households. The CBR portion of the course collects survey data from taxpayers who signed up for the free tax prep, and addresses the question: "Are individuals able to save their tax refund and ensure a greater level of future economic prosperity, or are the EITC participants primarily using their refunds to meet their basic short-term needs?"

From Hamilton College.