CClinicalTrials.gg
RecruitingNCT07463131NITTUpdated Sep 8, 2026

Negative Income Tax Trial

An interventional study of Negative Income Tax and Control in Poverty and Education Advancement, sponsored by University of Pennsylvania. Recruiting at 1 site in United States. Open to participants aged 18 Years and older. Per ClinicalTrials.gov, last updated 2026-09-08.

Sponsored by University of Pennsylvania · Not applicable, Interventional, and Treatment

From the registry’s dates

  • Started Jun 2026; still recruiting 4 months later.
Phase
Not applicable
Study type
Interventional
Enrollment
750
Allocation
Randomized
Ages
18 Years and older
Sex
All
01

Study summary

In partnership with a local community college in in Omaha, Nebraska, the Center for Guaranteed Income Research (CGIR) at the University of Pennsylvania will conduct a randomized controlled trial to determine the impacts of a negative income tax for MCC students, with particular attention to educational and career advancement outcomes. The sample will include students in a degree-seeking program, as well as those in non-degree programs, such as those working towards professional certificates.

02

Conditions studied

  • Poverty
  • Education Advancement

Keywords

  • Cash transfer
03

In context

Lead sponsor

University of Pennsylvania is the lead sponsor of 1,635 studies on the registry; 239 are open to participants now.

Of its 154 completed or terminated interventional studies of FDA-regulated products, 104 (68%) have results posted.

Counted across the registry records on this site, refreshed daily.

04

Who can participate

Ages eligible
18 Years and older
Sexes eligible
All
Accepts healthy volunteers
No

Eligibility criteria

Inclusion criteria:

  • 19 years of age or older, and
  • Currently in 2nd semester of MCC Associate's program OR completed at least one Level-1 credential OR within one month of completing a Level 2 credential, and
  • Have a total adjusted gross income (AGI) $6,000 below the SPM for the reported family size, and
  • Compliant with community college's enrollment, participation, and documentation requirements
05

Study design

Phase
Not applicable
Primary purpose
Treatment
Allocation
Randomized
Intervention model
Parallel assignment
Masking
None (open label)
Enrollment
750 participants (estimated)

Study arms

  • Experimental
    Associate's Degree Seekers with NIT

    Students currently enrolled in an Associate's Degree program at the community college will receive a negative income tax for a duration of two years followed by a linear titration of payments for one year

    Other: Negative Income Tax

  • Experimental
    Credential Seekers with NIT

    Students currently enrolled in a credential program at the community college will receive a negative income tax for a duration of one year followed by a linear titration of payments for six months

    Other: Negative Income Tax

  • Active comparator
    Control

    These students will not receive the negative income tax

    Other: Control

Interventions

  • OtherNegative Income Tax

    Negative income tax calculated by the supplemental poverty measures less the household's prior tax year adjusted gross income, then divided by 12 to arrive at a monthly cash transfer

  • OtherControl

    No negative income tax payment

06

What researchers measure

Primary outcomes

  1. Educational Program Completion

    Number of participants who complete academic program, whether Associate's Degree or credential

    Time frame: Baseline, 6 months, 12 months, 18 months, 24 months, 30 months, 36 months, 42 months

  2. Workforce participation

    Number of participants who become employed in industry associated with earned degree or credential

    Time frame: Baseline, 6 months, 12 months, 18 months, 24 months, 30 months, 36 months, 42 months

Secondary outcomes

  1. Housing status

    Number of participants who report a change in housing status (e.g., renter, homeowner, rent-to-own, etc.) or report stable housing status in the prior month.

    Time frame: Baseline, 6 months, 12 months, 18 months, 24 months, 30 months, 36 months, 42 months

  2. Food security (Household Food Insecurity Access Scale)

    9 items to assess past four week food insecurity: 1) worry about not having enough food, 2) inability to eat preferred foods, 3) eating a limited variety of foods, 4) having to eat foods that they did not want to eat, 5) eating a smaller meal than needed, 6) eating fewer meals in a day, 7) having no food to eat, 8) going to sleep at night hungry, and 9) going a whole day and night without eating. Items scored as "yes" (1) or "no" (0).

    Time frame: Baseline, 6 months, 12 months, 18 months, 24 months, 30 months, 36 months, 42 months

  3. Financial wellbeing (Consumer Financial Protection Bureau Financial Wellbeing Scale)

    Each item is scored 0 to 4 and summed to a total. The sum total is then converted to a total response value on the CFPB Financial Well-Being Scale score from 0-100, where higher scores indicate a greater sense of financial well-being.

    Time frame: Baseline, 6 months, 12 months, 18 months, 24 months, 30 months, 36 months, 42 months

  4. Psychological distress (Kessler 6)

    Each item is scored from zero "none of the time" to four "all of the time." Scores of the 6 items are then summed, yielding a minimum score of 0 and a maximum score of 24. Low scores indicate low levels of psychological distress and high scores indicate high levels of psychological distress.

    Time frame: Baseline, 6 months, 12 months, 18 months, 24 months, 30 months, 36 months, 42 months

  5. General health

    Self-reported general health as measured by one question from the RAND Short Form Health Survey (known as SF-36): "In general, would you say your health is:", with a 5-point scale from Poor to Excellent.

    Time frame: Baseline, 6 months, 12 months, 18 months, 24 months, 30 months, 36 months, 42 months

  6. Health Behavior Inventory-20

    Assessment of health promotion and risk behaviors, Likert scaled inventory with 5 subscales

    Time frame: Baseline, 6 months, 12 months, 18 months, 24 months, 30 months, 36 months, 42 months

07

Study locations

1 of 1 sites recruiting
  • Metropolitan Community College (MCC)
    Omaha, Nebraska 68111, United States
    Recruiting
08

References and documents

Individual participant data

Plan to share: No

No publications or documents are linked to this record.

09

Updates

Tracking since Sep 25, 2026
No changes since tracking began. The registry record was last updated on Sep 8, 2026, before this site started recording changes on Sep 25, 2026. Its history is on ClinicalTrials.gov ↗
10

Registry details

Key details

Study ID
NCT07463131
Lead sponsor
University of Pennsylvania
Responsible party
Sponsor
First posted
Mar 11, 2026
Start date
Jun 1, 2026
Primary completion
Jun 1, 2030 (estimated)
Completion
Jun 1, 2030 (estimated)
Last update
Sep 8, 2026

Study contacts

Stacia West, PhD
Contact
swest11@utk.edu
215-898-5512

Oversight

Data monitoring committee
No
FDA-regulated drug
No
FDA-regulated device
No
View the source record on ClinicalTrials.gov ↗

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