PovertyNITTNCT07463131
Negative Income Tax Trial
A study testing Negative Income Tax in people with Poverty and Education Advancement, run by University of Pennsylvania at 1 site in United States.
Trial 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… Read more about this study
- Who is it for?
- Ages 18 years and older
- Conditions the study is for
- Poverty, Education Advancement
- What is being tested?
- Negative Income Tax
- Could I receive a placebo?
- No, everyone receives an active treatment
- How many people
- 750 participants
- Where
- 1 siteUnited States
- Study dates
- 1 Jun 2026to 1 Jun 2030
- Phase
- Interventional
- Are there results?
- Not yet: the study is under way
Key requirements
Who can take part, as listed by the sponsor. Only the study team can confirm whether you are eligible, so take this list to your doctor.
- Ages 18 years and older
- All sexes
- No healthy volunteers
- Adult, Older adult
Who may be able to join
- 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
Who cannot join
None listed.
Trial locations and contacts
1 site in 1 country. Contact the study team or a site near you to ask about taking part.
United States1 site, 1 recruiting
- Recruiting
Metropolitan Community College (MCC)
Omaha, Nebraska, 68111
About this study
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.
- Conditions
- Poverty, Education Advancement
- Being tested
- Negative Income Tax, Control
- Keywords
- Cash transfer
What participants receive
What participants receive. In a randomised study each person is assigned to one group by chance.
Negative Income TaxOther
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
ControlOther
No negative income tax payment
| Study group | Role | What they receive |
|---|---|---|
| Associate's Degree Seekers with NIT | Experimental | 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 Receives: Other: Negative Income Tax |
| Credential Seekers with NIT | Experimental | 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 Receives: Other: Negative Income Tax |
| Control | Active comparator | These students will not receive the negative income tax Receives: Other: Control |
What is being measured
The primary outcome is the main question the study is designed to answer.
Educational Program Completion
Number of participants who complete academic program, whether Associate's Degree or credential
Measured: Baseline, 6 months, 12 months, 18 months, 24 months, 30 months, 36 months, 42 months
Workforce participation
Number of participants who become employed in industry associated with earned degree or credential
Measured: Baseline, 6 months, 12 months, 18 months, 24 months, 30 months, 36 months, 42 months
Secondary outcomes (6)
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.
Measured: Baseline, 6 months, 12 months, 18 months, 24 months, 30 months, 36 months, 42 months
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).
Measured: Baseline, 6 months, 12 months, 18 months, 24 months, 30 months, 36 months, 42 months
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.
Measured: Baseline, 6 months, 12 months, 18 months, 24 months, 30 months, 36 months, 42 months
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.
Measured: Baseline, 6 months, 12 months, 18 months, 24 months, 30 months, 36 months, 42 months
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.
Measured: Baseline, 6 months, 12 months, 18 months, 24 months, 30 months, 36 months, 42 months
Health Behavior Inventory-20
Assessment of health promotion and risk behaviors, Likert scaled inventory with 5 subscales
Measured: Baseline, 6 months, 12 months, 18 months, 24 months, 30 months, 36 months, 42 months
Timeline
From the start of the study to its completion; the mark is today. Estimated dates are the sponsor’s plan.
- First posted11 Mar 2026
- Study start1 Jun 2026
- Primary completion1 Jun 2030 (estimated)
- Study completion1 Jun 2030 (estimated)
Resources
- Official record on ClinicalTrials.govThe registry entry this page is built from, with its full change history.
- Other trials for PovertyStudies of the same condition, open and under way.
- More trials run by University of PennsylvaniaThe sponsor's other registered studies.
- What the trial phases meanHow a treatment moves from first tests in people to approval.
More details
For doctors and researchers: how the study is designed, who runs it, and its registry IDs.
Study design
- Study type
- Interventional
- Phase
- Phase N/A
- Primary purpose
- Treatment
- Allocation
- Randomised
- Intervention model
- Parallel groups
- Masking
- None (open label)
- Enrolment
- 750 participants (estimated)
Sponsor and investigators
- Lead sponsor
- University of Pennsylvania
- Sponsor type
- University, hospital or other
- Responsible party
- Sponsor
IDs, dates and publications
- ClinicalTrials.gov ID
- NCT07463131
- Sponsor's protocol ID
- 26-6149
- Acronym
- NITT
- Status last verified
- Sep 2026
- First submitted
- 4 Mar 2026
- Last updated
- 8 Sep 2026
- Results posted
- No
- Data monitoring committee
- No
- FDA-regulated drug
- No
- FDA-regulated device
- No
- Individual data sharing
- No
Study at a glance
From the registry record, last updated by the sponsor on 8 Sep 2026. Recruitment status is as the sponsor reported it: confirm with the study team.
- Official title
- Negative Income Tax Trial
- ClinicalTrials.gov ID
- NCT07463131
- Acronym / sponsor ID
- NITT / 26-6149
- Conditions
- Poverty, Education Advancement
- Keywords
- Cash transfer
- Study type
- Interventional
- Recruitment status
- Recruiting
- Enrolment
- 750 participants (estimated)
- Lead sponsor
- University of PennsylvaniaUniversity, hospital or other
- Study start
- 1 Jun 2026 (actual)
- Primary completion
- 1 Jun 2030 (estimated)
- Study completion
- 1 Jun 2030 (estimated)
- First posted
- 11 Mar 2026 (actual)
- Results
- Not posted in the source record
Clinical summary
The research question as the sponsor registered it. This describes what the study plans to test, not what it found.
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.
Study design
- Primary purpose
- Treatment
- Allocation
- Randomised
- Intervention model
- Parallel groups
- Masking
- None (open label)
- Number of arms
- 3
| Arm | Type | Receives |
|---|---|---|
| Associate's Degree Seekers with NIT | Experimental | Other: Negative Income TaxStudents 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 |
| Credential Seekers with NIT | Experimental | Other: Negative Income TaxStudents 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 |
| Control | Active comparator | Other: ControlThese students will not receive the negative income tax |
Who may qualify
- Ages
- 18 years and older
- Sex
- All
- Healthy volunteers
- Not accepted
- Age groups
- Adult, Older adult
Key inclusion criteria (4 listed)
- 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
Key exclusion criteria (0 listed)
Eligibility is decided by the study team after screening; this overview does not establish that a patient qualifies. Full inclusion and exclusion criteria.
Interventions
| Intervention | Type | Arms |
|---|---|---|
| Negative Income TaxNegative 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 | Other | Associate's Degree Seekers with NIT, Credential Seekers with NIT |
| ControlNo negative income tax payment | Other | Control |
Primary outcome
Educational Program Completion
Time frame: Baseline, 6 months, 12 months, 18 months, 24 months, 30 months, 36 months, 42 months
Number of participants who complete academic program, whether Associate's Degree or credential
Workforce participation
Time frame: Baseline, 6 months, 12 months, 18 months, 24 months, 30 months, 36 months, 42 months
Number of participants who become employed in industry associated with earned degree or credential
6 secondary outcomes
Housing status
Time frame: Baseline, 6 months, 12 months, 18 months, 24 months, 30 months, 36 months, 42 months
Food security (Household Food Insecurity Access Scale)
Time frame: Baseline, 6 months, 12 months, 18 months, 24 months, 30 months, 36 months, 42 months
Financial wellbeing (Consumer Financial Protection Bureau Financial Wellbeing Scale)
Time frame: Baseline, 6 months, 12 months, 18 months, 24 months, 30 months, 36 months, 42 months
Psychological distress (Kessler 6)
Time frame: Baseline, 6 months, 12 months, 18 months, 24 months, 30 months, 36 months, 42 months
General health
Time frame: Baseline, 6 months, 12 months, 18 months, 24 months, 30 months, 36 months, 42 months
Health Behavior Inventory-20
Time frame: Baseline, 6 months, 12 months, 18 months, 24 months, 30 months, 36 months, 42 months
Results and safety
This study is still under way. Results are not available in the source record yet.
Research links
- Official record on ClinicalTrials.govLast updated by the sponsor 8 Sep 2026.
- Individual participant dataSharing planned: No
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Referral and contact
AzTrials does not enrol participants or take referrals. Contact the study team or a site listed below; they decide who can take part.
1 site in 1 country: see every site and its status.
Questions about this trial
What is this clinical trial studying?
A study testing Negative Income Tax in people with Poverty and Education Advancement, run by University of Pennsylvania at 1 site in United States.
The full registered description is in the About this study section and the official record.
Who may be eligible to take part?
The sponsor lists 4 inclusion and 0 exclusion criteria. Eligibility is decided by the study team after screening, so read the full criteria and contact a listed site.
Is this clinical trial currently recruiting?
The record says: looking for participants now, as of the sponsor's last update on 8 Sep 2026. Status can change between updates, so confirm with the study contact before making plans.
Where is the study taking place?
The record lists 1 site in United States. Whether a site is taking part right now should be confirmed with that site. See every site.
What are the possible benefits and risks?
They depend on the study and the treatment, and no study can promise a benefit. The study team explains the known risks during informed consent, before anyone joins; the record itself does not list them.
Are results available for this study?
This study is still under way. Results are not available in the source record yet.
How can a doctor refer a patient or contact the research team?
Contact Stacia West, PhD (215-898-5512, swest11@utk.edu), or a site near the patient. AzTrials does not enrol participants or take referrals.
What does the primary outcome measure?
Educational Program Completion (time frame: Baseline, 6 months, 12 months, 18 months, 24 months, 30 months, 36 months, 42 months). The study lists 2 primary outcomes in all. It is what the study was designed to measure, not a finding.
Where can I read the original study information?
Does a listing mean the treatment is approved or proven to work?
No. A listing means the study is registered. It does not show that the treatment is safe, works, or is approved by a regulator.
How often is this information updated?
AzTrials copies changed records from ClinicalTrials.gov every night and reloads the whole registry every week. The sponsor last updated this record on 8 Sep 2026.