Negative Income Tax Trial (NITT)

September 4, 2026 updated by: University of Pennsylvania
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 Overview

Status

Status

Indicates the current recruitment status or the expanded access status.
Recruiting

Conditions

Conditions

The disease, disorder, syndrome, illness, or injury that is being studied. On ClinicalTrials.gov, conditions may also include other health-related issues, such as lifespan, quality of life, and health risks.

Intervention / Treatment

Intervention / Treatment

A process or action that is the focus of a clinical study. Interventions include drugs, medical devices, procedures, vaccines, and other products that are either investigational or already available. Interventions can also include noninvasive approaches, such as education or modifying diet and exercise.

Study Type

Study Type

Describes the nature of a clinical study. Study types include interventional studies (also called clinical trials), observational studies (including patient registries), and expanded access.
Interventional

Enrollment (Estimated)

Enrollment

The number of participants in a clinical study. The "anticipated" enrollment is the target number of participants that the researchers need for the study.
750

Phase

Phase

The stage of a clinical trial studying a drug or biological product, based on definitions developed by the U.S. Food and Drug Administration (FDA). The phase is based on the study's objective, the number of participants, and other characteristics. There are five phases: Early Phase 1 (formerly listed as Phase 0), Phase 1, Phase 2, Phase 3, and Phase 4. Not Applicable is used to describe trials without FDA-defined phases, including trials of devices or behavioral interventions.
  • Not Applicable

Contacts and Locations

This section provides the contact details for those conducting the study, and information on where this study is being conducted.

Study Contact

Study Contact

The name and contact information for the person who can answer enrollment questions for a clinical study. Each location where the study is being conducted may also have a specific contact, who may be better able to answer those questions.

Study Locations

  • United States
    • Nebraska
      • Omaha, Nebraska, United States, 68111
        • Recruiting
        • Metropolitan Community College (MCC)

Participation Criteria

Researchers look for people who fit a certain description, called eligibility criteria. Some examples of these criteria are a person's general health condition or prior treatments.

Eligibility Criteria

Eligibility Criteria

The key requirements that people who want to participate in a clinical study must meet or the characteristics they must have. Eligibility criteria consist of both inclusion criteria (which are required for a person to participate in the study) and exclusion criteria (which prevent a person from participating). Types of eligibility criteria include whether a study accepts healthy volunteers, has age or age group requirements, or is limited by sex.

Ages Eligible for Study

  • Adult
  • Older Adult

Accepts Healthy Volunteers

No

Description

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

Study Plan

This section provides details of the study plan, including how the study is designed and what the study is measuring.

How is the study designed?

Design Details

  • Primary Purpose: Treatment
  • Allocation: Randomized
  • Interventional Model: Parallel Assignment
  • Masking: None (Open Label)

Arms and Interventions

Participant Group / Arm

Participant Group / Arm

A group or subgroup of participants in a clinical trial that receives a specific intervention/treatment, or no intervention, according to the trial's protocol.
Intervention / Treatment

Intervention / Treatment

A process or action that is the focus of a clinical study. Interventions include drugs, medical devices, procedures, vaccines, and other products that are either investigational or already available. Interventions can also include noninvasive approaches, such as education or modifying diet and exercise.
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
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
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
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
Active Comparator: Control
These students will not receive the negative income tax
Other: Control
No negative income tax payment

What is the study measuring?

Primary Outcome Measures

Primary Outcome Measures

In a clinical study's protocol, the planned outcome measure that is the most important for evaluating the effect of an intervention/treatment. Most clinical studies have one primary outcome measure, but some have more than one.
Outcome Measure
Measure Description
Time Frame
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
Baseline, 6 months, 12 months, 18 months, 24 months, 30 months, 36 months, 42 months
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
Baseline, 6 months, 12 months, 18 months, 24 months, 30 months, 36 months, 42 months

Secondary Outcome Measures

Secondary Outcome Measures

In a clinical study's protocol, a planned outcome measure that is not as important as the primary outcome measure for evaluating the effect of an intervention but is still of interest. Most clinical studies have more than one secondary outcome measure.
Outcome Measure
Measure Description
Time Frame
Food security (Household Food Insecurity Access Scale)
Time Frame: Baseline, 6 months, 12 months, 18 months, 24 months, 30 months, 36 months, 42 months
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).
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
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.
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
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.
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
Assessment of health promotion and risk behaviors, Likert scaled inventory with 5 subscales
Baseline, 6 months, 12 months, 18 months, 24 months, 30 months, 36 months, 42 months
Housing status
Time Frame: Baseline, 6 months, 12 months, 18 months, 24 months, 30 months, 36 months, 42 months
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.
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
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.
Baseline, 6 months, 12 months, 18 months, 24 months, 30 months, 36 months, 42 months

Collaborators and Investigators

This is where you will find people and organizations involved with this study.

Sponsor

Sponsor

The organization or person who initiates the study and who has authority and control over the study.
University of Pennsylvania

Study record dates

These dates track the progress of study record and summary results submissions to ClinicalTrials.gov. Study records and reported results are reviewed by the National Library of Medicine (NLM) to make sure they meet specific quality control standards before being posted on the public website.

Study Major Dates

Study Start (Actual)

Study Start

The actual date on which the first participant was enrolled in a clinical study. The "anticipated" study start date is the date that the researchers think will be the study start date.
June 1, 2026

Primary Completion (Estimated)

Primary Completion

The date on which the last participant in a clinical study was examined or received an intervention to collect final data for the primary outcome measure. Whether the clinical study ended according to the protocol or was terminated does not affect this date. For clinical studies with more than one primary outcome measure with different completion dates, this term refers to the date on which data collection is completed for all the primary outcome measures. The "anticipated" primary completion date is the date that the researchers think will be the primary completion date for the study.
June 1, 2030

Study Completion (Estimated)

Study Completion

The date on which the last participant in a clinical study was examined or received an intervention/treatment to collect final data for the primary outcome measures, secondary outcome measures, and adverse events (that is, the last participant's last visit). The "anticipated" study completion date is the date that the researchers think will be the study completion date.
June 1, 2030

Study Registration Dates

First Submitted

First Submitted

The date on which the study sponsor or investigator first submitted a study record to ClinicalTrials.gov. There is typically a delay of a few days between the first submitted date and the record's availability on ClinicalTrials.gov (the first posted date).
March 4, 2026

First Submitted That Met QC Criteria

First Submitted That Met QC Criteria

The date on which the study sponsor or investigator first submits a study record that is consistent with National Library of Medicine (NLM) quality control (QC) review criteria. The sponsor or investigator may need to revise and submit a study record one or more times before NLM's QC review criteria are met. It is the responsibility of the sponsor or investigator to ensure that the study record is consistent with the NLM QC review criteria.
March 4, 2026

First Posted (Actual)

First Posted

The date on which the study record was first available on ClinicalTrials.gov after National Library of Medicine (NLM) quality control (QC) review has concluded. There is typically a delay of a few days between the date the study sponsor or investigator submitted the study record and the first posted date.
March 11, 2026

Study Record Updates

Last Update Posted (Actual)

Last Update Posted

The most recent date on which changes to a study record were made available on ClinicalTrials.gov. There may be a delay between when the changes were submitted to ClinicalTrials.gov by the study's sponsor or investigator (the last update submitted date) and the last update posted date.
September 8, 2026

Last Update Submitted That Met QC Criteria

Last Update Submitted That Met QC Criteria

The most recent date on which the study sponsor or investigator submitted changes to a study record that are consistent with National Library of Medicine (NLM) quality control (QC) review criteria. It is the responsibility of the sponsor or investigator to ensure that the study record is consistent with the NLM QC review criteria.
September 4, 2026

Last Verified

Last Verified

The most recent date on which the study sponsor or investigator confirmed the information about a clinical study on ClinicalTrials.gov as accurate and current. If a study with a recruitment status of recruiting; not yet recruiting; or active, not recruiting has not been confirmed within the past 2 years, the study's recruitment status is shown as unknown.
September 1, 2026

More Information

Terms related to this study

Keywords

Other Study ID Numbers

Other Study ID Numbers

Identifiers or ID numbers other than the NCT number that are assigned to a clinical study by the study's sponsor, funders, or others. These numbers may include unique identifiers from other trial registries and National Institutes of Health grant numbers.
  • 26-6149

Plan for Individual participant data (IPD)

Plan to Share Individual Participant Data (IPD)?

NO

Drug and device information, study documents

Studies a U.S. FDA-regulated drug product

No

Studies a U.S. FDA-regulated device product

No

This information was retrieved directly from the website clinicaltrials.gov without any changes. If you have any requests to change, remove or update your study details, please contact register@clinicaltrials.gov. As soon as a change is implemented on clinicaltrials.gov, this will be updated automatically on our website as well.

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