W&L Law to Host Book Celebration and Discussion of Refundable Tax Credits Michelle Drumbl and her fellow panelists will share their research and perspectives on the future of refundable tax credits.

By Peter Jetton
April 8, 2021

Washington and Lee law professor and Tax Clinic director Michelle Drumbl’s recent book, “Tax Credits for the Working Poor: A Call for Reform” is the topic of an upcoming book celebration event and discussion.

The event will occur in a virtual format on Wednesday, April 14 beginning at 3:00 p.m. and is open to the public. Registration in advance is required at go.wlu.edu/taxcredit.

Drumbl’s book examines the pros and cons of Congress tasking the Internal Revenue Service with the delivery of social benefits. At the core of the book is an examination of the earned income tax credit (EITC), which was introduced in the U.S. in 1975. According to Drumbl, the EITC remains the most significant earnings-based refundable credit in the Internal Revenue Code.

The economic shocks related to the COVID-19 pandemic saw Congress once again turn to the IRS to deliver aid to those in need, as tens of millions of individuals and families received three rounds of Economic Impact Payments. Most recently, Congress enacted a temporary one-year expansion of the Child Tax Credit that transforms the credit in size and scope: parents will receive a higher benefit per child, earned income is no longer a prerequisite to the credit, and part of the credit will be delivered in advance in monthly payments.

During the discussion, Drumbl and her fellow panelists will share their research and perspectives on the future of refundable tax credits. They will explore whether these pandemic-era provisions fundamentally reshape the ways in which the United States delivers social benefits to families. Panelists participating in the event include:

• Tameka Lester, Associate Clinical Professor and Associate Director of the Philip C. Cook Low-Income Taxpayer Clinic, Georgia State University College of Law
• Francine Lipman, William S. Boyd Professor of Law, William S. Boyd School of Law, University of Nevada, Las Vegas
• Caleb Smith, Associate Clinical Professor, University of Minnesota Law School

This event is sponsored by the Frances Lewis Law Center. More information about “Tax Credits for the Working Poor: A Call for Reform” is available online.

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