Ohio has the 18th most unfair tax system in the nation, according to the Institute on Taxation and Economic Policy. The federal EITC was, in part, designed to eliminate some of the disproportionate impact of payroll taxes on low- and middle-income working families. Likewise, the state credit should address the disproportionate impact of sales and property taxes on Ohio’s working families. If Ohio’s credit were brought in line with the average state EITC, the credit would provide more substantial income support, easing poverty and hardship. Making these changes would help ensure the Ohio EITC is a credit that works for working families.