Enacted in 1975, the initially modest EIC has been expanded by tax legislation on a number of occasions, including the widely-publicized Reagan Tax Reform Act of 1986, and was further expanded in 1990, 1993, and 2001, regardless of whether the act in general raised taxes (1990, 1993), lowered taxes (2001), or eliminated other deductions and credits (1986).
http://en.wikipedia.org/wiki/Earned_Income_Tax_CreditIn 1975, Congress had a
Democratic majority in the House, so the bill had to pass Democratic committees. Looks it was enacted as as alternative to a
Nixon proposal that didn't pass.
Here's the bill itself. Seems to have been sponsored by
Rep. Al Ullman, a Democrat from Oregon.
It's not entirely wrong to associate Republicans with the EITC. It fits with what used to be the Republican philosophy of rewarding work: rather than get welfare for not working, the EITC gave assistance on a sliding scale to those people who did work. Reagan, for example, championed and expanded the EITC. Seemed like a perfect bipartisan law. Now, however, it is just likely to be referred to as a
'free lunch' and associated with liberals.