This article examines how administrative burdens in U.S. social safety net programs have changed over the past 30 years, showing that while average burdens have declined, inequality in who faces these burdens has grown.
The ANNALS of the American Academy of Political and Social Science
This explores how tax credit systems can be redesigned to better meet the needs of families, especially those facing systemic barriers to filing and receiving benefits.
A 2025 policy agenda outlining comprehensive federal and state recommendations to eliminate benefits cliffs and strengthen economic mobility for families transitioning off public assistance.
The Policy Rules Database (PRD), developed by the Federal Reserve Bank of Atlanta and the National Center for Children in Poverty, consolidates complex rules for major U.S. federal and state benefit programs and tax policies into a standardized, easy-to-use format. This database allows researchers to model public assistance impacts, simulate policy changes, and analyze benefits cliffs across various household scenarios using common rules and language across different programming platforms.
Benefits Data Trust (BDT) is a nonprofit that connects people to public benefits through a streamlined, phone-based application system called Benefits Launch, which reduces redundant questions and speeds up the process for multiple programs. BDT's approach, supported by a custom-built rules engine, has facilitated over 800,000 benefit enrollments, helping secure over $9 billion for eligible households across seven states.
The NYC Mayor’s Office for Economic Opportunity (NYC Opportunity) developed the NYC Benefits Platform, including ACCESS NYC, to help residents easily discover and check eligibility for over 80 social programs.
This Code for America article discusses how tax filing can be a powerful tool for economic justice, highlighting efforts to make the tax system more accessible and equitable for low-income individuals.
This report examines how the U.S. federal government can enhance the efficiency and equity of benefit delivery by simplifying eligibility rules and using a Rules as Code approach for digital systems.
The Urban Institute's report outlines actionable approaches for state governments and organizations to enhance the accessibility and retention of public benefit programs, focusing on service delivery, policy reforms, and technological advancements.
PolicyEngine US is a Python-based microsimulation model of the US tax and benefit system. It models federal individual income taxes (including credits), major benefit programs, and state income taxes (currently in six states). The PolicyEngine US package can be used as a Python package, via the PolicyEngine API, or via the policyengine.org web app.
Github repository for Policy Rules Database, which encodes up-to-date rules and provisions for all major federal and state public assistance programs, taxes, and tax credits.
The IRS is arguably the single most critical benefits administrator in the country, given its responsibility for tax credit-based relief programs, and COVID-19 relief payments. Despite these programs’ incredible progress in reducing poverty, and despite great strides by the IRS to implement them successfully, accessing IRS benefits remains too difficult for many low-income families. This report presents a comprehensive agenda to increase benefit coverage rates, simplify Americans’ interactions with the IRS, and decrease the portion of IRS benefits diverted to third parties.
