Which of the following can help taxpayers in lower income brackets pay less tax?

The Earned Income Tax Credit (EITC) is specifically designed to assist low- to moderate-income working individuals and families by reducing the amount of tax owed and, in many cases, providing a refund. This credit increases as income goes up to a certain threshold, and then it gradually phases out as income rises further. It effectively lowers the tax burden for qualifying taxpayers, making it a significant benefit for those in the lower income brackets.

While standard deductions and itemized deductions can also reduce taxable income, the EITC directly contributes to the taxpayer's refund or reduces tax liability in a way that is particularly beneficial for low-income earners. Exemptions have been eliminated under the Tax Cuts and Jobs Act for tax years 2018-2025, thus they do not provide the same level of benefit as the EITC for this purpose.