[DLWormwood]

Not exactly what is meant by "negative tax" in the article. You have to earn money before you're eligible to get the credit, with the amount based on size of family. Whereas the negative tax of the article gives you more and more money the less you have. (The EIC's capped, and if you make too little money, say via only a part time job, you don't get the full credit. What the article calls a negative tax would pay you the maximum amount if you earned nothing for the year.)