Sen. Sherrod Brown (D-Ohio) has proposed an alternative to payday loans that would allow low-income workers to claim part of their Earned Income Tax Credits (EITC) early when they need a cash boost, rather than waiting to claim the entire credit at tax time. The EITC is a tax credit that forgives some federal and payroll taxes for low-wage workers who otherwise would fall into poverty. Brown's proposal caps the amount which may be claimed early; maximum claims will range between $133 and $500 based on number of dependents. The cap is designed to find middle ground between providing enough early claims for emergency cash boosts while also retaining the substantial tax time lump sums many recipients rely on for large one-time expenses.