title: The Use of Refundable Tax Credits to Increase Low-Income Children's After-School Physical Activity Level.
abstract: OBJECTIVE
  The current study investigates the extent to which a refundable tax credit could be used to increase low-income children's after-school physical activity levels.
  
  
  METHODS
  An experimental study was conducted evaluating the effectiveness of an intervention offering a simulated refundable tax credit to parents of elementary-school-age children (n = 130) for enrollment in after-school physical activity programs. A randomized controlled design was used, with data collected at baseline, immediately following the 4-month intervention (postintervention), and 6 weeks after the end of the intervention (follow-up). Evaluation measures included (1) enrollment rate, time spent, weekly participation frequency, duration of enrollment, and long-term enrollment patterns in after-school physical activity programs and (2) moderate to vigorous physical activity.
  
  
  RESULTS
  The simulated tax credits did not significantly influence low-income children's rates of enrollment in after-school physical activity programs, frequency of participation, time spent in after-school physical activity programs, and overall moderate-to-vigorous intensity physical activity at postintervention or follow-up.
  
  
  CONCLUSIONS
  The use of refundable tax credits as incentives to increase participation in after-school physical activity programs in low-income families may have limited effectiveness. Lawmakers might consider other methods of fiscal policy to promote physical activity such as direct payment to after-school physical activity program providers for enrolling and serving a low-income child in a qualified program, or improvements to programming and infrastructure.
authors.affiliation: Keck School of Medicine, University of Southern California.
authors.forename: Genevieve
authors.initials: G
authors.lastname: Dunton
authors.forename: Vicki J
authors.initials: VJ
authors.lastname: Ebin
authors.forename: Merav W
authors.initials: MW
authors.lastname: Efrat
authors.forename: Rafael
authors.initials: R
authors.lastname: Efrat
authors.forename: Christianne J
authors.initials: CJ
authors.lastname: Lane
authors.forename: Scott
authors.initials: S
authors.lastname: Plunkett
mesh_terms: D002648:Child; D003625:Data Collection; D005260:Female; D006291:Health Policy; D006801:Humans; D007183:Income Tax / Q000331:legislation & jurisprudence*; D008297:Male; D017057:Medically Uninsured; D009043:Motor Activity / Q000502:physiology*; D009765:Obesity / Q000517:prevention & control*; D011203:Poverty / Q000191:economics*; D012574:Schools