A recent spout stated that 43% of eligible taxpayers pay no federal income tax, implying that they are all "takers," or moochers. In fact, the great majority of those who pay no federal income tax fall into one of these categories: senior citizens on fixed incomes, the working poor, disabled veterans, those who benefit from the child tax credit, a program enacted under President Clinton and doubled under President George W. Bush, those eligible for the earned income tax credit, enacted under President Ford, and those who earn education credits or benefit from reduced capital gains rates.