Unlikely that FAQ issued by IRS in November 2021 is good authority for a program enacted in Massachusetts in December 2021.  Is that where you are located?  In Massachusetts It was based on earning a minimum amount, without regard to how many hours employed; then limited to taxpayers with incomes less than three times poverty level.  If you call that "compensation for services," then you should call EIC the same, and a lot of states may be in trouble for their state EIC program.