EBT
Abbreviation with 3 meanings
| Stands for | Electronic Benefit Transfer |
|---|---|
| Meanings | 3 |
| Categories | Government & Politics, Business & Finance, Law & Legal |
EBT has three meanings. The most common are Electronic Benefit Transfer (public program) and Earnings before taxes (accounting); it can also stand for Examination before trial.
Meanings of EBT at a glance
| # | EBT stands for | Context |
|---|---|---|
| 1 | Electronic Benefit Transfer | Government & Politics › Public Program |
| 2 | Earnings before taxes | Business & Finance › Accounting |
| 3 | Examination before trial | Law & Legal › Litigation |
1. Electronic Benefit Transfer
Government & Politics · Public Program Abbreviations
System that delivers SNAP and many cash assistance benefits on a plastic card used like a debit card at grocery stores and ATMs. Benefits are loaded monthly to an account tied to the card and protected by a PIN.
Example: Most farmers markets in the city now accept EBT for fresh produce.
Electronic delivery replaced paper food stamp coupons, and every state had switched to EBT cards by 2004. Card skimming by criminals has become a problem because most cards lack chips; some states began issuing chip-enabled cards in 2025. "Paying with EBT" is often used as shorthand for using SNAP benefits.
2. Earnings before taxes
Business & Finance · Accounting Abbreviations
Profit after all operating expenses and interest but before income tax expense, shown as "income before income taxes" on many US income statements. It isolates the effect of taxes, which vary by country and year.
Example: EBT rose 8 percent, but higher tax rates in two countries held net income flat.
Also called pretax income or profit before tax (PBT), the latter being the usual UK and IFRS term. Comparing EBT across companies removes differences in tax jurisdictions and one-off tax benefits. The effective tax rate equals income tax expense divided by EBT.
3. Examination before trial
Law & Legal · Litigation Abbreviations
New York term for a deposition: pretrial questioning of a party or witness under oath, recorded by a court reporter, during the disclosure phase of a lawsuit. It is used constantly in New York personal injury and commercial practice.
Example: The plaintiff's EBT is scheduled for May 12, with the defendant driver's to follow.
Governed by CPLR Article 31, which New York calls disclosure rather than discovery. The transcript is sent to the witness, who generally has 60 days to review and sign it with any corrections. Lawyers elsewhere say "deposition" or "depo".
Related abbreviations
More public program abbreviations
- DACA – Deferred Action for Childhood Arrivals
- DV – Diversity Immigrant Visa
- EAD – Employment Authorization Document
- EB-5 – EB-5 Immigrant Investor Program
- EIDL – Economic Injury Disaster Loan
- EITC – Earned Income Tax Credit
- ESTA – Electronic System for Travel Authorization
- FAFSA – Free Application for Federal Student Aid
See all 65 public program abbreviations →
More accounting abbreviations
- DTL – Deferred tax liability
- EBIT – Earnings before interest and taxes
- EBITDA – Earnings before interest, taxes, depreciation and amortization
- EBITDAR – Earnings before interest, taxes, depreciation, amortization and rent…
- EPS – Earnings per share
- FASB – Financial Accounting Standards Board
- FIFO – First in, first out
- FRS – Financial Reporting Standard
See all 95 accounting abbreviations →
This entry is for general education and is not legal advice. Abbreviation use varies between institutions; always confirm in context.