States with EITCs
Please use our 50-State Resource Map for the latest news, research and policy developments.
| State | Year Enacted | Refundable? | Percentage of Federal EITC | Notes |
| California | 2015 | Yes | 85 percent of the federal credit up to half of the federal phase-in range. | In June 2015, California became the 26th state in the nation, plus the District of Columbia, to offer a state-level EITC. |
| Colorado | 1999, 2013 (but not funded until 2016) | Yes | 10 percent | In May 2013, a permanent Colorado EITC was enacted, contingent upon state revenues reaching a specified level. In 2015, the state took in enough revenue for workers to begin receiving the credit in 2016 for TY2015. |
| Connecticut | 2011 | Yes | 27.5 percent | In order to resolve a state budget gap, in 2013 the governor proposed and the legislature approved temporarily reducing the new state EITC from 30 percent to 25 percent in 2013 and 27.5 percent in 2014. |
| Delaware | 2005 | No | 20 percent | |
| District of Columbia | 2000 | Yes | 40 percent | The DC EITC was expanded from 35 percent to 40 percent in the 2008 budget bill. |
| Illinois | 2000 | Yes | 10 percent | On January 10, 2012, Gov. Pat Quinn signed into law a bill to increase the Illinois EITC from 7.5 to 10 percent of the federal credit, beginning January 1, 2013. |
| Indiana | 1999 | Yes | 9 percent | The state EITC was increased from 6 to 9 percent effective tax year 2009. |
| Iowa | 1989 | Yes | 15 percent | The credit became refundable in tax year 2007. In 2013, as part of a larger tax bill, the EITC was doubled to 14 percent from 7 percent for tax year 2013, and increased to 15 percent in tax year 2014. |
| Kansas | 1998 | Yes | 17 percent | During the 2007 legislative session, the Kansas Legislature increased the EITC to 17 percent of the federal EITC. In 2010, the legislature offset a temporary increase in the sales tax with a temporary increase in the EITC through 2012 from 17 to 18 percent of the federal credit. The legislature considered reducing the value of the EITC or eliminating refundabilty in 2012 and 2013, but in both years the credit was left intact. |
| Louisiana | 2007 | Yes | 3.5 percent | In 2013 the governor proposed eliminating the state income tax, and replacing the state EITC with a similar credit, but the legislature rejected the proposal. |
| Maine | 2000 | Yes | 5 percent | Maine’s EITC became refundable in 2015. |
| Maryland | 1987 | Yes | Refundable EITC – 25.5 percent in 2015, 26 percent in 2016, 27 percent in 2017 and 28 percent thereafter; Non-refundable – 50 percent |
In 2007 the refundable credit increased from 20 to 25 percent and expanded eligibility to include filers without qualifying children. In April 2014 the Maryland legislature passed a bill to increase the state EITC to 28 percent of the federal credit over four years, which the governor signed into law. |
| Massachusetts | 1997 | Yes | 23 percent | In 2015, lawmakers increased Massachusetts’ EITC from 15 to 23 percent of the federal credit. |
| Michigan | 2006 | Yes | 6 percent | Gov. Rick Snyder proposed to completely eliminate EITC in April, 2011, but the proposal did not become law. EITC rate dropped from 20 percent to 6 percent of the federal EITC after December 31, 2011. |
| Minnesota | 1991 | Yes | Calculated as a percentage of income (ranges from 25 to 45 percent of federal) | In 2013 the state conformed the Working Families Credit to federal improvements reducing marriage penalties starting in tax year 2013, and it increased the maximum credit starting in tax year 2014. These two improvements together represent about a 25 percent increase in the Working Family Credit. |
| Nebraska | 2006 | Yes | 10 percent | In 2013 the governor proposed eliminating the state income tax, which would have eliminated the EITC, but the legislature rejected his proposal. |
| New Jersey | 2000 | Yes | 30 percent | In June 2010, Gov. Chris Christie reduced the EITC from 25 to 20 percent. In 2011, Christie line-item vetoed restoration of the credit to 25 percent. Christie again vetoed an EITC increase in 2012 and 2013. In 2015, Christie surprised the legislature by offering a conditional veto that increased their proposed 25 percent credit to a 30 percent credit, which was signed into law in June 2015. |
| New Mexico | 2007 | Yes | 10 percent | Increased from 8 percent to 10 percent in 2008 |
| New York | 1994 | Yes | 30 percent | |
| Ohio | 2013 | No | 10 percent, limited to 50 percent of liability for Ohio Taxable Income above $20,000 | In June 2013, Republican lawmakers reached a budget deal that includes the creation of a nonrefundable state EITC at 5 percent of the federal credit and limited to 50 percent of liability for Ohio Taxable Income above $20,000. In May, 2014, the Ohio legislature voted to double the state’s EITC to 10 percent of the federal credit and the governor signed it into law on June 17. |
| Oklahoma | 2002 | Yes | 5 percent | The EITC was targeted for elimination by all major income tax proposals in OK in February 2012. None were successful, and on May 17, Gov. Fallin introduced a counterproposal to reduce income tax and spare the EITC. The legislative session ended May 25 without the passage of any of these proposals. In 2013, the legislature passed a bill to reduce the state income tax but did not change the EITC. |
| Oregon | 1997 | Yes | 8 percent | Oregon’s EITC was scheduled to sunset in 2013. The legislature extended it for another 6 years and expanded it from 6 % to 8%. |
| Rhode Island | 1986 | Yes | 12.5 percent | The Rhode Island EITC was reduced from 25 to 10 percent of the federal credit, but made fully refundable, in 2014. In 2015, the credit was increased to 12.5 percent. |
| Vermont | 1988 | Yes | 32 percent | In 2013 the governor proposed reducing the credit by two-thirds and use the resources to fund child care, but the legislature rejected the proposal. |
| Virginia | 2004 | No | 20 percent | On February 7, 2012, Gov. Bob McDonnell signed into law HB 1153 and SB 462, conforming the state EITC to the federal EITC enhancements for both tax years 2011 and 2012. |
| Washington | 2008 (but not yet implemented) | Yes | Scheduled to be 10 percent or $50 (whichever is greater) in 2012. | Washington is the first and only state without an income tax to have an EITC, called the Washington Working Families Credit. It has not yet been funded or implemented. |
| Wisconsin | 1989 | Yes | One child – 4 percent Two children – 11 percent Three children – 34 percent |
In June 2011, the total size of the EITC was cut to $56.2 million. Prior to this reduction, families with two children were able to claim 14 percent of the EITC, and families with three or more children to claim 43 percent. |
| *On March 30, 2011, the Arkansas governor signed into law HB 1056, which creates a credit for Heads of Households with two or more dependents, exempting all families below the poverty line from paying state income taxes. The state still does not have an official EITC. | ||||