Many states have Earned Income Tax Credit provisions in their income tax laws. Uniformly these are expressed as a percentage of the federal EITC, but sometimes with differing eligibility restrictions. Here is a table showing the state EIC provisions in TAXSIM as of August 2019, which should be current through the calendar 2018 tax year.
Minnesota has a "Working Family Credit" similar to the EITC but with a different structure. It didn't fit in the table below, but is documented here.
Please write to me if you see any incorrect entries.
Inna Shapiro
ishapiro@nber.org
| ID | state | % of fed EITC | years | refundability | notes |
|---|---|---|---|---|---|
| 5 | CA | 2015+ | refund | The slope is a fraction of
maximum earned income credit over one-half of the ceiling California does not allow the credit for self-employment income 2015-2016. 2017+ expanded EIC | |
| 6 | CO | 8.5 | 1999 | refund | " |
| " | " | 10 | 2000-01, 2015-16 | refund | " |
| " | " | 23 | 2017-18 | refund | " |
| " | " | 10 | 2019-2021 | refund | " |
| " | " | 20 | 2022 | refund | " |
| 7 | CT | 30 | 2011 and 2012 | refund | " |
| " | " | 25 | 2013 | refund | " |
| " | " | 27.5 | 2014-2016 | refund | " |
| 8 | DE | 20 | 2006 + | non-refund | " |
| 9 | DC | 10 | 2000 | refund | DC has Low Income Credit and takes
max(eitc,lowincomecredit) |
| " | " | 25 | 2001 - 2004 | refund | " |
| " | " | 35 | 2005-2007 | refund | " |
| " | " | 40 | 2008-2014 | refund | " |
| " | " | 40 | 2015+ | refund | 40% only for taxpayers with
children+ special rules for childless |
| 12 | HI | 20 | 2018-22 | non-refund | " |
| 14 | IL | min(5%,statax-pcred)>0 | 2000 - 2002 | non-refund | " |
| " | " | 5 | 2003-2011 | refund | " |
| " | " | 7.5 | 2012 | refund | " |
| " | " | 10 | 2013-16 | refund | " |
| " | " | 14 | 2017 | refund | " |
| " | " | 18 | 2018 | refund | " |
| 15 | IN | 3.4%*(12000-total income) | 1999 - 2002 | refund |
only if dependents>0 |
| " | " | 6 | 2003-2008 | refund | " |
| " | " | 9 | 2009+ | refund | IN does not have federal special
treatment for 3+ kids families |
| 16 | IA | 5 | 1990 | non-refund | " |
| " | " | 6 | 1991 | non-refund | " |
| " | " | 6.5 | 1992-2006 | non-refund | " |
| " | " | 7 | 2007-2012 | refund | 2009 worksheet if additional
calculation required 2010 Taxpayers may be eligible for Federal EITC, but not eligible for IA |
| " | " | 14 | 2013 | refund | " |
| " | " | 15 | 2014+ | refund | " |
| 17 | KS | 10 | 1998 - 2001 | refund | " |
| " | " | 15 | 2002-2006 | refund | " |
| " | " | 17 | 2007-2009 | refund | " |
| " | " | 18 | 2010-2012 | refund | " |
| " | " | 17 | 2013+ | refund | " |
| 19 | LA | 3.5 | 2008+ | refund | " |
| 20 | ME | 5 | 2000 - 2002 | non-refund | " |
| " | " | 4.92 | 2003 - 2005 | non-refund | " |
| " | " | 5 | 2006-2008 | non-refund | " |
| " | " | 4 | 2009-2010 | non-refund | " |
| " | " | 5 | 2011-2015 | non-refund | " |
| " | " | 5 | 2016+ | refund | " |
| 21 | MD | 50 | 1987 + | non-refund | " |
| " | " | 1998+ | refund | MD resident who qualifies for the state
earncr, may also qualifies for the refundable EITC. |
|
| " | " | 10 | 1998-1999 | refund | |
| " | " | 15 | 2000 | refund | |
| " | " | 16 | 2001-02 | refund | |
| " | " | 18 | 2003 | refund | |
| " | " | 20 | 2004-07 | refund | |
| " | " | 25 | 20084-14 | refund | |
| " | " | 25.5 | 2015 | refund | |
| " | " | 26 | 2016 | refund | |
| " | " | 27 | 2017 | refund | |
| " | " | 28 | 2018 | refund | |
| 22 | MA | 10 | 1997 - 2000 | refund | " |
| " | " | 15 | 2001-15 | refund | " |
| " | " | 23 | 2016-23 | refund | " |
| 23 | MI | 10 | 2008 | refund | " |
| " | " | 20 | 2009-2010 | refund | " |
| " | " | 6 | 2011+ | refund | " |
| 28 | NE | 8 | 2006 | refund | " |
| " | " | 10 | 2007 + | refund | " |
| 31 | NJ | 10 | 2000 | refund | only if agi=<20,000 and dependents>0 |
| " | " | 15 | 2001 | refund | only if agi=<20,000 and dependents>0 |
| " | " | 17.5 | 2002 | refund | only if agi=<20,000 and dependents>0 |
| " | " | 20 | 2003-2006 | refund | only if agi=<20,000 and dependents>0 |
| " | " | 20 | 2007 | refund | " |
| " | " | 22.5 | 2008 | refund | " |
| " | " | 25 | 2009 | refund | " |
| " | " | 20 | 2010-14 | refund | " |
| " | " | 30 | 2015 | refund | " |
| " | " | 35 | 2016-17 | refund | " |
| " | " | 37 | 2018+ | refund | " |
| 32 | NM | 8 | 2007 | refund | " |
| " | " | 10 | 2008+ | refund | " |
| 33 | NY | 7.5 | 1994 | refund | " |
| " | " | 10 | 1995 | refund | " |
| " | " | 20 | 1996 - 1999 | refundable | 1996 + % of fed eitc less
min(household credit,tax before credits) |
| " | " | 22.5 | 2000 | refundable | " |
| " | " | 25 | 2001 | refundable | " |
| " | " | 27.5 | 2002 | refundable | " |
| " | " | 30 | 2003 + | refundable | " |
| 34 | NC | 3.5 | 2008 | refund | " |
| " | " | 5 | 2009-2012 | refund | " |
| " | " | 4.5 | 2013 | refund | new in 2014 -- no longer NC State
Earned Income Tax Credit |
| 36 | OH | 5 | 2013 | non-refund | " |
| " | " | 10 | 2014+ | non-refund | it is important to subtract eitc
from state tax after join credit calculations |
| 37 | OK | 5 | 2002-15 | refund | " |
| " | " | " | 2016+ | non-refund | " |
| 38 | OR | 5 | 1997 -2005 | non-ref | |
| " | " | 5 | 2006-2007 | refund | |
| " | " | 6 | 2008-2013 | refund | " |
| " | " | 8 | 2014+ | refund | " |
| 40 | RI | 25.5 | 2001 | non-refundable | " |
| " | " | 25 | 2002 | non-refundable | " |
| " | " | 25 | 2003-2014 | non-refundable part | " |
| " | " | 5 | 2003 and 2004 | refundable part | " |
| " | " | 10 | 2005 | refundable part | " |
| " | " | 15 | 2006-2014 | refundable part | " |
| " | " | 10 | 2015 | refund | " |
| " | " | 12.5 | 2016 | refund | " |
| " | " | 15 | 2017+ | refund | " |
| 41 | SC | 20.83 | 2018+ | non-refundable | " |
| 46 | VT | 23 | 1988 | refund | " |
| " | " | 28 | 1989 - 1993 | refund | " |
| " | " | 25 | 1994-1999 | refund | " |
| " | " | 32 | 2000-17 | refund | " |
| " | " | 26 | 2018+ | refund | " |
| 47 | VA | 20 | 2006+ | non-refund | Taxpayer takes min of the eitc and a
credit for low income individuals |
| 50 | WI | 30 | 1984 and 1985 | non-refund | " |
| " | " | 5 | 1989-1993 | refund | dependents = 1 |
| " | " | 25 | " | refund | dependents = 2 |
| " | " | 75 | " | refund | dependents=>3 |
| " | " | 12 | 1994 | refund | dependents = 1 |
| " | " | 63 | " | refund | dependents = 2 |
| " | " | 18.8 | " | refund | dependents=>3 |
| " | " | 4 | 1995 | refund | dependents = 1 |
| " | " | 16 | " | refund | dependents = 2 |
| " | " | 50 | " | refund | dependents=>3 |
| " | " | 4 | 1996-2010 | refund | dependents = 1 |
| " | " | 14 | " | refund | dependents = 2 |
| " | " | 43 | " | refund | dependents=>3 |
| " | " | 4 | 2011+ | refund | dependents = 1 |
| " | " | 11 | " | refund | dependents = 2 |
| " | " | 34 | " | refund | dependents=>3 |