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 November 2007, which should be current through the calendar 2006 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.
Daniel Feenberg
feenberg at nber dot org
| ID | state | % of fed EITC | years | refundability | notes |
|---|---|---|---|---|---|
| 6 | CO | 8.5 | 1999 | refund | " |
| " | " | 10 | 2000 and 2001 | 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 + | refund | " |
| 14 | IL | min(5%,statax-pcred)>0 | 2000 - 2002 | non-refund | " |
| " | " | 5 | 2003 + | refund | " |
| 15 | IN | 3.4%*(12000-total income) | 1999 - 2002 | refund | only if dependents>0 |
| " | " | 3.4 | 2003 + | refund | " |
| 16 | IA | 5 | 1990 | non-refund | " |
| " | " | 6 | 1991 | non-refund | " |
| " | " | 6.5 | 1992 + | non-refund | " |
| 17 | KS | 10 | 1998 - 2001 | refund | " |
| " | " | 15 | 2002 + | refund | " |
| 20 | ME | 5 | 2000 - 2002 | non-refund | " |
| " | " | 4.92 | 2003 - 2005 | non-refund | " |
| " | " | 5 | 2006 + | non-refund | " |
| 21 | MD | 5 | 1987 + | non-refund | " |
| 22 | MA | 10 | 1997 - 2000 | refund | " |
| " | " | 15 | 2001 + | refund | " |
| 28 | NE | 8 | 2006 + | refund | " |
| 31 | NJ | 10 | 2000 | refund | only if agi=<20,000 and dependents>0 |
| " | " | 15 | 2001 | refund | " |
| " | " | 17.5 | 2002 | refund | " |
| " | " | 20 | 2003 + | refund | " |
| 33 | NY | 7.5 | 1994 | refund | " |
| " | " | 10 | 1995 | refund | " |
| " | " | 20 | 1996 - 1999 | refund | 1996 + % of fed eitc minus min(hcred,statax) |
| " | " | 22.5 | 2000 | non-refund | " |
| " | " | 25 | 2001 | non-refund | " |
| " | " | 27.5 | 2002 | non-refund | " |
| " | " | 30 | 2003 + | non-refund | " |
| 37 | OK | 5 | 2002 + | refund | " |
| 38 | OR | 5 | 1997 + | - 2005 non-ref | " |
| " | " | " | " | 2006 + refund | " |
| 40 | RI | 25.5 | 2001 | non-refund | " |
| " | " | 25 | 2002 + | non-refund | " |
| " | " | 5 | 2003 and 2004 | refundable part | " |
| " | " | 10 | 2005 | refundable part | " |
| " | " | 15 | 2006 | refundable part | " |
| 46 | VT | 23 | 1988 | refund | " |
| " | " | 28 | 1989 - 1993 | refund | " |
| " | " | 25 | 1994-1999 | refund | " |
| " | " | 32 | 2000 + | refund | " |
| 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 + | refund | dependents = 1 |
| " | " | 14 | " | refund | Joint Filers |
| " | " | 43 | " | refund | dependents=>3 |