State EITC provisions 1977-2018

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+ 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 2008-14 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   "
  "   " 36 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