Many states offer their own versions of the Earned Income Tax Credit, Child Tax Credit and Child and Dependent Care Credit to complement the federal credits.
Using our interactive map below, you can hover over a state to instantly see whether it offers any state-level credits and click on the state to access information and resources, news articles or to learn more about state efforts to enact these credits.
|State||Year Enacted||Refundable?||Percentage of Federal EITC|
|California||2015||Yes||85 percent for up to half of the federal phase-in range.|
|Colorado||1999, 2013||Yes||10 percent|
|District of Columbia||2000||Yes||40 percent|
|Maryland||1987||Yes||Refundable EITC – 26 percent in 2016, 27 percent in 2017 and 28 percent thereafter;
Non-refundable – 50 percent
|Minnesota||1991||Yes||Calculated as a percentage of income (ranges from 25 to 45 percent of federal)|
|New Jersey||2000||Yes||30 percent|
|New Mexico||2007||Yes||10 percent|
|New York||1994||Yes||30 percent|
|Ohio||2013||No||10 percent, limited to 50 percent of liability for Ohio taxable income above $20,000|
|Rhode Island||1986||Yes||15 percent|
|Washington||2008 (but not yet implemented)||Yes||Scheduled to be 10 percent or $50 (whichever is greater) in 2012.|
|Wisconsin||1989||Yes||One child – 4 percent
Two children – 11 percent
Three children – 34 percent
|California||Dependent Exemption Credit or Dependent Tax Credit||No||For individual filers with income under $172,615, and married filers with income under $345,235 the credit is $326 per dependent. For higher earning families, there are various reductions.|
|Colorado||Child Tax Credit||Yes||For single individuals with incomes of $25,000 or less, the credit will be 30% of the federal tax credit for each eligible child. For individuals with incomes of $25,001 to $50,000 the credit will be 15%, and for individuals with incomes of $50,001 to $75,000 will be 5%. For married couples filing a joint return with an income of $35,000 or less the child tax credit will be 30% of the federal credit, for couples with incomes of $35,001 to $60,000 it will be 15%, and for $60,001 to $85,000 it will be 5%.||Only available for children 5 and younger.|
|New York||Empire State Child Credit||Yes||For tax filers that claimed the federal child tax credit, the amount of the Empire State child credit is the greater of:|
33% of the portion of the federal child tax credit and federal additional child tax credit attributable to qualifying children, or $100 multiplied by the number of qualifying children. Tax filers with qualifying children and incomes under $110,000 for married couples and $75,000 for singles, who did not claim the federal child tax credit but meet all of the other eligibility requirements shown above, receive a credit of $100 multiplied by the number of qualifying children.
|Same as federal eligibility, but child must be over 4.|
|North Carolina||Credit for Children||No||$100 per child under age 17 on the last day of the tax year||If federal adjusted gross income is below $100,000 for married filing jointly, $80,000 for head of household, $60,000 for single, $50,000 for married filing separately|
|Oklahoma||No||5 percent of federal credit||Taxpayers with an income above $100,000 are ineligible|
|State||Refundable?||Formula||Maximum Credit for 1 Child/Dependent||Maximum Credit for 2+ Children/Dependents|
|Arkansas||Only for children under 6 in an approved child care facility.||20 percent of federal CDCTC||210||410|
|California||No||50 percent of federal CDCTC for incomes of $40,000 or less;|
43 percent of federal CDCTC for incomes of $40,001 - $70,000;
34 percent of federal CDCTC for incomes of $70,001 - $100,000
|Colorado||Yes; Tax filers with federal adjusted gross incomes under $25,000 that are not eligible for the child and dependent care credit under federal law will be able to claim a refundable credit in tax years 2014 through 2016, equal to 25 % of the tax filer’s child care expenses up to $500 for a single dependent and $1000 for two or more dependents||50 percent of federal if income is $25,000 or less; |
30 percent of federal if income is $25,001 - $35,000;
10 percent of federal if income is $35,001 - $60,000.
|Delaware||No||50 percent of federal CDCTC||525||1050|
|District of Columbia||No||32 percent of federal CDCTC||336||672|
|Georgia||No||30 percent of federal CDCTC||315||630|
|Hawaii||Yes||25 percent of eligible expenses if earning $22,000 or less. This percentage is reduced by 1 percent for each additional $2,000 in income up to $40,000. Filers with income exceeding $40,000 may claim 15 percent of eligible expenses.||600||1200|
|Iowa||Yes||75 percent of provided federal CDCTC if income is less than $10,000;|
65 percent if income is $10,000 - $19,999;
55 percent if income is $20,000 - $24,999;
50 percent if income is $25,000 - $34,999;
40 percent if income is $35,000 - $39,999;
30 percent if income is $40,000 - $44,999.
|Kentucky||No||20 percent of federal CDCTC||210||420|
|Louisiana||Yes (if earning $25,000 or less)||50 percent of federal CDCTC if income is $25,000 or less;|
30 percent if income is $25,001 - $35,000;
10 percent if income is $35,001 - $60,000;
If income exceeds $60,000, the credit is no more than $25.
|Maine||Yes, up to $500||25 percent of federal CDCTC; 50 percent of federal CDCTC if expenses are from a care center with a state-issued “Quality Certificate.”||525||1050|
|Maryland||No||32.5 percent of federal CDCTC if income is $41,000 or less. The percentage of the federal CDCTC decreases by 3.25 percent for each additional $1,000 of income above $41,000, until income reaches $50,000. There is no credit if income exceeds $50,000.||341||683|
|Minnesota||Yes||100 percent of federal CDCTC up to $1,400 if income is $25,350 or less. If income exceeds $25,350 the credit is phased out. Filers with income above $39,000 are ineligible. (These amounrs are adjusted for inflation each year.) The credit is capped by the amount the tax filer would have received under federal law prior to 2003.||720||1440|
|Nebraska||Yes, if income is $29,000 or less||100 percent of federal CDCTC for incomes of $22,000 or less. The credit is reduced by 10 percent for each additional $1,000 up to $29,000. Incomes exceeding $29,000 can claim 25 percent of federal CDCTC (not refundable).||1050||2100|
|New Mexico||Yes||40 percent of qualifying expenses. For filers with federal tax liability, this percentage is reduced by the amount filers' federal CDCTC offsets federal tax liability.* Filers with income above $30,160 are ineligible.||480||$960 for two children; $1,200 for three or more children|
|New York||Yes||110 percent of federal CDCTC if NY AGI is $25,000 or less (including negative income); |
Between 109 and 100 percent if NY AGI is $25,001-$39,999;
phasing down to $64,999;
20 percent if NY AGI is $65,000 or more.
|Ohio||No||100 percent of federal CDCTC for incomes less than $20,000; |
25 percent for incomes above $20,000 but less than $40,000.
Filers with income of $40,000 or more are ineligible.
|Oklahoma||No||20 percent of federal CDCTC, except that if OK AGI is less than federal AGI, the state credit is prorated based on the ratio of OK AGI to federal AGI. Filers with income above $100,000 are ineligible.||210||420|
|Oregon||No. (But the Orgeon credit is not limited by the federal credit and any unused credit may be carried forward for up to five years.)||30 percent of expenses allowed for the federal CDCTC if federal taxable income is $5,000 or less; |
15 percent if $5,001 - $10,000;
8 percent if $10,001 - $15,000;
6 percent if $15,001 - $25,000;
5 percent if $25,001 - $35,000;
4 percent if $35,001 - $45,000;
Incomes above $45,000 are ineligible.
|Rhode Island||No||25 percent of federal CDCTC||263||525|
|South Carolina||No||7 percent of eligible expenses .||210||420|
|Vermont||Yes, for filers with income below $30,000 ($40,000 if married filing jointly or civil partners).||Non-refundable: 24 percent of federal CDCTC; |
Refundable: 50 percent of federal CDCTC if income is below $30,000 ($40,000 if married filing jointly or civil partners).
|Non-refundable: $252; Refundable: $525||Non-refundable: $504; Refundable: $1,050|