State Resources
Use our interactive map to view information and resources about state-level credits.
States with EITCs
States with CTCs
States with CDCTCs
States with EITCs
State | Year Enacted | Refundable? | Percentage of Federal EITC |
---|---|---|---|
California | 2015 | Yes | 85 percent for those earning up to $30,000 |
Colorado | 1999, 2013 | Yes | 50 percent for tax year 2024 |
Connecticut | 2011 | Yes | 40 percent |
Delaware | 2005 | Yes | Refundable EITC – 4.5 percent; Non-refundable – 20 percent |
District of Columbia | 2000 | Yes | 55 percent |
Hawaii | 2017 | No | 40 percent |
Illinois | 2000 | Yes | 20 percent |
Indiana | 1999 | Yes | 10 percent |
Iowa | 1989 | Yes | 15 percent |
Kansas | 1998 | Yes | 17 percent |
Louisiana | 2007 | Yes | 5 percent |
Maine | 2000 | Yes | 25 percent for workers without dependent children, 50 percent for all other eligible filers |
Maryland | 1987 | Yes | Refundable EITC – 100 perfect for workers without dependent children, 45 percent for all other eligible filers; Non-refundable – 50 percent |
Massachusetts | 1997 | Yes | 30 percent |
Michigan | 2006 | Yes | 30 percent |
Minnesota | 1991 | Yes | Matches 4 percent of the first $8,750 of earned income |
Missouri | 2019 | No | 10-20 percent dependent on state revenue |
Montana | 2017 | Yes | 10 percent |
Nebraska | 2006 | Yes | 10 percent |
New Jersey | 2000 | Yes | 40 percent |
New Mexico | 2007 | Yes | 25 percent |
New York | 1994 | Yes | 30 percent |
Ohio | 2013 | No | 30 percent |
Oklahoma | 2002 | Yes | 5 percent |
Oregon | 1997 | Yes | 12 percent for filers with children under the age of three, 9 percent for all other eligible filers |
Rhode Island | 1986 | Yes | 16 percent |
South Carolina | 2017 | No | 125 percent |
Utah | 2022 | No | 20 percent |
Vermont | 1988 | Yes | 38 percent |
Virginia | 2004 | No | 20 percent |
Washington | 2008 (but not yet implemented) | Yes | Flat dollar amount dependent on household size $300 (no children) $600 (one child) $900 (two children) $1,200 (three or more children) |
Wisconsin | 1989 | Yes | One child – 4 percent Two children – 11 percent Three children – 34 percent |
States with CTCs
State | Program Name | Refundable? | Formula | Eligibility? |
---|---|---|---|---|
Arizona | Arizona Families Tax Rebate | No | One-time non-refundable tax rebate. For eligible taxpayers, the rebate is $250 per dependent under age 17 and $100 per dependent over age 17 as claimed on their 2021 returns. | |
California | Young Child Tax Credit | Yes | 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. | Only available for children 5 and younger and must qualify for CalEITC. |
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. |
Idaho | Child Tax Credit | No | $205 per qualifying child | Same as federal eligibility |
Maine | Dependent Exemption Tax Credit | Yes | $300 per qualifying child | Only available for children 16 and younger. |
Maryland | Child Tax Credit | Yes | $500 per qualifying child with a disability. Eligible taxpayers who claim the credit must also have a federal adjusted gross income of $6,000 or less. | Only available for children 16 and younger. |
Minnesota | Child Tax Credit | Yes | $1,750 per qualifying child. The credit phases out for individual income over $29,500 and $35,000 for taxpayers filing jointly. | |
New Jersey | Child Tax Credit | Yes | $500 per qualifying children. Eligible taxpayers must have an income no greater than $30,000. The credit is phased out by $100 for different income brackets. | Only available for children 5 and younger. |
New Mexico | Child Income Tax Credit | Yes | $75 to $175 per qualifying child, depending on income. | Same as federal eligibility |
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 under the age of 17. |
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 | Child Tax Credit | No | 5 percent of federal credit | Taxpayers with an income above $100,000 are ineligible |
Oregon | Child Tax Credit | Yes | $1,000 per qualifying child | Only available for children under the age of 5. Families earning more than $30,000 are ineligible. |
Utah | Child Tax Credit | No | $1,000 per qualifying child. Decreases by $10 for every $1 in income that exceeds a certain income threshold depending on filing status. | Only available for children the ages of 1 and 4 years old. |
Vermont | Child Tax Credit | Yes | $1,000 per qualifying child | Taxpayers must have income below $125,000. Only available for children under the age of 5. |
States with CDCTCs
State | Refundable? | Formula |
---|---|---|
Arkansas | Only for children under 6 in an approved child care facility. | 20 percent of federal CDCTC |
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 |
District of Columbia | No | 32 percent of federal CDCTC |
Georgia | No | 30 percent of federal CDCTC |
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. |
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. |
Kansas | No | Tax year 2018: 12.5% of the federal credit; tax year 2019: 18.75% of the federal credit; tax year 2020: 25% of the federal credit. |
Kentucky | No | 20 percent of federal CDCTC |
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.” |
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. |
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. |
New Jersey | No | 50 percent of the federal credit for those making up to $20,000 annually; 40 percent for those making between $20,000 and $30,000; 30 percent for those making between $30,000 and $40,000; 20 percent for those making between $40,000 and $50,000; and 10 percent for those making between $50,000 and $60,000. |
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). |
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. |
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. |
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 |
South Carolina | No | 7 percent of eligible expenses . |
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). |