State Tax Credits

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 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	10 percent
Connecticut	2011	Yes	23 percent
Delaware	2005	No	20 percent
District of Columbia	2000	Yes	40 percent
Hawaii	2017	No	20 percent
Illinois	2000	Yes	18 percent
Indiana	1999	Yes	9 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, 12 percent for all other eligible filers
Maryland	1987	Yes	Refundable EITC – 28 percent; Non-refundable – 50 percent
Massachusetts	1997	Yes	30 percent
Michigan	2006	Yes	6 percent
Minnesota	1991	Yes	34 percent on average (calculated as total projected state spending for the Working Family Credit divided by projected federal spending on the EITC in Minnesota as modeled by Minnesota’s House Research Department; this average fluctuates from year to year.
Montana	2017	Yes	3 percent
Nebraska	2006	Yes	10 percent
New Jersey	2000	Yes	37 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
Oklahoma	2002	No	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	15 percent
South Carolina	2017	No	125 percent
Vermont	1988	Yes	36 percent
Virginia	2004	No	20 percent
Washington	2008 (but not yet implemented)	Yes	Originally scheduled to be 10 percent or $50 (whichever is greater)
Wisconsin	1989	Yes	One child – 4 percent Two children – 11 percent Three children – 34 percent

States with CTCs

State	Program Name	Refundable?	Formula	Eligibility?
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.
Idaho	Child Tax Credit	No	$130 per qualifying child	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 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

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).