Earned Income Tax Credit (EITC)

Arizona does not currently offer a state-level EITC.

Latest Legislative Actions: In 2022, SB1018 was proposed to create a new state EITC. However, it was not passed.

Child Tax Credit (CTC)

Rates (Non-refundable):

• $100 per qualified dependent under 17 years old
• $25 per qualified dependent 17 years old or older

Eligibility Requirements: See Arizona’s Dependent Credit information page

Latest Legislative Actions:

• In 2023, Gov. Katie Hobbs signed a new one-time Child Tax Rebate that provides eligible families up to $750 as part of a $17.8 billion state budget.¹
• In 2019, legislators passed House Bill 2757, establishing a dependent tax credit valued at $100 per qualified dependent under 17 and $25 per qualified dependent 17 and older.

Child and Dependent Care Tax Credit (CDCTC)

Arizona does not currently offer a state-level CDCTC.