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States and Local Governments with Earned Income Tax Credit


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State or Local Government

Percentage of Federal Credit

Is Credit Refundable?
 1. Colorado (Funded in budget surplus years only, not funded for 2013 tax year) 10 percent Yes
 2. Connecticut 30 percent Yes
 3. Delaware (See tax booklet) 20 percent No
 4. District of Columbia 40 percent Yes
 5. Illinois 10 percent Yes
 6. Indiana (No additional credit for 3 children or more or those filing a joint return) 9 percent Yes
 7 Iowa (see EITC in Topic Index) 14 percent Yes
 8. Kansas (see instruction
     booklet; search: earned
     income credit)
17 percent Yes
 9.Louisiana (see the IT-540B instructions; find earned income)

3.5 percent

10.Maine (see Schedule A) 5 percent No

11. Maryland

Up to 50 percent Yes
12. Massachusetts 15 percent Yes
13. Michigan (aee Line 27 instructions) 6 percent Yes
14. Minnesota (Working Family
Average 33 percent Yes
15. Nebraska (see earned income
      credit in Nebraska Individual
      Tax Instructions)
10 percent Yes
16. New Jersey 20 percent Yes
17. New Mexico (open the personal income tax form instructions; find EITC) 10 percent Yes
18. New York 30 percent Yes
19. North Carolina 4.5 percent (expires after 2013 tax year) Yes
20. Ohio (starts in 2014 filing
5 percent No
21. Oklahoma (open the 511 packet; find Earned
      Income Credit)
5 percent Yes
22. Oregon 6 percent Yes
23. Rhode Island (see form
25 percent Partially
24. Vermont 32 percent Yes
25. Virginia (see Low Income
      Individuals credit)
20 percent No
26. Wisconsin

4 percent — one child

11 percent — two children

34 percent — three children




27. New York City (search: 

5 percent Yes
28.  Montgomery County,
72.5 percent of State of Maryland credit Yes

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Page Last Reviewed or Updated: 11-Aug-2014