States and Local Governments with Earned Income Tax Credit

Individuals Topics

IRS Resources

States and Local Governments with Earned Income Tax Credit

*The asterisk indicates the link is to specific information about the state/county/ctity EITC program; the absence of the asterisk indicates the link is to general tax information

State

Percentage of Federal Credit

Refundable Yes or No

1. Delaware

20%

2. District of Columbia*

35%

Yes

3. Illinois*

Yes

4. Indiana*

If the link doesn't work, copy and paste this url directly: http://www.in.gov/dor/3803.htm#earnedincome

Yes

5. Iowa*

Yes

6. Kansas

17%

Yes

7. Louisiana

3.5%

Yes

8. Maine

9. Maryland*

20%

Yes

10. Massachusetts*

15%

Yes

11. Michigan

10% (effective in 2008); 20% (effective in 2009)

Yes

12. Minnesota*

Average 33%

Yes

13. Nebraska*

22.5% in 2008; 25% in 2009

Yes

14. New Jersey*

22.5% in 2008; 25% in 2009

Yes

15. New Mexico*

Yes

16. New York*

30%

Yes

17. North Carolina*

3.5%

Yes

18. Oklahoma

Yes

19. Oregon*

Yes

20. Rhode Island

25%

Partially

21. Vermont*

32%

Yes

22. Virginia*

20%

23. Wisconsin*

4% — one child

14% — two children

43% — three children

Yes

24. New York City*

25. Montgomery County

Page Last Reviewed or Updated: December 30, 2011