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. California 45 percent Yes
 2. Colorado 10 percent Yes
 3. Connecticut 23 percent Yes

27. New York City

5 percent Yes
 4. Delaware 20 percent No
 5. District of Columbia 40 percent Yes
 6. Illinois 18 percent Yes
 7. Indiana 9 percent Yes
 8. Iowa 15 percent Yes
 9. Kansas 17 percent Yes
10. Louisiana

3.5 percent

Yes
11. Maine 5 percent No

12. Maryland

28 percent

Yes
13. Massachusetts 23 percent Yes
14. Michigan 6 percent Yes
15. Minnesota Ranges from 25 to 45 percent of federal Yes
16. Nebraska 10 percent Yes
17. New Jersey 37 percent Yes
18. New Mexico 10 percent Yes
19. New York 30 percent Yes
20. Ohio 10 percent No
21. Oklahoma 5 percent Yes
22. Oregon 8 percent Yes
23. Rhode Island 15 percent Yes
24. Vermont 36 percent Yes
25. Virginia 20 percent No
26. Wisconsin

One child  — 4 percent

Two Children  — 11 percent

Three Children  — 34 percent

 

Yes