State Choices to Improve Wage Supports

  Minimum Wage Standards State Earned Income Tax Credit
  State minimum wage Benefit level Benefit level
  State minimum wage is above the federal rate ($6.55) () Indexed to inflation (July 2009)1 Refundable (2009)2 Percent of federal EITC (2009)2
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Alabama   Not applicable No state credit No state credit
Alaska   Not applicable No state credit No state credit
Arizona   Not applicable No state credit No state credit
Arkansas   Not applicable No state credit No state credit
California   No No state credit No state credit
Colorado   Yes No state credit No state credit
Connecticut   No No state credit No state credit
Delaware   Not applicable No 20%3
District of Columbia   No Yes 40%
Florida   Not applicable No state credit No state credit
Georgia   Not applicable No state credit No state credit
Hawaii   Not applicable No state credit No state credit
Idaho   Not applicable No state credit No state credit
Illinois   No Yes 5%
Indiana   Not applicable Yes 9%
Iowa   Not applicable Yes 7%
Kansas   Not applicable Yes 17%
Kentucky   Not applicable No state credit No state credit
Louisiana   Not applicable Yes 3.5%
Maine   Not applicable No 5%3
Maryland   Not applicable Yes 25%4
Massachusetts   No Yes 15%
Michigan   No Yes 20%
Minnesota   Not applicable Yes 22-46%5
Mississippi   Not applicable No state credit No state credit
Missouri   Not applicable No state credit No state credit
Montana   Not applicable No state credit No state credit
Nebraska   Not applicable Yes 10%
Nevada   Yes No state credit No state credit
New Hampshire   Not applicable No state credit No state credit
New Jersey   Not applicable Yes 25%
New Mexico   No Yes 10%
New York   Not applicable Yes 30%
North Carolina   Not applicable Yes 5%
North Dakota   Not applicable No state credit No state credit
Ohio   Yes No state credit No state credit
Oklahoma   Not applicable Yes 5%
Oregon   Yes Yes 6%
Pennsylvania   Not applicable No state credit No state credit
Rhode Island   No 15% refundable 25%6
South Carolina   Not applicable No state credit No state credit
South Dakota   Not applicable No state credit No state credit
Tennessee   Not applicable No state credit No state credit
Texas   Not applicable No state credit No state credit
Utah   Not applicable No state credit No state credit
Vermont   Yes Yes 32%
Virginia   Not applicable No 20%3
Washington   Yes Yes 5%
West Virginia   Not applicable No state credit No state credit
Wisconsin   Not applicable Yes 1 child: 4%; 2 children: 14%; 3 or more children: 43%
Wyoming   Not applicable No state credit No state credit

Data Notes & Sources

  1. U.S. Department of Labor, Employment Standards Administration Wage and Hour Division, "Minimum Wage Laws in the States," 2009, http://www.dol.gov (accessed July 20, 2009); additional information from Economic Policy Institute, Minimum Wage Issue Guide, Table 5, 2008, (accessed July 20, 2009).
  2. State EITC Online Resource Center, http://www.stateeitc.com (accessed June 3, 2009); with additional information from NCCP.
  3. The benefit cannot exceed the claimant's tax liability.
  4. Value reflects state's refundable credit; filers may claim either the refundable credit or a nonrefundable credit of 50 percent of the federal EITC.
  5. The exact percentage depends on income and number of children.
  6. 15% of the benefit is refundable; the remaining benefit amount cannot exceed the claimant's tax liability.