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 | |
| 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
- 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).
- State EITC Online Resource Center, http://www.stateeitc.com (accessed June 3, 2009); with additional information from NCCP.
- The benefit cannot exceed the claimant's tax liability.
- Value reflects state's refundable credit; filers may claim either the refundable credit or a nonrefundable credit of 50 percent of the federal EITC.
- The exact percentage depends on income and number of children.
- 15% of the benefit is refundable; the remaining benefit amount cannot exceed the claimant's tax liability.