50-State Data
| State Earned Income Tax Credit | |
| Benefit level | |
| Percent of federal EITC (2009)1 | |
| Alabama | No state credit |
| Alaska | No state credit |
| Arizona | No state credit |
| Arkansas | No state credit |
| California | No state credit |
| Colorado | No state credit |
| Connecticut | No state credit |
| Delaware | 20%2 |
| District of Columbia | 40% |
| Florida | No state credit |
| Georgia | No state credit |
| Hawaii | No state credit |
| Idaho | No state credit |
| Illinois | 5% |
| Indiana | 9% |
| Iowa | 7% |
| Kansas | 17% |
| Kentucky | No state credit |
| Louisiana | 3.5% |
| Maine | 5%2 |
| Maryland | 25%3 |
| Massachusetts | 15% |
| Michigan | 20% |
| Minnesota | 22-46%4 |
| Mississippi | No state credit |
| Missouri | No state credit |
| Montana | No state credit |
| Nebraska | 10% |
| Nevada | No state credit |
| New Hampshire | No state credit |
| New Jersey | 25% |
| New Mexico | 10% |
| New York | 30% |
| North Carolina | 5% |
| North Dakota | No state credit |
| Ohio | No state credit |
| Oklahoma | 5% |
| Oregon | 6% |
| Pennsylvania | No state credit |
| Rhode Island | 25%5 |
| South Carolina | No state credit |
| South Dakota | No state credit |
| Tennessee | No state credit |
| Texas | No state credit |
| Utah | No state credit |
| Vermont | 32% |
| Virginia | 20%2 |
| Washington | 5% |
| West Virginia | No state credit |
| Wisconsin | 1 child: 4%; 2 children: 14%; 3 or more children: 43% |
| Wyoming | No state credit |
Data Notes & Sources
- 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.