STATE IMPACT: EITC Age Enhancements and Credit Increase for Workers without Children in the Home in States with EITCs

a State has lowered age eligibility to include 18-24 year olds.
b State has increased age eligibility to include those 65 and older.
c State EITC is modeled after the federal EITC, but is not a direct percentage.
d Given the nonrefundable nature of the state’s EITC, and policy provisions that reduce taxable income for older adults, the 65+ expansion would have a limited impact.
e DC provides 100% of the federal credit to childless workers. Income eligibility is higher than the federal credit.
f Estimate assumes raising ME’s EITC from 25 to 100 percent for childless adults
g Estimate assumes raising the refundable portion of MD's EITC from 28 to 100 percent for childless adults.
h State has lowered age eligibility to include 21-24 year olds. Analysis shows impact of adding 18-20 year olds.
i Given the nonrefundable nature of the state's EITC and tax provisions in the state that either reduce taxable income or negate tax liability for low- and moderate-income taxpayers, childless workers are not impacted by the recommended expansions.
j WA's credit is not currently funded.
k WI currently provides no credit to childless adults.