Non-Refundable Credits
Refundable Credits
CA - The maximum income limit is $15,008 for workers without dependents in the home, $22,322 with one qualifying child, $22,309 with two qualifying children and $22,302 with three or more qualifying children.
85.0%
CO
10.0%
CT
23.0%
DC - Childless workers receive a DC EITC worth 100% of the federal credit with expanded income eligibility.
40.0%
DE - Lawmakers approved a bill to convert a 20% nonrefundable credit to 5.9% refundable.
5.9%
IA
15.0%
IL
18.0%
IN
9.0%
KS
17.0%
LA
5.0%
MA
30.0%
MD - MD offers both a 50% non-refundable and a 28% refundable credit.
28.0%
MD - MD offers both a 50% non-refundable and a 28% refundable credit.
50.0%
ME
5.0%
MI
6.0%
MN
34.0%
MT
3.0%
NE
10.0%
NJ - Credit is set to increase to 39% in 2019 and 40% in 2020.
37.0%
NM
10.0%
NY
30.0%
OR - Credit amt. for families with one or more dependent less than three years old.
8.0%
OR - Credit amt. for families with one or more dependent less than three years old.
11.0%
RI
15.0%
VT
36.0%
WA - Passed in 2008, but has not been funded
10.0%
WI - Credit amt. for three kids
34.0%
WI - Credit amt. for two kids
11.0%
HI - Credit can be claimed only after the state's existing refundable credits have been applied. EITC is set to expire at the end of tax year 2022.
20.0%
OH - Additional limitations apply.
10.0%
OK
5.0%
SC - SC is phasing in a nonrefundable state EITC at 125% of the federal level. The 2018 EITC is 20.8%.
20.8%
VA
20.0%
Note: Washington's credit was passed in 2008, but has not yet been funded. Indiana's credit is not tied to the federal expansions made permanent in 2015; Minnesota and Ohio's credits are dependent on additional income criteria; Wisconsin's credit is dependent on family size.