Appendix B: Circuit Breaker Program Names and Maximum Income Levels, 2026
Notes: Income limits in some states are indexed to inflation and adjusted annually. Amounts are as of July 2026.
*In Iowa, the program maximums are subject to being 250 percent of the federal poverty level guidelines and these are it for the 2026 tax form. Also, households can be larger than 2, but households with more than 8 persons, should add $13,750 for each additional person.
**This is with a maximum of nine dependents. To be eligible, renters under the age of 60 must have one dependent.
*In Iowa, the program maximums are subject to being 250 percent of the federal poverty level guidelines and these are it for the 2026 tax form. Also, households can be larger than 2, but households with more than 8 persons, should add $13,750 for each additional person.
**This is with a maximum of nine dependents. To be eligible, renters under the age of 60 must have one dependent.
Source: Institute on Taxation and Economic Policy (ITEP) analysis of state program websites and 2024 information found in the Lincoln Institute of Land Policy and George Washington Institute of Public Policy’s “Significant Features of the Property Tax” database.