State Tax Credits

Many states offer their own versions of the Earned Income Tax Credit, Child Tax Credit and Child and Dependent Care Credit to complement the federal credits.

Using our interactive map below, you can hover over a state to instantly see whether it offers any state-level credits and click on the state to access information and resources, news articles or to learn more about state efforts to enact these credits.

State Resources

Use our interactive map to view information and resources about state-level credits.

States with EITCs

States with CTCs

States with CDCTCs

States with EITCs

State	Year Enacted	Refundable?	Percentage of Federal EITC
California	2015	Yes	85 percent for those earning up to $30,000
Colorado	1999, 2013	Yes	50 percent for tax year 2024
Connecticut	2011	Yes	40 percent
Delaware	2005	Yes	Refundable EITC – 4.5 percent; Non-refundable – 20 percent
District of Columbia	2000	Yes	55 percent
Hawaii	2017	No	40 percent
Illinois	2000	Yes	20 percent
Indiana	1999	Yes	10 percent
Iowa	1989	Yes	15 percent
Kansas	1998	Yes	17 percent
Louisiana	2007	Yes	5 percent
Maine	2000	Yes	25 percent for workers without dependent children, 50 percent for all other eligible filers
Maryland	1987	Yes	Refundable EITC – 100 perfect for workers without dependent children, 45 percent for all other eligible filers; Non-refundable – 50 percent
Massachusetts	1997	Yes	30 percent
Michigan	2006	Yes	30 percent
Minnesota	1991	Yes	Matches 4 percent of the first $8,750 of earned income
Missouri	2019	No	10-20 percent dependent on state revenue
Montana	2017	Yes	10 percent
Nebraska	2006	Yes	10 percent
New Jersey	2000	Yes	40 percent
New Mexico	2007	Yes	25 percent
New York	1994	Yes	30 percent
Ohio	2013	No	30 percent
Oklahoma	2002	Yes	5 percent
Oregon	1997	Yes	12 percent for filers with children under the age of three, 9 percent for all other eligible filers
Rhode Island	1986	Yes	16 percent
South Carolina	2017	No	125 percent
Utah	2022	No	20 percent
Vermont	1988	Yes	38 percent
Virginia	2004	No	20 percent
Washington	2008 (but not yet implemented)	Yes	Flat dollar amount dependent on household size $300 (no children) $600 (one child) $900 (two children) $1,200 (three or more children)
Wisconsin	1989	Yes	One child – 4 percent Two children – 11 percent Three children – 34 percent

States with CTCs

State	Program Name	Refundable?	Formula	Eligibility?
Arizona	Arizona Families Tax Rebate	No	One-time non-refundable tax rebate. For eligible taxpayers, the rebate is $250 per dependent under age 17 and $100 per dependent over age 17 as claimed on their 2021 returns.
California	Young Child Tax Credit	Yes	For individual filers with income under $172,615, and married filers with income under $345,235 the credit is $326 per dependent. For higher earning families, there are various reductions.	Only available for children 5 and younger and must qualify for CalEITC.
Colorado	Child Tax Credit	Yes	For single individuals with incomes of $25,000 or less, the credit will be 30% of the federal tax credit for each eligible child. For individuals with incomes of $25,001 to $50,000 the credit will be 15%, and for individuals with incomes of $50,001 to $75,000 will be 5%. For married couples filing a joint return with an income of $35,000 or less the child tax credit will be 30% of the federal credit, for couples with incomes of $35,001 to $60,000 it will be 15%, and for $60,001 to $85,000 it will be 5%.	Only available for children 5 and younger.
Idaho	Child Tax Credit	No	$205 per qualifying child	Same as federal eligibility
Maine	Dependent Exemption Tax Credit	Yes	$300 per qualifying child	Only available for children 16 and younger.
Maryland	Child Tax Credit	Yes	$500 per qualifying child with a disability. Eligible taxpayers who claim the credit must also have a federal adjusted gross income of $6,000 or less.	Only available for children 16 and younger.
Minnesota	Child Tax Credit	Yes	$1,750 per qualifying child. The credit phases out for individual income over $29,500 and $35,000 for taxpayers filing jointly.
New Jersey	Child Tax Credit	Yes	$500 per qualifying children. Eligible taxpayers must have an income no greater than $30,000. The credit is phased out by $100 for different income brackets.	Only available for children 5 and younger.
New Mexico	Child Income Tax Credit	Yes	$75 to $175 per qualifying child, depending on income.	Same as federal eligibility
New York	Empire State Child Credit	Yes	For tax filers that claimed the federal child tax credit, the amount of the Empire State child credit is the greater of: 33% of the portion of the federal child tax credit and federal additional child tax credit attributable to qualifying children, or $100 multiplied by the number of qualifying children. Tax filers with qualifying children and incomes under $110,000 for married couples and $75,000 for singles, who did not claim the federal child tax credit but meet all of the other eligibility requirements shown above, receive a credit of $100 multiplied by the number of qualifying children.	Same as federal eligibility, but child must be under the age of 17.
North Carolina	Credit for Children	No	$100 per child under age 17 on the last day of the tax year	If federal adjusted gross income is below $100,000 for married filing jointly, $80,000 for head of household, $60,000 for single, $50,000 for married filing separately
Oklahoma	Child Tax Credit	No	5 percent of federal credit	Taxpayers with an income above $100,000 are ineligible
Oregon	Child Tax Credit	Yes	$1,000 per qualifying child	Only available for children under the age of 5. Families earning more than $30,000 are ineligible.
Utah	Child Tax Credit	No	$1,000 per qualifying child. Decreases by $10 for every $1 in income that exceeds a certain income threshold depending on filing status.	Only available for children the ages of 1 and 4 years old.
Vermont	Child Tax Credit	Yes	$1,000 per qualifying child	Taxpayers must have income below $125,000. Only available for children under the age of 5.

States with CDCTCs

State	Refundable?	Formula
Arkansas	Only for children under 6 in an approved child care facility.	20 percent of federal CDCTC
California	No	50 percent of federal CDCTC for incomes of $40,000 or less; 43 percent of federal CDCTC for incomes of $40,001 – $70,000; 34 percent of federal CDCTC for incomes of $70,001 – $100,000
Colorado	Yes; Tax filers with federal adjusted gross incomes under $25,000 that are not eligible for the child and dependent care credit under federal law will be able to claim a refundable credit in tax years 2014 through 2016, equal to 25 % of the tax filer’s child care expenses up to $500 for a single dependent and $1000 for two or more dependents	50 percent of federal if income is $25,000 or less; 30 percent of federal if income is $25,001 – $35,000; 10 percent of federal if income is $35,001 – $60,000.
Delaware	No	50 percent of federal CDCTC
District of Columbia	No	32 percent of federal CDCTC
Georgia	No	30 percent of federal CDCTC
Hawaii	Yes	25 percent of eligible expenses if earning $22,000 or less. This percentage is reduced by 1 percent for each additional $2,000 in income up to $40,000. Filers with income exceeding $40,000 may claim 15 percent of eligible expenses.
Iowa	Yes	Taxpayers with a net income of less than $90,000 are eligible to take one of these two credits: the CDCTC OR the Early Childhood Development Tax Credit. Families cannot claim the Iowa CDCTC if they are ineligible for the federal credit. 75 percent of provided federal CDCTC if income is less than $10,000; 65 percent if income is $10,000 – $19,999; 55 percent if income is $20,000 – $24,999; 50 percent if income is $25,000 – $34,999; 40 percent if income is $35,000 – $39,999; 30 percent if income is $40,000 – $89,999.
Kansas	No	Tax year 2018: 12.5% of the federal credit; tax year 2019: 18.75% of the federal credit; tax year 2020 and beyond: 25% of the federal credit.
Kentucky	No	20 percent of federal CDCTC.
Louisiana	Yes (if earning $25,000 or less)	50 percent of federal CDCTC if income is $25,000 or less; 30 percent if income is $25,001 – $35,000; 10 percent if income is $35,001 – $60,000; If income exceeds $60,000, the credit is no more than $25.
Maine	Yes, up to $500	25 percent of federal CDCTC; 50 percent of federal CDCTC if expenses are from a care center with a state-issued “Quality Certificate.”
Maryland	No	32 percent of federal CDCTC if income is $30,000 or less. The percentage of the federal CDCTC incrementally decreases until income reaches $103,650* ($161,100* for individuals who are married filing joint income tax returns). There is no credit if income exceeds $103,650.
Massachusetts	Yes	$180 to $310 per dependent for fiscal year 2023, then increased to $440 per dependent for 2024 and beyond.
Minnesota	Yes	100 percent of federal CDCTC up to $1,400 if income is $25,350 or less. If income exceeds $25,350 the credit is phased out. Filers with income above $39,000 are ineligible. (These amounts are adjusted for inflation each year.) The credit is capped by the amount the tax filer would have received under federal law prior to 2003.
Nebraska	Yes, if income is $29,000 or less	100 percent of federal CDCTC for incomes of $22,000 or less. The credit is reduced by 10 percent for each additional $1,000 up to $29,000. Incomes exceeding $29,000 can claim 25 percent of federal CDCTC (not refundable).
New Jersey	Yes	50 percent of the federal credit for those making up to $20,000 annually; 10 percent for for families with income of $150,000 or less.
New Mexico	Yes	40 percent of qualifying expenses. For filers with federal tax liability, this percentage is reduced by the amount filers’ federal CDCTC offsets federal tax liability.* Filers with income above $31,160 are ineligible.
New York	Yes	110 percent of federal CDCTC if NY AGI is $25,000 or less (including negative income); Between 109 and 100 percent if NY AGI is $25,001-$39,999; phasing down to $64,999; 20 percent if NY AGI is $65,000 or more.
Ohio	No	100 percent of federal CDCTC for incomes less than $20,000; 25 percent for incomes above $20,000 but less than $40,000. Filers with income of $40,000 or more are ineligible.
Oklahoma	No	Choice between: 20 percent of the federal CDCTC or 5 percent of the federal child tax credit. Except that if OK AGI is less than federal AGI, the state credit is prorated based on the ratio of OK AGI to federal AGI. Filers with adjusted gross income above $100,000 are ineligible.
Oregon	No. (But the Orgeon credit is not limited by the federal credit and any unused credit may be carried forward for up to five years.)	30 percent of expenses allowed for the federal CDCTC if federal taxable income is $5,000 or less; 15 percent if $5,001 – $10,000; 8 percent if $10,001 – $15,000; 6 percent if $15,001 – $25,000; 5 percent if $25,001 – $35,000; 4 percent if $35,001 – $45,000; Incomes above $45,000 are ineligible.
Pennsylvania	Yes	The Pennsylvania Dependent and Child Care Enhancement Tax Credit was established as part of the 2022-2023 state budget. The provision creates a refundable personal income tax credit calculated at 30% of the federal CDCTC for those who qualified for the federal program
Rhode Island	No	25 percent of federal CDCTC.
South Carolina	No	7 percent of the federal CDCTC. The maximum credit allowed is $210 for one child or $420 for two or more children.
Vermont	Yes, for filers with income below $30,000 ($40,000 if married filing jointly or civil partners).	Non-refundable: 24 percent of federal CDCTC; Refundable: 50 percent of federal CDCTC if income is below $30,000 ($40,000 if married filing jointly or civil partners).
Wisconsin	No	Beginning in 2022, Wisconsin residents who claim the CDCTC may claim a tax credit against their Wisconsin tax liability. The provision creates a refundable personal income tax credit calculated at 50% of the federal CDCTC for those who qualified for the federal program.