EARNED INCOME TAX CREDIT (EITC)

Rate (Non-Refundable): 30% of the federal credit.

Eligibility Requirements: All Ohio taxpayers who qualify for the federal credit are automatically eligible.

Latest Legislative Action:

• In February 2023, H.B.39 was proposed to make the state EITC partially refundable. The bill has been referred to the Ways and Means Committee.
• On April 8, 2019, Ohio Governor Mike DeWine (R) signed legislation to increase the state’s EITC from 10 to 30 percent of the federal credit and remove the income cap as part of the state’s 2019 transportation budget.
• In 2017, the legislature is considering a bill that would make the state’s EITC refundable.

• Ohio doubled its state EITC to 10% of the federal credit in 2014, after initially introducing it at 5% in 2013.

CHILD TAX CREDIT (CTC)

Ohio does not currently offer a state-level CTC.

CHILD AND DEPENDENT CARE TAX CREDIT (CDCTC)

Rates (Non-Refundable):²

• For families with an adjusted gross income below $20,000: 100% of federal credit
• For families with an adjusted gross income of $20,000-$40,000: 25% of federal credit
• Maximum amount of claimable expenses is $3,000 for one qualifying dependent and $6,000 for two or more.

Eligibility: All Ohio taxpayers who qualify for the federal credit are automatically eligible.