Earned Income Tax Credit Laws

The Earned Income Tax Credit (EITC) is a tax benefit for working people with low to moderate income. The credit incentivizes work and reduces poverty for individuals and families.  Generally, as a percentage of the Federal EITC, these state credits apply to an individual’s tax liability with any excess potentially being awarded as a cash refund. The EITC has been shown to improve health, with the biggest health improvements occurring among single mothers and children. The EITC exists at the federal level, and 30 jurisdictions have a state EITC. This dataset focuses on state EITCs.

This map presents state-level statutes and regulations that regulate the EITCs in all 50 U.S. states and Washington, D.C. as of August 1, 2020. The map identifies whether a state has an EITC at all, what qualifications are required to receive the state credit, whether that credit is partially or fully refundable, and what percentage of the federal EITC the state credit is, if the credit is calculated as a percent of the federal credit.

This publication was created as part of the Promoting Health and Cost Control in States (PHACCS) Initiative in collaboration with Trust for America’s Health and supported by the Robert Wood Johnson Foundation. Click here for more information on PHACCS.

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