Earned Income Tax Credit Laws

The Earned Income Tax Credit (EITC) is a tax benefit for working people with low to moderate income regulated at the state and federal-level. The credit incentivizes work and reduces poverty for individuals and families by establishing credits that apply to an individual’s tax liability, with any excess potentially awarded as a cash refund. Studies of EITC laws have shown health improvements associated with the credits, most significantly among single mothers and children.

This map presents state-level statutes and regulations that regulate EITCs in all 50 U.S. states and the District of Columbia, as of August 1, 2020. The map identifies whether a state has an EITC at all, the criteria for qualification for a state credit, whether that credit is partially or fully refundable, whether the state credit is calculated as a percentage of the federal EITC, and if so, what the percentage is.

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. Visit Trust for America’s Health to learn more about the PHACCS project, and explore additional PHACCS project datasets here.

Quick Facts

Policy Questions