Many states have Earned Income Tax Credit provisions in their income tax laws. Uniformly these are expressed as a percentage of the federal EITC, but sometimes with differing eligibility restrictions. Here is a table showing the state EIC provisions in TAXSIM as of August 2019, which should be current through the calendar 2018 tax year.
Minnesota has a "Working Family Credit" similar to the EITC but with a different structure. It didn't fit in the table below, but is documented here.
Please write to me if you see any incorrect entries.
Daniel Feenberg
feenberg at nber dot org
ID | state | % of fed EITC |           years           | refundability | notes |
---|---|---|---|---|---|
5 | CA | 2015+ | refund | The slope is a fraction of maximum earned income credit over one-half of the ceiling   California does not allow the credit for self-employment income 2015-2016.  2017+ expanded EIC   | |
6 | CO | 8.5 | 1999 | refund |   " |
  " |   " | 10 | 2000-01, 2015-16 | refund |   " |
  " |   " | 23 | 2017-18 | refund |   " |
7 |   CT | 30 | 2011 and 2012 | refund |   " |
  " |   " | 25 | 2013 | refund |   " |
  " |   " | 27.5 | 2014-2016 | refund |   " |
8 | DE | 20 | 2006 + | non-refund |   " |
9 | DC | 10 | 2000 | refund | DC has Low Income Credit and takes max(eitc,lowincomecredit) |
  " |   " | 25 | 2001 -  2004 | refund |   " |
  " |   " | 35 | 2005-2007 | refund |   " |
  " |   " | 40 | 2008-2014 | refund |   " |
  " |   " | 40 | 2015+ | refund | 40% only for taxpayers with children+ special rules for childless |
12 | HI | 20 | 2018-22 | non-refund |   " |
14 | IL | min(5%,statax-pcred)>0 | 2000 -  2002 | non-refund |   " |
  " |   " | 5 | 2003-2011 | refund |   " |
  " |   " | 7.5 | 2012 | refund |   " |
  " |   " | 10 | 2013-16 | refund |   " |
  " |   " | 14 | 2017 | refund |   " |
  " |   " | 18 | 2018 | refund |   " |
15 | IN | 3.4%*(12000-total income) | 1999 -  2002 | refund | only if dependents>0 |
  " |   " | 6 | 2003-2008 | refund |   " |
  " |   " | 9 | 2009+ | refund | IN does not have federal special treatment for 3+ kids families |
16 | IA | 5 | 1990 | non-refund |   " |
  " |   " | 6 | 1991 | non-refund |   " |
  " |   " | 6.5 | 1992-2006 | non-refund |   " |
  " |   " | 7 | 2007-2012 | refund | 2009 worksheet if additional calculation required 2010 Taxpayers may be eligible for Federal EITC, but not eligible for IA |
  " |   " | 14 | 2013 | refund |   " |
  " |   " | 15 | 2014+ | refund |   " |
17 | KS | 10 | 1998 -  2001 | refund |   " |
  " |   " | 15 | 2002-2006 | refund |   " |
  " |   " | 17 | 2007-2009 | refund |   " |
  " |   " | 18 | 2010-2012 | refund |   " |
  " |   " | 17 | 2013+ | refund |   " |
19 | LA | 3.5 | 2008+ | refund |   " |
20 | ME | 5 | 2000 -  2002 | non-refund |   " |
  " |   " | 4.92 | 2003 -  2005 | non-refund |   " |
  " |   " | 5 | 2006-2008 | non-refund |   " |
  " |   " | 4 | 2009-2010 | non-refund |   " |
  " |   " | 5 | 2011-2015 | non-refund |   " |
  " |   " | 5 | 2016+ | refund |   " |
21 | MD | 50 | 1987 + | non-refund |   " |
  " |   " | 1998+ | refund | MD resident who qualifies for the state earncr, may also qualifies for the refundable EITC. |
|
  " |   " | 10 | 1998-1999 | refund | |
  " |   " | 15 | 2000 | refund | |
  " |   " | 16 | 2001-02 | refund | |
  " |   " | 18 | 2003 | refund | |
  " |   " | 20 | 2004-07 | refund | |
  " |   " | 25 | 20084-14 | refund | |
  " |   " | 25.5 | 2015 | refund | |
  " |   " | 26 | 2016 | refund | |
  " |   " | 27 | 2017 | refund | |
  " |   " | 28 | 2018 | refund | |
22 | MA | 10 | 1997 -  2000 | refund |   " |
  " |   " | 15 | 2001-15 | refund |   " |
  " |   " | 23 | 2016-23 | refund |   " |
23 | MI | 10 | 2008 | refund |   " |
  " |   " | 20 | 2009-2010 | refund |   " |
  " |   " | 6 | 2011+ | refund |   " |
28 | NE | 8 | 2006 | refund |   " |
  " |   " | 10 | 2007 + | refund |   " |
31 | NJ | 10 | 2000 | refund | only if agi=<20,000 and dependents>0 |
  " |   " | 15 | 2001 | refund | only if agi=<20,000 and dependents>0 |
  " |   " | 17.5 | 2002 | refund | only if agi=<20,000 and dependents>0 |
  " |   " | 20 | 2003-2006 | refund | only if agi=<20,000 and dependents>0 |
  " |   " | 20 | 2007 | refund |   " |
  " |   " | 22.5 | 2008 | refund |   " |
  " |   " | 25 | 2009 | refund |   " |
  " |   " | 20 | 2010-14 | refund |   " |
  " |   " | 30 | 2015 | refund |   " |
  " |   " | 35 | 2016-17 | refund |   " |
  " |   " | 37 | 2018+ | refund |   " |
32 | NM | 8 | 2007 | non-refund |   " |
  " |   " | 10 | 2008+ | non-refund |   " |
33 | NY | 7.5 | 1994 | refund |   " |
  " |   " | 10 | 1995 | refund |   " |
  " |   " | 20 | 1996 -  1999 | refundable | 1996 + % of fed eitc less
min(household credit,tax before credits) |
  " |   " | 22.5 | 2000 | refundable |   " |
  " |   " | 25 | 2001 | refundable |   " |
  " |   " | 27.5 | 2002 | refundable |   " |
  " |   " | 30 | 2003 + | refundable |   " |
34 | NC | 3.5 | 2008 | refund |   " |
  " |   " | 5 | 2009-2012 | refund |   " |
  " |   " | 4.5 | 2013 | refund | new in 2014 -- no longer NC State Earned Income Tax Credit |
36 | OH | 5 | 2013 | non-refund |   " |
  " |   " | 10 | 2014+ | non-refund | it is important to subtract eitc from state tax after join credit calculations |
37 | OK | 5 | 2002-15 | refund |   " |
" | " | " | 2016+ | non-refund |   " |
38 | OR | 5 | 1997 -2005 | non-ref |   |
  " |   " | 5 | 2006-2007 | refund |   |
  " |   " | 6 | 2008-2013 | refund |   " |
  " |   " | 8 | 2014+ | refund |   " |
40 | RI | 25.5 | 2001 | non-refundable |   " |
  " |   " | 25 | 2002 | non-refundable |   " |
  " |   " | 25 | 2003-2014 | non-refundable part |   " |
  " |   " | 5 | 2003 and 2004 | refundable part |   " |
  " |   " | 10 | 2005 | refundable part |   " |
  " |   " | 15 | 2006-2014 | refundable part |   " |
  " |   " | 10 | 2015 | refund |   " |
  " |   " | 12.5 | 2016 | refund |   " |
  " |   " | 15 | 2017+ | refund |   " |
41 | SC | 20.83 | 2018+ | non-refundable |   " |
46 | VT | 23 | 1988 | refund |   " |
  " |   " | 28 | 1989 -  1993 | refund |   " |
  " |   " | 25 | 1994-1999 | refund |   " |
  " |   " | 32 | 2000-17 | refund |   " |
  " |   " | 26 | 2018+ | refund |   " |
47 | VA | 20 | 2006+ | refund | Taxpayer takes min of the eitc and a credit for low income individuals |
50 | WI | 30 | 1984 and 1985 | non-refund |   " |
  " |   " | 5 | 1989-1993 | refund | dependents = 1 |
  " |   " | 25 |   " | refund | dependents = 2 |
  " |   " | 75 |   " | refund | dependents=>3 |
  " |   " | 12 | 1994 | refund | dependents = 1 |
  " |   " | 63 |   " | refund | dependents = 2 |
  " |   " | 18.8 |   " | refund | dependents=>3 |
  " |   " | 4 | 1995 | refund | dependents = 1 |
  " |   " | 16 |   " | refund | dependents = 2 |
  " |   " | 50 |   " | refund | dependents=>3 |
  " |   " | 4 | 1996-2010 | refund | dependents = 1 |
  " |   " | 14 |   " | refund | dependents = 2 |
  " |   " | 43 |   " | refund | dependents=>3 |
  " |   " | 4 | 2011+ | refund | dependents = 1 |
  " |   " | 11 |   " | refund | dependents = 2 |
  " |   " | 34 |   " | refund | dependents=>3 |