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States and local governments with Earned Income Tax Credit
| State or local government | Percentage of federal credit | Is credit refundable? |
|---|---|---|
| California | 46.5 percent | Yes |
| Colorado | 50 percent | Yes |
| Connecticut | 40 percent | Yes |
| Delaware | 20 percent | No |
| District of Columbia | 70 percent | Yes |
| Hawaii | 40 percent | Yes |
| Illinois | 20 percent | Yes |
| Indiana | 10 percent | Yes |
| Iowa | 15 percent | Yes |
| Kansas | 17 percent | Yes |
| Louisiana | 5 percent | Yes |
| Maine | 25 percent
(50 percent if no qualifying children) |
Yes |
| Maryland | 50 percent | Yes |
| Massachusetts | 40 percent | Yes |
| Michigan | 30 percent | Yes |
| Minnesota | 4 %of earned income
(up to maximum credit of $369) |
Yes |
| Montana | 10 percent | Yes |
| Nebraska | 10 percent | Yes |
| New Jersey | 40 percent | Yes |
| New Mexico | 25 percent | Yes |
| New York | 30 percent | Yes |
| New York City | Ranges from 10 to 30 percent of federal | Yes |
| Ohio | 30 percent | No |
| Oklahoma | 5 percent | Yes |
| Oregon | 9 percent
(12 percent if qualifying child under age 3) |
Yes |
| Rhode Island | 16 percent | Yes |
| South Carolina | 125 percent | No |
| Vermont | 38 percent | Yes |
| Virginia | 15 percent | Yes |
| Wisconsin | One child — 4 percent
Two children — 11 percent Three children — 34 percent |
Yes |