State and Local Government EITC Programs

Twenty-four states, the District of Columbia, New York City, and Montgomery County, Maryland created independent EITC programs based on the federal program. Most use federal eligibility rules and their credit parallels major elements of the federal structure. In most states and localities, the credit is refundable (as is the federal EITC) although in a few, the EITC is used only to offset taxes owed. The city of San Francisco has a WFC, Working Families Credit. Part of the program is to actively promote the Federal EITC program.

 

Refundable Credits: Non-Refundable Credits
Connecticut
District of Columbia
Illinois
Indiana
Iowa
Kansas
Louisiana
Maryland
Massachusetts
Michigan
Minnesota
Nebraska
New Jersey
New Mexico
New York
New York City
North Carolina
Oklahoma
Oregon
Rhode Island
Vermont
Washington*
Wisconsin
Delaware
Maine
Montgomery County, Maryland
Virginia

 

*The State of Washington has not implemented this program. For news about the credit check the State's website.

 Find more about States and Local Governments with EITC on the IRS Website.

 

Find further details on state EITCs and how they can help working families escape poverty and how enacting an EITC is relatively affordable for states or localities in reports from the Center on Budget and Policy Priorities. You leave this IRS-sponsored site to view the reports on the Center On Budget and Policy Priorities' web site. Listed here are some of the reports issued by the CBPP organization:

 

 

Page Last Reviewed or Updated: 12-Jun-2014