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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 | 45 percent | Yes |
| Colorado | 10 percent | Yes |
| Connecticut | 23 percent | Yes |
| Delaware | 20 percent | No |
| District of Columbia | 40 percent | Yes |
| Hawaii | 40 percent | Yes |
| Illinois | 18 percent | Yes |
| Indiana | 9 percent | Yes |
| Iowa | 15 percent | Yes |
| Kansas | 17 percent | Yes |
| Louisiana | 3.5 percent | Yes |
| Maine | 5 percent | Yes |
| Maryland | 50 percent | Yes |
| Massachusetts | 30 percent | Yes |
| Michigan | 6 percent | Yes |
| Minnesota | Ranges from 25 to 45 percent of federal | Yes |
| Montana | 3 percent | Yes |
| Nebraska | 10 percent | Yes |
| New Jersey | 39 percent | Yes |
| New Mexico | 10 percent | Yes |
| New York | 30 percent | Yes |
| New York City | 5 percent | Yes |
| Ohio | 30 percent | No |
| Oklahoma | 5 percent | Yes |
| Oregon |
9 percent (12 percent if qualifying child under age 3) |
Yes |
| Rhode Island | 15 percent | Yes |
| South Carolina | 41.67 percent | No |
| Vermont | 36 percent | Yes |
| Virginia | 20 percent | No |
| Wisconsin |
One child — 4 percent |
Yes |