Please report any changes or broken links on this page to eitc.program@irs.gov 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 20 percent No 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 Two children — 11 percent Three children — 34 percent Yes
