Twenty-nine states and the District of Columbia offer a percentage match to the federal earned income tax credit program.
The following table shows states with matching Earned Income Tax Credit (EITC) programs and their matching percentages.
|State||Percentage of Federal Credit||Refundable Tax Credit?|
|California||85% of the federal credit up to half of the federal phase-in range||Yes|
|District of Columbia||40%||Yes|
|Maryland||26%; will increase to 27% in 2017||Yes|
|Minnesota||25-45% of federal credit based on income||Yes|
|Ohio||10%; Limited to 50% of taxes due if taxable income exceeds $20,000||No|
|Oregon||8%; 11% for families with children under age 3||Yes|
|Wisconsin||4% (1 child); 11% (2 children); 34% (3 children)||Yes|
The tax system isn't set up to help low-income people as much if they don't have children. There's a push in Congress and the states to change that.
The earned income tax credit is a rare antipoverty program that has enjoyed a long history of bipartisan support among state and federal policymakers.