The Earned Income Tax Credit (EITC) is a tax benefit for working people with low to moderate income regulated at the state and federal-level. The credit incentivizes work and reduces poverty for individuals and families by establishing credits that apply to an individual’s tax liability, with any excess potentially awarded as a cash refund. Studies of EITC laws have shown health improvements associated with the credits, most significantly among single mothers and children.
This map presents state-level statutes and regulations that regulate EITCs in all 50 U.S. states and the District of Columbia, as of August 1, 2020. The map identifies whether a state has an EITC at all, the criteria for qualification for a state credit, whether that credit is partially or fully refundable, whether the state credit is calculated as a percentage of the federal EITC, and if so, what the percentage is.
These data were created with Trust for America’s Health as part of its RWJF-funded Promoting Health and Cost Control in States initiative. The Earned Income Tax Credit dataset is the fourth in a series of datasets on laws and policies that can support cost-savings for states and promote health and well-being.