STATE EARNED INCOME TAX CREDIT
WHAT IS AN EARNED INCOME TAX CREDIT AND WHY IS IT IMPORTANT?
The Federal EITC Is a Refundable Tax Credit for Low-Income Workers
Households with at least one working adult between the ages of 25 to 64 can receive the federal EITC either as a reduction in taxes owed or as a refund if the household has no federal tax liability (or if the credit value exceeds taxes owed).1 The amount of the federal EITC increases as a percentage of earned income until a plateau income range is reached, after which the credit amount decreases slowly as income continues to rise, until the credit phases out completely.2 The federal credit amount varies by family size, marital status, and income level.
The State EITC Is an Additional Credit Often Based on a Percentage of the Federal EITC
For states with an EITC, the state credit is typically calculated as a percentage of the federal EITC, though a few states have unique credit structures.3 The value and administration of the state EITC is determined by each state, including whether the credit is refundable or nonrefundable. States most often finance their state EITCs through general revenue, and a few use TANF funds.4
The EITC Helps Millions of Workers Each Year, but Working Parents Benefit the Most
In 2023, 23 million workers and families received about $57 billion in federal EITC benefits.5 Most recipients of the federal and state EITCs are parents with children. Because many families with low incomes are headed by working single mothers and women of color, the EITC is expected to improve outcomes for these families more than for other families.6
A small credit is available to working individuals without dependents and to noncustodial parents, but it is harder to qualify for the EITC as an adult without custodial children because income limits are set much lower. As a result, 97% of EITC benefits go to families with children in the home, including many single-parent families.7
The EITC Lifts Millions of Families Out of Poverty
The federal EITC lifts up to 6 million people out of poverty in a given year, including 3 million children.8,2 The average federal EITC amount received per tax filer was $2,541 in 2023.9 The average state EITC receipt is not reported in a central national source, as a result of differences in administration across states, but a 2021 study found that the average state amount was $265.10 That amount represents over 90% of a 40-hour week’s salary at the federal minimum wage of $7.25 per hour. In tax year 2025, the maximum value of a state EITC equal to 10% of the federal EITC would be worth $423 for a family with one child, $715 for a family with two children, and $805 for a family with three or more children.
Research finds that administrative costs of the federal EITC are relatively low compared to programs such as the Supplemental Nutrition Assistance Program and Temporary Assistance for Needy Families. Given that most state credits are a percentage of the federal credit, administrative costs for states are also comparatively low which makes EITCs one of the most cost-effective anti-poverty policies in the US.11 However, these policies, along with state child tax credits, can work together to lift families with children out of poverty.
Search the Prenatal-to-3 Policy Clearinghouse for an ongoing inventory of rigorous evidence reviews, including more information on the state earned income tax credit.
WHAT IMPACT DOES A STATE EITC HAVE AND FOR WHOM?
A refundable state EITC of at least 10% of the federal EITC promotes healthier and more equitable birth outcomes, increases parents’ workforce participation, and improves household economic security, with the greatest effects for single mothers and their children. The 10% threshold is based on comprehensive reviews of available rigorous causal studies. Additional research is needed to understand the impact of more generous credits.
The State EITC Reduces Racial Disparities in Birth Outcomes, but State Policy Choices Could Increase Access and Further Improve Equity
Rigorous research shows that the state EITC can reduce racial disparities in birth outcomes12 and poverty rates.13 In one study, Black mothers in states with an EITC saw greater reductions in the likelihood of low birthweight for their infants (compared to states without an EITC) than did White mothers. Given pre-existing disparities in healthy births between Black mothers and mothers of other races, this result demonstrates the potential for the EITC to promote better health outcomes among Black infants.12
However, uptake of the EITC among those who are eligible is not equal across racial and ethnic groups, and differences in access may prevent the credit from promoting equity in family outcomes. For example, research demonstrates that Hispanic families have lower EITC uptake rates than families of other races and ethnicities.14 Some scholars suggest that Hispanic families may face language or administrative barriers or may fear immigration enforcement, and these factors may deter uptake even when families are fully eligible.15
As a step toward reducing these barriers, 11 states (California, Colorado, the District of Columbia, Illinois, Maine, Maryland, Minnesota, New Mexico, Oregon, Vermont, and Washington) currently extend EITC eligibility to filers with an Individual Taxpayer Identification Number (ITIN), which means that workers who are undocumented or otherwise ineligible for a Social Security number (SSN) may still claim EITC benefits.
Additionally, eight states (California, Colorado, Illinois, Maine, Maryland, Minnesota, New Jersey, and New Mexico) currently provide EITC benefits to younger (ages 18 to 24) filers.
State decisions such as offering the credit to immigrants of various legal statuses or workers of younger age ranges, conducting greater tax preparation outreach, and ensuring greater access for noncustodial parents may increase equitable access to the EITC and improve outcomes for more children and families.16
For more information on what we know and what we still need to learn about the state earned income tax credit, see the evidence review on the state earned income tax credit.
WHAT PROGRESS HAVE STATES MADE IN THE LAST YEAR TO ADOPT AND FULLY IMPLEMENT A REFUNDABLE STATE EITC OF AT LEAST 10%?
As of tax year 2025, 23 states fully implement a refundable state EITC worth at least 10% of the federal credit. This past legislative session, 11 of the 28 states that have not fully implemented this policy introduced legislation to establish a new credit or expand an existing credit to meet this threshold. However, no states enacted or newly implemented a refundable EITC worth at least 10% of the federal credit in the last year.
More than Half of States Introduced Legislation This Session to Create or Expand a State EITC
In the past year, 27 states introduced legislation to establish or expand a state EITC. States considered legislation to establish new credits, expand the generosity of existing credits, or to expand eligibility for credits, but only four states – Connecticut, Montana, Vermont, and Virginia – successfully enacted policy changes.
6 States Considered Establishing a New EITC
Six states without an existing state EITC (Arizona, Florida, Georgia, Mississippi, North Carolina, and Pennsylvania) introduced legislation this session to establish or reestablish a state EITC. However, as of September 2025, none of these bills had passed.
Apart from Arizona, each state introduced at least one bill that would meet the threshold of being refundable and worth at least 10% of the federal credit. Legislators in Florida, Georgia, and Mississippi introduced bills to create refundable EITCs worth 20% of the federal EITC. Notably, Florida does not have an income tax, which is the typical mechanism used to fund and administer state EITCs. Therefore, Florida would have offered its state EITC as a rebate on other state taxes.
North Carolina, which previously implemented a refundable state EITC worth 5% of the federal credit before eliminating it in tax year 2014, introduced several proposals to reinstate its credit. Proposals would have increased the value of the credit to 5%, 10%, or 20% of the federal EITC. In Pennsylvania, legislators considered a bill to establish a refundable credit worth 30% of the federal EITC. Pennsylvanians would have been able to choose between the new credit or the state’s existing tax forgiveness program. Despite passing the House, the Pennsylvania bill has not yet moved in the Senate as of September 2025.
Arizona’s proposal would have created a refundable state EITC that is not calculated based on the federal EITC. Instead, families would have been eligible for a credit worth $350 per family. For a family with one child, this credit would have been equivalent to 8% of the federal EITC.
4 States Enacted Generosity Increases This Year, 13 Other States Considered Increases
Virginia legislators enacted a budget this year that included an increase to the refundable portion of the state EITC. Prior to this session, families in Virginia could claim either a nonrefundable EITC worth 20% of the federal credit or a refundable EITC worth 15% of the federal credit. The enacted budget increases the generosity of the refundable credit to 20%, making it fully refundable beginning in tax year 2025.
Connecticut legislators also increased the value of the state EITC in the budget process. Beginning in tax year 2025, families with children that receive the EITC will receive an additional $250 toward the credit, which brings the full value of the credit to 40% of the federal EITC plus $250. Connecticut is the only state to calculate a credit in this manner.
Montana legislators also increased the generosity of the state EITC from 10% to 20% of the federal credit this year. The change, which will go into effect in tax year 2026, was part of a larger tax bill that also adjusted the state income tax rates and thresholds. Vermont also enacted a future increase in generosity. Beginning in tax year 2026, the generosity of Vermont’s EITC will increase to 100% of the federal EITC from 38% of the federal EITC, but only for childless adults.
The District of Columbia implemented a previously enacted increase in the generosity of its EITC from 70% to 85% of the federal credit this year. The 2022 District budget included a provision to incrementally increase the EITC from 40% to 100% of the federal credit. The generosity of the credit is schedule to increase again in tax year 2026 to reach the full value of 100% of the federal EITC.
An additional 12 states (California, Delaware, Hawaii, Louisiana, Massachusetts, Nebraska, New Mexico, New York, Oklahoma, Oregon, Rhode Island, and Washington) introduced legislation to increase the generosity of their existing state EITCs. Nine of these states already provide refundable credits worth at least 10% of the federal EITC, but Delaware, Louisiana, and Oklahoma’s proposals would have put them over that threshold.
3 States with Nonrefundable Credits Considered Making Credits Refundable
Among the four states with existing nonrefundable EITCs, three states (Missouri, South Carolina, and Utah) introduced bills to make their credits fully or partially refundable. Missouri and Utah’s bills would have made their credits, both of which are equal to 20% of the federal credit, fully refundable.
South Carolina’s proposal, however, would have made their credit partially refundable. If the value of the state EITC (125% of the federal credit) exceeded the amount of taxes a family owed (tax liability), the family would receive a partial refund worth 25% of the difference between their credit value and their tax liability. Currently, families receive no refund regardless of how much the credit exceeds their tax liability.
8 States Considered Expanding Eligibility for Their State EITC
This session, eight states (Maryland, Massachusetts, New Jersey, New York, Oregon, Virginia, Washington, and Wisconsin) introduced legislation to expand eligibility for their state EITC to one or more additional populations. Massachusetts, New York, Oregon, and Washington introduced legislation to make younger workers ages 18 to 24 eligible. Legislators in Massachusetts and Virginia sought to expand eligibility to filers with an ITIN. New Jersey and Wisconsin legislators introduced bills to make survivors of domestic abuse who are married but filing separately eligible for the credit. Finally, Maryland legislators attempted to expand eligibility to additional families with higher incomes and without qualifying dependents. The proposal would have expanded the incomes for which families without children could claim the state credit beyond the income limits for the federal credit. None of these bills passed this session.
In addition to considering legislation to make younger workers eligible, Oregon also introduced legislation to extend the expansion of the state EITC to filers with an ITIN. Oregon temporarily expanded eligibility to these filers and increased the generosity of the credit to 12% of the federal EITC for families with children under age 3, from tax years 2020 through 2025. Because the legislation was not enacted, the generosity of the credit will revert to 11% of the federal EITC and filers with an ITIN will lose eligibility in tax year 2026.
For more information on the state policy levers to help maximize the effectiveness of a state EITC see our State Policy Lever Checklists.
8 States Introduced Bills to Reduce or Eliminate their State EITC
Alternatively, eight states (Connecticut, Iowa, Louisiana, Minnesota, Missouri, Oregon, South Carolina, and Vermont) considered regressive action on their state EITCs this year. Connecticut, Iowa, Louisiana, and Missouri introduced bills to eliminate their state EITCs over the next few years. Proposals in Minnesota would have made the state EITC nonrefundable or removed inflationary adjustments to the value of the credit. Legislators in South Carolina proposed capping the state EITC at $200. Finally, Oregon and Vermont introduced bills to make tax filers with an ITIN ineligible for the credit. None of these bills passed this session.
For more information on each state’s progress on state EITCs, find our individual state summaries under Additional Resources below (and here).
HOW DOES THE STATE EITC VARY ACROSS STATES?
EITC Value, Refundability, and Eligibility Varies Across States
Currently, the value of refundable state EITCs for families with children range from 4.5% of the federal credit in Delaware to 85% in the District of Columbia. Of the 28 states that have a refundable state EITC, five states (Delaware, Louisiana, Minnesota, Oklahoma, and Wisconsin) have credits that, for at least some families with children, are below the threshold of 10% of the federal credit, which research shows is the minimum percentage that is necessary to impact family wellbeing.
Four states (California, Connecticut, Minnesota, and Washington) have refundable EITCs that are not based entirely on a percentage of the federal credit. To compare the value of these states’ credits to other states, we calculated the value of the state credit as a percent of the federal credit for a taxpayer with one dependent whose income is $12,730. This income level aligns with the lowest income necessary to receive the maximum federal credit.
California’s refundable credit varies depending on income. The CalEITC has different income thresholds (for both the phase-in and phase-out) than the federal EITC, which makes California’s credit more generous for families with incomes too low to receive the maximum value of the federal EITC and less generous for some families that receive the maximum value of the federal EITC. In California, the very lowest income households receive 85% of the federal EITC for their income level, but the maximum state credit is 14% of the federal credit. Connecticut’s credit is calculated as a percentage of the federal EITC, plus an additional $250 provided to families with children.
Minnesota’s refundable EITC is based on a percentage of income and does not vary by number of dependents. Tax filers with one dependent receive approximately 9% of the federal credit, based on our comparison. Because Washington does not have a state income tax, the refundable EITC, called the Working Families Tax Credit, provides a tax rebate between $50 and $1,290 depending on the number of dependents. The state credit is equivalent to 15% of the federal EITC, based on our comparison. Washington is the only state without a state income tax currently implementing an EITC.
Two other states have refundable EITCs that are based on the federal credit, but the value of the state credit varies based on household size. Oregon’s refundable EITC is 12% of the federal credit for families with children under age 3 and 9% for all other filers, and in Wisconsin, the percentage of the federal credit increases from 4% for one child to 34% for three or more children.
Colorado’s refundable state EITC varies based on the state’s projected revenue for the tax year. During the 2024 legislative session, lawmakers set the minimum generosity for the credit at 35% of the federal EITC for tax year 2025 and 30% for tax year 2026 but allowed for the credit to remain up to 50% of the federal credit if revenues allowed. Based on forecasts for tax year 2025, the generosity of the credit remained at 50% of the federal EITC for tax year 2025.
Currently, only four states have a nonrefundable state EITC. The highest nonrefundable EITC rate is 125% of the federal credit in South Carolina. Of the 19 states that do not have a state EITC, eight have no state income tax, the typical mechanism used to finance and provide administrative structure for a state EITC.
States also vary in the additional populations who are eligible for the credit. Eleven states currently offer EITCs to workers with an ITIN, and eight states currently expand eligibility for their state credits to younger tax filers (ages 18 to 25). Illinois also offers the credit to workers who are over age 65 without dependents. Only New York and the District of Columbia currently offer the same credits for both custodial and noncustodial parents.
Although individuals must file as “married filing jointly” to receive the federal EITC, Washington and Massachusetts offer eligibility to taxpayers who file as “married filing separately” as well.
States also vary in how they fund their credit. For example, Washington does not have a state income tax, therefore state leaders drew from other retail and use tax revenues to provide the state EITC, called the Working Families Tax Credit, when it was implemented in 2022.19
View our Policy Impact Calculator, which illustrates how policies, such as state minimum wage, paid family and medical leave, out-of-pocket child care expenses, taxes and tax credits, as well as federal nutrition benefits, interact to impact overall household resources.
HOW ARE STATES IMPLEMENTING OTHER TAX CREDITS, SUCH AS THE CHILD TAX CREDIT?
States may also implement other tax credits for families, such as a child tax credit (CTC), to reduce taxpayers’ liability and provide a refund. In recent years, many states have created and expanded state-level child tax credits (CTCs), often in addition to state EITCs, to further support families with children.
Although distinct credits, taxpayers typically receive these benefits as one payment—for example, if entitled to a refund, a taxpayer receives one lump-sum refund, perhaps partially due to the EITC and partially due to other credits; these amounts are often indistinguishable to the recipient at that time.
As of September 2025, 16 states have implemented a state CTC and Georgia will implement its newly enacted nonrefundable CTC of $250 per child in tax year 2026. Four of the 16 states currently have a nonrefundable CTC, and the remaining 12 states’ are fully refundable. All but two of the states that are currently implementing a CTC (Arizona and Idaho) also provide a state EITC. In most states with both an EITC and CTC, the credits were enacted independently and are calculated separately.
Minnesota, however, revised the structure of the state’s existing EITC when adopting a state CTC in 2023. In doing so, the state reduced the state EITC and tied the two credits, so the value of the combined credits is phased down jointly as income increases. This structural change resulted in families with children receiving substantially more in total credits. Additionally, Illinois’s state CTC is calculated as percentage of the state EITC, unlike most states which set state CTCs as a fixed per-child credit.
Because of the differences in how most state CTCs and state EITCs are structured, states may design CTCs to target different families than state EITCs, such as families with little to no earned income who are ineligible for or receive a small credit from the EITC.
State CTCs Are Promising But Additional Research Is Needed
In the wake of the success of the temporary expansion of the federal CTC in 2021, which lifted an estimated 2.1 million children out of poverty, state CTCs have become increasingly popular.17 Although research has not yet caught up with the pace of policy, early findings and research on the temporary expansion of the federal credit indicate that state CTCs are a promising means to support child and family outcomes.
A rigorous study on child maltreatment found the implementation of a state CTC decreased neglect reports among Black and Hispanic children, and physical abuse reports among Black children. However, state CTCs did not reduce neglect reports for White children or children overall, or physical abuse reports for White or Hispanic children, or children overall.18
Research also shows that the temporary modifications to the federal CTC, through the American Rescue Plan Act, which provided up to $3,600 annually for each child ages birth to 5, reduced food insecurity and improved parents’ mental health.19,20
For more information on the temporary expansion of the federal CTC, see the evidence review on the cash transfers.
As states continue to implement and expand credits, further causal research is needed to establish the impacts of state CTCs on additional child and family outcomes, and to determine the optimal value of the credit to achieve beneficial outcomes.
State CTC Value, Refundability, and Eligibility Varies Across States
Similar to state EITCs, state CTCs can be refundable or nonrefundable. Twelve states have implemented a refundable state CTC, and four states have implemented a nonrefundable state CTC as of tax year 2025. Georgia will begin implementing a nonrefundable state CTC in tax year 2026. If legislators in Idaho take no action, the state’s nonrefundable CTC will not be available after tax year 2025. Despite the credit expiring soon, legislators did not take any action to extend it this session.
Unlike state EITCs, few state CTCs are calculated as a percentage of the federal credit and are instead provided as a per-child credit that may be phased down as income increases. Illinois and Oklahoma are the only states that calculate their state CTCs as a percentage of another state or federal credit. Oklahoma bases its credit, in part, on the federal child tax credit, and Illinois’s credit is based on its state EITC. Unlike state EITCs, which are indexed to inflation because the federal credit is, state CTCs are not adjusted based on cost of living unless explicitly required in legislation. Although the federal credit is available for children under age 17, many states target their credits to younger children.
Over the past several years, the maximum value of credits has increased. For many years, New York provided the most generous credit, which maxed out at approximately $330 per child. As of tax year 2025, Minnesota offers the most generous credit, at $1,750 per child. Colorado’s Family Affordability Credit, which is similar to, but distinct from, their state CTC, is worth up to $3,600 per child.
Income eligibility limits and phase out structures impact which families within a state receive the full value of the credit. For example, in Oregon, only families with incomes below $25,000 are eligible for the full value of the credit, families with incomes around $30,000 receive a credit worth just over $250 per child, and families with incomes above $60,000 receive no credit. In Massachusetts, by contrast, all families, regardless of income, receive the full value of the credit.
19 States Without Existing CTCs Introduced, and 1 Enacted, New State CTCs This Session
Over the past year, 19 states introduced, and one enacted, legislation to establish a state CTC. Arkansas, Connecticut, Georgia, Hawaii, Indiana, Kansas, Kentucky, Louisiana, Michigan, Mississippi, Missouri, Montana, Nebraska, North Carolina, Ohio, Rhode Island, Virginia, West Virginia, and Wyoming all introduced legislation to establish a new CTC.
Although versions of new child tax credits passed both legislative chambers in Montana, only Georgia enacted a new credit. Georgia’s CTC, which will be available beginning in tax year 2026 will be nonrefundable and worth $250 per child under age 6. Because the credit does not include an income limit, the credit will be available to all families regardless of income.
2 States Expanded The Generosity of Their State CTCs, 2 Other States Considered Increases
Four states with existing credits (Maine, New Mexico, New York, and Oregon) introduced, and two (Maine and New York) enacted legislation to increase the generosity of their existing CTCs. Maine’s enacted budget included a provision that doubles the generosity of the state CTC for children under age 6 effective tax year 2025. Children under age 6 will now be eligible for a credit worth up to $600 per child, and children ages 6 to 16 can still claim a credit of up to $300.
New York temporarily increased the generosity of the state CTC for tax years 2025 through 2027. For tax year 2025, families will receive $1,000 per child under the age of 4 and $330 per child between the ages of 4 and 17. Beginning in tax year 2026, the credit for older children will increase to $500 per child. Previously, families were able to claim a credit worth either $100 per child or 33% of the federal CTC as it was provided in 2017, whichever was greater.
Additionally, Illinois’s state CTC increased in generosity in tax year 2025 due to previously enacted legislation. Illinois’s credit, which is available for children under age 12, increased from 20% of the state EITC to 40% of the state EITC.
3 States Expand Eligibility for their State CTCs, 4 Other States Considered Expansions
Seven states (Idaho, Maryland, Massachusetts, Minnesota, Oregon, Utah, and Vermont) introduced legislation to expand eligibility for their existing CTCs to additional families either by expanding age eligibility or income eligibility for their credits. Maryland, Utah, and Vermont enacted bills to do so.
Utah enacted a bill to make children under age 6 eligible effective tax year 2025 instead of only children ages 1 to 4 years old. Similarly, Vermont expanded the age eligibility for its CTC. Beginning in tax year 2025, children under age 7 will be eligible for the credit. Previously, the credit was only available for those below the age of 6.
Finally, Maryland expanded the income eligibility for its CTC by adding a phase-out of the credit. Families with incomes less than $15,000 will still be eligible for the full $500 per child credit, but now families with income between $15,000 and $24,000 will be eligible for a partial credit.
Idaho Took No Action, Putting its Credit in Danger of Expiring
Idaho’s nonrefundable state CTC, which was initially implemented in tax year 2018, is set to expire on January 1, 2026. In the last session, legislators took no action to extend it. Families will still be able to claim the credit in tax year 2025, but unless the state reestablishes it, the credit will no longer be available beginning in tax year 2026.
The District of Columbia Repealed its CTC Before it Took Effect
This year, the District of Columbia was set to implement a new state CTC due to legislation enacted in 2024. The refundable credit was worth $420 per child under age 6, available to families beginning in tax year 2025. However, the budget enacted this year repealed the state CTC, meaning the credit will no longer go into effect.
View our Policy Impact Calculator, which illustrates how policies, such as state minimum wage, paid family and medical leave, out-of-pocket child care expenses, taxes and tax credits, as well as federal nutrition benefits, interact to impact overall household resources.
ADDITIONAL RESOURCES
NOTES AND SOURCES
- Tax Policy Center. Urban Institute & Brookings Institution. (2021). What is the earned income tax credit? https://www.taxpolicycenter.org/briefing-book/what-earned-income-tax-credit
- Center on Budget and Policy Priorities. (2019). Policy basics: The earned income tax credit. https://www.cbpp.org/sites/default/files/atoms/files/policybasics-eitc.pdf
- California, Minnesota, and Washington have unique structures distinct from that of the federal credit.
- Center on Budget and Policy Priorities. (2019). Policy basics: The earned income tax credit. https://www.cbpp.org/sites/default/files/atoms/files/policybasics-eitc.pdf
- Internal Revenue Service (2024). EITC fast facts. https://www.eitc.irs.gov/partner-toolkit/basic-marketing-communication-materials/eitc-fast-facts/eitc-fast-facts
- National Center for Children in Poverty. (n.d.). United States: Demographics of low-income children. http://www.nccp.org/profiles/US_profile_6.html
- Tax Policy Center. Urban Institute & Brookings Institution. (2021). What is the earned income tax credit? https://www.taxpolicycenter.org/briefing-book/what-earned-income-tax-credit
- Maag, E. & Airi, N. (2021). Options to increase the EITC for workers without children at home. Tax Policy Center (Urban Institute & Brookings Institution). https://www.urban.org/sites/default/files/publication/103594/options-to-increase-the-eitc-for-workers-without-children-at-home.pdf
- IRS. (2023). Statistics for Tax Returns with the Earned Income Tax Credit (EITC). https://www.eitc.irs.gov/eitc-central/statistics-for-tax-returns-with-eitc/statistics-for-tax-returns-with-the-earned-income
- Collin, D., Shields-Zeeman, L., Batra, A., White, J., Tong, M., & Hamad, R. (2021). The effects of state earned income tax credits on mental health and health behaviors: A quasi-experimental study. Social Science & Medicine, 276, 1-7. https://doi.org/10.1016/j.socscimed.2020.113274 [State EITC Evidence Review Study QQ]
- Williams, E., Waxman, S., & Legendre, J. (2020). States can adopt or expand earned income tax credits to build a stronger future economy. Center on Budget and Policy Priorities. https://www.cbpp.org/research/state-budget-and-tax/states-can-adopt-or-expand-earned-income-tax-credits-to-build-a
- Komro, K. A., Markowitz, S., Livingston, M. D., & Wagenaar, A. C. (2019). Effects of state-level earned income tax credit laws on birth outcomes by race and ethnicity. Health Equity, 3(1), 61–67. https://doi.org/10.1089/heq.2018.0061 [State EITC Evidence Review Study II]
- National Academies of Sciences, Engineering, and Medicine. (2019). A roadmap to reducing child poverty. Washington, DC: The National Academies Press. https://doi.org/10.17226/25246. [State EITC Evidence Review Study ZZ]
- Thomson, D., Gennetian, L., Chen, Y., Barnett, H., Carter, M., & Deambrosi, S. (2020). State policy and practice related to earned income tax credits may affect receipt among Hispanic families with children. Child Trends. https://www.childtrends.org/publications/state-policy-and-practice-related-to-earned-income-tax-credits-may-affect-receipt-among-hispanic-families-with-children
- Goldin, J. & Liscow, Z. Tax benefit complexity and take-up: Lessons from the earned income tax credit. 72 Tax Law Review 59 (2018). https://law.stanford.edu/publications/tax-benefit-complexity-take-lessons-earned-income-tax-credit/
- The Rockefeller Foundation. (2021). Thirteen-year effort to implement a Working Families Tax Credit ends in success. https://www.rockefellerfoundation.org/case-study/thirteen-year-effort-to-implement-a-working-families-tax-credit-ends-in-success/
- Burns, K. & Fox, L. (2023). The Impact of the 2021 Expanded Child Tax Credit on Child Poverty. United States Census Bureau. https://www.census.gov/library/working-papers/2022/demo/SEHSD-wp2022-24.html
Piña, G., Moore, K., Mihalec-Adkins, B., Darling, K., Abdi, F., & Liehr, A. (2024). State policy levers for reducing early childhood maltreatment: The importance of family planning and economic support policies. Child Maltreatment. Advance online publication. https://doi.org/10.1177/10775595241267236
- Shafer PR, Gutiérrez KM, Ettinger de Cuba S, Bovell-Ammon A, Raifman J. (2022). Association of the Implementation of Child Tax Credit Advance Payments With Food Insufficiency in US Households. JAMA Netw Open. http://doi.org/10.1001/jamanetworkopen.2021.43296
- Batra, A., Jackson, K., & Hamad, R. (2023). Effects of the 2021 Expanded Child Tax Credit on Adults’ Mental Health: A Quasi-Experimental Study. Health Affairs 42, No. 1. https://doi.org/10.1377/hlthaff.2022.00733
