State Policy Lever Checklist:

State Earned Income Tax Credit

A refundable state earned income tax credit (EITC) of at least 10% of the federal credit 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.

This Policy Lever Checklist contains a list of considerations for state leaders to help maximize the effectiveness of a state EITC. It also underscores the implications of these policy choices and their collective impact on equitable access to the EITC among eligible families in their state.

This checklist covers the following components of an earned income tax credit:

• Program characteristics
• Eligibility
• Administration and funding

Download State Policy Lever Checklist: State Earned Income Tax Credit (PDF)