State |
Enactments |
Alabama
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HB 231 / SB 152 (2022) Disregards the earned income tax credit for purposes of calculating an individual's federal income tax deduction.
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Arkansas
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HB 1002 (2022) Created a temporary, nonrefundable earned income tax credit for low- and middle-income families called the Inflationary Relief Income Tax Credit. The tax credit is applicable only for tax year 2022.
SB 470 (2009) Created the Legislative Taskforce on Reducing Poverty and Promoting Economic Opportunity. The taskforce identified those in poverty, outlined poverty risk factors and assessed strategies for reducing poverty including a state EITC for low-income families.
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Arizona
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SB 1222 (2022) Exempts any federal or state earned income tax credit from seizure.
HB 2622 (2016) Requires the Department of Economic Security to provide all child care subsidy recipients with information regarding the federal EITC.
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California
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AB 1355 (2023) Provides that the Earned Income Tax Credit Information Act requires an employer to notify all employees that they may be eligible for income tax filing assistance programs and antipoverty tax credits by handing certain documents directly to the employee or mailing documents to the employee twice annually.
AB 1863 (2022) Requires the Franchise Tax Board to notify eligible individuals of the state’s earned income tax credit and inform those who qualify of available paperless filing options.
SB 154 (2022) Appropriates $29,057,000 for the implementation of the earned income tax credit, $20,000,000 for outreach to increase awareness of and participation in the Earned Income Tax Credit Program, and $627,000 for the administration of the Earned Income Tax Credit Program for foster youth.
AB 158 (2022) Requires the Department of Social Services and the Department of Health Care Services to exchange data regarding individuals that may qualify for the California earned income tax credit to the Franchise Tax Board and requires all data to remain confidential. Authorizes the Franchise Tax Board to disclose individual income tax return information for tax years 2020 to 2022 to the departments and requires the data to remain confidential and be used only to inform state residents of the availability of the federal EITC and California earned income tax credit.
AB 178 (2022) Amends the budget and appropriates $47,476,000 for the implementation of the earned income tax credit, $20,000,000 for outreach to increase increased awareness of and participation in the Earned Income Tax Credit Program, and $2,904,000 for administration of the Earned Income Tax Credit Program for foster youth.
AB 2881 (2022) Requires each Basic Needs Center to ensure that students have the information they need to enroll in the California earned income tax credit. Requires public colleges and universities to provide educational information and student eligibility requirements for the California earned income tax credit to all incoming students as part of campus orientation. Additionally, online student accounts must be provided with a notice of the California earned income tax credit.
SB 201 (2022) Amends and updates the state's earned income tax credit.
AB 81 (2021) Appropriates $5,000 from the General Fund to the Franchise Tax Board to be allocated to existing California earned income tax credit for outreach contracts to provide increased awareness of the Golden State Stimulus.
AB 88 (2021) Appropriates $100,000 to the existing California earned income tax credit to expand awareness of the Golden State Stimulus.
SB 88 (2021) Expands eligibility, including undocumented persons and those with a federal individual taxpayer identification number, to receive a tax credit if otherwise eligible for the federal EITC. Establishes a formula to determine the tax credit amount.
SB 855 (2018) Expands the definition of an "eligible individual” to include workers without children who have attained 18 years of age.
SB 106 (2017) Expands the California earned income tax credit by providing additional conformity with federal income tax law to include net earnings from self-employment in earned income and revises the calculation factors to expand the credit amount and adjust the credit amount annually. Requires the Franchise Tax Board to prepare an annual report to measure whether the credit achieves its intended purpose.
SB 826 (2016) Appropriates $11,752,000 for implementation of the state's EITC including processing returns, auditing, and making necessary system changes to support the EITC program. Also specifies that $2 million of this appropriation be used to support nonprofit and community-based organizations that increase awareness of the state EITC and free tax preparation assistance.
AB 1847 (2016) Expands current employee notification requirements to include information about the state EITC in addition to the federal EITC. Also requires California employers to post a statement about the EITC in the workplace and for specified state departments, agencies and programs serving individuals who may qualify for the federal and/or state EITC to notify these individuals of eligibility and ways to claim the credit.
AB 2877 (2016) Requires specified state departments, agencies and programs serving CalWORKS recipients to encourage potentially eligible recipients to claim the state and/or federal EITC by providing information about the tax credit and distributing the form to claim the EITC.
AB 93 (2015) Creates a refundable state EITC.
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Colorado
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HB 1084 (2024) Repeals and reenacts HB 1002 (2023) to temporarily increase the state earned income tax credit to 50% of the federal EITC. Applicable for tax years after January 2023, but before January 2024.
HB 1002 (2023) Creates a one-time TABOR refund mechanism that allows for an increase in the earned income tax credit that a resident individual, including a resident individual who does not have a social security number valid for employment, may claim on the resident individual's state income tax return from 25% to 50% of the federal credit.
HB 1006 (2023) Requires an employer to provide written notice of the availability of the federal and state earned income tax credits.
HB 1112 (2023) Temporarily increases the state earned income tax credit to 38%.
HB 1311 (2021) Increases the state contribution to 20% of the federal EITC in 2022 and 25% from 2023 to 2025. In 2026 and thereafter, the state contribution will return to 20% of the federal EITC. Removes the requirement to provide a social security number to receive the tax credit.
SB 1 (2013) Makes Colorado’s earned income tax credit permanent and refundable at 10% of the federal EITC once state revenues meet the level specified by the state's Taxpayers Bill of Rights provision. Requires that state EITC not be considered income when determining a person's eligibility for publicly funded benefits. The bill also expands the childcare and dependent care tax credit and the child tax credit.
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Connecticut
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HB 6941 (2023) Increases the state’s refundable earned income tax credit to 40%.
HB 5506 (2022) State budget bill that allocates funds to provide to eligible tax filers. Also addresses funds allocated to the state from the federal government through the 2020 and 2021 Earned Income Tax Credit enhancement program.
HB 6704 (2013) Reduces the state EITC from 30% to 25% in tax year 2013. In tax year 2014 the percentage will increase to 27.5%. Requires that any state or federal EITC not be considered income when determining a person's eligibility for state and federal benefits and services.
SB 1239 (2011) Establishes an EITC equal to 30% of the federal credit. State or federal EITC shall not be counted as income or resources when applying and determining eligibility for any other state or federal benefits or services based on need.
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Delaware
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HB 16 (2021) Modifies Delaware's Earned Income Tax Credit to allow recipients to choose the most beneficial credit to be applied against their Delaware Personal Income Taxes. Allows recipients to choose a nonrefundable tax credit equal to 20% of the federal EITC or a refundable tax credit equal to 4.5% of the federal EITC.
HB 290 (2009) Appropriates $48,000 for the "marketing" of the state and federal EITC. "Marketing" means educating people about the availability of the credit. Follows a proposal submitted by the treasurer of the state.
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District of Columbia
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R 913 (2022) Declares the existence of an emergency with respect to the need to amend the District of Columbia Public Assistance Act of 2002. Amends D.C.’s earned income tax credit to exclude from income calculations periodic payments and direct cash assistance provided by a nonprofit organization.
B 616 / B 969 (2022) Amends D.C.’s earned income tax credit to exclude from income calculations periodic payments and direct cash assistance provided by a nonprofit organization.
B24-0714 (2022) Expands the earned income tax credit to allow non-citizens and non-legal residents to claim an equivalent tax credit.
B 845 (2022) Expands D.C.’s earned income tax credit to include undocumented residents and those without a social security number.
B24-0285 (2021) Increases the DC Earned Income Tax Credit match from 40% to 55% of the federal EITC.
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Hawaii
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HB 954 (2023) Increases the state earned income tax credit to 40% until 2027.
HB 2510 (2022) Makes the state earned income tax credit fully refundable.
HB 209 (2017) Establishes a nonrefundable state earned income tax credit equal to 20% of the federal credit.
HB 200 (2009) Appropriates $198,000 to expand awareness of the federal EITC for low-income families in Honolulu county.
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Illinois
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S 157 (2022) Expands the state earned income tax credit program and increases the amount to 20% of the federal EITC beginning in 2023.
SB 9 (2017) Increases EITC to 14% of the federal EITC for 2017, then to 18% for 2018 and each year thereafter.
SB 400 (2012) Increases ETIC from 5% for 2012 to 7.5% for 2013, then to 10% of the federal tax credit after 2013.
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Indiana
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HB 1001 (2023) Recouples the state earned income tax credit to the federal EITC and expands eligibility to families with more than two dependents.
HB 1009 (2021) Increases the state EITC to 10% of the federal EITC instead of the previously allowed amount of 9%.
HB 1021 (2010) Relates to bankruptcy exemptions and earned income tax credit; provides that a debtor's state and federal earned income tax credit is property that is exempt under the bankruptcy property exemption statute; concerns civil procedure.
HB 1198 (2009) Provides an additional credit equal to 9% (not the previously allowed 6%) of the federal EITC.
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Iowa
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HF 766 (2019) Appropriates $195,000 for the continuation of a grant to an Iowa-based nonprofit to provide tax preparation assistance to assist low-income residents with tax filing and expand usage of the EITC.
HF 2460 (2016) Appropriates $195,678 for the continuation of a grant to an Iowa-based nonprofit to provide tax preparation assistance to assist low-income residents with tax filing and expand usage of the EITC.
SB 505 (2015) Appropriates $293,517 for the continuation of grants to two local non-profits to provide tax preparation services and conduct EITC outreach.
HB 2463 (2014) Appropriates $195,678 for a local non-profit to provide tax preparation services and conduct EITC outreach.
SF 2362 (2014) Appropriates $10,000 to research the efficacy of computer-based versus staff assisted tax filing for persons eligible for the EITC. This bill was vetoed by the governor.
SB 295 (2013) Increases the state EITC from 7% to 14% for tax year 2014.
SB 446 (2013) Appropriates $195,678 for the continuation of a grant to a nonprofit organization providing tax preparation assistance to low-income Iowans to expand the usage of EITC.
SB 2336 (2012) Increases appropriations from $97,839 to $195,678 to provide tax preparation assistance to low-income Iowans to expand the usage of the earned income tax credit.
SF 209 (2011) Increases the state EITC from 7% to 10% of the federal credit. The bill makes appropriations to various community colleges. Enacted 04/21/2011 – Line-Item Veto by Governor
HF 811 (2009) Appropriates $219,423 to an Iowa-based nonprofit that will assess and recommend various strategies for developing assets through savings. Also charges the nonprofit with expanding the usage of the federal EITC among low-income Iowans.
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Kansas
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HB 2360 (2010) Kansas expanded the EITC from 17% to 18% of the federal credit for three years.
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Louisiana
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HB 678 (2021) Increases the state contribution from 3.5% to 5% of the federal EITC through 2030.
HB 18 (2018) Increases the state EITC to 5% of the federal credit.
HB 1 (2009) Describes, as a performance indicator, a 5% increase in applicants for the EITC. (This refers to applicants who filed through a tax assistance site affiliated with the Department of Social Services.) Appropriates $1.2 million to the Office of Family Support to increase the rate of application for the EITC among the TANF-eligible population in the state.
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Maine
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H 1315 (2022) Makes a technical correction concerning the state earned income tax credit. Provides that for taxa years beginning after December 31, 2020, and before January 1, 2022, all nonresident eligible individuals are allowed a credit in the amount of 20% of the federal earned income credit for the same tax year.
LD 1995 / HP 1482 (2022) Increases the state earned income tax credit to 25% for taxpayers with dependents and 50% for taxpayers without dependents.
LD 1671 / HP 1198 (2019) Requires the bureau to furnish printed notices to employers that state an employee may be eligible for federal and state earned income tax credits. Requires employers to post such notice in a place accessible to employees. Increases the resident and nonresident earned income tax credits from 5% to 25% of the federal earned income tax credit 25% for workers without dependent children and from 4% to 12% for all other eligible workers.
LD 1324 / SP 412 (2019) Establishes the Committee to Study the Feasibility of Creating Basic Income Security and requires the committee to examine and make recommendations on the feasibility of a direct cash payment system and other programs designed to help individuals and families become more economically secure, including, but not limited to tax rebates and credits, including strengthening the earned income tax credit.
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Maryland
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HB 547 / SB 552 (2023) Makes permanent the refundable portion of the state earned income tax credit equal to 100% of the federal EITC for filers without dependents and 45% for filers with dependents.
HB 252 / SB 369 (2022) Establishes the Earned Income Tax Credit Assistance Program for Low Income Families to identify residents who are eligible to claim the credit but have failed to claim the credit and provide residents with a streamlined mechanism to claim the credit.
SB 2018 (2021) Expands eligibility to include all resident taxpayers who otherwise qualify. Allows taxpayers to collect a state tax refund for any surplus credit relative to the taxes owed.
SB 496 (2021) Increases the refundable state EITC from 28 to 45% for tax year beginning after December 31, 2019, but before January 1, 2023, at which point it shall revert back to 28%.
HB 1411 (2019) Appropriates $200,000 each fiscal year for the CASH Campaign of Maryland to provide free volunteer income tax assistance that helps low-income individuals and families claim the federal earned income tax credit or the state earned income tax credit. SB 647/HB 856 (2018) Expands the state earned income tax credit to allow individuals without qualifying children to claim the credit. HB 198 (2014) Increases the state EITC from 25 to 25.5% for tax year beginning after December 31, 2014. HB 632 (2011) Requires the Comptroller to publish information relating to eligibility for the state earned income tax credit and to prepare and mail to all employers in the state a related notice; requires an employer to provide notification to an employee who may be eligible for the credit; provides that an employee may not pursue a private cause of action for the employer's failure to provide the notice.
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Massachusetts
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HB 3671 (2015) Increases the rate of the state EITC from 15% to 23% of the federal credit.
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Michigan
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SB 144 (2023) Increases the state’s earned income tax credit from 6% to 30% of the federal EITC.
HR 15 (2013) Declares a Show Me The Money Day on the last Saturday in January to coincide closely with the National EITC Awareness Day. Communities will kick off tax season by offering financial resources: free financial education classes, affordable financial products, and saving and asset building programs at local events.
HB 4361 (2011) Decreases the credit from 20% to 6% of the federal credit.
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Minnesota
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HF 1938 (2023) Expands the state’s Working Family Credit to include filers using an Individual Taxpayer Identification Number (ITIN). Updates the credit to equal 4% of the first $8,750 of earned income. The credit is increased by:
- $925 for a taxpayer with one qualifying older child;
- $2,100 for a taxpayer with two qualifying older children; or
- $2,500 for a taxpayer with three or more qualifying older children.
HF 1777 (2014) Increases the maximum credit starting in tax year 2014 and conforms the credit to federal improvements reducing marriage penalties starting with tax year 2013.
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Missouri
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SB 153 (2021) Establishes a non-refundable state-level earned income tax credit entitled the "Missouri Working Families Tax Credit," which is calculated based on a percentage of the federal earned income tax credit. This tax credit becomes effective in the 2023 calendar year.
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Montana
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SB 121 (2023) Increases the state’s refundable earned income tax credit from 3% to 10%.
HB 723 (2019) Requires certain tax credits, including the earned income tax credit, to be reviewed by an interim committee to review the credits and make a recommendation to the legislature about whether to eliminate or revise the credits.
HB 391 (2017) Establishes a nonrefundable state earned income tax credit equal to 3% of the federal credit.
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Nebraska
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LB 968 (2006) Establishes a refundable state earned income tax credit equal to 10% of the federal EITC.
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New Jersey
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A 5345 (2021) Expands eligibility under New Jersey earned income tax credit program to allow taxpayers who are at least 18 years of age or older to qualify for a modified benefit.
AB 3 (2020) Appropriates $187,500 to notify unemployment compensation recipients of the availability of the state EITC.
AB 838 (2020) Expands eligibility under the New Jersey Earned Income Tax Credit Program to allow taxpayers who are at least 21 years of age to qualify.
AB 3088 (2018) Increases the state EITC to 40% of the federal credit amount beginning in tax year 2018.
AB 12 (2016) Increases the state EITC from 30% to 35% of the federal credit for tax years after January 1, 2016.
AB 4602 (2015) Increases the rate of the state EITC from 20% to 30% of the federal credit.
AB 3482 (2014) The bill would have increased the state EITC from 20% to 25% but was vetoed by the governor.
AB 3029 (2012) The bill would have increased the state EITC from 20% to 25% but was vetoed by the governor.
SB 2013 (2012) Appropriates $150,000 to notify unemployment compensation recipients of the availability of the state EITC.
AB 3016 (2010) New Jersey reduced the EITC from 25% to 20% of the federal credit.
SB 3000 (2010) Appropriates $18,393,000 to the EITC program. Makes appropriations for the support of State Government and several public purposes for the fiscal year ending June 30,2011.
AB 4100 (2009) Anticipates that the state will lose $55 million through the expanded state EITC program during fiscal year 2010. Also appropriates $18,393,000 to the Division of Family Development for the EITC program. Further appropriates $150,000 for the cost of notifying unemployment compensation recipients of the availability of the state EITC. The latter two appropriations reflect the previous year's figures. NOTE: New Jersey's EIC is a "phase-in" program, with this year being the last year of the transition. All families eligible for the federal EITC are now eligible for the state EIC. Previously, the cap was a household income of $20,000.
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New Mexico
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HB 291 (2021) Permits individuals to claim the Working Families Tax Credit if they meet EITC requirements with the exceptions of age and identification number. Increases the tax credit for the 2021 tax year to 20% and 25% for the 2023 tax year.
HB 6 (2019) Increases the state's Earned Income Tax Credit, known as the Working Families Tax Credit, from 10% to 17% of the federal credit.
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New York
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S 8009 (2022) Expands the state EITC program and creates a temporary supplemental earned income tax credit.
SB 6409 (2016) Makes the enhanced EITC for noncustodial parents in the state permanent—this was set to expire in 2016 prior to the enactment of the bill.
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North Carolina
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HB 82 (2013) Reduces state EITC from 5% to 4.5% for the tax year 2013. Eliminates the state EITC for all tax years following January 2014.
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North Dakota
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H 1515 (2022) Creates a temporary, nonrefundable income tax credit of $350 for individuals and $700 for couples filing jointly. The tax credit is only eligible for the 2021 and 2022 tax years; the credit will expire after that.
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Ohio
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HB 483 (2014) Increases the state EITC from 5% to 10% of the federal credit allowed for tax years beginning in or after 2014.
HB 59 (2013) Creates a nonrefundable state EITC at 5% of the federal credit and limited to 50% of liability for Ohio Taxable Income above $20,000.
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Oklahoma
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HB 2962 (2021) Provides a method for computation of tax credit using designated tax year. Restores refundability beginning in 2022.
SB 1604 (2016) Makes the state's EITC nonrefundable.
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Oregon
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HB 2164 (2019) Increases the state earned income tax credit to 9% of the federal earned income tax credit and increases the state earned income tax credit for taxpayers with a dependent under age three to 12%.
HB 4110 (2016) Increases Oregon’s state EITC from 8% of the federal credit to 11% of the federal credit for families with children under the age of 3.
HB 3367 (2013) Extends the sunset of the earned income tax credit to 2020.
HB 3601 (2013) Increases the state EITC from 6% to 8% beginning on January 1, 2014.
HB 2306 (2009) Protects a debtor's right to receive an EITC after filing for bankruptcy.
HB 2970 (2009) Calls for an interdepartmental workgroup within the Interagency Council on Hunger and Homelessness. The workgroup will identify and implement ways to expand the number of taxpayers who claim the federal or state EITC. More specifically, it will develop outreach strategies to expand awareness of the EITC and free tax preparation services.
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Rhode Island
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HB 5200 (2023) Increases the state’s EITC from 15% to 16% of the federal credit.
HB 7454 (2016) Increases the state's EITC from 12.5% to 15% of the federal credit.
HB 5900Aaa (2015) Increases the rate of the state EITC from 10% to 12.5% of the federal credit.
HB 7133A (2014) Decreases the state EITC from 25% to 10% and makes the credit fully refundable.
HB 5983 (2009) Exempts EITC payments from a family's income and assets when under consideration for public assistance. The EITC is unaffected by the new language in the bill.
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South Carolina
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HB 3516 (2017) Establishes a nonrefundable state earned income tax credit equal to 125% of the federal EITC, to be phased-in in six equal installments of 20.83% each tax year, beginning in tax year 2018, until it is fully phased-in in tax year 2023.
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Texas
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HB 1 (2015) Mandates the Texas Workforce Commission and local workforce development boards to assist recipients of TANF who become employed, as well as other low-income workers, to apply for the federal EITC.
SB 219 (2015) Requires that individuals and families receiving various state assistance and benefits are also provided educational materials related to the federal EITC.
HB 2360 (2009) Requires employers to provide employees with information on general eligibility requirements for the federal EITC. The employer must provide the information in person, via e-mail, on a flyer or payroll stuffer, or by mail. (In other words, the employer cannot simply post the information in a common area.) The employer may also provide IRS publications and federal tax forms necessary to claim the EITC.
SB 1 (2009) Requires local workforce boards and the Texas Workforce Commission to use a portion of appropriated funds to assist recipients of TANF (as well as other low-income workers) in applying for the EITC.
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Texas
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HB 1 (2015) Mandates the Texas Workforce Commission and local workforce development boards to assist recipients of TANF who become employed, as well as other low-income workers, to apply for the federal EITC.
SB 219 (2015) Requires that individuals and families receiving various state assistance and benefits are also provided educational materials related to the federal EITC.
HB 2360 (2009) Requires employers to provide employees with information on general eligibility requirements for the federal EITC. The employer must provide the information in person, via e-mail, on a flyer or payroll stuffer, or by mail. (In other words, the employer cannot simply post the information in a common area.) The employer may also provide IRS publications and federal tax forms necessary to claim the EITC.
SB 1(2009) Requires local workforce boards and the Texas Workforce Commission to use a portion of appropriated funds to assist recipients of TANF (as well as other low-income workers) in applying for the EITC.
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Utah
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HB 54 (2023) Increases the nonrefundable state earned income tax credit to 20%.
HB 307/S 59 (2022) Established a nonrefundable state earned income tax credit up to 15% of the federal EITC.
HB 185 (2020) Repealed HB 2001 passed in 2019. Eliminates the state earned income tax credit.
HB 2001 (2019) Enacts a refundable state earned income tax credit for certain individuals who are experiencing intergenerational poverty. Allows for a qualifying claimant to claim a refundable earned income tax credit equal to 10% of the amount of the federal earned income tax credit that the qualifying claimant was entitled to claim on a federal income tax return in the previous tax year.
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Vermont
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H 471 (2023) Expands the state earned income tax credit to include filers using an Individual Taxpayer Identification Number (ITIN).
H 510 (2022) Increases the state earned income tax credit to 38%.
HB 79 (2019) Requires the Department of Taxes to consult with the Agency of Education and the Department of Children and Families regarding whether existing tax data in the possession of the Department, including earned income tax credit data, can be used to increase enrollment in state and federal school lunch assistance programs.
HB 441 (2009) Directs the Department of Education to conduct a pilot project that will allow families receiving the EITC to enroll in school nutrition programs without having to apply for SNAP. (However, the family must be categorically eligible for SNAP.)
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Virginia
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HB 30 (2022) Creates a refundable state EITC of 15% and a nonrefundable state EITC of 20%. Taxpayers may not select both.
HB 1800 (2021) Appropriates $185,725 for two years to increase awareness of EITC and offer tax preparation support to those who qualify for the EITC.
HB 5005 (2020) Appropriates two years of funding ($185,725 from the general fund for the first year and $185,725 from the Temporary Assistance for Needy Families block grant for the second year) to contract with a nonprofit to provide outreach, education and tax preparation services to reach residents who may be eligible for the federal EITC.
HB 341 (2020) Authorizes the Department of Taxation to share tax information related to the federal earned income tax credit and the state income tax credit for low-income taxpayers with the Department of Social Services as necessary to administer outreach and enrollment related to such credits.
HB 402/SB 545 (2016) Technical, modifies the Virginia tax code to conform to the taxation system of the Internal Revenue Code related to the EITC (specifically, this IRS change made provisions of the EITC that were set to expire in 2017 permanent—these provisions increase the EITC for families with more than two children and reduce the “marriage penalty” associated with the EITC which allows couples with higher income levels to be eligible for the EITC).
HB 1026 (2016) This bill increases outreach to potential EITC recipients by requiring the Department of Social Services to provide notice to recipients of various state benefits of the availability of the federal and state EITC—this information must be distributed annually and include information on the qualifying income levels, the amount of credit available, the process for applying for the credit and the availability of assistance in applying for the credit.
HB 29 (2016) Appropriates two years of funding ($185,725 from the general fund for the first year and $185,725 from the Temporary Assistance for Needy Families block grant for the second year) to contract with a nonprofit to provide outreach, education and tax preparation services to reach residents who may be eligible for the federal EITC.
HB 1400 (2015) Appropriates $185,725 from the TANF block grant to the state to contract with the Virginia Community Action Partnership to connect with community nonprofits across the state to provide outreach, education, and tax preparation services to citizens that may be eligible for the federal EITC.
HB 1085 (2014) Requires the state continue to conform to the temporary enhancements made to the federal EITC by the American Recovery and Reinvestment Act of 2009 and American Taxpayer Relief Act of 2013.
HB 5001 (2014) Appropriates $185,725 for 2013 and the same amount for 2014 to the Virginia Community Action Partnership to support the Virginia Earned Income Tax Coalition and provide grants to local organizations to provide outreach, education and tax preparation services to citizens who may be eligible for the federal EITC.
SB 1241/HB 2150 (2013) Requires the state continue to conform to the temporary enhancements made to the federal EITC by the American Recovery and Reinvestment Act of 2009 and American Taxpayer Relief Act of 2013.
HB 1500 (2013) Appropriates $185,725 for the first year and $185,725 for the second year to the Virginia Community Action Partnership to support the Virginia Earned Income Tax Coalition. The organization will report the statistics regarding the number of people eligible for or utilizing the benefits.
HB 1500 (2011) Appropriates $185,725 for 2 years to the Virginia Community Action Partnership to support the Virginia Earned Income Tax Coalition, providing grants to local organizations to provide outreach, education and tax preparation services to citizens who may be eligible for the federal EITC. Requires a report on its efforts to expand the number of Virginians who can claim the federal EITC.
HB 1349 (2010) Requires the Tax Commissioner to establish a state Free File program, modeled after the federal Free File program, no later than December 31, 2010, for individual income tax returns; provides for free, online tax preparation and filing services; relates to claiming the federal earned income tax credit.
HB 30 (2010) Appropriates $185,725 the first year and $185,725 the second year from the general fund to be provided to the Virginia Community Action Partnership to support the Virginia Earned Income Tax Coalition (EITC) and provide grants to local organizations to provide outreach, education and tax preparation services to citizens who may be eligible for the federal Earned Income Tax Credit. The Virginia Community Action Partnership is required to report on its efforts to expand the number of Virginians who can claim the federal EITC, including the number of individuals identified who could benefit from the credit, the number of individuals counseled on the availability of the federal EITC, and the number of individuals assisted with tax preparation to claim the federal EITC.
HB 29 (2009) Provides funding ($230,000 the first year, $218,500 the next) to the Virginia Community Action Partnership to support the Virginia Earned Income Tax Coalition and give grants to local organizations. These organizations will in turn provide outreach, education, and tax preparation services to citizens who may be eligible for the EITC. The Community Action Partnership will report on its efforts to expand the number of people who can claim the federal EITC. This report should include the number of people who could benefit from the credit, the number counseled on the credit's availability, and the number who assisted with claiming it. SB 15 (2009) Requires the state government to notify recipients of TANF, food stamps, or medical assistance that they may be eligible for the EITC. This applies to those who earned income during the previous year and either did not file taxes or did not claim the EITC. Each year, these households will receive information on the qualifying income levels, the amount of the credit, the process of applying, and the availability of assistance in applying.
SB 860 (2009) Requires employers to post notices provided by the DSS concerning eligibility for the state and federal EITC. Employees may apply for the credit on tax returns or receive advance payments throughout the year.
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Washington
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HB 1895 (2024) Clarifies specifics related to the state’s Working Families’ Tax Credit including the refundable nature, application requirements and the eligibility verification process.
HB 1477 (2023) Amends the state Working Families’ Tax Credit and requires the Department of Revenue to submit a report on a biennial basis. The report must include relevant data collected from the administration of the working families' tax credit, including demographic data. The report must also be made available on the public website of the department. The first report under this subsection is due December 31, 2025, and every two years thereafter.
HB 1888 (2022) Requires the department of revenue to adjust the rates of remittance reductions in the working families' tax credit to align with federal maximum qualifying income levels beginning in 2023.
HB 1297 (2021) Expands eligibility for the working family exemption to include those using a valid individual taxpayer identification number. Outlines set dollar amounts, changed from 10% of federal EITC, for the working family tax remittance beginning in 2023 based on the number of children the taxpayer supports.
SB 5092 (2021) Appropriates $125,000 for two years to contract a statewide association that supports programs to increase the financial stability of low-income Washingtonians adversely impacted by the COVID-19 pandemic by increasing EITC participation.
SB 5096 (2021) Establishes the Working Families Tax Credit, or Recovery Rebate, which offers a flat credit to low-income households dependent upon family size.
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West Virginia
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SB 17 (1996) Amended the state's personal income tax code (W. Va. Code §11-21-10) to create an earned income exclusion to individuals, head of households, and married couples (who file a joint return) who have federal adjusted gross income of $10,000 or less for the tax year. If married and filing separately, federal adjusted gross income may not exceed $5,000.
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Wisconsin
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AB 5 (2018) Authorizes the creation of a two-year pilot program for tax years 2019 and 2020, and a permanent program (beginning in tax year 2021) under which periodic payments of an eligible individual's or married couple's federal and state earned income tax credit would be made to the claimant throughout the year, instead of a single payment when the claimant files his or her income tax return.
AB 40 (2011) Decreases the credit from 14% to 11% for two children and from 43% to 34% for three children.
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