Child Tax Credit Enactments


income tax form with pencil and calculator


Eight states have enacted a state child tax credit. State laws vary regarding refundability and how tax credits are calculated. The two primary approaches are establishing a fixed limit and percentage of the federal child tax credit. The fixed limit for state child tax credits ranges from $75 to $1,000. The percentage for state child tax credits ranges from 5% to 33% of the federal child tax credit. States have also enacted legislation related to the federal child tax credit or explored the creation of a state level tax credit. The table below is a compilation of state child tax credit laws enacted from 2013-2022.

Enacted Legislation




SB 129 (2021)

Budget act of 2021 that appropriates $15 million to nonprofit and community-based organizations that provide dedicated resources to assist noncitizen Californians in obtaining individual tax identification numbers and to create an increased awareness of the Golden State Stimulus I and II, CalEITC, and Young Child Tax Credit programs.


AB-1876 (2020)

Expands eligibility to the young child tax credit to include individuals using a valid individual taxpayer identification number or similar.


AB 91 (2019)

Establishes a young child tax credit and outlines qualifying criteria.


HB21-1311 (2021)

Establishes a state child tax credit dependent upon marital status, number of children and income level.


SB 1202 (2021)

Creates a plan to establish a state child tax credit and present such a plan to the joint standing committee of the General Assembly.


HCR 33 (2021)

Recognizes June 21, 2021, as Child Tax Credit Awareness Day.


HB 675 (2018)

Sets the child credit rate at $205.


SB 687 (2021)

Establishes a non-refundable child tax credit equal to $100 per qualifying child for taxable years beginning on or after January 1, 2021. The amount of the credit is reduced by $5 for each $2,000 by which the taxpayer's net income exceeds $60,000 in the case of a joint return or exceeds $40,000 in the case of any other form of return.


SB 217 (2019)

Exempts the refundable portion of the federal Child Tax Credit from seizure except from the Department of Revenue or in cases of child support arrears.


L.D. 1655 (S.P. 612) (2018)

Establishes a $300 dependent exemption tax credit for each qualifying child and dependent of the taxpayer for whom the federal child tax credit was claimed.


SB 0218 (2021)

Permits taxpayers making less than $6,000 per year to claim a refundable tax credit of $500 per child against the state income tax.


G.L. c. 62, § 6(y)

Permits taxpayers to choose from either a refundable Household Dependent Tax Credit or refundable Dependent Care Tax Credit. The HDTC applies to dependents who are children under 12 years old, adults 65, or anyone with a disability. The HDTC is $180 for one dependent and $360 for 2 or more dependents.

New Mexicoc

HB 163 (2022)

Establishes a state child tax credit dependent upon income and marital status ranging from $75 to $175 per qualifying child.

New Yorkd

S 2755C (2021)

Requires the Child Poverty Reduction Advisory Council to consider policy proposals that include expanding and strengthening the state's child tax credit to include young children, and to eliminate the minimum income threshold. Also requires the advisory council to produce a report outlining the effect that the enactment of such proposals may have on the rate of childhood poverty in New York.


S 7509C (2018)

Budget bill which includes amended language related to the Empire State Child Credit.

North Carolina

SB 105 (2021)

Increases the maximum child deduction amount to $3,000 for each child for whom the taxpayer is allowed the federal child tax credit. Expands access to higher income families to access the child deduction.


SB 257 (2017)

Allows a taxpayer a deduction of $500-$2,500 for each child for whom the taxpayer is allowed the federal child tax credit (depends on income and filing status).


HB 2308 (2013)

Establishes a child tax credit equal to 5% of the federal child tax credit.