State Action on Child Tax Credits and Earned Income Tax Credits Since 2021

Few state policies have experienced as much momentum as the Child Tax Credit (CTC) and Earned Income Tax Credit (EITC) in recent years – and for good reason. In the wake of the COVID-19 pandemic and Congress allowing the American Rescue Plan Act’s expansion of the CTC and EITC to expire, many states decided to build upon their outsized ability to boost financial security and reduce poverty by prioritizing these credits within their own tax codes. What came next was a steady wave of new and expanded state CTCs and EITCs as states looked to make their tax systems more equitable while providing support for low- and moderate-income workers and families.

Since 2021, 11 states have created new CTCs and four states have created new EITCs.

State Child Tax Credit & EITC Status by Year

Explore how each state's Child Tax Credit (CTC) and Earned Income Tax Credit (EITC) policies have changed. Hover over any state for details on its status.

Note on methods:

New credits are shown in the year they took effect to account for credits that were long on the books but were not funded until years later. Credit expansions are shown in the year the legislation was passed. Some states expanded their CTC or EITC in the first year the credit could be claimed; these are categorized as "New and Expanded."

This interactive includes all state CTCs and EITCs, both refundable and nonrefundable. Policy design however – particularly refundability – is a major driver of the effectiveness of these credits.

Since 2021, some states passed one-time child rebates. Those one-time policies are not included on this map. However, states that expanded an existing credit for a single year are captured because there are instances where those one-time changes led to permanent enhancements.

Source: Institute on Taxation and Economic Policy review of statutes, August 2026

Additionally, 12 states expanded their CTCs a total of 22 times. And 22 states and the District of Columbia expanded their EITCs a total of 39 times over this period. Expansions to these credits have taken many forms: states expanded the age to qualify for the EITC, extended EITCs and CTCs to taxpayers without Social Security Numbers, and extended CTCs to households with no income.

Despite state revenues stagnating in recent years, lawmakers are still prioritizing these credits and are often pairing them with revenue raisers such as higher income taxes on millionaires or eliminating tax breaks for large corporations. The continued momentum speaks to the power and popularity of these credits, and the need to boost the financial security of families and children across the country.