State child tax credits in 2026

“For taxpayers whose federal adjusted gross income is less than $200,000 for a taxpayer who is a single person, a married person filing separately or a head of household or is less than $400,000 for a married couple filing a joint return, the amount of the credit is: ... $125 for each dependent who is under seventeen years of age at the end of the taxable year. ... $25 for each dependent who is at least seventeen years of age at the end of the taxable year. ... $125 minus five percent for each $1,000, or fraction thereof, by which the taxpayer's federal adjusted gross income exceeds the applicable threshold ... Sections 43-1021, 43-1042, 43-1073.01, 43-1074.01 and 43-1168, Arizona Revised Statutes, as amended by this act, apply retroactively to taxable years beginning from and after December 31, 2025.”

“The dependent tax credit is a nonrefundable credit for taxpayers with differing amounts based on income levels and age of the dependent.”

“2025 Instructions for Form FTB 3514 California Earned Income Tax Credit Booklet ... For taxable years beginning on or after January 1, 2019, the refundable Young Child Tax Credit (YCTC) is available to taxpayers who also qualify for the California EITC and who have at least one qualifying child who is younger than six years old as of the last day of the taxable year. ... For the current taxable year, the maximum amount of credit allowable for a qualified taxpayer is $1,189 and the credit amount phases out as earned income exceeds the threshold amount of $27,425, and completely phases out at $32,901.”

“215 - Qualifying Child Credit ... Georgia Code § 48-7-29.27 provides an income tax credit of $250 for each qualifying child. ... The term “Qualifying child” has the same meaning allowed in Section 24(c) of the Internal Revenue Code and the child has not attained the age of six during the taxable year.”

“House Bill 136 ... Effective Date: July 1, 2025; applicable to tax years beginning on or after January 1, 2026. ... This section creates a new $250 tax credit for each qualifying child under the age of six. ... Unused credits may not be carried forward.”

“starting in TY 2026. Full-time resident taxpayers can claim a credit of $250 per qualified child. ... In no event can a credit amount exceed a taxpayer’s income-tax liability, and any unused credit amounts cannot be carried forward to future returns.”

“each individual taxpayer who has at least one qualifying child who is younger than 12 years of age as of the last day of the taxable year ... For tax years beginning on or after January 1, 2025, the amount of the credit shall be equal to 40% of the credit allowed to the taxpayer under Section 212 ... If the amount of the credit exceeds the income tax liability for the applicable tax year, then the excess credit shall be refunded to the taxpayer”

“For tax years beginning on or after January 1, 2026, a resident individual is allowed a credit ... equal to $300 for each dependent ... is refundable ... for each qualifying child and dependent who has not attained 6 years of age ... is multiplied by 2.”

“Dependent exemption tax credit amount. Beginning in 2024 and each year thereafter ... If the credit amount, adjusted by application of the cost-of-living adjustment, is not a multiple of $5, any increase must be rounded to the next lowest multiple of $5 ... Dependent exemption phase-out. Beginning in 2025 and each year thereafter”

“Qualified child ... is under the age of 6 years; or ... is under the age of 17 years; and ... is a child with a disability ... federal adjusted gross income lower than the threshold amount of $15,000 ... a credit against the State income tax for each qualified child in an amount equal to $500. ... The amount of the credit shall be reduced by $50 for each $1,000, or fraction thereof, by which the taxpayer’s federal adjusted gross income exceeds the threshold amount ... the taxpayer may claim a refund in the amount of the excess.”

“YOUR federal adjusted gross income is 24,000 or less ... a child under the age of 6 on the last day of the tax year, or ... a child over age 5 and under age 17 who has a disability. ... If Line 1 is $15,000 or less, then go to Line 2. If Line 1 is between $15,001 and $24,000, then go to Line 3. If Line 1 is $24,001 or greater, then STOP. YOU ARE NOT ELIGIBLE TO CLAIM THIS CREDIT. ... multiply $500 by the number of qualified children ... Divide Line 3 by 1000. Round up to the next whole number ... Multiply Line 4 by 50. ... Subtract Line 5 from $500.”

“taxpayers may claim a nontransferable, refundable credit if they maintain a household that includes an individual who is (1) under the age of 13 and who qualifies for exemption as a dependent for federal purposes ... The credit will be increased to $440 for each such individual for tax years beginning on or after January 1, 2024.”

“Tax Year 2026 Inflation-Adjusted Amounts ... All income tax amounts are for tax year 2026. ... Child Credit Maximum Credit ... $1,800 ... Child and WFC Phase-out Threshold Married Joint ... $38,770 All Other Filers ... $32,680”

“You may qualify for a Child Tax Credit of $1,750 per qualifying child, with no limit on the number of children claimed. This is a refundable credit ... If a qualifying child is over age 17, you may not claim them for the Child Tax Credit. ... The credit gradually phases out if your income is over $31,950 ($37,910 for Married Filing Jointly).”

“excluding individuals who attained the age of 18 or greater in the taxable year ... The credit under this section equals $1,750 per qualifying child. ... The credits under subdivision 2 and section 290.0671 are phased down jointly. The combined amount of the credits is reduced by 12 percent of earned income or adjusted gross income, whichever is greater, in excess of the phaseout threshold. ... If the amount of credit which the claimant is eligible to receive under this section exceeds the claimant's tax liability under this chapter, the commissioner shall refund the excess to the claimant. ... For taxable years beginning after December 31, 2025, the commissioner of revenue must annually adjust for inflation the credit amount in subdivision 3”

“state's refundable Child Tax Credit ... the FY2027 budget expands the Child Tax Credit from up to $1,000 this year to up to $1,250 next year”

“The increase, which will be in place for three tax years (TY 2026 through TY 2028), provides a 25 percent bump for each tier of the CTC, meaning a household which previously received the highest tier of $1,000 will now receive $1,250; a household that previously received $800 will now receive $1,000; and so forth”

“Eligible New Jersey residents can claim a refundable Child Tax Credit ... for each dependent child age 5 or younger ... You must have taxable income of $80,000 or less; You cannot have a filing status of married filing separately. ... Tax Year 2025 If the taxable income is: The credit per child is: $30,000 or less $1,000 Over $30,000 but not over $40,000 $800 Over $40,000 but not over $50,000 $600 Over $50,000 but not over $60,000 $400 Over $60,000 but not over $80,000 $200 Part-year residents: If you lived in New Jersey for only part of the tax year, your Child Tax Credit will be prorated based on the number of months you were a New Jersey resident. One month constitutes 15 days or more.”

“The New Mexico credit varies by income level, with the largest credits available to low-income families. And it is refundable. ... The credit may be claimed for each “qualifying child” as defined by the federal Internal Revenue Code. The amounts vary based on family income as in the chart below. ... 2025 Personal Income Tax – Child Tax Credit Adjusted Gross Income Over But not over Credit per child 0 $25k $637 $25k $50k $424 $50k $75k $212 $75k $100k $106 $100k $200k $79 $200k $350k $53 $350k $26”

“This refundable credit provides support to eligible families ... The credit for 2026 and 2027 will be: $1,000 per qualifying child under four years old; plus $500 per qualifying child at least age four but less than 17 years old. ... The credit amount is reduced by $16.50 for every $1,000 that your federal adjusted gross income exceeds the following income threshold for your filing status: ... $110,000 for a married filing joint return ... $75,000 for a single, head of household, or qualifying surviving spouse return ... $55,000 for a married filing separate return.”

“Effective 1/1/2026 ... Nonrefundable child tax credit. ... “Qualifying child” means an individual: ... who is under six years old on the last day of the claimant's taxable year. ... a claimant may claim a nonrefundable tax credit of $1,000 for each qualifying child. ... A claimant may not carry forward or carry back the amount of the tax credit that exceeds the claimant's tax liability. ... reduced by $.10 for each dollar by which modified adjusted gross income ... exceeds: ... married filing separately status, $30,500; ... single filing status or head of household filing status, $49,000; and ... joint filing status, $61,000.”

“This credit of $1,000 per eligible child is fully refundable and phases out as Adjusted Gross Income (AGI) increases. ... Credit is available for each child on the tax return who is six years old or younger at the close of the tax year. ... Credit is reduced by $20 for every additional $1,000 in income, or fraction thereof, after the taxpayer's AGI exceeds $125,000. ... The credit phases out completely at $175,000 of AGI.”