State EITC

In 2007, North Carolina became the twenty-second state to adopt a state Earned Income Tax Credit. This year, the North Carolina EITC will be based on earnings from 2009, meaning that workers will claim the credit when they file their North Carolina tax return beginning in January of 2010. The N.C. EITC will be 5% of the federal EITC with the same eligibility requirements. 

Two studies from the NC Budget and Tax Center examine the federal and state EITC in NC:

"Making Work Pay"
"A Boost for Families Who Need It the Most"