TANF Spending on Refundable Tax Credits

This figure shows trends in TANF spending on Refundable Tax Credits from FY 2015-2022 by region.

For more information on state TANF spending, visit our report landing page.

TANF Spending on Refundable Tax Credits, FYs 2015-2022

Note: Total state TANF spending includes both expenditures and transfers for federal TANF funds and expenditures of state maintenance of effort funds, as reported by states in Department of Health and Human Services (HHS) Form ACF-196R. While TANF’s authorizing legislation provides states $16.5 billion in fixed federal TANF funding, state spending may vary from year to year as states spend different amounts of maintenance of effort funds, receive and spend federal Contingency Funds, and spend unspent federal funds carried over from previous years or retain these funds for future use.

Definitions

Refundable Tax Credits: This is the sum of two Form ACF-196R categories:

Refundable Earned Income Tax Credits: Refundable portion of state or local earned income tax credits (EITC) paid to families that are consistent with TANF regulations.

Non-EITC Refundable State Tax Credits: Refundable portion of other tax credits provided under state or local law that are consistent with TANF regulations.