Rank,State,"Individual returns, TY2023",Returns claiming 25C,"25C claims per 1,000 returns",25C amount ($ thousands),Average 25C credit,Rebate status on 2026-11-02
1,Maine,"712,110","21,270",29.9,"25,335","$1,191","Launched, limited or partly paused"
2,New Hampshire,"732,250","20,370",27.8,"21,448","$1,053","Funds awarded, not launched"
3,Vermont,"335,140","9,310",27.8,"10,970","$1,178","Funds awarded, not launched"
4,Connecticut,"1,822,410","46,170",25.3,"43,440",$941,"Funds awarded, not launched"
5,Massachusetts,"3,595,730","90,120",25.1,"93,119","$1,033","Funds awarded, not launched"
6,Wisconsin,"2,944,630","71,360",24.2,"54,676",$766,"Launched, taking applications"
7,Rhode Island,"570,860","13,760",24.1,"12,301",$894,"Launched, limited or partly paused"
8,Delaware,"507,390","12,030",23.7,"11,556",$961,"Funds awarded, not launched"
9,Michigan,"4,872,330","114,730",23.5,"86,307",$752,"Launched, limited or partly paused"
10,Pennsylvania,"6,301,140","146,770",23.3,"129,682",$884,"Funds awarded, not launched"
11,Minnesota,"2,902,640","65,260",22.5,"52,064",$798,"Funds awarded, not launched"
12,New Jersey,"4,654,080","104,140",22.4,"85,859",$824,"Funds awarded, not launched"
13,Illinois,"6,100,250","122,330",20.1,"94,868",$776,"Funds awarded, not launched"
14,Iowa,"1,482,000","28,710",19.4,"21,472",$748,"Funds awarded, not launched"
15,Maryland,"3,100,200","59,950",19.3,"59,643",$995,"Funds awarded, not launched"
16,Indiana,"3,241,920","59,950",18.5,"48,723",$813,"Launched, taking applications"
17,Ohio,"5,678,870","103,940",18.3,"84,258",$811,"Funds awarded, not launched"
18,Virginia,"4,168,070","75,200",18.0,"78,219","$1,040","Funds awarded, not launched"
19,New York,"9,789,330","167,250",17.1,"145,845",$872,"Launched, taking applications"
20,Montana,"553,910","9,240",16.7,"7,753",$839,"Funds awarded, not launched"
21,Nebraska,"951,450","15,230",16.0,"12,262",$805,"Funds awarded, not launched"
22,Alabama,"2,140,840","34,140",15.9,"31,144",$912,"Funds awarded, not launched"
23,Florida,"11,218,030","177,070",15.8,"151,091",$853,"Funds awarded, not launched"
24,Arizona,"3,391,030","53,170",15.7,"46,895",$882,"Launched, taking applications"
25,South Dakota,"444,890","6,930",15.6,"5,481",$791,Did not apply
26,Washington,"3,781,890","59,010",15.6,"70,875","$1,201","Funds awarded, not launched"
27,Missouri,"2,870,290","43,700",15.2,"36,824",$843,"Funds awarded, not launched"
28,North Dakota,"371,320","5,460",14.7,"4,086",$748,"Funds awarded, not launched"
29,Colorado,"3,086,830","45,000",14.6,"40,921",$909,"Launched, now closed or fully reserved"
30,Utah,"1,542,530","22,590",14.6,"19,601",$868,"Funds awarded, not launched"
31,Oregon,"2,067,600","29,980",14.5,"32,781","$1,093","Funds awarded, not launched"
32,North Carolina,"4,923,710","70,590",14.3,"71,368","$1,011","Launched, taking applications"
33,Idaho,"884,660","12,600",14.2,"11,136",$884,"Funds awarded, not launched"
34,Kansas,"1,366,100","18,850",13.8,"15,011",$796,"Funds awarded, not launched"
35,Georgia,"4,881,840","66,200",13.6,"59,076",$892,"Launched, limited or partly paused"
36,Kentucky,"1,980,840","27,030",13.6,"23,939",$886,"Funds awarded, not launched"
37,South Carolina,"2,487,890","33,030",13.3,"31,716",$960,"Funds awarded, not launched"
38,New Mexico,"980,620","12,910",13.2,"11,465",$888,"Launched, taking applications"
39,Wyoming,"282,340","3,720",13.2,"3,078",$827,"Funds awarded, not launched"
40,Tennessee,"3,259,560","41,950",12.9,"38,024",$906,"Funds awarded, not launched"
41,Alaska,"347,930","4,350",12.5,"3,938",$905,"Funds awarded, not launched"
42,Texas,"13,671,450","171,020",12.5,"144,918",$847,"Funds awarded, not launched"
43,Nevada,"1,564,590","19,420",12.4,"16,164",$832,"Funds awarded, not launched"
44,California,"18,482,300","218,470",11.8,"208,465",$954,"Launched, now closed or fully reserved"
45,Mississippi,"1,229,590","14,540",11.8,"11,753",$808,"Funds awarded, not launched"
46,District of Columbia,"348,640","3,990",11.4,"4,221","$1,058","Launched, limited or partly paused"
47,West Virginia,"777,490","8,400",10.8,"8,093",$963,Pilot phase only
48,Arkansas,"1,292,190","13,630",10.5,"11,783",$864,"Funds awarded, not launched"
49,Louisiana,"1,932,540","18,130",9.4,"14,463",$798,"Funds awarded, not launched"
50,Oklahoma,"1,702,930","15,450",9.1,"12,641",$818,"Funds awarded, not launched"
51,Hawaii,"695,470","3,520",5.1,"2,809",$798,"Funds awarded, not launched"