Does the eitcred variable (earned income tax credit) include state level earned income tax credit or federal?

The EITCRED variable is the earned income tax credit. States have their own earned income credits. These vary between states and over time. Does the CPS EITCRED variable include state level EITC or just federal EITC?

Thank you

The earned income tax credit variable EITCRED only represents the federal EITC and excludes any state-level EITC values. If you are interested in state-level EITC values there is, unfortunately, not a great way to identify this in CPS data. The difference between STATETAX and STATAXAC will include any state-level EITC values, but it also includes other state-level tax credits.