Table 1.

Average State-level Maltreatment Rates by Presence of Refundable State EITC, 2004–2017 (n = 689 state years).

	States without an (n = 27) EITC		States with an (n = 24) EITC
	Mean	SD	Mean	SD
Overall reports per 100,000 children
All children	4,373	2,175	4,404	1,973
Children 0–5 years old	5,215	2,578	5,318	2,051
Children 6–17 years old	3,815	1,851	3,921	2,024
Neglect reports per 100,000 children
All children	2,449	1,472	2,835	1,465
Children 0–5 years old	3,228	1,849	3,745	1,859
Children 6–17 years old	1,990	1,239	2,370	1,326
Physical abuse reports per 100,000 children
All children	1,041	904	961	598
Children 0–5 years old	1,112	1,191	987	695
Children 6–17 years old	981	754	950	633
Emotional abuse reports per 100,000 children
All children	438	793	338	492
Children 0–5 years old	473	998	393	619
Children 6–17 years old	405	681	314	438
Sexual abuse reports per 100,000 children
All children	312	205	338	213
Children 0–5 years old	253	174	284	176
Children 6–17 years old	333	220	361	236
Overall substantiations per 100,000 children
All children	769	432	952	472
Children 0–5 years old	1,078	605	1,318	643
Children 6–17 years old	617	358	780	425

Source: NCANDS Child File: 2004–2018

Note. SD = standard deviation. Because some maltreatment reports are not designated to any of the four maltreatment categories (neglect, physical abuse, emotional abuse, sexual abuse), the sum of reports made annually across the four types of maltreatment does not equal to the total number of reports made each year. States with a refundable EITC during the study period include: CA, CO, CT, DC, IA, IL, IN, KS, LA, MA, MD, ME, MI, MN, NC, NE, NJ, NM, NY, OK, OR, RI, VT, WI. States without a refundable EITC during the study period include: AK, AL, AR, AZ, DE, FL, GA, HI, ID, KY, MO, MS, MT, ND, NH, NV, OH, PA, SC, SD, TN, TX, UT, VA, WA, WV, WY