Yes. A refundable tax credit has been added. It totals ten percent of the federal earned income tax credit for which a taxpayer is currently eligible. There is also an exemption for low-and middle-income taxpayers that is based upon adjusted gross income. To qualify you must have an adjusted gross income of $27,500 or less if you are married and filing separately, $36,667 or less for single individuals, or $55,000 or less for married individuals filing jointly.