Bill > A4922

Introduced Session

This bill expands eligibility under the New Jersey earned income tax credit program for taxpayers who are victims of domestic abuse, and cannot file a joint return. Under the federal program, if a taxpayer is married, the taxpayer is required to file a joint return with their spouse to be eligible for the federal earned income credit. However, victims of domestic abuse are typically required to file as married filing separately, losing their federal earned income credit and New Jersey earned income tax credit eligibility in the process. The bill exempts a married taxpayer from the joint filing requirement imposed by federal and State law if the taxpayer files as married filing separately and the taxpayer: (i) is living apart from the taxpayer's spouse at the time the taxpayer files the gross income tax return; (ii) is unable to file a joint return because the taxpayer is a victim of domestic abuse; and (iii) indicates on the taxpayer's gross income tax return that the taxpayer meets the criteria set forth in the bill.

AI Summary

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JoAnn Downey (D)*, 

Introduced, Referred to Assembly Women and Children Committee (on 11/05/2020)