Bill > S1768

This bill aims to improve the earned income credit for working families in Massachusetts. It amends the state's earned income credit by increasing the credit to 50% of the federal credit, even if the taxpayer is ineligible for the federal credit due to the limitation in Section 32(m) of the Internal Revenue Code. The bill also expands eligibility for the state credit by allowing married taxpayers who file separately due to domestic abuse to claim the credit, and by eliminating the minimum age requirement of 25 for childless adults. Additionally, the bill requires the state to take several steps to increase awareness and access to both the state and federal earned income credits, such as mandating employer notifications and coordinating outreach to public assistance recipients. The changes made by this bill will take effect on January 1, 2024.

Budget and Finance

https://malegislature.gov/Bills/193/S1768