Bill > S1823

This bill expands the child tax credit in Massachusetts. It increases the credit amount from $600 to $3,000 per child under age 13 for families with total income up to $200,000 (single filer) or $400,000 (dual filer), provided the child was deemed ineligible for the federal child tax credit under the American Rescue Plan Act. It also provides a new credit of $180 for one dependent age 65 or older or disabled, or $360 for two or more such dependents, for eligible taxpayers. The credit amounts that exceed the taxpayer's tax liability will be refunded.

Budget and Finance

https://malegislature.gov/Bills/193/S1823