Bill > H4537

This bill clarifies eligibility for the earned income tax credit, which is a tax credit for working people with low to moderate incomes, by amending Section 6 of chapter 62 of the General Laws. Specifically, it addresses how the credit applies to non-residents and married individuals filing separately. For non-residents, the credit will be a portion of the federal credit, calculated based on the number of days they lived in Massachusetts during the tax year, and those who are non-residents for the entire year will not be eligible. For married individuals filing separately, they can still qualify for the credit if they are living apart from their spouse, are unable to file jointly due to domestic abuse, and indicate this on their tax return. The bill also specifies that this credit is applied after other credits and that any excess credit will be refunded to the taxpayer.