MA H3319

Bill

Clarifying eligibility for the earned income tax credit

Introduced
01/23/2017

In Committee
01/23/2017

Crossed Over

Passed

Dead
12/31/2018

Introduced Session

190th General Court

Bill Summary

Relative to eligibility for earned income tax credits. Revenue.

AI Summary

This bill clarifies the eligibility requirements for the earned income tax credit (EITC) in Massachusetts. The key provisions are: 1) The EITC credit is equal to 23% of the federal EITC, and is applied last if other credits are used. If the credit amount exceeds the taxpayer's liability, the excess is treated as an overpayment and refunded to the taxpayer. 2) For married taxpayers filing separately, the joint filing requirement for the federal EITC is satisfied if the taxpayer is living apart from their spouse due to domestic abuse and indicates this on their state tax return.

Committee Categories

Budget and Finance

Sponsors (28)

Lori Ehrlich (D)*, Christine Barber (D), Jennifer Benson (D), Paul Brodeur (D), Gailanne Cariddi (D), Mike Connolly (D), Claire Cronin (D), Daniel Cullinane (D), Marjorie Decker (D), Sal DiDomenico (D), Jamie Eldridge (D), Tricia Farley-Bouvier (D), Sean Garballey (D), Ken Gordon (D), Natalie Higgins (D), Dan Hunt (D), Randy Hunt (R), Brad Jones (R), Mary Keefe (D), Kay Khan (D), Robert Koczera (D), Rady Mom (D), Sarah Peake (D), Tom Stanley (D), Bruce Tarr (R), José Tosado (D), Steve Ultrino (D), Chris Walsh (D),

Last Action

Accompanied a new draft, see H3669 (on 05/04/2017)

Official Document

https://malegislature.gov/Bills/190/H3319

(12 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://malegislature.gov/Bills/190/H3319
Bill	https://malegislature.gov/Bills/190/H3319.pdf

Bill	Bill Name	Last Action	Type
H1557	To broaden eligibility for relief from disproportionate property tax burdens	No further action taken	Similar To
H1569	To exempt certain veterans from the state tax	Accompanied a study order, see H4244	Similar To
H1574	To create an income tax deduction for municipal and school fees	Accompanied a study order, see H4244	Similar To
H1577	Relative to reducing the income tax to 5%	Accompanied a study order, see H4244	Similar To
H1642	Relative to artistic contributions	Accompanied a study order, see H4244	Similar To
H3669	Clarifying eligibility for the earned income tax credit	No further action taken	Replaced by
H3779	Implementing a home water filtration tax credit	Accompanied a study order, see H4244	Similar To
S1499	Relative to the income tax deduction for charitable giving	Accompanied a study order, see S2497	Similar To
S1639	Relative to the earned income tax credit	Accompanied a new draft, see H3852	Similar To
S1642	Reducing the income tax	Accompanied a study order, see S2497	Similar To
S1651	Regarding septic credit eligibility	Accompanied a study order, see S2497	Similar To
S1665	Relative to tax credits for the purchase of certain medical supplies	Accompanied a study order, see S2497	Similar To

Bill > H3319

MA H3319

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (28)

Last Action

Official Document

bill text

bill summary

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