HOUSE DOCKET, NO. 3848        FILED ON: 5/13/2015

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3901

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Lori A. Ehrlich

_________________

To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:

The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:

An Act clarifying eligibility for the earned income tax credit.

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

Lori A. Ehrlich

8th Essex

5/13/2015

Daniel J. Hunt

13th Suffolk

7/26/2019

Shawn Dooley

9th Norfolk

5/14/2015

Robert M. Koczera

11th Bristol

5/14/2015

Chris Walsh

6th Middlesex

5/13/2015

Denise Provost

27th Middlesex

7/26/2019

Gailanne M. Cariddi

1st Berkshire

7/26/2019

Kay Khan

11th Middlesex

5/14/2015


HOUSE DOCKET, NO. 3848        FILED ON: 5/13/2015

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3901

By Ms. Ehrlich of Marblehead, a petition (subject to Joint Rule 12) of Lori A. Ehrlich and others relative to the earned income tax credit.  Revenue.

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Eighty-Ninth General Court
(2015-2016)

_______________

 

An Act clarifying eligibility for the earned income tax credit.

 

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

Section 6 of chapter 62 of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by striking subsection (h) and inserting in place thereof the following new subsection:

"(h) A taxpayer shall be allowed a credit against the taxes imposed by this chapter if such person qualified for and claimed the earned income credit, so called, allowed under the provisions of section 32 of the Code, as amended and in effect for the tax year. With respect to a person who is a nonresident for part of the taxable year, the credit shall be limited to 15 per cent of the federal credit multiplied by a fraction, the numerator of which shall be the number of days in the tax year the person resided in Massachusetts and the denominator of which shall be the number of days in the taxable year. Persons who are nonresidents for the entirety of the taxable year shall not be allowed the credit. The credit allowed by this subsection shall equal 15 per cent of the federal credit received by the taxpayer for the taxable year. If other credits allowed under this section are utilized by the taxpayer for the taxable year, the credit afforded by this subsection shall be applied last. If the amount of the credit allowed hereunder exceeds the taxpayer's liability, the commissioner shall treat such excess as an overpayment and shall pay the taxpayer the amount of such excess, without interest."