HOUSE DOCKET, NO. 3250        FILED ON: 1/20/2017

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3319

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Lori A. Ehrlich and Marjorie C. Decker

_________________

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

1/20/2017

Marjorie C. Decker

25th Middlesex

2/3/2017

Christine P. Barber

34th Middlesex

1/28/2017

Jennifer E. Benson

37th Middlesex

1/24/2017

Paul Brodeur

32nd Middlesex

2/1/2017

Gailanne M. Cariddi

1st Berkshire

2/2/2017

Mike Connolly

26th Middlesex

1/31/2017

Claire D. Cronin

11th Plymouth

1/27/2017

Daniel Cullinane

12th Suffolk

2/2/2017

Sal N. DiDomenico

Middlesex and Suffolk

2/3/2017

James B. Eldridge

Middlesex and Worcester

1/26/2017

Tricia Farley-Bouvier

3rd Berkshire

1/27/2017

Sean Garballey

23rd Middlesex

2/3/2017

Kenneth I. Gordon

21st Middlesex

1/26/2017

Natalie Higgins

4th Worcester

2/2/2017

Daniel J. Hunt

13th Suffolk

1/30/2017

Randy Hunt

5th Barnstable

1/31/2017

Bradley H. Jones, Jr.

20th Middlesex

1/31/2017

Mary S. Keefe

15th Worcester

2/1/2017

Kay Khan

11th Middlesex

1/27/2017

Robert M. Koczera

11th Bristol

1/24/2017

Rady Mom

18th Middlesex

2/2/2017

Sarah K. Peake

4th Barnstable

1/27/2017

Thomas M. Stanley

9th Middlesex

1/30/2017

Bruce E. Tarr

First Essex and Middlesex

2/3/2017

José F. Tosado

9th Hampden

1/31/2017

Steven Ultrino

33rd Middlesex

2/2/2017

Chris Walsh

6th Middlesex

1/31/2017


HOUSE DOCKET, NO. 3250        FILED ON: 1/20/2017

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3319

By Representatives Ehrlich of Marblehead and Decker of Cambridge, a petition (accompanied by bill, House, No. 3319) of Lori A. Ehrlich and others relative to eligibility for earned income tax credits.  Revenue.

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Ninetieth General Court
(2017-2018)

_______________

 

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 1. Section 6 of chapter 62 of the General Laws, as most recently amended by chapter 52 of the acts of 2015, is hereby amended by striking out subsection (h) and inserting in place thereof the following subsection:-

(h)(1) 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 23 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 23 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. 

(2) For purposes of the credit under this subsection, a married taxpayer shall satisfy the  joint filing requirement under the provisions of Section 32 of the Code if the taxpayer files an income tax return using a filing status of married filing separately and the taxpayer: (i) is living apart from the individual’s spouse at the time the taxpayer files the taxpayer’s tax return, (ii) is unable to file a joint return because the taxpayer is a victim of domestic abuse, and (iii) indicates on the taxpayer’s income tax return that the taxpayer meets the criteria under (i) and (ii).