HOUSE DOCKET, NO. 3288        FILED ON: 1/20/2023

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2761

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Marjorie C. Decker and Andres X. Vargas

_________________

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 establishing a child and family tax credit.

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

Marjorie C. Decker

25th Middlesex

1/19/2023

Andres X. Vargas

3rd Essex

1/20/2023

Lindsay N. Sabadosa

1st Hampshire

1/20/2023

Sean Garballey

23rd Middlesex

1/20/2023

Joanne M. Comerford

Hampshire, Franklin and Worcester

1/24/2023

Mindy Domb

3rd Hampshire

1/25/2023

David Henry Argosky LeBoeuf

17th Worcester

1/25/2023

Michael D. Brady

Second Plymouth and Norfolk

1/26/2023

Sal N. DiDomenico

Middlesex and Suffolk

1/27/2023

Christine P. Barber

34th Middlesex

1/30/2023

Steven Ultrino

33rd Middlesex

2/3/2023

Jon Santiago

9th Suffolk

2/6/2023

Michelle M. DuBois

10th Plymouth

2/7/2023

Patricia A. Duffy

5th Hampden

2/8/2023

James C. Arena-DeRosa

8th Middlesex

2/8/2023

Natalie M. Higgins

4th Worcester

2/9/2023

Tram T. Nguyen

18th Essex

2/10/2023

Patrick Joseph Kearney

4th Plymouth

2/16/2023

Bud L. Williams

11th Hampden

2/22/2023

Priscila S. Sousa

6th Middlesex

2/23/2023

Samantha Montaño

15th Suffolk

2/23/2023

Simon Cataldo

14th Middlesex

2/24/2023

Michelle L. Ciccolo

15th Middlesex

3/2/2023

Tommy Vitolo

15th Norfolk

3/15/2023

Peter Capano

11th Essex

3/30/2023

Erika Uyterhoeven

27th Middlesex

4/24/2023


HOUSE DOCKET, NO. 3288        FILED ON: 1/20/2023

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2761

By Representatives Decker of Cambridge and Vargas of Haverhill, a petition (accompanied by bill, House, No. 2761) of Marjorie C. Decker, Andres X. Vargas and others relative to establishing a child and family tax credit.  Revenue.

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Ninety-Third General Court
(2023-2024)

_______________

 

An Act establishing a child and family 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 2020 Official Edition, is hereby amended by striking out subsections (x) and (y) and inserting in place thereof the following subsection:-

(x) (1) A taxpayer who maintains a household that includes as a member: (A) at least 1 individual who qualifies for an exemption as a dependent under section 151 of the Code; (B) at least 1 qualifying individual, as defined in said section 21 of the Code; or (C) at least 1 individual who is: (I) disabled; and (II) who qualifies as a dependent under section 152 of the Code, shall be allowed a credit in an amount equal to $600 for each such dependent or qualifying individual with respect to the taxpayer; provided, however, that if the taxpayer is married at the close of the taxable year, the credit provided in this subsection shall be allowed if the taxpayer and the taxpayer’s spouse file a joint return for the taxable year or if the taxpayer qualifies as a head of household under section 2(b) of the Code; and provided further, that for the purposes of this subsection, “maintains a household” shall have the same meaning as in said section 21 of the Code; and provided further, that for the purposes of this subsection, “maintains a household” shall have the same meaning as in said section 21 of the Code. With respect to a taxpayer who is a non-resident for part of the taxable year, the credit shall be further limited to the amount of allowable credit multiplied by a fraction, the numerator of which shall be the number of days in the taxable year the person resided in the commonwealth and the denominator of which shall be the number of days in the taxable year. A person who is a non-resident for the entire taxable year shall not be allowed the credit. If the amount of the credit allowed under this subsection exceeds the taxpayer’s tax liability, the commissioner shall treat the excess as an overpayment and shall pay the taxpayer the entire amount of the excess without interest.

(2) The department shall adjust the figures set forth in the first and second paragraphs of this subsection annually to reflect increases in the cost of living by the same method used for federal income tax brackets.