HOUSE DOCKET, NO. 405        FILED ON: 1/12/2023

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2957

The Commonwealth of Massachusetts

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PRESENTED BY:

Jeffrey Rosario Turco

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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 relative to monthly child tax credit payments.

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PETITION OF:

HOUSE DOCKET, NO. 405        FILED ON: 1/12/2023

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2957

The Commonwealth of Massachusetts

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

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An Act relative to monthly child tax credit payments.

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. Subsection (y) of section 6 of chapter 62 of the General Laws, as amended by section 33 of chapter 102 of the acts of 2021, is hereby further amended by striking out the words “: (i) at least 1 individual under the age of 12 who qualifies for exemption as a dependent under section 151 of the Code; or (ii)”.

SECTION 2. Said section 6 of said chapter 62, as most recently amended by section 29 of chapter 24 of the acts of 2021, is hereby further amended by adding the following subsection:-

(aa)(1) As used in this subsection the following terms shall, unless the context clearly requires otherwise, have the following meanings:

“Maintains a household”, furnishes over half the cost of maintaining the household in the taxable year.

“Qualifying child”, an individual between the ages of 1 day old and 16 years old who qualifies for exemption as a dependent under section 151 of the Code.

(2) A taxpayer who maintains a household that includes as a member at least 1 qualifying child shall be allowed a refundable credit in an amount equal to $250 per month per qualifying child; 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. 

(3) The commissioner shall establish a program to make payments on a monthly basis to taxpayers of $250 per qualifying child for each month of the year that the taxpayer maintains a household that includes as a member at least 1 qualifying child. The commissioner shall establish an online portal that allows taxpayers to: (i) elect not to receive payments under this subsection and (ii) provide information to the commissioner relevant to a modification under this subsection, including but not limited to birth, aging or death of a qualifying child.