Amendment #158 to H4200

An Amendment Clarifying Eligibility for the Earned Income Tax Credit

Ms. Ehrlich of Marblehead moves to amend the bill by adding the following section: “Section XXXX. Subsection (h) of section 6 of Chapter 62 of the General Laws is hereby amended by striking out, after the word ”fraction”, the words, “the numerator of which shall be the earned income of the nonresident from Massachusetts sources and the denominator of which shall be the earned income of the nonresident from all sources,” and inserting in place thereof the words “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.”

Additional co-sponsor(s) added to Amendment #158 to H4200

An Amendment Clarifying Eligibility for the Earned Income Tax Credit