Budget Amendment ID: FY2016-S3-45

OTH 45

Earned Income Tax Credit

Messrs. Eldridge, Moore and Lewis moved that the proposed new text be amended by inserting after section XX, the following new section:-

“SECTION XX. SECTION 1. Section 6 (h) of chapter 62 of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by striking out, in line 239, the number “15” and inserting in place thereof the following number: - 50.

SECTION 2. Section 6 (h) of chapter 62 , as so appearing, is further amended by striking out, in line 243, the number “15” and inserting in place thereof the following number: - 50.

SECTION 3. Section 6 (h) of chapter 62, as so appearing, is further amended by inserting after the word “interest” in line 249, the following paragraphs:

(2) For purposes of the earned income credit under this subsection, a married taxpayer will satisfy the joint filing requirement under Section 32(d) 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 his or her tax return, (ii) is unable to file a joint return because the taxpayer is a victim of domestic abuse, and (iii) indicates on his or her income tax return in accordance with the relevant instructions that the taxpayer meets the criteria under (i) and (ii).

(3) In order to ensure the widest possible dissemination the state and federal earned income credit , the department shall: (i) provide all employers with a multilingual poster and a notice that sets forth the rights to the earned income credit under this chapter; (ii) require that all employers doing business in Massachusetts post information about the earned income credit in a conspicuous location at the place of employment; (iii) coordinate a notification system by the commonwealth to applicants for and recipients of unemployment insurance under chapter 151A, applicants for and recipients of transitional assistance benefits, including food stamps, under chapter 18, and to recipients of subsidized health insurance under chapter 118E; and (iv) collaborate with labor organizations, chambers of commerce, municipalities, community-based organizations, and taxpayer advocates. The multilingual notice requirement in subsection (i) shall comply with the language requirements for employer’s unemployment notices under section 62A(d)(iii) of chapter 151A.