Budget Amendment ID: FY2017-S4-6

OTH 6

Clarifying Eligibility for the Earned Income Tax Credit

Messrs. Tarr, O'Connor, Fattman and Ross moved that the proposed new text be amended by inserting after section __ the following new section:-

“SECTION __. 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.”