Budget Amendment ID: FY2021-S4-67

OTH 67

Earned Income Tax Credit Access

Messrs. Eldridge, O'Connor, Moore and Collins and Ms. Chang-Diaz moved that the proposed new text be amended by inserting after section XX the following:-

“SECTION XX. Paragraph (1) of subsection (h) of section 6 of chapter 62 of the General Laws, as so appearing, is hereby amended by inserting at the end of said paragraph the following:-

“A taxpayer may claim a credit under this section, using either a Social Security number or an individual taxpayer identification number, if but for section 32(m) of the Code, the taxpayer would be eligible to claim a credit.”