Amendment ID: S2397-13

Amendment 13

Strengthen the EITC and Child Tax Credit

Messrs. Eldridge, Gomez and Brady, Ms. Edwards, Ms. Miranda, Messrs. Feeney and Timilty and Ms. Rausch move that the proposed new text be amended by inserting after section 41 the following sections:-

SECTION 42. Paragraph (1) of subsection (h) of section 6 of chapter 62 of the General Laws is hereby amended by inserting at the end of said paragraph the following:- “provided, however that for each additional qualifying child above 3 children, the percent of the federal credit shall increase by 5 basis points per qualifying child.”

SECTION 43. 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 Code, the taxpayer would be eligible to claim a credit.”;

In section 7, line 44 and 45, by striking the figure “40” and inserting in place thereof the following:- “50”.; and

In section 18, line 110, by striking the figure “310” and inserting in place thereof the following:- “600”.