Amendment ID: S2397-45

Amendment 45

EITC Expansions

Mr. DiDomenico moves that the proposed new text be amended by adding after section 7 the following new sections:-

SECTION XX. Paragraph (1) of subsection (h) of section 6 of chapter 62 of the General Laws, as so appearing, is further amended by inserting at the end of said paragraph the following:- "For each each additional qualifying child above 3 children, the percent of the federal credit shall increase by 5 basis points per qualifying child."

SECTION XX. Paragraph (1) of subsection (h) of section 6 of said chapter 62 of the General Laws, as so appearing, is further 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."