Amendment #1710 to H5500

Expanding Access to the Earned Income Tax Credit

Representatives Decker of Cambridge and Vargas of Haverhill move to amend the bill by adding the following section:

"SECTION XX. Subsection (h) of section 6 of chapter 62 of the General Laws, as appearing in the 2024 Official Edition, is hereby amended by inserting after the word “interest”, in line 254, the following words: -

“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 the credit. In the case of a taxpayer with a qualifying child for the Earned Income Tax Credit but who is ineligible for a Social Security Number or Individual Taxpayer Identification Number, the DOR shall issue said child a tax identification number.”".

Additional co-sponsor(s) added to Amendment #1710 to H5500

Expanding Access to the Earned Income Tax Credit