Budget Amendment ID: FY2027-S4-768

OTH 768

Expand EITC

Messrs. Eldridge, Mark, Collins, Lewis and Gomez, Ms. Kennedy, Ms. Miranda, Mr. Brady, Ms. Edwards, Mr. Moore, Ms. Jehlen, Ms. Howard and Mr. Tarr moved that the proposed new text be amended by inserting after section XX 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”.