Budget Amendment ID: FY2027-S4-768

OTH 768

Expand EITC

Mr. Eldridge 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”.