Massachusetts 2023-2024 Regular Session

Massachusetts Senate Bill S1792

Introduced
2/16/23  

Caption

Establishing a child and family tax credit

Impact

If enacted, S1792 would alter Section 6 of Chapter 62 of the General Laws, effectively enhancing tax relief for families and contributing to the state’s overall child welfare support initiatives. This change could lead to an increase in disposable income for families, potentially injecting more capital into the local economy. By adjusting the figures annually to account for cost of living increases, the bill ensures that the tax credit remains relevant over time, addressing inflationary pressures.

Summary

Senate Bill S1792 aims to establish a child and family tax credit in the Commonwealth of Massachusetts. This legislation proposes to amend existing tax laws to provide a $600 credit for each dependent and qualifying individual maintained by a taxpayer in a household. The bill specifically targets families with dependents who qualify for exemption under the federal tax code, including those who are disabled. The goal of the bill is to alleviate the financial burden on families, promoting economic welfare and stability.

Contention

While the bill has received backing from various lawmakers, notable points of contention have arisen regarding the potential impact on state revenues. Critics may argue that increasing tax credits could strain the state's budget, diverting necessary funds from other essential services. Furthermore, there may be concerns about how effectively the credit will reach those who need it the most, particularly in ensuring accessibility for low-income families and non-residents during the taxable year.

Companion Bills

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Previously Filed As

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Similar Bills

No similar bills found.