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| 2 | 2 | | SENATE DOCKET, NO. 2010 FILED ON: 1/20/2023 |
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| 3 | 3 | | SENATE . . . . . . . . . . . . . . No. 1792 |
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| 4 | 4 | | The Commonwealth of Massachusetts |
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| 5 | 5 | | _________________ |
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| 6 | 6 | | PRESENTED BY: |
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| 7 | 7 | | Sal N. DiDomenico |
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| 8 | 8 | | _________________ |
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| 9 | 9 | | To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General |
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| 10 | 10 | | Court assembled: |
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| 11 | 11 | | The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill: |
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| 12 | 12 | | An Act establishing a child and family tax credit. |
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| 13 | 13 | | _______________ |
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| 14 | 14 | | PETITION OF: |
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| 15 | 15 | | NAME:DISTRICT/ADDRESS :Sal N. DiDomenicoMiddlesex and SuffolkJoanne M. ComerfordHampshire, Franklin and Worcester1/25/2023Michael D. BradySecond Plymouth and Norfolk1/27/2023Jason M. LewisFifth Middlesex2/1/2023Anne M. GobiWorcester and Hampshire2/23/2023Patricia D. JehlenSecond Middlesex3/2/2023 1 of 2 |
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| 16 | 16 | | SENATE DOCKET, NO. 2010 FILED ON: 1/20/2023 |
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| 17 | 17 | | SENATE . . . . . . . . . . . . . . No. 1792 |
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| 18 | 18 | | By Mr. DiDomenico, a petition (accompanied by bill, Senate, No. 1792) of Sal N. DiDomenico, |
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| 19 | 19 | | Joanne M. Comerford, Michael D. Brady, Jason M. Lewis and other members of the Senate for |
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| 20 | 20 | | legislation to establish a child and family tax credit. Revenue. |
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| 21 | 21 | | The Commonwealth of Massachusetts |
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| 22 | 22 | | _______________ |
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| 23 | 23 | | In the One Hundred and Ninety-Third General Court |
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| 24 | 24 | | (2023-2024) |
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| 25 | 25 | | _______________ |
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| 26 | 26 | | An Act establishing a child and family tax credit. |
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| 27 | 27 | | Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority |
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| 28 | 28 | | of the same, as follows: |
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| 29 | 29 | | 1 Section 6 of chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is |
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| 30 | 30 | | 2hereby amended by striking out subsections (x) and (y) and inserting in place thereof the |
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| 31 | 31 | | 3following subsection:- |
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| 32 | 32 | | 4 "(x)(1) A taxpayer who maintains a household that includes as a member: (A) at least 1 |
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| 33 | 33 | | 5individual who qualifies for an exemption as a dependent under section 151 of the Code; (B) at |
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| 34 | 34 | | 6least 1 qualifying individual, as defined in said section 21 of the Code; or (C) at least 1 |
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| 35 | 35 | | 7individual who is: (I) disabled; and (II) who qualifies as a dependent under section 152 of the |
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| 36 | 36 | | 8Code, shall be allowed a credit in an amount equal to $600 for each such dependent or qualifying |
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| 37 | 37 | | 9individual with respect to the taxpayer; provided, however, that if the taxpayer is married at the |
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| 38 | 38 | | 10close of the taxable year, the credit provided in this subsection shall be allowed if the taxpayer |
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| 39 | 39 | | 11and the taxpayer’s spouse file a joint return for the taxable year or if the taxpayer qualifies as a |
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| 40 | 40 | | 12head of household under section 2(b) of the Code; and provided further, that for the purposes of 2 of 2 |
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| 41 | 41 | | 13this subsection, “maintains a household” shall have the same meaning as in said section 21 of the |
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| 42 | 42 | | 14Code; and provided further, that for the purposes of this subsection, “maintains a household” |
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| 43 | 43 | | 15shall have the same meaning as in said section 21 of the Code. With respect to a taxpayer who is |
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| 44 | 44 | | 16a non-resident for part of the taxable year, the credit shall be further limited to the amount of |
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| 45 | 45 | | 17allowable credit multiplied by a fraction, the numerator of which shall be the number of days in |
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| 46 | 46 | | 18the taxable year the person resided in the commonwealth and the denominator of which shall be |
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| 47 | 47 | | 19the number of days in the taxable year. A person who is a non-resident for the entire taxable year |
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| 48 | 48 | | 20shall not be allowed the credit. If the amount of the credit allowed under this subsection exceeds |
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| 49 | 49 | | 21the taxpayer’s tax liability, the commissioner shall treat the excess as an overpayment and shall |
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| 50 | 50 | | 22pay the taxpayer the entire amount of the excess without interest. |
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| 51 | 51 | | 23 (2) The department shall adjust the figures set forth in the first and second paragraphs of |
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| 52 | 52 | | 24this subsection annually to reflect increases in the cost of living by the same method used for |
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| 53 | 53 | | 25federal income tax brackets." |
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