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