Massachusetts 2023-2024 Regular Session

Massachusetts Senate Bill S1793

Introduced
2/16/23  

Caption

To increase family stabilization through the earned income tax credit

Impact

The proposed changes in S1793 would lower the age limit to claim the EITC from 25 to 18 and make it accessible for individuals who are enrolled in higher education, thus allowing students to benefit from the credit as well. Furthermore, the bill ensures that victims of domestic abuse can file for the credit independently, thus enhancing financial independence and stability for these individuals. This approach seeks to alleviate the financial strain on low-income families and support student populations, contributing to overall social welfare in the state.

Summary

Senate Bill S1793 aims to enhance family stability in Massachusetts by expanding the earned income tax credit (EITC) for eligible individuals and families. The bill seeks to revise Section 6 of Chapter 62 of the General Laws to ensure that more people can claim this tax credit, thus providing financial support to those in need. Key provisions include adjusting income thresholds, expanding eligibility criteria, and implementing a broader outreach strategy to ensure that the affected populace is informed of their rights and opportunities under the EITC program.

Contention

Though the bill primarily enjoys strong support among legislators advocating for economic equity, there are concerns regarding its implementation and the potential for increased administrative burden on the Department of Revenue. Opponents may argue about the fiscal implications of expanding tax credits and whether such measures adequately address the root causes of financial instability. However, proponents contend that the EITC is a proven mechanism for lifting families out of poverty and should be viewed as an investment in community welfare rather than a mere expense.

Companion Bills

MA H2704

Similar To Providing an income tax credit for families caring for relatives at home who are elderly or victims of Alzheimer's disease

MA H2762

Similar To To increase family stabilization through the earned income tax credit

MA H4004

Similar To Relative to establishing an income tax credit for purchase of zero-emission and hybrid mobile machinery

MA H4728

Replaced by Study Order

Similar Bills

CA SB1409

Franchise Tax Board: California earned income tax credit: report.

CA AB225

Personal income taxes: earned income credit: earned income amount.

CA AB441

Temporary food facilities: permitting: farmers’ markets and night markets.

CA SB276

Earned Income Tax Credit: 2021 credit calculation.

CA AB93

Personal income taxes: earned income tax credit: young child tax credit: federal individual taxpayer identification number.

CA AB1876

Personal income taxes: federal individual taxpayer identification number: earned income tax credits: young child tax credit.

CA AB398

Personal income tax: Earned Income Tax Credit.

CA AB2589

Earned Income Tax Credit: one-time child tax credit payment.