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SENATE DOCKET, NO. 1224 FILED ON: 1/19/2023
SENATE . . . . . . . . . . . . . . No. 1798
The Commonwealth of Massachusetts
_________________
PRESENTED BY:
James B. Eldridge
_________________
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 to reduce poverty by expanding the EITC and the child and family tax credit.
_______________
PETITION OF:
NAME:DISTRICT/ADDRESS :James B. EldridgeMiddlesex and WorcesterSal N. DiDomenicoMiddlesex and SuffolkRebecca L. RauschNorfolk, Worcester and Middlesex1/23/2023Joanne M. ComerfordHampshire, Franklin and Worcester1/24/2023Michael D. BradySecond Plymouth and Norfolk1/26/2023Christine P. Barber34th Middlesex1/30/2023Jason M. LewisFifth Middlesex2/1/2023John F. KeenanNorfolk and Plymouth2/10/2023Patricia D. JehlenSecond Middlesex3/3/2023 1 of 3
SENATE DOCKET, NO. 1224 FILED ON: 1/19/2023
SENATE . . . . . . . . . . . . . . No. 1798
By Mr. Eldridge, a petition (accompanied by bill, Senate, No. 1798) of James B. Eldridge, Sal N.
DiDomenico, Rebecca L. Rausch, Joanne M. Comerford and other members of the General
Court for legislation to improve the earned income credit for healthier families. Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1852 OF 2021-2022.]
The Commonwealth of Massachusetts
_______________
In the One Hundred and Ninety-Third General Court
(2023-2024)
_______________
An Act to reduce poverty by expanding the EITC and the 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 1. Paragraph (b) of Part B of section 3 of chapter 62 of the General Laws, as
2appearing in the 2020 Official Edition, is hereby amended by striking out subparagraph 3.
3 SECTION 2. Section 6 of said chapter 62, as most recently amended by section 33 of
4chapter 102 of the Acts of 2021, is hereby amended by striking out, in lines 245 and 250, the
5figure “30” and inserting in place thereof, in each instance, the following figure:- 50.
6 SECTION 3. The first paragraph of said section 6 of said chapter 62, as so amended, is
7hereby further amended by adding the following sentence:- A taxpayer may claim a credit under
8this section, using either a Social Security number or an individual taxpayer identification
9number, if but for section 32(m) of the Code, the taxpayer would be eligible to claim a credit. 2 of 3
10 SECTION 4. Said section 6 of said chapter 62, as so amended, is hereby further amended
11by inserting, in line 252, after the word “year” the following words:- provided, however that for
12each additional qualifying child, as defined in section 32 (b) of the Code, above 3 children, the
13per cent of the federal credit shall increase by 5 percentage points per qualifying child.
14 SECTION 5. Said section 6 of said chapter 62, as so amended, is hereby further amended
15by striking out subsections (x) and (y) and inserting in place thereof the following subsection:-
16(x) (1) A taxpayer who maintains a household that includes as a member: (A) at least 1
17individual who qualifies for an exemption as a dependent under section 151 of the Code; (B) at
18least 1 qualifying individual, as defined in said section 21 of the Code; or (C) at least 1
19individual who is: (I) disabled; and (II) who qualifies as a dependent under section 152 of the
20Code, shall be allowed a credit in an amount equal to $600 for each such dependent or qualifying
21individual with respect to the taxpayer.
22 (2) A taxpayer who maintains a household that does not include a member listed in the
23first paragraph of this subsection shall be allowed a credit in an amount equal to $600.
24 (3) If a taxpayer is married at the close of the taxable year, the credit provided in this
25subsection shall be allowed if the taxpayer and the taxpayer’s spouse file a joint return for the
26taxable year or if the taxpayer qualifies as a head of household under section 2(b) of the Code
27 (4) For the purposes of this subsection, “maintains a household” shall have the same
28meaning as in section 21 of the Code. (5) With respect to a taxpayer who is a non-resident for
29part of the taxable year, the credit shall be further limited to the amount of allowable credit
30multiplied by a fraction, the numerator of which shall be the number of days in the taxable year
31the person resided in the commonwealth and the denominator of which shall be the number of 3 of 3
32days in the taxable year. A person who is a non-resident for the entire taxable year shall not be
33allowed the credit. If the amount of the credit allowed under this subsection exceeds the
34taxpayer’s tax liability, the commissioner shall treat the excess as an overpayment and shall pay
35the taxpayer the entire amount of the excess without interest. (6) The department shall adjust the
36figures set forth in the first and second paragraphs of this subsection annually to reflect increases
37in the cost of living by the same method used for federal income tax brackets.
38 SECTION 6. In order to ensure the widest possible dissemination of state and federal tax
39credits that are aimed to reduce poverty, the department shall: (i) include multilingual
40information by video and text in its website about state and federal tax credits, free tax
41preparation services, and low-income taxpayer clinics; (ii) provide all employers with a
42multilingual poster and a notice that sets forth the rights under this chapter; (iii) require that all
43employers doing business in the commonwealth post information about tax credits in a
44conspicuous location at the place of employment; (iv) coordinate a notification system by the
45commonwealth about tax credit to applicants for and recipients of unemployment insurance
46under chapter 151A, applicants for and recipients of transitional assistance benefits, including
47food stamps, under chapter 18, and to recipients of subsidized health insurance under chapter
48118E; and (v) collaborate with labor organizations, chambers of commerce, municipalities,
49community-based organizations, and taxpayer advocates to disseminate information about tax
50credits. The multilingual poster and notice requirement in clause (i) shall comply with the
51requirements for employer’s unemployment notices under clauses (i) and (iii) of subsection (d)
52of section 62A of chapter 151A.