Massachusetts 2023-2024 Regular Session

Massachusetts Senate Bill S1823

Introduced
2/16/23  

Caption

Expanding the child tax credit

Impact

The implementation of S1823 would have a profound impact on the state's financial landscape, particularly concerning the tax liabilities of families. By increasing the child tax credit, the bill seeks to alleviate some of the financial burdens faced by households, especially those with limited income. The eligibility thresholds set forth mean that families with a total income not exceeding $200,000 for single filers and $400,000 for joint filers will benefit from the expanded credit. This change not only promotes economic stability for working families but also encourages child welfare through financial support aimed at reducing child poverty rates.

Summary

Bill S1823, titled 'An Act expanding the child tax credit', aims to increase the financial support available to families with dependents under the age of 13 in the Commonwealth of Massachusetts. The bill proposes a significant expansion of the existing child tax credit, allowing taxpayers with eligible children to claim a credit of $3,000 per qualifying dependent. This change is specifically directed at families who qualify for exemptions under federal tax law and are not eligible for the federal child tax credit due to specific criteria outlined in recent legislation. The adjustments are targeted at enhancing support for low- and middle-income families, providing them with additional financial relief during tax season.

Contention

As with many legislative measures, S1823 has sparked discussions around its implications and efficacy. Proponents argue that the expanded child tax credit is crucial for supporting families in raising their children, safeguarding against economic hardship. Critics, however, may raise concerns about the sustainability of financing such credits and whether it adequately addresses the broader needs of families. Additionally, the nuances of who qualifies for the expanded credits under the new provisions could lead to debates over perceived fairness in the distribution of tax benefits. Ensuring that the legislation effectively reaches the intended beneficiaries while balancing fiscal responsibility remains a primary point of contention.

Companion Bills

MA S1903

Similar To Establishing a tax credit for child care

MA S1913

Similar To Relative to middle class economic relief

MA S1792

Similar To Establishing a child and family tax credit

MA S1814

Similar To Establishing a child care tax credit in the Commonwealth

MA H2736

Similar To Establishing a child care tax credit

MA H4736

Replaced by Commuter transit benefits, child tax credit, and other related matters

Previously Filed As

MA S2273

Reducing administrative burden for government and industry

MA S747

Relative to access to paid family and medical leave and unemployment insurance for graduate student workers

MA S514

To protect the integrity of town meetings

MA S2388

Relative to historic route designations

MA S2125

Reducing administrative burden for government and industry

MA S1855

Relative to retirement board membership

MA S1844

Relative to retirement boards

MA S239

Relative to certain hospitality venues

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