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SENATE DOCKET, NO. 2082 FILED ON: 1/20/2023
SENATE . . . . . . . . . . . . . . No. 1823
The Commonwealth of Massachusetts
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PRESENTED BY:
Paul R. Feeney
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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 expanding the child tax credit.
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PETITION OF:
NAME:DISTRICT/ADDRESS :Paul R. FeeneyBristol and NorfolkPatricia D. JehlenSecond Middlesex3/2/2023 1 of 3
SENATE DOCKET, NO. 2082 FILED ON: 1/20/2023
SENATE . . . . . . . . . . . . . . No. 1823
By Mr. Feeney, a petition (accompanied by bill, Senate, No. 1823) of Paul R. Feeney and
Patricia D. Jehlen for legislation to expand the child 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 expanding the child 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 amended by sections 32 and 33 of
2chapter 102 of the acts of 2021, is hereby amended by striking out subsection (y) and inserting in
3place thereof the following subsection:-
4 (y) A taxpayer who maintains a household that includes as a member at least 1 individual
5under the age of 13 who qualifies for exemption as a dependent under section 151 of the Code
6shall be allowed a credit in an amount equal to $600 for each such dependent; provided,
7however, that a credit shall not be allowed under this subsection if a credit is claimed under
8subsection (x); provided further, that if the taxpayer is married at the close of the taxable year,
9the credit provided in this subsection shall be allowed if the taxpayer and the taxpayer’s spouse
10file a joint return for the taxable year or if the taxpayer qualifies as a head of household under
11section 2(b) of the Code; provided further, that for the purposes of this subsection, “maintains a
12household” shall have the same meaning as in section 21 of the Code; and provided further that
13total income for the taxable year does not exceed $200,000 for a single-filer household or 2 of 3
14$400,000 for a dual-filer household. If the amount of the credit allowed under this subsection
15exceeds the taxpayer’s tax liability, the commissioner shall treat the excess as an overpayment
16and shall pay the taxpayer the entire amount of the excess.
17 A taxpayer who maintains a household that includes as a member at least 1 individual
18under the age of 13 who qualifies for an exemption as a dependent under section 151 of the Code
19shall be allowed a credit in an amount equal to $3000 for each such dependent; provided,
20however, that the dependent was deemed ineligible for the federal child tax credit provided by
21the federal American Rescue Plan Act; provided further that a credit shall not be allowed under
22this subsection if a credit is claimed under subsection (x); provided further, that if the taxpayer is
23married at the close of the taxable year, the credit provided in this subsection shall be allowed if
24the taxpayer and the taxpayer’s spouse file a joint return for the taxable year or if the taxpayer
25qualifies as a head of household under section 2(b) of the Code; provided further, that for the
26purposes of this subsection, “maintains a household” shall have the same meaning as in section
2721 of the Code; and provided further that total income for the taxable year does not exceed
28$200,000 for a single-filer household or $400,000 for a dual-filer household. If the amount of the
29credit allowed under this subsection exceeds the taxpayer’s tax liability, the commissioner shall
30treat the excess as an overpayment and shall pay the taxpayer the entire amount of the excess.
31 A taxpayer who maintains a household that includes as a member at least 1 individual
32who is: (A) not less than 65 years of age or who is disabled; and (B) who qualifies as a
33dependent under section 152 of the Code, shall be allowed a credit in an amount equal to $180 if
34there is 1 such dependent with respect to the taxpayer or $360 if there 354 are not less than 2
35such dependents with respect to the taxpayer; provided, however, that a credit shall not be
36allowed under this subsection if a credit is claimed under subsection (x); provided further, that if 3 of 3
37the taxpayer is married at the close of the taxable year, the credit provided in this subsection shall
38be allowed if the taxpayer and the taxpayer’s spouse file a joint return for the taxable year or if
39the taxpayer qualifies as a head of household under section 2(b) of the Code; and provided
40further, that for the purposes of this subsection, “maintains a household” shall have the same
41meaning as in section 21 of the Code. If the amount of the credit allowed under this subsection
42exceeds the taxpayer’s tax liability, the commissioner shall treat the excess as an overpayment
43and shall pay the taxpayer the entire amount of the excess.