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HOUSE DOCKET, NO. 3269 FILED ON: 1/17/2025
HOUSE . . . . . . . . . . . . . . . No. 3073
The Commonwealth of Massachusetts
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PRESENTED BY:
Marjorie C. Decker and Andres X. Vargas
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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 supporting families through enhanced tax credits.
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PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:Marjorie C. Decker25th Middlesex1/17/2025Mindy Domb3rd Hampshire1/23/2025Natalie M. Blais1st Franklin1/27/2025Sal N. DiDomenicoMiddlesex and Suffolk1/30/2025Lindsay N. Sabadosa1st Hampshire2/10/2025Russell E. Holmes6th Suffolk2/21/2025Mary S. Keefe15th Worcester3/5/2025 1 of 4
HOUSE DOCKET, NO. 3269 FILED ON: 1/17/2025
HOUSE . . . . . . . . . . . . . . . No. 3073
By Representatives Decker of Cambridge and Vargas of Haverhill, a petition (accompanied by
bill, House, No. 3073) of Marjorie C. Decker, Mindy Domb and others for legislation to support
families through enhanced tax credits. Revenue.
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Fourth General Court
(2025-2026)
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An Act supporting families through enhanced tax credits.
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 (1) of subsection (h) of section 6 of chapter 62 of the General
2Laws, as amended by section 11 of chapter 50 of the acts of 2023, is hereby further amended by
3striking out the figure “40” each time it appears, and inserting in place thereof, in each instance,
4the following figure: -50.
5 SECTION 2. Said paragraph (1) of said subsection (h) of said section 6 of said chapter
662, as so amended, is hereby further amended by inserting at the end of said paragraph the
7following sentence: -A taxpayer may claim a credit under this section using either a Social
8Security Number or an Individual Taxpayer Identification Number, if but for section 32(m) of
9the Code, the taxpayer would be eligible to claim the credit. In the case of a taxpayer with a
10qualifying child for the Earned Income Tax Credit but who is ineligible for a Social Security
11Number or Individual Taxpayer Identification Number, the DOR shall issue said child a tax
12identification number, 2 of 4
13 SECTION 3. Said paragraph (1) of said subsection (h) of said section 6 of said chapter
1462, as so amended, is hereby further amended by inserting, in line 252 after the word “year” the
15following words: -provided however that for each additional qualifying child, as defined in
16section 32(b) of the Code, above three children, the percent of the federal credit shall increase by
175 percentage points per qualifying child.
18 SECTION 4: Said subsection (h) of said section 6 of said chapter 62, as so amended, is
19hereby further amended by inserting the following paragraph (3): For the purposes of this
20subsection, an individual who has attained 18 or, if the individual is married, either spouse has
21attained 18 before the close of the taxable year, shall be deemed to have satisfied all eligibility
22requirements under subsection (c)(1)(A)(ii)(II) of section 32 of the Code.
23 SECTION 5. Section 6 of said chapter 62, as most recently amended by section 21 of
24chapter 40 of the acts of 2023, is hereby further amended by striking out subsection (x) and
25inserting in place thereof the following subsection:-
26 (x) (1) For the purposes of this subsection, "maintains a household'' shall have the same
27meaning as in section 21 of the Code. With respect to a taxpayer who is a non-resident for part of
28the taxable year, the credit shall be further limited to the amount of allowable credit multiplied
29by a fraction, the numerator of which shall be the number of days in the taxable year the person
30resided in the commonwealth and the denominator of which shall be the number of days in the
31taxable year. A taxpayer who maintains a household that includes as a member at least 1
32individual: (i) who qualifies for exemption as a dependent under section 151 of the Code; or (ii)
33who is a qualifying individual as defined in said section 21 of the Code; or (iii) who (A) is not
34less than 65 years of age or is disabled and (B) qualifies as a dependent under section 152 of the 3 of 4
35Code, shall be allowed a credit in an amount equal to $600 for each such dependent or qualifying
36individual with respect to the taxpayer; provided, however, that if the taxpayer is married at the
37close of the taxable year, the credit provided in this subsection shall be allowed if: (a) the
38taxpayer and the taxpayer's spouse file a joint return for the taxable year; or (b) the taxpayer
39qualifies as a head of household under section 2(b) of the Code. For each taxable year, the
40commissioner shall increase the amount of the credit for each eligible dependent or qualifying
41individual as provided by this subsection by an amount equal to such credit multiplied by the
42cost-of-living adjustment for the calendar year in which such taxable year begins. A person who
43is a non-resident for the entire taxable year shall not qualify for the credit. If the amount of the
44credit allowed under this subsection exceeds the taxpayer's tax liability, the commissioner shall
45treat the excess as an overpayment and shall pay the taxpayer the entire amount of the excess
46without interest.
47 (2) Upon request by a taxpayer eligible for the Child and Family Tax Credit but ineligible
48for a Social Security Number or Individual Taxpayer Identification Number, the DOR shall issue
49said taxpayer a tax identification number to enable the taxpayer to claim the credit.
50 (3) The commissioner may establish a process to allow taxpayers to elect to receive one
51or more advance payments of the credit under this subsection. The amount of advance payments
52must be based on the taxpayer and commissioner’s estimate of the amount of credit for which the
53taxpayer would be eligible in the taxable year beginning in the calendar year in which the
54payments were made. The commissioner shall not distribute advance payments to a taxpayer
55who does not elect to receive advance payments. The amount of a taxpayer’s credit under this
56subsection for the taxable year is reduced by the amount of advance payments received by the
57taxpayer in the calendar year during which the taxable year began. 4 of 4
58 SECTION 6. In order to ensure the widest possible dissemination of state and federal tax
59credits that are aimed to reduce poverty, the department shall: (i) include multilingual
60information by video and text in its website about state and federal tax credits, free tax
61preparation services, and low-income taxpayer clinics; (ii) provide all employers with a
62multilingual poster and a notice that sets forth the rights under this chapter; (iii) require that all
63employers doing business in the commonwealth post information about tax credits in a
64conspicuous location at the place of employment; (iv) coordinate a notification system by the
65commonwealth about tax credit to applicants for and recipients of unemployment insurance
66under chapter 151A, applicants for and recipients of transitional assistance benefits, including
67food stamps, under chapter 18, and to recipients of subsidized health insurance under chapter
68118E; and (v) collaborate with labor organizations, chambers of commerce, municipalities,
69community-based organizations, and taxpayer advocates to disseminate information about tax
70credits. The multilingual poster and notice requirement in clause (i) shall comply with the
71requirements for employer’s unemployment notices under clauses (i) and (iii) of subsection (d)
72of section 62A of chapter 151A.
73 SECTION 7. This act shall apply to tax years beginning on or after January 1, 2025.