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SENATE DOCKET, NO. 1380 FILED ON: 1/16/2025
SENATE . . . . . . . . . . . . . . No. 1975
The Commonwealth of Massachusetts
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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 WorcesterJoanne M. ComerfordHampshire, Franklin and Worcester2/11/2025 1 of 5
SENATE DOCKET, NO. 1380 FILED ON: 1/16/2025
SENATE . . . . . . . . . . . . . . No. 1975
By Mr. Eldridge, a petition (accompanied by bill, Senate, No. 1975) of James B. Eldridge and
Joanne M. Comerford for legislation to improve the earned income credit for healthier families.
Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1798 OF 2023-2024.]
The Commonwealth of Massachusetts
_______________
In the One Hundred and Ninety-Fourth General Court
(2025-2026)
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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 (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 2 of 5
11Number or Individual Taxpayer Identification Number, the DOR shall issue said child a tax
12identification number.
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 after “taxable year” the following
15words: -except that in the case of a taxpayer without a qualifying child, the amount of the credit
16shall be 100 per cent of the earned income credit allowable under Section 32 of the Code.
17 SECTION 4. Said paragraph (1) of said subsection (h) of said section 6 of said chapter
1862, as so amended, is hereby further amended by inserting, in line 252 after the word “year” the
19following words: -provided however that for each additional qualifying child, as defined in
20section 32(b) of the Code, above three children, the percent of the federal credit shall increase by
215 percentage points per qualifying child.
22 SECTION 5. Said subsection (h) of said section 6 of said chapter 62, as so amended, is
23hereby further amended by inserting the following paragraph:-
24 (3): For the purposes of this subsection, an individual who has attained 18 or, if the
25individual is married, either spouse has attained 18 before the close of the taxable year, shall be
26deemed to have satisfied all eligibility requirements under subsection (c)(1)(A)(ii)(II) of section
2732 of the Code.
28 SECTION 6. Section 6 of said chapter 62, as most recently amended by section 21 of
29chapter 50 of the acts of 2023, is hereby further amended by striking out subsection (x) and
30inserting in place thereof the following subsection:- 3 of 5
31 (x) (1) For the purposes of this subsection, "maintains a household'' shall have the same
32meaning as in section 21 of the Code. With respect to a taxpayer who is a non-resident for part of
33the taxable year, the credit shall be further limited to the amount of allowable credit multiplied
34by a fraction, the numerator of which shall be the number of days in the taxable year the person
35resided in the commonwealth and the denominator of which shall be the number of days in the
36taxable year. A taxpayer who maintains a household that includes as a member at least 1
37individual: (i) who qualifies for exemption as a dependent under section 151 of the Code; or (ii)
38who is a qualifying individual as defined in said section 21 of the Code; or (iii) who (A) is not
39less than 65 years of age or is disabled and (B) qualifies as a dependent under section 152 of the
40Code, shall be allowed a credit in an amount equal to $600 for each such dependent or qualifying
41individual with respect to the taxpayer; provided, however, that if the taxpayer is married at the
42close of the taxable year, the credit provided in this subsection shall be allowed if: (a) the
43taxpayer and the taxpayer's spouse file a joint return for the taxable year; or (b) the taxpayer
44qualifies as a head of household under section 2(b) of the Code. For each taxable year, the
45commissioner shall increase the amount of the credit for each eligible dependent or qualifying
46individual as provided by this subsection to reflect cost of living by the same method used for
47federal income tax brackets. A person who is a non-resident for the entire taxable year shall not
48qualify for the credit. If the amount of the credit allowed under this subsection exceeds the
49taxpayer's tax liability, the commissioner shall treat the excess as an overpayment and shall pay
50the taxpayer the entire amount of the excess without interest.
51 (2) Upon request by a taxpayer eligible for the Child and Family Tax Credit but ineligible
52for a Social Security Number or Individual Taxpayer Identification Number, the DOR shall issue
53said taxpayer a tax identification number to enable the taxpayer to claim the credit. 4 of 5
54 (3) A taxpayer who maintains a household that does not include a member listed in the
55first paragraph of this subsection and who receives benefits under 42 U.S.C. 1382 shall be
56allowed a credit in an amount equal to $600.
57 (4) The commissioner may establish a process to allow taxpayers to elect to receive one
58or more advance payments of the credit under this subsection. The amount of advance payments
59must be based on the taxpayer and commissioner’s estimate of the amount of credit for which the
60taxpayer would be eligible in the taxable year beginning in the calendar year in which the
61payments were made. The commissioner shall not distribute advance payments to a taxpayer
62who does not elect to receive advance payments. The amount of a taxpayer’s credit under this
63subsection for the taxable year is reduced by the amount of advance payments received by the
64taxpayer in the calendar year during which the taxable year began.
65 SECTION 7. In order to ensure the widest possible dissemination of state and federal tax
66credits that are aimed to reduce poverty, the department shall: (i) include multilingual
67information by video and text in its website about state and federal tax credits, free tax
68preparation services, and low-income taxpayer clinics; (ii) provide all employers with a
69multilingual poster and a notice that sets forth the rights under this chapter; (iii) require that all
70employers doing business in the commonwealth post information about tax credits in a
71conspicuous location at the place of employment; (iv) coordinate a notification system by the
72commonwealth about tax credit to applicants for and recipients of unemployment insurance
73under chapter 151A, applicants for and recipients of transitional assistance benefits, including
74food stamps, under chapter 18, and to recipients of subsidized health insurance under chapter
75118E; and (v) collaborate with labor organizations, chambers of commerce, municipalities,
76community-based organizations, and taxpayer advocates to disseminate information about tax 5 of 5
77credits. The multilingual poster and notice requirement in clause (i) shall comply with the
78requirements for employer’s unemployment notices under clauses (i) and (iii) of subsection (d)
79of section 62A of chapter 151A.
80 SECTION 8. This act shall apply to tax years beginning on or after January 1, 2025.