MA H3073

Increases Massachusetts Earned Income Tax Credit from 40% to 50% of the federal credit amount

Expands EITC eligibility to taxpayers using Individual Taxpayer Identification Numbers (ITINs) and lowers the minimum age requirement from 25 to 18

Provides an additional 5 percentage points increase to the EITC for each qualifying child beyond three children

Sets Child and Family Tax Credit at $600 per dependent with annual cost-of-living adjustments, and allows advance payment options for eligible taxpayers

Requires employers to post multilingual information about tax credits and mandates state coordination with benefit programs to notify recipients about available credits

Applies to tax years beginning on or after January 1, 2025