MA S1957

Increases the Massachusetts Earned Income Tax Credit from 40% to 50% of the federal credit and adds 5 percentage points for each qualifying child above three children

Expands EITC eligibility to taxpayers using Individual Taxpayer Identification Numbers (ITINs) instead of Social Security Numbers, with DOR authorized to issue tax identification numbers to qualifying children ineligible for SSNs or ITINs

Lowers the minimum age for EITC eligibility to 18 years old (from the current federal requirement of 25 for workers without children)

Sets the Child and Family Tax Credit at $600 per dependent with annual cost-of-living adjustments, makes it fully refundable, and allows advance payments at taxpayer election

Requires DOR to disseminate multilingual information about tax credits through employer posters, website materials, and notifications to unemployment insurance, transitional assistance, and subsidized health insurance recipients; effective for tax years beginning January 1, 2025