MA S1975

Increases Massachusetts Earned Income Tax Credit (EITC) from 40% to 50% of the federal credit, and to 100% for taxpayers without qualifying children

Expands EITC eligibility to taxpayers using Individual Taxpayer Identification Numbers (ITINs) instead of Social Security Numbers, with DOR issuing tax IDs for qualifying children who lack both

Adds 5 percentage points to the state EITC for each qualifying child above three children and lowers the age requirement to 18 years old

Sets the Child and Family Tax Credit at $600 per dependent/qualifying individual with annual cost-of-living adjustments, allows advance payments, and extends eligibility to SSI recipients without dependents

Requires multilingual outreach including employer workplace postings, website information, and coordination with unemployment, transitional assistance, and MassHealth programs to promote tax credit awareness; effective January 1, 2025