NJ A5953

Allows victims of domestic abuse to claim the New Jersey Earned Income Tax Credit (EITC) while filing as "married filing separately," removing the standard joint filing requirement for married taxpayers

Requires taxpayers claiming this exception to meet three conditions: living apart from their spouse when filing, being unable to file jointly due to domestic abuse, and indicating on their tax return that they meet these criteria

Addresses a gap where domestic abuse victims lose eligibility for both federal and state earned income tax credits when they cannot safely file joint returns with their abusive spouse

Takes effect immediately upon enactment and applies to taxable years beginning on or after January 1 following the date of enactment