This bill amends the New Jersey earned income tax credit program to expand eligibility for taxpayers who are victims of domestic abuse. Specifically, it allows these individuals to claim the credit while filing as "married filing separately," which is typically not permitted under both federal and state law for married individuals seeking the earned income tax credit. The new provisions state that a married taxpayer is exempt from the joint filing requirement if they are living apart from their spouse, unable to file jointly due to domestic abuse, and indicate their eligibility on their tax return.

The bill introduces specific legal language to facilitate this change, including the insertion of criteria that must be met for victims of domestic abuse to qualify for the credit while filing separately. This adjustment aims to ensure that victims are not penalized for their circumstances and can access the financial support intended by the earned income tax credit program. The act is set to take effect immediately and will apply to taxable years beginning on or after January 1 of the year following its enactment.

Statutes affected:
Introduced: 54A:4-7