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. 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 that clarifies these conditions, ensuring that victims of domestic abuse can access the earned income tax credit without the constraints of joint filing. This change aims to provide financial relief to those affected by domestic violence, allowing them to benefit from the tax credit that they would otherwise lose due to their filing status. 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