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 federal and state law for married individuals seeking the earned income tax credit. The new provisions stipulate that a married taxpayer can bypass 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 the conditions under which a married taxpayer can qualify for the New Jersey earned income tax credit without filing jointly. This change aims to ensure that victims of domestic abuse do not lose access to critical financial support due to their circumstances. 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