Outside Section 32
Data Current as of: 12/6/2017
Section 6 of chapter 62 of the General Laws, as so appearing, is hereby amended by striking out subsection (h) and inserting in place thereof the following subsection:-
(h)(1) A taxpayer shall be allowed a credit against the taxes imposed by this chapter if that person qualified for and claimed the earned income credit allowed under section 32 of the Code, as amended and in effect for the taxable year. With respect to a person who is a nonresident for part of the taxable year, the credit shall be limited to 23 per cent of the federal credit multiplied by a fraction, the numerator of which shall be the number of days in the taxable year the person resided in the commonwealth and the denominator of which shall be the number of days in the taxable year. A person who is a nonresident for the entire taxable year shall not be allowed the credit. The credit allowed by this subsection shall equal 23 per cent of the federal credit received by the taxpayer for the taxable year. If other credits allowed under this section are utilized by the taxpayer for the taxable year, the credit afforded by this subsection shall be applied last. If the amount of the credit allowed under this subsection exceeds the taxpayer's liability, the commissioner shall treat the excess as an overpayment and shall pay the taxpayer the amount of the excess without interest.
(2) For the purposes of this subsection, a married taxpayer shall satisfy the joint filing requirement under section 32 of the Code if the taxpayer files an income tax return using a filing status of married filing separately and the taxpayer: (i) is living apart from the taxpayer's spouse at the time the taxpayer files the tax return; (ii) is unable to file a joint return because the taxpayer is a victim of domestic abuse; and (iii) indicates on the taxpayer's income tax return that the taxpayer meets the criteria of clauses (i) and (ii).