Vote Smart's Synopsis:

Vote to pass a bill that extends the Earned Income Tax Credit and the Child Tax Credit to undocumented immigrants.

Highlights:

• Defines “qualified child” as an individual who is under the age of 17 and is a child with a disability (Sec. 2).

• Specifies that a taxpayer who has a federal adjusted gross income of $6,000 or less may claim a credit for each qualified child in an amount equal to $500 (Sec. 2).

• Requires that the amount of credit allowed for a qualified child shall be reduced but not below zero by the amount of any federal child tax credit claimed against the federal income tax credit for the qualifying child (Sec. 2).

• Specifies that if the credit allowed in any taxable year exceeds the state income tax for that taxable year, the taxpayer may claim a refund in the amount of the excess (Sec. 2).

Full Bill Text

Vote Smart's Synopsis:

Vote to pass a bill that extends the Earned Income Tax Credit and the Child Tax Credit to undocumented immigrants.

Highlights:

• Defines “qualified child” as an individual who is under the age of 17 and is a child with a disability (Sec. 2).

• Specifies that a taxpayer who has a federal adjusted gross income of $6,000 or less may claim a credit for each qualified child in an amount equal to $500 (Sec. 2).

• Requires that the amount of credit allowed for a qualified child shall be reduced but not below zero by the amount of any federal child tax credit claimed against the federal income tax credit for the qualifying child (Sec. 2).

• Specifies that if the credit allowed in any taxable year exceeds the state income tax for that taxable year, the taxpayer may claim a refund in the amount of the excess (Sec. 2).

Full Bill Text