RELATING TO THE EARNED INCOME TAX CREDIT.

HB 183 would allow qualifying taxpayers who claim a dependent under 18 to receive an additional state Earned Income Tax Credit. This directly affects low-income individuals and families with children or other dependents under age 18. The bill's key provision adds a new credit amount specifically for households with qualifying young dependents. It does not change the existing base Earned Income Tax Credit structure for taxpayers without under-18 dependents.