RELATING TO THE EARNED INCOME TAX CREDIT.

HB 183 would expand the state's Earned Income Tax Credit (EITC) by allowing qualifying low-income working parents to claim an additional credit if they have a dependent child under 18. This directly affects families with children in that age group who currently qualify for the base EITC but may not receive the full benefit. The key provision adds a specific credit amount tied to having a dependent under 18, increasing the total refundable credit available. The bill is currently pending in committee review and has not yet been enacted into law.