Expands eligibility under New Jersey earned income tax credit program to allow taxpayers with Individual Taxpayer Identification Numbers to qualify.

This bill expands New Jersey's Earned Income Tax Credit (EITC) to include taxpayers who use Individual Taxpayer Identification Numbers (ITINs) instead of Social Security Numbers. Currently, the state credit mirrors federal eligibility rules, which require a Social Security Number and exclude ITIN holders. The bill amends the law to allow ITIN users to qualify if they meet the federal EITC's income and filing requirements. This change would make the tax credit accessible to more low-income workers, including some immigrant families who previously could not claim the benefit.