Expands eligibility under New Jersey earned income tax credit program to allow taxpayers who are victims of domestic abuse to claim credit with filing status of married filing separately.

This bill allows married New Jersey taxpayers who are victims of domestic abuse to claim the state's Earned Income Tax Credit (EITC) while filing as "married filing separately" - a status they often must use when living apart from an abusive spouse. Currently, married filers must file jointly to qualify for the EITC, but this bill exempts victims of domestic abuse from that requirement. To qualify, taxpayers must show they are living apart from their spouse, cannot file jointly due to abuse, and indicate this on their tax return. The change aligns New Jersey's program with federal rules that already permit this exception for domestic abuse victims.