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 expands New Jersey's Earned Income Tax Credit (EITC) program to allow married individuals who are victims of domestic abuse to claim the credit while filing as "married filing separately" instead of being required to file jointly. It directly affects New Jersey residents who are married, living apart from their spouse due to domestic abuse, and would otherwise lose eligibility for both federal and state EITC benefits by filing separately. The key provision exempts these taxpayers from the standard joint filing requirement if they meet three conditions: living apart from their spouse, being unable to file jointly due to domestic abuse, and indicating this on their tax return. This change ensures victims of domestic abuse can access existing tax credits without being forced to file jointly with their abuser.