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

This bill (S 2198) expands New Jersey's Earned Income Tax Credit (EITC) program to allow taxpayers with Individual Taxpayer Identification Numbers (ITINs) to qualify, provided they otherwise meet federal EITC eligibility requirements. It removes the current requirement for a Social Security number by amending the state law to state that taxpayers may claim the credit regardless of whether they have an SSN or ITIN. This change directly affects low-income New Jersey residents who use ITINs - commonly undocumented workers or those without SSNs - to access state tax relief they previously could not receive. The policy change aligns New Jersey's program with federal eligibility rules while maintaining the credit's structure and funding.