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 include victims of domestic abuse who file as "married filing separately." It removes the requirement for these taxpayers to file jointly with an abusive spouse to qualify for the credit, which they previously lost by filing separately. To claim the credit, victims must meet three conditions: living apart from their spouse when filing, being unable to file jointly due to domestic abuse, and indicating this on their tax return. The change aligns New Jersey's EITC rules with federal requirements for domestic abuse victims, ensuring they can access the credit without forcing them to remain in unsafe situations.