Relating to: allowing certain married persons to claim the earned income tax credit when filing a separate return. (FE)

AB 20 allows married individuals living apart due to domestic abuse (as defined in state law) to claim the Earned Income Tax Credit (EITC) when filing a separate state tax return, rather than being required to file jointly. It establishes a state tax credit equal to 4%, 11%, or 34% of the federal EITC amount they’d qualify for if unmarried, depending on having one, two, or three or more qualifying children living with them. The bill directly affects survivors of domestic abuse who cannot file jointly with their spouse and are already eligible for the federal EITC but lose state credit access under current rules. It amends state tax code to create this exception, effective for tax years beginning after December 31, 2024.