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

SB 20 allows married individuals who live apart from their spouse due to domestic abuse (as defined by state law) to claim the Earned Income Tax Credit (EITC) when filing a separate state tax return. It provides a state tax credit equal to 4%, 11%, or 34% of the federal EITC amount - depending on whether the filer has one, two, or three or more qualifying children living with them. The bill applies to tax years beginning after December 31, 2024, and modifies existing tax code to permit this credit for eligible individuals who cannot file jointly. This policy change directly supports domestic abuse survivors facing financial barriers while filing separately.