1.628 Child and Family Tax Credit

Origin: Effective for tax years beginning on or after January 1, 2023, taxpayers may claim a nontransferable, refundable credit if they maintain a household that includes an individual who is (1) under the age of 13 and who qualifies for exemption as a dependent for federal purposes; (2) a dependent, or the taxpayer's spouse, who is physically or mentally incapable of taking care of himself or herself and principally lives with the taxpayer; or (3) a dependent who is age 65 or over or disabled. The credit cannot be claimed by a person who is a non-resident for the entire taxable year or married taxpayers that file separate Massachusetts personal income tax returns. For the tax year beginning on or after January 1, 2023, the amount of the credit is equal to $310 for each such individual. The credit will be increased to $440 for each such individual for tax years beginning on or after January 1, 2024.

Origin: M.G.L. c. 62, § 6(x)