Allowing certain taxpayers with federal adjusted gross income for the taxable year that is $6,000 or less to claim a credit against the State income tax for certain dependent children under certain circumstances; providing that the credit is equal to $500 for each qualified child; allowing certain taxpayers to claim a refund in the amount of any excess credit; applying the Act to taxable years beginning after December 31, 2020, but before January 1, 2026; etc.
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( 10-751 )
Last Updated: 4/1/2021 4:24 PM