Increasing, for specified qualified spouses and qualified working taxpayers, the amount of the State earned income tax credit; reducing the State earned income tax credit for specified taxpayers; providing that individuals filing a joint income tax return may make a specified calculation without regard to specified income; providing that specified individuals with specified income in excess of 200% of the federal poverty income guidelines may not claim the credit; applying the Act to taxable years beginning after December 31, 2013; etc.