Increases benefit amounts and expands eligibility under New Jersey earned income tax credit program.

This bill increases the New Jersey Earned Income Tax Credit (NJ EITC) by gradually raising the state match rate from 40% to 45% over five years, resulting in larger tax refunds for eligible low-income residents. It expands eligibility to include taxpayers with Individual Taxpayer Identification Numbers (ITINs) who qualify for the federal credit but lack Social Security numbers, and exempts married victims of domestic abuse from the joint filing requirement if they meet specific criteria (living apart from their spouse, experiencing abuse within three years, and filing separately). These changes directly affect New Jersey workers and families earning low wages, particularly those previously ineligible due to documentation barriers or domestic violence circumstances. The bill ensures more residents can access this refundable tax credit without requiring joint federal filing in cases of abuse.