Expands eligibility under New Jersey earned income tax credit program to allow taxpayers with Individual Taxpayer Identification Numbers to qualify.

S 2173 expands New Jersey's Earned Income Tax Credit (EITC) program to include taxpayers who use Individual Taxpayer Identification Numbers (ITINs) instead of Social Security numbers. Currently, federal EITC rules require a Social Security number, excluding many low-income residents - including undocumented immigrants and some other groups - from qualifying for both federal and state credits. The bill modifies eligibility under New Jersey law to allow ITIN holders to claim the state credit if they meet federal eligibility criteria. This change directly affects low-income New Jersey residents who lack Social Security numbers but qualify under federal EITC rules. The policy change takes effect immediately for future tax years.