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

This bill increases New Jersey's Earned Income Tax Credit (EITC) by raising the state's matching percentage of the federal credit from current rates up to 45% for tax years starting in 2026. It directly affects low-income New Jersey residents, particularly single adults without children who were previously ineligible due to age requirements but meet federal EITC criteria. Key provisions include expanding eligibility to residents aged 18+ without qualifying children and allowing those filing separately due to domestic abuse to claim the credit. The changes apply to tax years beginning in 2022 and later, with benefit calculations tied to the federal credit amount for each filing status.