Income tax; provide a credit for taxpayers who claim a federal earned income tax credit.

An Act To Provide A State Income Tax Credit For Taxpayers Claiming The Federal Earned Income Tax Credit; To Provide The Amount Of The Credit; To Provide That If The Amount Of Credit Claimed By A Taxpayer Exceeds The Amount Of Income Tax Imposed Upon The Taxpayer For The Taxable Year, Then The Taxpayer Shall Receive A Refund From The Department Of Revenue For The Amount Of Such Excess; And For Related Purposes.