This is the court's opinion after trial of the above-captioned matter wherein Chaxisma Byrd (“Taxpayer”) challenged the Final Determination of the Director, Division of Taxation (“Taxation”). Taxation denied Taxpayer’s claim for the New Jersey Earned Income Tax Credit (the “EITC”) in the amount of $1477 for the tax year 2016. For the reasons set forth below, Taxation’s decision is reversed.