SB 105 - This act creates an income tax credit equal to twenty percent of the earned income credit allowed for federal income taxes under the Internal Revenue Code. The tax credit is refundable. The director of the Department of Revenue must make efforts to inform taxpayers who may be eligible for the credit every year. This act is identical to the introduced versions of Senate Bill 548 (2007) and Senate Bill 777 (2008). JASON ZAMKUS