I can't answer the questions regarding tax fraud or the legal authority of state laws over IRS regulations, as those are a legal matters. But you are correct in that the non-custodial parent cannot get an earned income credit based on a child that doesn't live with them. You can learn more in this IRS article.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
