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HOUSE DOCKET, NO. 1103 FILED ON: 1/19/2011 HOUSE . . . . . . . . . . . . . . . No. 1702
The Commonwealth of Massachusetts _________________ PRESENTED BY: David Paul Linsky _______________ To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General The undersigned legislators and/or citizens respectfully petition for the passage of the accompanying: An Act to create an income tax deduction for municipal and school fees. _______________ PETITION OF:
HOUSE DOCKET, NO. 1103 FILED ON: 1/19/2011 HOUSE . . . . . . . . . . . . . . . No. 1702
[SIMILAR MATTER FILED IN PREVIOUS SESSION
An Act to create an income tax deduction for municipal and school fees. Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows: SECTION 1. Section 3 of Chapter 62 of the General Laws is hereby amended to add the following new subsection: B.(a) (14). In addition to any other deduction from Part B income so-called, a taxpayer may deduct any fee paid to a municipality or public school district for the purpose of transportation for a student to or from a public school, participation by a student in an athletic, academic, enrichment or student activity program at a public school, or fee paid for the purpose of trash pickup or disposal, either paid directly to the municipality or for participation in a “pay as you throw” trash pickup program, so-called. The Commissioner of Revenue is authorized to promulgate regulations under this sub-section. |
