Budget Amendment ID: FY2013-S4-43

OTH 43

Tax Exemption for a Taxpayer Supporting an Elderly Relative

Messrs. Knapik, Tarr, Ross, Hedlund, Finegold and Joyce moved that the proposed new text be amended by adding at the end thereof, the following new sections:-

Section XX. Subparagraph (1) of paragraph (b) of Part B of section 3 of chapter 62 of the General Laws, as appearing in the 2008 Official edition, is hereby amended by adding the following clause:- (D) an additional exemption of $3,500 if the taxpayer provided more than one-half of the support for an elderly relative who has attained at least the age of 70, if the elderly relative resided with the taxpayer for more than 8 months of the taxable years and that the adjusted gross income of the taxpayer does not exceed $60,000 for the year in which the exemption is being claimed.

Section XX. Subparagraph (2) of said paragraph (b) of said Part B of said section 3 of said chapter 62, as so appearing, is hereby amended by adding the following clause:- (D) an additional exemption of $3,500 if the taxpayer provided more than one-half of the support for an elderly relative who has attained at least the age of 70, if the elderly relative resided with the taxpayer for more than 8 months of the taxable year and that the adjusted gross income of the taxpayer does not exceed $60,000 for the year in which the exemption is being claimed.