HOUSE DOCKET, NO. 3251        FILED ON: 1/14/2009

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2667

The Commonwealth of Massachusetts

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In the Year Two Thousand Nine

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An Act providing an income tax deduction for losses incurred in playing the Massachusetts lottery..

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.  Paragraph (a) of Part B of section 3 of chapter 62 of the General Laws is hereby amended by adding the following paragraph:

(16)  The amount of monetary losses equal to the monetary winnings derived from playing lottery games operated, or offered, by the lottery commission of the commonwealth of Massachusetts as reported on the taxpayer’s United States federal income tax form 1040, and in Part A of the adjusted gross income tax form of the commonwealth of Massachusetts.