HOUSE DOCKET, NO. 3179        FILED ON: 1/14/2009

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2736

The Commonwealth of Massachusetts

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In the Year Two Thousand Nine

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An Act Promoting Pay As You Throw Waste Disposal Programs..

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 2006 Official Edition of the General Laws is hereby amended by inserting, after the word “section” in line 162, the following new subsection:-

(16) An amount equal to the fees paid by the taxpayer for participation in a Pay As You Throw waste disposal program, so-called, provided, however, that such deduction shall not exceed $150 for a single person, a person that qualifies as a head of household under section two (b) of the Code, or a husband and wife. The commissioner of revenue is authorized to promulgate regulations under this sub-section.

SECTION 2. Section 323D of Chapter 94 is hereby amended by adding the following sentence:-

Not less than five percent of amounts collected by the commissioner of revenue pursuant to this section will be transferred to the department of environmental protection for use in programs to promote the reduction of municipal solid waste, including for grants to support the adoption of Pay As You Throw waste disposal programs.