HOUSE DOCKET, NO. 1640        FILED ON: 1/13/2009

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2745

The Commonwealth of Massachusetts

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In the Year Two Thousand Nine

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An Act providing a tax deduction for certain heating costs..

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

The owner-occupant or tenant of a residential unit shall be allowed a tax deduction against the excise imposed by chapter 62 of the General Laws in the amount of 100 percent of the price paid for home heating oil exceeding $1.00 per gallon for the previous taxable year upon the enactment of this law.