HOUSE DOCKET, NO. 3182        FILED ON: 1/14/2009

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2776

The Commonwealth of Massachusetts

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In the Year Two Thousand Nine

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An Act relative to charitable donations..

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, as appearing in the 2006 Official Edition, is hereby amended by adding after subparagraph 15, the following new subparagraph:-

(16)  An amount equal to 50 per cent of the amount donated to a charitable institution, as defined in section 18 of chapter 68.