HOUSE DOCKET, NO. 1749        FILED ON: 1/13/2009

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2836

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 health care expenses..

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 General Laws is hereby amended by adding the following paragraph:—

      (16) An amount equal to the deduction for medical, dental and other expenses allowed under section 151(c) of the code for medical, dental and other expenses provided non-immediate family members. In no event shall the aggregate of this deduction attributable to any one taxpayer exceed two thousand dollars.