SECTION 1. Chapter 63 of the General Laws is hereby amended by inserting after 31F the following section:-
Section 31H. A domestic or foreign corporation shall be allowed against its excise under this chapter a credit equal to the daily salary of an employee who provides voluntary services at a public elementary, secondary, or vocational-technical school to assist the improvement of a student’s or school’s educational program for each day of service. This credit shall be equally applied to applicable non profit organizations of the Commonwealth, as well as individuals on their personal Income Tax returns who are legitimate actors, living historians, or reenactors, equivalent to their normal and regular fees charged for their performances.
The information contained in this website is for general information purposes only. The General Court provides this information as a public service and while we endeavor to keep the data accurate and current to the best of our ability, we make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability or availability with respect to the website or the information contained on the website for any purpose. Any reliance you place on such information is therefore strictly at your own risk.