HOUSE DOCKET, NO. 1080        FILED ON: 1/13/2009

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3834

The Commonwealth of Massachusetts

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In the Year Two Thousand Nine

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An Act relative to senior tax relief..

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 (1) of subsection (k) of section 6 of Chapter 62 of the General Laws, as appearing in the 2006 official edition, is hereby amended by striking out in line 339, the following:

capital gains deducted pursuant to subparagraph (K) of paragraph (1) of subsection (d) of section 2,

SECTION 2. Paragraph (2) of subsection (k) of section 6 of Chapter 62 of the General Laws, as appearing in the 2006 official edition, is hereby amended by striking out, in line 351, the figure “10” and inserting in place thereof the following figure: 8.

SECTION 3. There is hereby established the elderly persons tax relief outreach program for the purposes of assisting elderly residents of the commonwealth in obtaining information about available options designed to provide relief from state and local taxes.  The secretary of the commonwealth shall administer the program in conjunction with the secretary of the executive office of elder affairs and the commissioner of the department of revenue.  In order to assist interested persons in obtaining such information, the outreach program shall:  (a) create and distribute literature outlining all tax relief programs for the elderly and disabled, including those providing relief from state and local taxes and describing the benefits and eligibility criteria for each option; (b) organize presentations and workshops to better facilitate the awareness and education of elderly and disabled persons in the tax-related issues that concern them, what relief is available to them and the application process for such relief programs; and (c) create and maintain a statewide toll free telephone number staffed by individuals qualified to inform and advise interested and potentially eligible persons about available options designed to provide limited relief from state and local taxes. (d) work in conjunction with the Volunteer Income Tax Assistance (VITA) Program and the Councils on Aging to facilitate tax preparation assistance for seniors who qualify for the Senior Property Tax Relief Credit. The secretary of the Commonwealth, the secretary of the executive office of elder affairs and the commissioner of the department of revenue shall promulgate such regulations as are necessary to implement the elderly persons tax relief outreach program.