HOUSE DOCKET, NO. 4180        FILED ON: 3/20/2009

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3950

The Commonwealth of Massachusetts

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In the Year Two Thousand Nine

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An Act providing for certain tax credits..

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

Section 6 of chapter 62 of the General Laws, as appearing in the 2006 Official Edition, is hereby amended by adding the following subsection:-

(m)(1) A taxpayer who pays for direct home health services for an elderly parent or in law 60 years of age or older who resides in the commonwealth shall be allowed a credit of $5000. (2) A taxpayer who pays for his own home health care services shall be allowed a credit of $5000. (3) A taxpayer who pays for direct home hospice services for another shall be allowed a credit of $5000.