HOUSE DOCKET, NO. 4093        FILED ON: 3/20/2009

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3959

The Commonwealth of Massachusetts

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In the Year Two Thousand Nine

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An Act relative to military service..

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:-

(p) A tax credit shall be granted for active military service.  Compensation, including death gratuity and other qualified military benefits described in section 134 of the Internal Revenue Code, received by a member of the Armed Forces of the United States. Massachusetts National Guard, the military reserve forces or the organized militia of any other state or territory of the United States is exempt from taxation under this chapter, if:-

(i) the compensation is attributable to military service performed when the taxpayer is away from the home of the taxpayer overnight;

(ii) the taxpayer is required to be away from home overnight in order to perform the service described in clause (i); and

(iii) the service described in clause (i) is of a duration of at least 3 consecutive weeks, although the consecutive weeks of service need not be in the same tax year.