SENATE DOCKET, NO. 275        FILED ON: 1/13/2009

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1290

The Commonwealth of Massachusetts

_______________

In the Year Two Thousand Nine

_______________

An Act providing a tax exemption for a taxpayer supporting an elderly relative..

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.  Subparagraph (1) of paragraph (b) of Part B of section 3 of chapter 62 of the General Laws, as appearing in the 2002 Official edition, is hereby amended by adding the following clause:- (D) an additional exemption of $3,500 if the taxpayer provided more than one-half of the support for an elderly relative who has attained at least the age of 70, if the elderly relative resided with the taxpayer for more than 8 months of the taxable years and that the adjusted gross income of the taxpayer does not exceed $60,000 for the year in which the exemption is being claimed.

SECTION 2. Subparagraph (2) of said paragraph (b) of said Part B of said section 3 of said chapter 62, as so appearing, is hereby amended by adding the following clause:- (D) an additional exemption of $3,500 if the taxpayer provided more than one-half of the support for an elderly relative who has attained at least the age of 70, if the elderly relative resided with the taxpayer for more than 8 months of the taxable year and that the adjusted gross income of the taxpayer does not exceed $60,000 for the year in which the exemption is being claimed.