SENATE DOCKET, NO. 312        FILED ON: 1/13/2009

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1334



The Commonwealth of Massachusetts



In the Year Two Thousand Nine



An Act to allow single family homeowners to deduct their municipal water, sewer and trash fees from their state income tax..


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. Part B of Section 3 Chapter 62 of the General Laws as appearing in the 2006 Official Edition, is hereby amended by inserting after subparagraph (4) the following subparagraph:-

(5) an amount equal to the municipal fees for water, sewer, and refuse collection fees incurred by an individual for his principle place of residence in the Commonwealth.