SENATE DOCKET, NO. 1804        FILED ON: 1/14/2009

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 42

The Commonwealth of Massachusetts

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In the Year Two Thousand Nine

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An Act to provide for an income tax credit for taxpayers with family members requiring care in their homes..

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. Section 6 of chapter 62 of the General Laws, as appearing in the 2006 Official Edition, is hereby amended by adding at the end, the following new paragraph:-

(p) A credit of five thousand dollars shall be allowed against the tax liability imposed by this chapter to a taxpayer who provides at least one-half of the support in the taxpayers resident for a family member requiring custodial, intermediate or skilled nursing care provided in the residence in accordance with a plan of care for illness or infirmity established by a physician. Said family member must reside with the taxpayer for at least three months during the year in which the exemption is being claimed, and provided further, the adjusted gross income of the taxpayer does not exceed forty thousand dollars for the year in which the exemption is being claimed. If the credit provided in this section reduces the tax to zero, the taxpayer shall be entitled to a refund equal to the amount of the credit exceeded the amount of tax due.