HOUSE DOCKET, NO. 2268        FILED ON: 1/20/2011

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2570

 

The Commonwealth of Massachusetts

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PRESENTED BY:

Daniel B. Winslow

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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:

The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:

An Act encouraging taxpayers to live free and buy in Massachusetts.

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PETITION OF:

 

Name:

District/Address:

Date Added:

Daniel B. Winslow

9th Norfolk

1/20/2011

Paul Adams

17th Essex

2/4/2011

Ryan C. Fattman

18th Worcester

2/3/2011

Paul K. Frost

7th Worcester

2/4/2011

Robert L. Hedlund

 

2/3/2011

Steven S. Howitt

4th Bristol

2/3/2011

Randy Hunt

5th Barnstable

2/3/2011

Bradley H. Jones, Jr.

20th Middlesex

2/3/2011

Kevin J. Kuros

8th Worcester

2/3/2011

Steven L. Levy

4th Middlesex

2/4/2011

Elizabeth A. Poirier

14th Bristol

2/3/2011

Donald H. Wong

9th Essex

2/3/2011


HOUSE DOCKET, NO. 2268        FILED ON: 1/20/2011

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2570

By Mr. Winslow of Norfolk, a petition (accompanied by bill, House, No. 2570) of Daniel B. Winslow and others for legislation to provide an income tax credit for certain sales tax payments.  Revenue.

 

The Commonwealth of Massachusetts

 

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In the Year Two Thousand Eleven

_______________

 

An Act encouraging taxpayers to live free and buy in Massachusetts.

 

Whereas, The deferred operation of this act would tend to defeat its purpose, which is to reduce state income taxes while encouraging increased consumer spending in Massachusetts to spur the local economy, increase private sector job growth opportunities, and eliminate the sales tax disparity that handicaps the Commonwealth's businesses that are located in our border communities, therefore it is hereby declared to be an emergency law, necessary for the immediate preservation of the public convenience.
 

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 2010 Official Edition, is hereby amended by adding the following subsection:-

(r)  A taxpayer may take a credit against the taxes imposed by this chapter in an amount equal to the sales tax paid by the taxpayer under chapter 64H up to $300 per tax year, except such credit shall not exceed $150 for the tax year begininng on January 1, 2011.

SECTION 2.  The commissioner of revenue shall promulgate regulations necessary to implement the provisions of section 1 on or before November 1, 2011.

SECTION 3.  The provisions of section 1 shall be effective for any tax year beginning on or after January 1, 2011.

SECTION 4.  Section 1 of this act shall take effect on December 2, 2011.