SECTION 1. Chapter 62 of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by inserting after section 6I the following section:— Section 6m. A parent or guardian of a person who is disabled, as defined in the federal Social Security Act, 42 U.S.C. subsection 1382c (a)(3)(A), may contribute an amount not to exceed ten percent of his gross income to a supplemental needs trust for the care of such disabled person and such contribution shall be exempt from taxation under the provisions of this chapter. For purposes of this paragraph, a “supplemental needs trust” shall mean a trust used to provide a supplemental source for payment of goods and services that are otherwise unavailable from any publicly funded benefit program or to provide a higher quality of care than is otherwise available.
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