HOUSE DOCKET, NO. 3099        FILED ON: 1/18/2013

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2573

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Paul K. Frost

_________________

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 providing for home health care & hospice tax credits.

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

Paul K. Frost

7th Worcester

1/18/2013


HOUSE DOCKET, NO. 3099        FILED ON: 1/18/2013

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2573

By Mr. Frost of Auburn, a petition (accompanied by bill, House, No. 2573) of Paul K. Frost for legislation to provide income tax credits for persons providing  certain home health services.  Revenue.

 

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 3202 OF 2011-2012.]

 

The Commonwealth of Massachusetts

 

_______________

In the Year Two Thousand Thirteen

_______________

 

An Act providing for home health care & hospice tax credits.

 

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

Section 6 of chapter 62 of the General Laws, as appearing in the 2006 Official Edition, is hereby amended by adding the following subsection:-

(m)(1) A taxpayer who pays for direct home health services for an elderly parent or in law 60 years of age or older who resides in the commonwealth shall be allowed a credit of $1500. (2) A taxpayer who pays for his own home health care services shall be allowed a credit of $1500. (3) A taxpayer who pays for direct home hospice services for another shall be allowed a credit of $1500.