HOUSE DOCKET, NO. 3145 FILED ON: 1/18/2013
HOUSE . . . . . . . . . . . . . . . No. 2574
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The Commonwealth of Massachusetts
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PRESENTED BY:
Paul K. Frost
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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 providing for home health care & hospice tax deductions.
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PETITION OF:
Name: | District/Address: | Date Added: |
Paul K. Frost | 7th Worcester |
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HOUSE DOCKET, NO. 3145 FILED ON: 1/18/2013
HOUSE . . . . . . . . . . . . . . . No. 2574
By Mr. Frost of Auburn, a petition (accompanied by bill, House, No. 2574) of Paul K. Frost for legislation to provide income tax deductions for home health care and hospice expenses. Revenue. |
The Commonwealth of Massachusetts
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In the Year Two Thousand Thirteen
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An Act providing for home health care & hospice tax deductions.
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 deduction of $1500. (2) A taxpayer who pays for his own home health care services shall be allowed a deduction of $1500. (3) A taxpayer who pays for direct home hospice services for another shall be allowed a deduction of $1500.