Bill H.2696 188th (2013 - 2014)
An Act to continue tax basis rules for property acquired from decedents
By Ms. Peisch of Wellesley, a petition (accompanied by bill, House, No. 2696) of Alice Hanlon Peisch and Paul A. Schmid, III for legislation to continue the tax basis rules for property acquired from decedents. Revenue.
- Alice Hanlon Peisch
Whereas, The deferred operation of this act would tend to defeat its purpose, which is to immediately provide for the continuation of the pre-2010 Massachusetts rules governing the basis of property acquired from decedents, irrespective of the change in such rules applicable to the United States income tax for 2010 and thereafter, therefore, it is hereby declared to be an emergency law, necessary for the immediate preservation of the public convenience.
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