SENATE DOCKET, NO. 243        FILED ON: 1/15/2013

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1447

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

James E. Timilty

_________________

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 relative to tax exemptions for school related expenses.

_______________

PETITION OF:

 

Name:

District/Address:

James E. Timilty

Bristol and Norfolk

Daniel B. Winslow

9th Norfolk

Bruce E. Tarr

First Essex and Middlesex


SENATE DOCKET, NO. 243        FILED ON: 1/15/2013

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1447

By Mr. Timilty, a petition (accompanied by bill, Senate, No. 1447) of James E. Timilty, Daniel B. Winslow and Bruce E. Tarr for legislation relative to tax exemptions for school related expenses.  Revenue.

 

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1548 OF 2011-2012.]

 

The Commonwealth of Massachusetts

 

_______________

In the Year Two Thousand Thirteen

_______________

 

An Act relative to tax exemptions for school related expenses.

 

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 new subsections: -

                 (q) Any taxpayer who maintains a household which includes as a member one or more individuals who are pupils enrolled in a public school shall be allowed a credit against the tax liability imposed by this chapter equal to fifty per cent or five hundred dollars, whichever is lesser, of the net expenditures for fees paid in connection with student transportation provided under section 68 of Chapter 71 of the general laws.

                 (r) Any taxpayer who maintains a household which includes as a member one or more individuals who are pupils enrolled in a public school shall be allowed a credit against the tax liability imposed by this chapter equal to fifty per cent or five hundred dollars, whichever is lesser, of the net expenditures for fees paid in connection with activities authorized by section 47 of Chapter 71 of the general laws.

                 SECTION 2. Section 6 of chapter 64H of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by adding at the end thereof the following new paragraph:- “ (yy) Sales of children’s books, so called.”