HOUSE DOCKET, NO. 948        FILED ON: 1/14/2015

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2441

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Bruce J. Ayers

_________________

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 an income tax credit for families caring for relatives at home who are elderly or victims of Alzheimer's disease.

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

Bruce J. Ayers

1st Norfolk

1/14/2015

James J. Dwyer

30th Middlesex

11/12/2019

Thomas M. Stanley

9th Middlesex

11/12/2019

Leah Cole

12th Essex

11/12/2019

Richard J. Ross

Norfolk, Bristol and Middlesex

11/12/2019

Brian M. Ashe

2nd Hampden

11/12/2019

Robert L. Hedlund

Plymouth and Norfolk

11/12/2019

Michael D. Brady

Second Plymouth and Bristol

11/12/2019

Chris Walsh

6th Middlesex

11/12/2019


HOUSE DOCKET, NO. 948        FILED ON: 1/14/2015

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2441

By Mr. Ayers of Quincy, a petition (accompanied by bill, House, No. 2441) of Bruce J. Ayers and others relative to providing an income tax credit for families caring for relatives at home who are elderly or totally disabled with Alzheimer’s disease.  Revenue.

 

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 2497 OF 2013-2014.]

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Eighty-Ninth General Court
(2015-2016)

_______________

 

An Act providing an income tax credit for families caring for relatives at home who are elderly or victims of Alzheimer's disease.

 

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 2008 Official Edition, is hereby amended by inserting after paragraph (a) the following new paragraph:—

(b) A credit of $600 shall be allowed against the taxes due if the taxpayer has provided more than one-half of the support for an elderly relative who has attained the age of 70 before the taxable year, or for a totally disabled relative with Alzheimer’s Disease, provided that the relative resided with the taxpayer for more than 6 months of the taxable year and provided further that the adjusted gross income of the relative does not exceed $20,000 in the case of a single return and $35,000 in the case of a joint return. If the credit provided in this section reduces the tax to zero, the taxpayer shall be entitled to a refund equal to the amount by which the amount of the credit exceeded the amount of tax due.