HOUSE DOCKET, NO. 1499        FILED ON: 1/15/2015

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2521

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Colleen M. Garry

_________________

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 AN INCOME TAX EXEMPTION FOR SURVIVORS OF TERRORISM WHO HAS LOST ONE OR MORE LIMBS.

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

Colleen M. Garry

36th Middlesex

1/15/2015


HOUSE DOCKET, NO. 1499        FILED ON: 1/15/2015

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2521

By Miss Garry of Dracut, a petition (accompanied by bill, House, No. 2521) of Colleen M. Garry relative to income tax exemptions for certain survivors of acts of terrorism.  Revenue.

 

The Commonwealth of Massachusetts

 

_______________

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

_______________

 

An Act RELATIVE TO AN INCOME TAX EXEMPTION FOR SURVIVORS OF TERRORISM WHO HAS LOST ONE OR MORE LIMBS.

 

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. Chapter 62 of the General Laws, as appearing in the 2010 Official Edition, is hereby amended in Section 3, by adding at the end of Part B, Paragraph (b)(1), the following subparagraph:— (D)  an additional exemption in the amount the taxpayer would normally owe if the taxpayer lost one or more limbs during an act of terrorism provided that the taxpayer was a resident of Massachusetts when the act occurred.

SECTION 2. Chapter 62 of the General Laws, as appearing in the 2010 Official Edition, is hereby amended in Section 3, by adding at the end of Part B, paragraph (b)(2), the following subparagraph:— (D) an additional exemption in the amount the taxpayer would normally owe if the taxpayer lost one or more limbs during an act of terrorism provided that the taxpayer was a resident of Massachusetts when the act occurred.

SECTION 3. The commissioner shall adopt rules and regulations governing the provisions of this act that are not inconsistent with the provisions contained herein.

SECTION 4. The provisions of this act shall be effective for taxable years beginning January 1, 2015.