HOUSE DOCKET, NO. 336        FILED ON: 1/13/2015

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2590

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

David Paul Linsky

_________________

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 to create an income tax deduction for municipal and school fees.

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

David Paul Linsky

5th Middlesex

1/13/2015

Carolyn C. Dykema

8th Middlesex

11/22/2019

Alice Hanlon Peisch

14th Norfolk

11/22/2019


HOUSE DOCKET, NO. 336        FILED ON: 1/13/2015

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2590

By Mr. Linsky of Natick, a petition (accompanied by bill, House, No. 2590) of David Paul Linsky, Carolyn C. Dykema and Alice Hanlon Peisch for legislation to create an income tax deduction for municipal and school fees.  Revenue.

 

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 2650 OF 2013-2014.]

 

The Commonwealth of Massachusetts

 

_______________

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

_______________

 

An Act to create an income tax deduction for municipal and school fees.

 

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 3 of Chapter 62 of the General Laws is hereby amended to add the following new subsection:

B.(a) (17).  In addition to any other deduction from Part B income so-called, a taxpayer may deduct any fee paid to a municipality or public school district for the purpose of transportation for a student to or from a public school, participation by a student in an athletic, academic, enrichment or student activity program at a public school, or fee paid for the purpose of trash pickup or disposal, either paid directly to the municipality or for participation in a “pay as you throw” trash pickup program, so-called. The Commissioner of Revenue is authorized to promulgate regulations under this sub-section.