HOUSE DOCKET, NO. 879        FILED ON: 1/14/2015

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2608

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Brian R. Mannal

_________________

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 taxation after a short-sale of a mortgaged property.

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

Brian R. Mannal

2nd Barnstable

1/14/2015

Timothy R. Whelan

1st Barnstable

2/3/2015


HOUSE DOCKET, NO. 879        FILED ON: 1/14/2015

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2608

By Mr. Mannal of Barnstable, a petition (accompanied by bill, House, No. 2608) of Brian R. Mannal and Timothy R. Whelan relative to taxable income after the short sale of mortgaged property.  Revenue.

 

The Commonwealth of Massachusetts

 

_______________

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

_______________

 

An Act relative to taxation after a short-sale of a mortgaged property.

 

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

Notwithstanding any law or special law to the contrary, a deficiency in a mortgage after disclosure shall not be considered income for the purpose of Massachusetts taxation and shall not be taxed as income of the mortgager or under any other tax category.