HOUSE DOCKET, NO. 309        FILED ON: 1/13/2015

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2680

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

John W. Scibak

_________________

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 provide a hearing aid tax credit.

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

John W. Scibak

2nd Hampshire

1/13/2015

Sheila C. Harrington

1st Middlesex

11/26/2019

Benjamin Swan

11th Hampden

11/26/2019

Josh S. Cutler

6th Plymouth

11/26/2019

Angelo J. Puppolo, Jr.

12th Hampden

1/20/2015

Peter V. Kocot

1st Hampshire

11/26/2019

Michael O. Moore

Second Worcester

11/26/2019

Ann-Margaret Ferrante

5th Essex

11/26/2019

Dennis A. Rosa

4th Worcester

11/26/2019

Jennifer E. Benson

37th Middlesex

11/26/2019

Bruce E. Tarr

First Essex and Middlesex

11/26/2019

John V. Fernandes

10th Worcester

11/26/2019


HOUSE DOCKET, NO. 309        FILED ON: 1/13/2015

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2680

By Mr. Scibak of South Hadley, a petition (accompanied by bill, House, No. 2680) of John W. Scibak and others for legislation to provide an income tax credit for the purchase of hearing aids.  Revenue.

 

The Commonwealth of Massachusetts

 

_______________

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

_______________

 

An Act to provide a hearing aid tax credit.

 

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 2012 Official Edition, is hereby amended by inserting at the end thereof the following new subsection:-

(1) A taxpayer shall be allowed a credit against the taxes imposed by this chapter in an amount equal to the amount paid during the taxable year, not compensated by insurance or otherwise, by the taxpayer for the purchase of any qualified hearing aid.

(2) For the purposes of this section, the term qualified hearing aid means a hearing aid which is intended for use:

(a) by the taxpayer, but only if the taxpayer (or the spouse intending to use the hearing aid, in the case of a joint return), is age 55 or older; or

(b) by an individual with respect to whom the taxpayer, for the taxable year, is allowed a deduction. The maximum amount allowed as a credit under this section is $500.

(3) This section shall apply to any individual for any taxable year only if such individual elects to have this section apply for such taxable year. An election to have this section apply may not be made for any taxable year if such election is in effect with respect to such individual for any of the four taxable years preceding such taxable year.