HOUSE DOCKET, NO. 1305        FILED ON: 1/15/2015

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 75

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Tackey Chan

_________________

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 an income tax exemption for families caring for their elderly relatives at home.

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

Tackey Chan

2nd Norfolk

1/15/2015

Bruce J. Ayers

1st Norfolk

2/3/2015

James M. Murphy

4th Norfolk

 


HOUSE DOCKET, NO. 1305        FILED ON: 1/15/2015

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 75

By Mr. Chan of Quincy, a petition (accompanied by bill, House, No. 75) of Tackey Chan, Bruce J. Ayers and James M. Murphy for legislation to provide an income tax exemption for families caring for their elderly relatives at home.  Children, Families and Persons with Disabilities.

 

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 80 OF 2013-2014.]

 

The Commonwealth of Massachusetts

 

_______________

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

_______________

 

An Act to provide an income tax exemption for families caring for their elderly relatives at home.

 

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, Part B, paragraph (b)(1) of Chapter 62 of the General Laws, as appearing in the 1988 Official Edition, is hereby amended by adding the following new subparagraph:-

(D) an additional exemption of four thousand dollars if the taxpayer provided more than one-half of the support for an elderly relative who has attained the age of seventy before the taxable year, provided that the elderly relative resided with the taxpayer for more than six months of the taxable year and provided further that the adjusted gross income of the taxpayer does not exceed thirty thousand dollars for the year in which the exemption is being claimed.

SECTION 2. Section 3, Part B, paragraph (b)(2) of Chapter 62 of the General Laws is amended by adding the following new subparagraph:-

(D) an additional exemption of four thousand dollars if the taxpayer provided more than one-half of the support for the elderly relative who has attained the age of seventy before the taxable year, provided that the elderly relative resided with the taxpayer for more than six months of the taxable year and provided further that the adjusted gross income of the taxpayer does not exceed forty thousand dollars of the taxable year in which the exemption is being claimed.

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

SECTION 4. The provisions of this act shall be effective for taxable years beginning January 1, 1998.