SENATE DOCKET, NO. 1084        FILED ON: 1/15/2015

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1483

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Anne M. Gobi

_________________

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 the senior circuit breaker tax credit.

_______________

PETITION OF:

 

Name:

District/Address:

Anne M. Gobi

Worcester, Hampden, Hampshire and Middlesex

Timothy R. Madden

Barnstable, Dukes and Nantucket

Ruth B. Balser

12th Middlesex

Angelo L. D'Emilia

8th Plymouth

Ann-Margaret Ferrante

5th Essex

Danielle W. Gregoire

4th Middlesex

Robert L. Hedlund

Plymouth and Norfolk

Kate Hogan

3rd Middlesex

John F. Keenan

Norfolk and Plymouth

Paul W. Mark

2nd Berkshire

Michael O. Moore

Second Worcester

Denise Provost

27th Middlesex

Richard J. Ross

Norfolk, Bristol and Middlesex

Michael F. Rush

Norfolk and Suffolk

Tom Sannicandro

7th Middlesex

James E. Timilty

Bristol and Norfolk

Mark C. Montigny

Second Bristol and Plymouth

Michael S. Day

31st Middlesex

Aaron Michlewitz

3rd Suffolk


SENATE DOCKET, NO. 1084        FILED ON: 1/15/2015

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1483

By Ms. Gobi, a petition (accompanied by bill, Senate, No. 1483) of Anne M. Gobi, Timothy R. Madden, Ruth B. Balser, Michael S. Day and others for legislation relative to the senior circuit breaker tax credit.  Revenue.

 

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 2587 OF 2013-2014.]

 

The Commonwealth of Massachusetts

 

_______________

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

_______________

 

An Act relative to the senior circuit breaker 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. Paragraph (2) of subsection (k) of section 6 of chapter 62 of the General Laws, as appearing in the 2012 Official Edition, is amended by inserting after the figure "$750", as so appearing, at the end of said paragraph, the following words:- ; except, in the event that the taxpayer's total income does not exceed 50 percent of the income limitation as applicable to the taxpayer under clause (i) of paragraph (3) of this subsection, as increased under paragraph (4) of this subsection, then such amount to which the real estate tax payment or the rent constituting real estate tax payment exceeds the taxpayer's total income shall be calculated based on 8 percent of such total income.

SECTION 2. This act shall take effect as of January 1, 2015.