SENATE DOCKET, NO. 1541        FILED ON: 1/16/2015

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1488

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Donald F. Humason, Jr.

_________________

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 gun safe tax deductions.

_______________

PETITION OF:

 

Name:

District/Address:

Donald F. Humason, Jr.

Second Hampden and Hampshire

Josh S. Cutler

6th Plymouth

Bruce E. Tarr

First Essex and Middlesex

Viriato M. deMacedo

Plymouth and Barnstable

Todd M. Smola

1st Hampden

Paul R. Heroux

2nd Bristol


SENATE DOCKET, NO. 1541        FILED ON: 1/16/2015

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1488

By Mr. Humason, a petition (accompanied by bill, Senate, No. 1488) of Donald F. Humason, Jr., Josh S. Cutler, Bruce E. Tarr, Viriato M. deMacedo and other members of the General Court for legislation relative to gun safe tax deductions.  Revenue.

 

The Commonwealth of Massachusetts

 

_______________

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

_______________

 

An Act relative to gun safe tax deductions.

 

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 (a) of Part B of section 3 of chapter 62 of the General Laws, as most recently amended by section 62 of chapter 68 of the acts of 2011, is hereby further amended by adding the following subparagraph:-

(17) The amount equal to the amount of a purchase of a gun safe; provided however, that such deduction shall not exceed $2,000 for a single person, for a married person filing a separate return of a head of household, or a married couple filing a joint return.