SENATE DOCKET, NO. 293 FILED ON: 1/14/2015
SENATE . . . . . . . . . . . . . . No. 1606
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The Commonwealth of Massachusetts
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PRESENTED BY:
James E. Timilty
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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 tax exemptions for school related expenses.
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PETITION OF:
Name: | District/Address: |
James E. Timilty | Bristol and Norfolk |
SENATE DOCKET, NO. 293 FILED ON: 1/14/2015
SENATE . . . . . . . . . . . . . . No. 1606
By Mr. Timilty, a petition (accompanied by bill, Senate, No. 1606) of James E. Timilty for legislation relative to tax exemptions for school related expenses. Revenue. |
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1447 OF 2013-2014.]
The Commonwealth of Massachusetts
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In the One Hundred and Eighty-Ninth General Court
(2015-2016)
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An Act relative to tax exemptions for school related expenses.
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 adding the following new subsections: -
(s) Any taxpayer who maintains a household which includes as a member one or more individuals who are pupils enrolled in a public school shall be allowed a credit against the tax liability imposed by this chapter equal to fifty per cent or five hundred dollars, whichever is lesser, of the net expenditures for fees paid in connection with student transportation provided under section 68 of Chapter 71 of the general laws.
(t) Any taxpayer who maintains a household which includes as a member one or more individuals who are pupils enrolled in a public school shall be allowed a credit against the tax liability imposed by this chapter equal to fifty per cent or five hundred dollars, whichever is lesser, of the net expenditures for fees paid in connection with activities authorized by section 47 of Chapter 71 of the general laws.
SECTION 2. Section 6 of chapter 64H of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by adding at the end thereof the following new paragraph:- “ (yy) Sales of children’s books, so called.”