HOUSE DOCKET, NO. 1224        FILED ON: 1/18/2017

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1497

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

William L. Crocker, 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 providing tax credits for eligible caregivers.

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

William L. Crocker, Jr.

2nd Barnstable

1/18/2017

Julian Cyr

Cape and Islands

2/3/2017

Daniel M. Donahue

16th Worcester

2/2/2017

William Driscoll

7th Norfolk

2/3/2017

James J. Dwyer

30th Middlesex

1/26/2017

Kimberly N. Ferguson

1st Worcester

1/31/2017

Dylan Fernandes

Barnstable, Dukes and Nantucket

1/27/2017

Colleen M. Garry

36th Middlesex

2/2/2017

Susan Williams Gifford

2nd Plymouth

2/3/2017

Natalie Higgins

4th Worcester

1/31/2017

Steven S. Howitt

4th Bristol

1/26/2017

Kay Khan

11th Middlesex

2/2/2017

Kevin J. Kuros

8th Worcester

2/3/2017

Jack Lewis

7th Middlesex

2/2/2017

Mathew Muratore

1st Plymouth

1/20/2017

Keiko M. Orrall

12th Bristol

2/3/2017

Sarah K. Peake

4th Barnstable

1/27/2017

Elizabeth A. Poirier

14th Bristol

2/3/2017

Aaron Vega

5th Hampden

1/26/2017

David T. Vieira

3rd Barnstable

2/3/2017

Timothy R. Whelan

1st Barnstable

1/18/2017

Bud Williams

11th Hampden

2/1/2017


HOUSE DOCKET, NO. 1224        FILED ON: 1/18/2017

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1497

By Mr. Crocker of Barnstable, a petition (accompanied by bill, House, No. 1497) of William L. Crocker, Jr. and others relative to providing tax credits for certain caregivers, foster care caregivers and legal guardians.  Revenue.

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Ninetieth General Court
(2017-2018)

_______________

 

An Act providing tax credits for eligible caregivers.

 

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, as appearing in the 2014 Official Edition, is hereby amended by inserting after subsection (s) the following subsection:-

(t) Any eligible caregiver shall be allowed a credit as hereinafter provided against the excise due under chapter 62 of the General Laws for taxable years ending on or after December 31, 2017.  The amount of the credit shall be equal to $500.  Caregivers, including informal relative caregivers, foster care caregivers, legal guardians designated through Juvenile or Probate and Family Court, and adoptive parents shall be accepted as qualifying caregivers.  For the purpose of this section, qualifying caregivers will also be extended to include caretakers, as defined under section 1 of chapter 19C of the General Laws.

The provisions of section 3 of chapter 201F of the General Laws regarding caregiver rights and responsibilities shall apply to familial caregivers receiving the credit.  An individual claiming a credit under this section shall furnish such information relative to the credit as may be requested by the commissioner of the department of revenue in a form approved by him, and the commissioner shall promulgate such regulations as are necessary to implement this section.

SECTION 2. This act shall take effect for taxable years ending on or after December 31, 2017.