HOUSE DOCKET, NO. 3241        FILED ON: 1/20/2017

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3312

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Josh S. Cutler

_________________

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 taxation after a short-sale of a mortgaged property.

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

Josh S. Cutler

6th Plymouth

1/20/2017

Paul R. Heroux

2nd Bristol

 


HOUSE DOCKET, NO. 3241        FILED ON: 1/20/2017

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3312

By Mr. Cutler of Duxbury, a petition (accompanied by bill, House, No. 3312) of Josh S. Cutler and Paul R. Heroux relative to taxable income after the short sale of mortgaged property.  Revenue.

 

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 2608 OF 2015-2016.]

 

The Commonwealth of Massachusetts

 

_______________

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

_______________

 

An Act relative to taxation after a short-sale of a mortgaged property.

 

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

Notwithstanding any law or special law to the contrary, a deficiency in a mortgage after disclosure shall not be considered income for the purpose of Massachusetts taxation and shall not be taxed as income of the mortgager or under any other tax category.