SENATE DOCKET, NO. 660        FILED ON: 1/18/2017

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1599

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Patrick M. O'Connor

_________________

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 establishing a tax credit for teachers purchasing supplies.

_______________

PETITION OF:

 

Name:

District/Address:

 

Patrick M. O'Connor

Plymouth and Norfolk

 

Donald F. Humason, Jr.

Second Hampden and Hampshire

1/30/2017

Ryan C. Fattman

Worcester and Norfolk

2/1/2017

Josh S. Cutler

6th Plymouth

2/3/2017

James M. Cantwell

4th Plymouth

2/3/2017


SENATE DOCKET, NO. 660        FILED ON: 1/18/2017

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1599

By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 1599) of Patrick M. O'Connor, Donald F. Humason, Jr., Ryan C. Fattman, Josh S. Cutler and others for legislation to establish a tax credit for teachers purchasing supplies.  Revenue.

 

The Commonwealth of Massachusetts

 

_______________

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

_______________

 

An Act establishing a tax credit for teachers purchasing supplies.

 

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 appearing in the 2010 Official Edition, is hereby amended by adding the following subparagraph:-

(16) An amount as described in section 62(a)(2)(D) of the Code for certain expenses of elementary and secondary school teachers, only to the extent the amount is not otherwise deducted under subparagraph (7).

SECTION 2. Section 1 shall be effective for tax years beginning on or after January 1, 2018.