SENATE DOCKET, NO. 1150        FILED ON: 1/19/2017

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1602

 

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 families caring for relatives with aphasia.

_______________

PETITION OF:

 

Name:

District/Address:

 

Patrick M. O'Connor

Plymouth and Norfolk

 

David F. DeCoste

5th Plymouth

1/25/2017

Ryan C. Fattman

Worcester and Norfolk

1/31/2017

Josh S. Cutler

6th Plymouth

2/3/2017


SENATE DOCKET, NO. 1150        FILED ON: 1/19/2017

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1602

By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 1602) of Patrick M. O'Connor, David F. DeCoste, Ryan C. Fattman and Josh S. Cutler for legislation to establish a tax credit for families caring for relatives with aphasia.  Revenue.

 

The Commonwealth of Massachusetts

 

_______________

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

_______________

 

An Act establishing a tax credit for families caring for relatives with aphasia.

 

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 2008 Official Edition, is hereby amended by inserting after paragraph (a) the following new paragraph:—

(b) A credit of $1,000 shall be allowed against the taxes due if the taxpayer has provided more than one-half of the support for a relative diagnosed with aphasia, provided that the relative resided with the taxpayer for more than 6 months of the taxable year. If the credit provided in this section reduces the tax to zero, the taxpayer shall be entitled to a refund equal to the amount by which the amount of the credit exceeded the amount of tax due.