SENATE DOCKET, NO. 1209        FILED ON: 1/17/2019

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1681

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Donald F. Humason, 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 relative to gun safe tax deductions.

_______________

PETITION OF:

 

Name:

District/Address:

 

Donald F. Humason, Jr.

Second Hampden and Hampshire

 

David F. DeCoste

5th Plymouth

1/28/2019

David Allen Robertson

19th Middlesex

2/1/2019


SENATE DOCKET, NO. 1209        FILED ON: 1/17/2019

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1681

By Mr. Humason, a petition (accompanied by bill, Senate, No. 1681) of Donald F. Humason, Jr., David F. DeCoste and David Allen Robertson for legislation relative to gun safe tax deductions.  Revenue.

 

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1540 OF 2017-2018.]

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Ninety-First General Court
(2019-2020)

_______________

 

An Act relative to gun safe tax deductions.

 

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 most recently amended by section 62 of chapter 68 of the acts of 2014, is hereby further amended by adding the following subparagraph:-

(17) The amount equal to the amount of a purchase of a gun safe; provided however, that such deduction shall not exceed $2,000 for a single person, for a married person filing a separate return of a head of household, or a married couple filing a joint return.