HOUSE DOCKET, NO. 2327        FILED ON: 2/17/2021

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3009

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Lenny Mirra and James M. Kelcourse

_________________

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 industries affected by COVID-19.

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

Lenny Mirra

2nd Essex

2/17/2021

James M. Kelcourse

1st Essex

2/17/2021


HOUSE DOCKET, NO. 2327        FILED ON: 2/17/2021

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3009

By Messrs. Mirra of Georgetown and Kelcourse of Amesbury, a petition (accompanied by bill, House, No. 3009) of Lenny Mirra and James M. Kelcourse for legislation to provide an income tax deduction for small businesses affected by COVID-19.  Revenue.

 

The Commonwealth of Massachusetts

 

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In the One Hundred and Ninety-Second General Court
(2021-2022)

_______________

 

An Act relative to industries affected by COVID-19.

 

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 2018 Official Edition, is hereby amended by inserting at the end thereof the following new subsection:-

(w)(1) A credit for personal protective equipment expenses paid for by small business owners for the purpose of the safe operation of their business during the novel coronavirus pandemic, shall be allowed a deduction of $1,000.

(2) For the purpose of this section, the term “small business”, shall mean any entity that generates a maximum gross revenue of $1,500,000 a year.

SECTION 2. The commissioner of the department of revenue shall determine the eligibility requirements to receive said deduction.  This act shall take effect for taxable years ending on or after December 31, 2021.