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The 193rd General Court of the Commonwealth of Massachusetts

Bill S.1935 192nd (2021 - 2022)

An Act allowing for the deduction of business interest

By Mr. Moore, a petition (accompanied by bill, Senate, No. 1935) of Michael O. Moore for legislation to allow for certain tax deductions of business interest. Revenue.

Bill Information

Michael O. Moore

Emergency Preamble

Whereas, The deferred operation of this act would tend to defeat its purpose, which is to decouple from certain provisions of the federal Tax Cuts and Jobs Act that took effect for tax years beginning after December 31, 2017, therefore it is hereby declared to be an emergency law, necessary for the immediate preservation of the public convenience.


Name District/Address
Michael O. Moore Second Worcester

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