SENATE DOCKET, NO. 2470 FILED ON: 2/19/2021
SENATE . . . . . . . . . . . . . . No. 2000
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The Commonwealth of Massachusetts
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PRESENTED BY:
Bruce E. Tarr
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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 related to deductions for personal protective equipment costs for businesses.
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PETITION OF:
Name: | District/Address: |
Bruce E. Tarr | First Essex and Middlesex |
SENATE DOCKET, NO. 2470 FILED ON: 2/19/2021
SENATE . . . . . . . . . . . . . . No. 2000
By Mr. Tarr, a petition (accompanied by bill, Senate, No. 2000) of Bruce E. Tarr for legislation related to deductions for personal protective equipment costs for businesses. Revenue. |
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Second General Court
(2021-2022)
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An Act related to deductions for personal protective equipment costs for businesses.
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. For purposes of this act the following shall be defined as
"Qualified Expenses"-Necessary expenses paid for personal protective equipment, disinfectant, and other other supplies used for the prevention of the spread of the 2019 novel coronavirus
SECTION 2. Notwithstanding any general or special law to the contrary a licensed business in the commonwealth shall be allowed to deduct up to $100 of qualified expenses per employee. A business shall not be able to deduct more an $10,000. Said deduction shall be capped at $10,000,000 annually.
SECTION 3. This act shall expire on January 1, 2025