HOUSE DOCKET, NO. 1621        FILED ON: 1/18/2023

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2731

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Tackey Chan

_________________

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 tax exemptions for home office expenses.

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

Tackey Chan

2nd Norfolk

1/13/2023

James C. Arena-DeRosa

8th Middlesex

2/3/2023

Lindsay N. Sabadosa

1st Hampshire

2/6/2023

Patrick M. O'Connor

First Plymouth and Norfolk

2/8/2023

Paul McMurtry

11th Norfolk

2/15/2023

Patrick Joseph Kearney

4th Plymouth

2/16/2023

Bruce E. Tarr

First Essex and Middlesex

4/3/2023


HOUSE DOCKET, NO. 1621        FILED ON: 1/18/2023

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2731

By Representative Chan of Quincy, a petition (accompanied by bill, House, No. 2731) of Tackey Chan and others relative to tax exemptions for home office expenses.  Revenue.

 

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 2845 OF 2021-2022.]

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Ninety-Third General Court
(2023-2024)

_______________

 

An Act relative to tax exemptions for home office expenses.

 

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 3 of Chapter 62 of the General Laws is hereby amended in subsection (B)(a) by inserting after subparagraph (19) the following new subparagraph:-

“(20) An individual may take into account any miscellaneous itemized deductions for the taxable year which are unreimbursed expenses paid or incurred by the individual in connection with the performance of service as an employee; provided, however, such miscellaneous itemized deductions for any taxable year shall be allowed only to the extent that the aggregate of such deductions exceeds 2 per cent of adjusted gross income. Requirements for unreimbursed expenses include that an individual paid or incurred the expense during the tax year and that the expense was ordinary and necessary. Ordinary expense includes expense commonly recognized in an individual’s profession. Necessary expense does not include a required expense required by employer to receive tax deduction.”