Chapter 62 of the General Laws is hereby amended by inserting after Section 6 ½, the following section:-
Section 6 ¼. Remote Learning Expenses Tax Credit
SECTION 2. Definitions
(a) As used in this section the following words shall have the following meanings:-
“State of Emergency”, emergency order and guidance declared in the Commonwealth on March 10, 2020 to respond to the 2019 novel coronavirus outbreak, also known as COVID-19
“Remote Learning”, learning conducted where the student and the educator are not physically present in a traditional classroom environment but rather through the use of technology, including but not limited to discussion boards, video conferencing, and online assessments
“Remote Learning Expenses”, educational expenses accumulated by parents of elementary or secondary school students who have utilized remote learning during the 2019 novel coronavirus declared state of emergency
“Eligible Expenditure”, costs associated with remote learning expenses to support remote learning including but not limited to:
(i) a personal computer with internet access; a router or hotspot; monthly expenses for internet access; a printer and its supportive accessories; desks and desk chairs
SECTION 3. Remote Learning Expenses Tax Credit.
(a) A credit of no less than 50 percent of the total cost and not exceeding $750 shall be allowed against the taxes due for remote learning expenses of eligible expenditures during the taxable year.
(b) The credit under this Section shall not apply to expenditures incurred after orders preventing in-person instruction for elementary and secondary school students have been lifted
This Act shall take effect upon passage and shall expire one calendar year following the end of the declared state of emergency for the 2019 novel coronavirus.
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