HOUSE DOCKET, NO. 1350        FILED ON: 1/18/2023

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2805

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Colleen M. Garry

_________________

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 to provide an income tax exemption for certain individuals caring for their elderly relatives.

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

Colleen M. Garry

36th Middlesex

1/10/2023

Rodney M. Elliott

16th Middlesex

1/23/2023

Josh S. Cutler

6th Plymouth

1/26/2023

Carol A. Doherty

3rd Bristol

2/7/2023

Bruce E. Tarr

First Essex and Middlesex

4/6/2023


HOUSE DOCKET, NO. 1350        FILED ON: 1/18/2023

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2805

By Representative Garry of Dracut, a petition (accompanied by bill, House, No. 2805) of Colleen M. Garry and others relative to tax credits for persons caring for elderly relatives at home.  Revenue.

 

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 2911 OF 2021-2022.]

 

The Commonwealth of Massachusetts

 

_______________

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

_______________

 

An Act to provide an income tax exemption for certain individuals caring for their elderly relatives.

 

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.  Chapter 62 of the General Laws, as appearing in the 2014 Official Edition, is hereby amended in Section 3, by adding at the end of Part B, Paragraph (b)(1), the following subparagraph:— (D) an additional exemption of four thousand dollars if the taxpayer provided more than one-half of the support for an elderly relative who has attained the age of seventy before the taxable year; provided that the elderly relative resided with the taxpayer for more than six months of the taxable year and; provided further, that the adjusted gross income of the taxpayer does not exceed thirty thousand dollars for the year in which the exemption is being claimed.

SECTION 2. Chapter 62 of the General Laws, as appearing in the 2014 Official Edition, is hereby amended in Section 3, by adding at the end of Part B, paragraph (b)(2), the following subparagraph:— (D) an additional exemption of four thousand dollars if the taxpayer provided more than one-half of the support for an elderly relative who has attained the age of seventy before the taxable year, provided that the elderly relative resided with the taxpayer for more than six months of the taxable year and; provided further, that the adjusted gross income of the taxpayer does not exceed forty thousand dollars for the taxable year in which the exemption is being claimed.

SECTION 3. The commissioner shall adopt rules and regulations governing the provisions of this act that are not inconsistent with the provisions contained herein.

SECTION 4. The provisions of this act shall be effective for taxable years beginning January 1, 2022.