HOUSE DOCKET, NO. 2290        FILED ON: 1/19/2023

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2878

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Jay D. Livingstone

_________________

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 protecting the interests of housing cooperative shareholders.

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

Jay D. Livingstone

8th Suffolk

1/18/2023


HOUSE DOCKET, NO. 2290        FILED ON: 1/19/2023

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2878

By Representative Livingstone of Boston, a petition (accompanied by bill, House, No. 2878) of Jay D. Livingstone relative to tax deductions for housing cooperative shareholders.  Revenue.

 

The Commonwealth of Massachusetts

 

_______________

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

_______________

 

An Act protecting the interests of housing cooperative shareholders.

 

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, as appearing in the 2014 Official Edition, is hereby amended by inserting after the word “wife.”, in line 111, the following words:- Said deduction shall be available to a resident shareholder of a housing cooperative organized under chapter 156B or chapter 157 who has resided in his or her cooperative unit throughout the tax year and has not claimed a deduction for real estate taxes  or mortgage interest on the resident shareholder’s federal income tax return.