SENATE DOCKET, NO. 1596        FILED ON: 1/19/2023

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1801

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

James B. Eldridge

_________________

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 reform the charitable deduction.

_______________

PETITION OF:

 

Name:

District/Address:

 

James B. Eldridge

Middlesex and Worcester

 

Jason M. Lewis

Fifth Middlesex

1/31/2023

Sal N. DiDomenico

Middlesex and Suffolk

1/31/2023

Mike Connolly

26th Middlesex

2/2/2023

Liz Miranda

Second Suffolk

2/9/2023

Adam Gomez

Hampden

2/22/2023

Danillo A. Sena

37th Middlesex

2/23/2023

Patricia D. Jehlen

Second Middlesex

3/16/2023

Vanna Howard

17th Middlesex

12/11/2023

Manny Cruz

7th Essex

12/11/2023


SENATE DOCKET, NO. 1596        FILED ON: 1/19/2023

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1801

By Mr. Eldridge, a petition (accompanied by bill, Senate, No. 1801) of James B. Eldridge, Jason M. Lewis, Sal N. DiDomenico, Mike Connolly and other members of the General Court for legislation to reform the charitable deduction.  Revenue.

 

The Commonwealth of Massachusetts

 

_______________

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

_______________

 

An Act to reform the charitable deduction.

 

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 2020 Official Edition, is hereby amended by striking out, in lines 151 and 152, the words “shall not be required to itemize their deductions in their federal income tax returns” and inserting in place thereof the following words:- "may only claim this deduction in a tax year in which they do not itemize their deductions in their federal income tax return".

SECTION 2. This Act shall apply to all tax years beginning after December 31, 2022.