HOUSE DOCKET, NO. 2672        FILED ON: 1/16/2025

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No.         

The Commonwealth of Massachusetts

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PRESENTED BY:

Jay D. Livingstone

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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 encourage donations to local nonprofits.

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PETITION OF:

HOUSE DOCKET, NO. 2672        FILED ON: 1/16/2025

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No.         

The Commonwealth of Massachusetts

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In the One Hundred and Ninety-Fourth General Court
(2025-2026)

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An Act to encourage donations to local nonprofits.

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

“Section 5A of Chapter 62 is hereby amended by adding the following subsection:

(e) Notwithstanding any other provision in law, the commissioner shall not consider charitable donations or volunteer services made to charitable organizations that are based in Massachusetts or a person’s service on a board of directors where they serve as a non-compensated member for a charitable organization based in Massachusetts for the purpose of determining residency or domicile for tax purposes.