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SENATE DOCKET, NO. 395        FILED ON: 1/19/2011

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1475

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Michael R. Knapik

_________________

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 providing a tax exemption for a taxpayer supporting an elderly relative.

_______________

PETITION OF:

 

Name:

District/Address:

Michael R. Knapik

 

Gale D. Candaras

 

Bruce E. Tarr

 

James E. Timilty

 

Thomas P. Kennedy

 

James B. Eldridge

 

Chris Walsh

6th Middlesex

Carolyn C. Dykema

8th Middlesex

Thomas M. Stanley

9th Middlesex

Randy Hunt

5th Barnstable


SENATE DOCKET, NO. 395        FILED ON: 1/19/2011

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1475

By Mr. Knapik, a petition (accompanied by bill, Senate, No. 1475) of Michael R. Knapik, Gale D. Candaras, Bruce E. Tarr, James E. Timilty and other members of the General Court for legislation to provide a tax exemption for a taxpayer supporting an elderly relative.  Revenue. 

 

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1290 OF 2009-2010.]

 

The Commonwealth of Massachusetts

 

_______________

In the Year Two Thousand Eleven

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An Act providing a tax exemption for a taxpayer supporting an elderly relative.

 

              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.  Subparagraph (1) of paragraph (b) of Part B of section 3 of chapter 62 of the General Laws, as appearing in the 2008 Official edition, is hereby amended by adding the following clause:- (D) an additional exemption of $3,500 if the taxpayer provided more than one-half of the support for an elderly relative who has attained at least the age of 70, if the elderly relative resided with the taxpayer for more than 8 months of the taxable years and that the adjusted gross income of the taxpayer does not exceed $60,000 for the year in which the exemption is being claimed.

                               SECTION 2. Subparagraph (2) of said paragraph (b) of said Part B of said section 3 of said chapter 62, as so appearing, is hereby amended by adding the following clause:- (D) an additional exemption of $3,500 if the taxpayer provided more than one-half of the support for an elderly relative who has attained at least the age of 70, if the elderly relative resided with the taxpayer for more than 8 months of the taxable year and that the adjusted gross income of the taxpayer does not exceed $60,000 for the year in which the exemption is being claimed.

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