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HOUSE DOCKET, NO. 64        FILED ON: 1/4/2013

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2736


The Commonwealth of Massachusetts



John W. Scibak


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 a hearing aid tax credit.






John W. Scibak

2nd Hampshire

Josh S. Cutler

6th Plymouth

Peter V. Kocot

1st Hampshire

Angelo J. Puppolo, Jr.

12th Hampden

Colleen M. Garry

36th Middlesex

Kay Khan

11th Middlesex

Martha M. Walz

8th Suffolk

Christine E. Canavan

10th Plymouth

John V. Fernandes

10th Worcester

Benjamin Swan

11th Hampden

Jennifer E. Benson

37th Middlesex

HOUSE DOCKET, NO. 64        FILED ON: 1/4/2013

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2736

By Mr. Scibak of South Hadley, a petition (accompanied by bill, House, No. 2736) of John W. Scibak and others for legislation to provide an income tax credit for certain hearing aid expenditures.  Revenue. 


SEE HOUSE, NO. 799 OF 2011-2012.]


The Commonwealth of Massachusetts



In the Year Two Thousand Thirteen



An Act to provide a hearing aid tax credit.


              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 6 of chapter 62 of the General Laws, as appearing in the 2004 Official Edition, is hereby amended by inserting at the end thereof the following new subsection:-

              (1)  A taxpayer shall be allowed a credit against the taxes imposed by this chapter in an amount equal to the amount paid during the taxable year, not compensated by insurance or otherwise, by the taxpayer for the purchase of any qualified hearing aid. 

              (2)  For the purposes of this section, the term qualified hearing aid means a hearing aid which is intended for use:

                            (a) by the taxpayer, but only if the taxpayer (or the spouse intending to use

                                 the hearing aid, in the case of a joint return) is age 55 or older; or

                                  (b) by an individual with respect to whom the taxpayer, for the taxable year, is

                               allowed a deduction. The maximum amount allowed as a credit under this section is $500.

              (3)  This section shall apply to any individual for any taxable year only if such individual elects to have this section apply for such taxable year. An election to have this section apply may not be made for any taxable year if such election is in effect with respect to such individual for any of the four taxable years preceding such taxable year.

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