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SENATE DOCKET, NO. 218         FILED ON: 1/14/2013

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1419

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Karen E. Spilka

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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 strengthening working families by increasing tax exemptions and dependent care tax credits.

_______________

PETITION OF:

 

Name:

District/Address:

Karen E. Spilka

Second Middlesex and Norfolk


SENATE DOCKET, NO. 218        FILED ON: 1/14/2013

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1419

By Ms. Spilka, a petition (accompanied by bill, Senate, No. 1419) of Karen E. Spilka for legislation to strengthen working families by increasing tax exemptions and dependent care tax credits.  Revenue. 

 

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1522 OF 2011-2012.]


The Commonwealth of Massachusetts
 

_______________

In the Year Two Thousand Thirteen

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An Act strengthening working families by increasing tax exemptions and dependent care tax credits.
 

              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 (7) of paragraph (a) of part B of Section 3 of chapter 62 of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by inserting in line 78 after the figure “2002” the following:

              “and may not exceed a total of $7,400 if there is one qualifying individual with respect to the taxpayer, or $12,300 if there are two or more qualifying individuals with respect to the taxpayer for taxable years beginning on or after January 1, 2013.

              SECTION 2.  Subparagraph (8) of paragraph (a) of part B of said section 3 of said chapter 62 of the General Laws, as so appearing, is hereby amended by adding the following sentence:-  "If the taxpayer is a single person with adjusted gross income of not more than $45,000 or joint filers with adjusted gross income of not more than $75,000, the deduction available under this section shall be $4,300 if there is 1 dependent with respect to the taxpayer, or $8,600 if there are 2 or more such dependents with respect to the taxpayer."

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