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HOUSE DOCKET, NO. 2450        FILED ON: 1/17/2013

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2615


The Commonwealth of Massachusetts



Bradley H. Jones, Jr.


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 relative to the equitable deductions tax credit.






Bradley H. Jones, Jr.

20th Middlesex

George N. Peterson, Jr.

9th Worcester

Bradford Hill

4th Essex

Elizabeth A. Poirier

14th Bristol

Viriato Manuel deMacedo

1st Plymouth

Donald Humason


Paul K. Frost

7th Worcester

Sheila C. Harrington

1st Middlesex

Nicholas A. Boldyga

3rd Hampden

Kimberly N. Ferguson

1st Worcester

Todd M. Smola

1st Hampden

Matthew A. Beaton

11th Worcester

Daniel B. Winslow

9th Norfolk

HOUSE DOCKET, NO. 2450        FILED ON: 1/17/2013

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2615

By Mr. Jones of North Reading, a petition (accompanied by bill, House, No. 2615) of Bradley H. Jones, Jr. and others relative to the equitable deductions tax credit.  Revenue. 


SEE HOUSE, NO. 2533 OF 2011-2012.]


The Commonwealth of Massachusetts



In the Year Two Thousand Thirteen



An Act relative to the equitable deductions 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 most recently amended by chapter 65 of the acts of 2011, is hereby further amended by inserting, after subsection (r), the following new subsection:-

              (s) (1) As used in this subsection, the following words shall have the following meanings:-

              "Publicly financed entity", any organization that receives state resources directly from a state agency or through the General Appropriations act, excluding funds awarded through a grant or non-annual appropriation.

              (2) A taxpayer making a donation to a publicly financed entity shall be allowed a credit against the taxes imposed by this chapter. The amount of said credit shall be equal to 50 percent of the value of the donation, not to exceed $10,000.

              The appropriation of said publicly financed entity, either in the general appropriations bill or in the budget of the publicly financed entity, shall be reduced by 50 percent of the aggregate donations under this subsection.

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