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HOUSE DOCKET, NO. 2268        FILED ON: 1/20/2011

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2570


The Commonwealth of Massachusetts



Daniel B. Winslow


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 encouraging taxpayers to live free and buy in Massachusetts.






Daniel B. Winslow

9th Norfolk

Paul Adams

17th Essex

Ryan C. Fattman

18th Worcester

Paul K. Frost

7th Worcester

Robert L. Hedlund


Steven S. Howitt

4th Bristol

Randy Hunt

5th Barnstable

Bradley H. Jones, Jr.

20th Middlesex

Kevin J. Kuros

8th Worcester

Steven L. Levy

4th Middlesex

Elizabeth A. Poirier

14th Bristol

Donald H. Wong

9th Essex

HOUSE DOCKET, NO. 2268        FILED ON: 1/20/2011

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2570

By Mr. Winslow of Norfolk, a petition (accompanied by bill, House, No. 2570) of Daniel B. Winslow and others for legislation to provide an income tax credit for certain sales tax payments.  Revenue. 


The Commonwealth of Massachusetts



In the Year Two Thousand Eleven



An Act encouraging taxpayers to live free and buy in Massachusetts.


              Whereas, The deferred operation of this act would tend to defeat its purpose, which is to reduce state income taxes while encouraging increased consumer spending in Massachusetts to spur the local economy, increase private sector job growth opportunities, and eliminate the sales tax disparity that handicaps the Commonwealth's businesses that are located in our border communities, therefore, it is hereby declared to be an emergency law, necessary for the immediate preservation of the public convenience.

              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 2010 Official Edition, is hereby amended by adding the following subsection:-

              (r)  A taxpayer may take a credit against the taxes imposed by this chapter in an amount equal to the sales tax paid by the taxpayer under chapter 64H up to $300 per tax year, except such credit shall not exceed $150 for the tax year begininng on January 1, 2011.

              SECTION 2.  The commissioner of revenue shall promulgate regulations necessary to implement the provisions of section 1 on or before November 1, 2011.

              SECTION 3.  The provisions of section 1 shall be effective for any tax year beginning on or after January 1, 2011.

              SECTION 4.  Section 1 of this act shall take effect on December 2, 2011.

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