Amendment #601 to H3400

Home Heating Oil Tax Deduction

[Sponsors] Mr. Frost of Auburn moves to amend House Bill 3400 by adding the following section:

“SECTION XX. Notwithstanding any general or special law to the contrary, the owner-occupant or tenant of a residential unit shall be allowed a tax deduction against the excise imposed by chapter 62 of the General Laws in the amount of 100 percent of the price paid for home heating oil; provided, the deduction shall not exceed $2,000; provided further, the deduction shall be in effect beginning January 1, 2011 through May 1, 2011.”.