Amendment #848 to H4100

To encourage taxpayers to live free and buy in Massachusetts

Mr. Winslow of Norfolk moves to amend the bill by inserting at the end thereof the following sections:-

“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.

SECTION 2.  The commissioner of revenue shall promulgate regulations necessary to implement the provisions of section 1 on or before December 1, 2012.

SECTION 3.  The provisions of section 1 shall be effective for any tax year beginning on or after January 1, 2012.”