Amendment #1303 to H4700

Medical and Dental Expense Deduction

Ms. Garlick of Needham moves to amend the bill by adding the following section:

“SECTION XXX. Section 3 of chapter 62 of the General Laws, as appearing in the 2018 Official Edition, is hereby amended by striking out, in lines 304 and 305, the words “; provided, however, that the individual itemizes deductions on his federal income tax return”.

The department of revenue shall promulgate regulations necessary to implement and administer this section.”