Amendment #968 to H4600

Encouraging donations to local nonprofits

Mr. Livingstone of Boston moves to amend the bill by adding the following section:

“Section 5A of Chapter 62 is hereby amended by adding the following subsection:

(e) Notwithstanding any other provision in law, the commissioner shall not consider charitable donations or volunteer services made to charitable organizations that are based in Massachusetts or a person’s service on a board of directors where they serve as a non-compensated member for a charitable organization based in Massachusetts for the purpose of determining residency or domicile for tax purposes.  The geographic location of a professional advisor retained by an individual or the geographic location of a financial institution with an active account or loan of an individual may not be used to determine whether or not an individual is domiciled in or a resident of Massachusetts for tax purposes. For purposes of this subsection, “professional advisor” includes, but is not limited to, a person that renders medical, financial, legal, accounting, insurance, fiduciary or investment services.”