Amendment ID: S2902-3

Amendment 3

Taxpayer protection

Ms. Rausch and Mr. Collins move that the proposed new draft be amended by adding, in line 49, after the word “levy” the following words:-; provided, however, that no additional amounts shall be imposed on a taxpayer who, at any time during the applicable tax year: (i) was enrolled in MassHealth or obtained a health care subsidy through the Massachusetts health connector; (ii) received unemployment for a period of not less than 12 weeks; (iii) is an owner of a property and whose household includes a person under the age of 18 years old; or (iv) earned less than 200 per cent of the area median income.