AN ACT RELATIVE TO THE INCOME TAX DEDUCTION FOR CHARITABLE GIVING.
Whereas , The deferred operation of this act would tend to defeat its
purpose, which is to clarify forthwith the charitable giving deduction for personal
income taxpayers in the commonwealth, therefore it is hereby declared to be
an emergency law, necessary for the immediate preservation of the public convenience.
Be it enacted by the Senate and House of Representatives
in General Court assembled, and by the authority of the same,
Paragraph (a) of Part B of section 3 of chapter 62 of
Laws, as appearing in the 2000 Official Edition, is hereby
amended by striking out subparagraph (13)
and inserting in place thereof the
(13) An amount equal to the amount of the charitable contribution
allowed or allowable to the taxpayer under section 170 of
the Code. All requirements, conditions and limitations applicable
contributions under the Code shall apply for purposes of determining the amount
of the deduction under this subparagraph, except that taxpayers shall not be
itemize their deductions in their federal income tax returns.