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  • Acts
  • 2001
  • Chapter 136 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, as follows:


SECTION 1. Paragraph (a) of Part B of section 3 of chapter 62 of the General Laws, as appearing in the 2000 Official Edition, is hereby amended by striking out subparagraph (13) and inserting in place thereof the following subparagraph:-

(13) An amount equal to the amount of the charitable contribution deduction allowed or allowable to the taxpayer under section 170 of the Code. All requirements, conditions and limitations applicable to charitable contributions under the Code shall apply for purposes of determining the amount of the deduction under this subparagraph, except that taxpayers shall not be required to itemize their deductions in their federal income tax returns.

SECTION 2. Section 6I of said chapter 62, inserted by section 2 of chapter 344 of the acts of 2000, is hereby repealed.

SECTION 3. This act shall apply to taxable years beginning on or after January 1, 2001.

Approved November 17, 2001.