Bill Text: MA H2757 | 2009-2010 | 186th General Court | Introduced
Bill Title: Tax credits for persons caring for elderly relatives at home
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2009-01-20 - Public Hearing date 6/3 at 10:00 AM in Hearing Room B2 [H2757 Detail]
Download: Massachusetts-2009-H2757-Introduced.html
The Commonwealth of Massachusetts
_______________
PRESENTED BY:
Colleen M. Garry
_______________
To the
Honorable Senate and House of Representatives of the Commonwealth of
Massachusetts in General
Court assembled:
The undersigned legislators and/or citizens respectfully petition for the passage of the accompanying bill:
An Act to provide an income tax exemption for certain individuals caring for elderly relatives.
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PETITION OF:
|
Name: |
District/Address: |
|
Colleen M. Garry |
36th Middlesex |
[SIMILAR MATTER FILED IN PREVIOUS
SESSION
SEE HOUSE, NO. 2921 OF 2007-2008.]
The Commonwealth of
Massachusetts
_______________
In the Year Two Thousand and Nine
_______________
An Act to provide an income tax exemption for certain individuals
caring for elderly relatives.
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. Chapter 62 of the General Laws, as
appearing in the 2004 Official Edition, is hereby amended in Section 3, by
adding at the end of Part B, Paragraph (b)(1), the following subparagraph:—
(D) an additional exemption of four thousand dollars if the taxpayer provided
more than one-half of the support for an elderly relative who has attained the
age of seventy before the taxable year; provided that the elderly relative
resided with the taxpayer for more than six months of the taxable year and;
provided further, that the adjusted gross income of the taxpayer does not
exceed thirty thousand dollars for the year in which the exemption is being
claimed.
SECTION 2. Chapter 62 of the General Laws, as
appearing in the 2004 Official Edition, is hereby amended in Section 3, by
adding at the end of Part B, paragraph (b)(2), the following subparagraph:—
(D) an additional exemption of four thousand dollars if the taxpayer provided
more than one-half of the support for an elderly relative who has attained the
age of seventy before the taxable year, provided that the elderly relative
resided with the taxpayer for more than six months of the taxable year and;
provided further, that the adjusted gross income of the taxpayer does not
exceed forty thousand dollars for the taxable year in which the exemption is
being claimed.
SECTION 3. The commissioner shall adopt rules and regulations governing the provisions of this act that are not inconsistent with the provisions contained herein.
SECTION 4. The provisions of this act shall be effective for taxable years beginning January 1, 2009.
