Bill Text: MA H2818 | 2009-2010 | 186th General Court | Introduced
Bill Title: Create an income tax deduction for municipal and school fees
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2009-01-20 - Public Hearing date 7/22 at 10:00 AM in Hearing Room B2 [H2818 Detail]
Download: Massachusetts-2009-H2818-Introduced.html
The Commonwealth of Massachusetts
_______________
PRESENTED BY:
David P. Linsky
_______________
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 create an income tax deduction for municipal and school fees.
_______________
PETITION OF:
|
Name: |
District/Address: |
|
David P. Linsky |
5th Middlesex |
|
Jay R. Kaufman |
15th Middlesex |
|
Barbara A. L'Italien |
18th Essex |
|
Michael R. Knapik |
Second Hampden and Hampshire |
|
Bruce E. Tarr |
First Essex and Middlesex |
|
Karen E. Spilka |
Second Middlesex and Norfolk |
|
Susan C. Fargo |
Third Middlesex |
[SIMILAR MATTER FILED IN PREVIOUS
SESSION
SEE HOUSE, NO. 3005 OF 2007-2008.]
The Commonwealth of
Massachusetts
_______________
In the Year Two Thousand and Nine
_______________
An Act to create an income tax deduction for municipal and school
fees.
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. Section 3 of Chapter 62 of the General Laws is hereby amended to add the following new subsection:
B.(a) (14). In addition to any other deduction from Part B income so-called, a taxpayer may deduct any fee paid to a municipality or public school district for the purpose of transportation for a student to or from a public school, participation by a student in an athletic, academic, enrichment or student activity program at a public school, or fee paid for the purpose of trash pickup or disposal, either paid directly to the municipality or for participation in a “pay as you throw” trash pickup program, so-called. The Commissioner of Revenue is authorized to promulgate regulations under this sub-section.
