The Commonwealth of Massachusetts

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PRESENTED BY:

Kevin J. Murphy

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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 providing a tax deduction for certain health care expenses.

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PETITION OF:

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 3047 OF 2007-2008.]

The Commonwealth of Massachusetts

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In the Year Two Thousand and Nine

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An Act providing a tax deduction for certain health care expenses.

                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 by adding the following paragraph:—

      (16) An amount equal to the deduction for medical, dental and other expenses allowed under section 151(c) of the code for medical, dental and other expenses provided non-immediate family members. In no event shall the aggregate of this deduction attributable to any one taxpayer exceed two thousand dollars.