Bill Text: MA S1246 | 2009-2010 | 186th General Court | Introduced
Bill Title: For legislation relative to the income tax deduction for charitable giving
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 [S1246 Detail]
Download: Massachusetts-2009-S1246-Introduced.html
The Commonwealth of Massachusetts
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PRESENTED BY:
Cynthia Stone Creem
_______________
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 relative to the income tax deduction for charitable giving.
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PETITION OF:
|
Name: |
District/Address: |
|
Cynthia Stone Creem |
First Middlesex and Norfolk |
|
Bruce E. Tarr |
First Essex and Middlesex |
[SIMILAR MATTER FILED IN PREVIOUS
SESSION
SEE SENATE, NO. S01721 OF 2007-2008.]
The Commonwealth of Massachusetts
_______________
In the Year Two Thousand and Nine
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An Act relative to the income tax deduction for charitable giving.
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 striking out subparagraph (13), as amended in Chapter 186 of the Acts of 2002, 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; provided, however, that notwithstanding said section 170 of the Code, no deduction shall be allowed for contributions of household goods or used clothing, as those items are recognized under said 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. This act shall apply to taxable years beginning on or after January 1, 2009.
