Bill Text: MA S1290 | 2009-2010 | 186th General Court | Introduced
Bill Title: Provide a tax exemption for a taxpayer supporting an elderly relative
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2009-01-20 - Public Hearing date 6/3 at 10:00 AM in Hearing Room B2 [S1290 Detail]
Download: Massachusetts-2009-S1290-Introduced.html
The Commonwealth of Massachusetts
_______________
PRESENTED BY:
Mr. Knapik
_______________
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 exemption for a taxpayer supporting an elderly relative.
_______________
PETITION OF:
|
Name: |
District/Address: |
|
Mr. Brown |
Norfolk, Bristol and Middlesex |
|
Mr. Hedlund |
Plymouth and Norfolk |
|
Mr. Knapik |
Second Hampden and Hampshire |
|
Robert M. Koczera |
11th Bristol |
|
Mr. Tarr |
First Essex and Middlesex |
|
Mr. Tisei |
Middlesex and Essex |
|
Todd M. Smola |
1st Hampden |
|
Susan C. Tucker |
Second Essex and Middlesex |
|
Susan C. Fargo |
Third Middlesex |
|
Brian A. Joyce |
Norfolk, Bristol and Plymouth |
|
Gale D. Candaras |
First Hampden and Hampshire |
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. S01747 OF 2007-2008.]
The Commonwealth of
Massachusetts
_______________
In the Year Two Thousand and Nine
_______________
An Act providing a tax exemption for a taxpayer supporting an
elderly relative.
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. Subparagraph (1) of paragraph (b) of Part B of section 3 of chapter 62 of the General Laws, as appearing in the 2002 Official edition, is hereby amended by adding the following clause:-
(D) an additional exemption of $3,500 if the taxpayer provided more than one-half of the support for an elderly relative who has attained at least the age of 70, if the elderly relative resided with the taxpayer for more than 8 months of the taxable years and that the adjusted gross income of the taxpayer does not exceed $60,000 for the year in which the exemption is being claimed.
SECTION 2. Subparagraph (2) of said paragraph (b) of said Part B of said section 3 of said chapter 62, as so appearing, is hereby amended by adding the following clause:-
(D) an additional exemption of $3,500 if the taxpayer provided more than one-half of the support for an elderly relative who has attained at least the age of 70, if the elderly relative resided with the taxpayer for more than 8 months of the taxable year and that the adjusted gross income of the taxpayer does not exceed $60,000 for the year in which the exemption is being claimed.
