Bill Text: MA S1666 | 2009-2010 | 186th General Court | Introduced
Bill Title: End double taxation of attorney's fees
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2009-01-20 - Public Hearing date 1/28 at 1:00 AM in Hearing Room A1 [S1666 Detail]
Download: Massachusetts-2009-S1666-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 to end double taxation of attorney's fees.
_______________
PETITION OF:
Name: |
District/Address: |
Cynthia Stone Creem |
First Middlesex and Norfolk |
[SIMILAR MATTER FILED IN PREVIOUS
SESSION
SEE SENATE, NO. S00897 OF 2007-2008.]
The Commonwealth of
Massachusetts
_______________
In the Year Two Thousand and Nine
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An Act to end double taxation of attorney's 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. It is hereby found and declared that the purpose of this act is to end the double taxation of attorneys’ fees obtained through judgments and settlements and to clarify that attorneys have a sufficient property interest in their clients’ cases so that the attorney’s fee portion of an award or settlement may be taxed only once and against the attorney who actually receives the fee.
SECTION 2. Section 50 of Chapter 221 of the General Laws, as appearing in the 2006 Official Edition is hereby amended by striking said section and inserting in place thereof the following:-“Section 50. From the authorized commencement of an action, counterclaim or other proceeding in any court, or appearance in any proceeding before any state or federal department, board or commission, the attorney who appears for a client in such proceeding shall have a lien to the extent of fees and compensation specially agreed upon with the client, or if there is no agreement, for his reasonable fees and expenses upon his client's cause of action, counterclaim or claim, upon the judgment, decree or other order in his client's favor entered or made in such proceeding, and upon the proceeds derived therefrom. Said lien shall be superior to all other liens, except tax liens, and shall not be affected by a settlement between the parties to the action, suit or proceeding until the lien of the attorney is satisfied in full. The attorney shall have the same right and power over actions to enforce their liens under this section as their clients have for the amount due thereon to them. Upon request of the client or of the attorney, the court in which the proceeding is pending or, if the proceeding is not pending in a court, the superior court, may determine and enforce the lien; provided, that the provisions of this sentence shall not apply to any case where the method of the determination of attorneys' fees is otherwise expressly provided by statute.”
SECTION 3. This act shall be effective as of December 31, 2009.