Bill Text: MA S42 | 2009-2010 | 186th General Court | Introduced
Bill Title: Provide for an income tax credit for taxpayers with family members requiring care in their homes
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2010-03-18 - Bill reported favorably by committee and referred to the Joint Committee on Health Care Financing [S42 Detail]
Download: Massachusetts-2009-S42-Introduced.html
The Commonwealth of Massachusetts
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PRESENTED BY:
Mr. Hart
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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 to provide for an income tax credit for taxpayers with family members requiring care in their homes.
_______________
PETITION OF:
Name: |
District/Address: |
Mr. Hart |
First Suffolk |
[SIMILAR MATTER FILED IN PREVIOUS
SESSION
SEE SENATE, NO. S00079 OF 2007-2008.]
The Commonwealth of
Massachusetts
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In the Year Two Thousand and Nine
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An Act to provide for an income tax credit for taxpayers with
family members requiring care in their homes.
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 6 of chapter 62 of the General Laws, as appearing in the 2006 Official Edition, is hereby amended by adding at the end, the following new paragraph:-
(p) A credit of five thousand dollars shall be allowed against the tax liability imposed by this chapter to a taxpayer who provides at least one-half of the support in the taxpayers resident for a family member requiring custodial, intermediate or skilled nursing care provided in the residence in accordance with a plan of care for illness or infirmity established by a physician. Said family member must reside with the taxpayer for at least three months during the year in which the exemption is being claimed, and provided further, the adjusted gross income of the taxpayer does not exceed forty thousand dollars for the year in which the exemption is being claimed. If the credit provided in this section reduces the tax to zero, the taxpayer shall be entitled to a refund equal to the amount of the credit exceeded the amount of tax due.