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HOUSE DOCKET, NO. 1105 FILED ON: 1/18/2023
HOUSE . . . . . . . . . . . . . . . No. 2702
The Commonwealth of Massachusetts
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PRESENTED BY:
Bruce J. Ayers
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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 adoption of the accompanying bill:
An Act relative to providing tax processing and filing assistance for certain disabled veterans.
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PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:Bruce J. Ayers1st Norfolk1/18/2023 1 of 2
HOUSE DOCKET, NO. 1105 FILED ON: 1/18/2023
HOUSE . . . . . . . . . . . . . . . No. 2702
By Representative Ayers of Quincy, a petition (accompanied by bill, House, No. 2702) of Bruce
J. Ayers relative to providing tax processing and filing assistance for certain disabled veterans.
Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 2822 OF 2021-2022.]
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Third General Court
(2023-2024)
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An Act relative to providing tax processing and filing assistance for certain disabled veterans.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
of the same, as follows:
1 SECTION 1. Section 33 of chapter 62C of the General Laws is hereby amended by
2adding the following new paragraph at the end thereof:—
3 (g) The provisions of this section include, but are not limited to, the waiver of interest and
4penalties stated in this chapter for any veteran of the United States Armed Forces, as defined in
5section 7 of chapter 4, who suffers from post traumatic stress syndrome as determined by the
6Veterans Administration and whose delinquency resulted directly from effects of the disorder.
7 SECTION 2. The department of revenue shall implement a program providing
8assistance to veterans of the United States Armed Forces, as defined in section 7 of chapter 4 of 2 of 2
9the General Laws, who suffer from post traumatic stress disorder, as determined by the United
10States Veterans Administration.
11 The assistance shall include, but not be limited to, providing training and assistance to
12veterans and local veterans offices regarding basic tax information and how to contact the
13department for assistance.
14 In addition, the department shall provide, within its Taxpayer Assistance Division,
15resources for assisting qualified veterans in preparing their tax returns.