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| 2 | 2 | | HOUSE DOCKET, NO. 1105 FILED ON: 1/18/2023 |
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| 3 | 3 | | HOUSE . . . . . . . . . . . . . . . No. 2702 |
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| 4 | 4 | | The Commonwealth of Massachusetts |
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| 5 | 5 | | _________________ |
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| 6 | 6 | | PRESENTED BY: |
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| 7 | 7 | | Bruce J. Ayers |
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| 8 | 8 | | _________________ |
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| 9 | 9 | | To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General |
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| 10 | 10 | | Court assembled: |
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| 11 | 11 | | The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill: |
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| 12 | 12 | | An Act relative to providing tax processing and filing assistance for certain disabled veterans. |
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| 13 | 13 | | _______________ |
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| 14 | 14 | | PETITION OF: |
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| 15 | 15 | | NAME:DISTRICT/ADDRESS :DATE ADDED:Bruce J. Ayers1st Norfolk1/18/2023 1 of 2 |
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| 16 | 16 | | HOUSE DOCKET, NO. 1105 FILED ON: 1/18/2023 |
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| 17 | 17 | | HOUSE . . . . . . . . . . . . . . . No. 2702 |
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| 18 | 18 | | By Representative Ayers of Quincy, a petition (accompanied by bill, House, No. 2702) of Bruce |
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| 19 | 19 | | J. Ayers relative to providing tax processing and filing assistance for certain disabled veterans. |
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| 20 | 20 | | Revenue. |
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| 21 | 21 | | [SIMILAR MATTER FILED IN PREVIOUS SESSION |
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| 22 | 22 | | SEE HOUSE, NO. 2822 OF 2021-2022.] |
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| 23 | 23 | | The Commonwealth of Massachusetts |
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| 24 | 24 | | _______________ |
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| 25 | 25 | | In the One Hundred and Ninety-Third General Court |
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| 26 | 26 | | (2023-2024) |
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| 27 | 27 | | _______________ |
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| 28 | 28 | | An Act relative to providing tax processing and filing assistance for certain disabled veterans. |
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| 29 | 29 | | Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority |
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| 30 | 30 | | of the same, as follows: |
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| 31 | 31 | | 1 SECTION 1. Section 33 of chapter 62C of the General Laws is hereby amended by |
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| 32 | 32 | | 2adding the following new paragraph at the end thereof:— |
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| 33 | 33 | | 3 (g) The provisions of this section include, but are not limited to, the waiver of interest and |
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| 34 | 34 | | 4penalties stated in this chapter for any veteran of the United States Armed Forces, as defined in |
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| 35 | 35 | | 5section 7 of chapter 4, who suffers from post traumatic stress syndrome as determined by the |
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| 36 | 36 | | 6Veterans Administration and whose delinquency resulted directly from effects of the disorder. |
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| 37 | 37 | | 7 SECTION 2. The department of revenue shall implement a program providing |
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| 38 | 38 | | 8assistance to veterans of the United States Armed Forces, as defined in section 7 of chapter 4 of 2 of 2 |
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| 39 | 39 | | 9the General Laws, who suffer from post traumatic stress disorder, as determined by the United |
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| 40 | 40 | | 10States Veterans Administration. |
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| 41 | 41 | | 11 The assistance shall include, but not be limited to, providing training and assistance to |
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| 42 | 42 | | 12veterans and local veterans offices regarding basic tax information and how to contact the |
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| 43 | 43 | | 13department for assistance. |
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| 44 | 44 | | 14 In addition, the department shall provide, within its Taxpayer Assistance Division, |
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| 45 | 45 | | 15resources for assisting qualified veterans in preparing their tax returns. |
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