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HOUSE DOCKET, NO. 1113 FILED ON: 1/18/2023
HOUSE . . . . . . . . . . . . . . . No. 2704
The Commonwealth of Massachusetts
_________________
PRESENTED BY:
Bruce J. Ayers
_________________
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 providing an income tax credit for families caring for relatives at home who are elderly
or victims of Alzheimer's disease.
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PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:Bruce J. Ayers1st Norfolk1/18/2023 1 of 2
HOUSE DOCKET, NO. 1113 FILED ON: 1/18/2023
HOUSE . . . . . . . . . . . . . . . No. 2704
By Representative Ayers of Quincy, a petition (accompanied by bill, House, No. 2704) of Bruce
J. Ayers relative to providing an income tax credit for families caring for relatives at home who
are elderly or totally disabled with Alzheimer’s disease. Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 2820 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 providing an income tax credit for families caring for relatives at home who are elderly
or victims of Alzheimer's disease.
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 6 of chapter 62 of the General Laws is hereby amended by
2inserting after paragraph (a) the following new paragraph:—
3 (b) A credit of $600 shall be allowed against the taxes due if the taxpayer has provided
4more than one-half of the support for an elderly relative who has attained the age of 70 before the
5taxable year, or for a totally disabled relative with Alzheimer’s Disease, provided that the
6relative resided with the taxpayer for more than 6 months of the taxable year and provided
7further that the adjusted gross income of the relative does not exceed $20,000 in the case of a
8single return and $35,000 in the case of a joint return. If the credit provided in this section 2 of 2
9reduces the tax to zero, the taxpayer shall be entitled to a refund equal to the amount by which
10the amount of the credit exceeded the amount of tax due.