Massachusetts 2023-2024 Regular Session

Massachusetts House Bill H2733

Introduced
2/16/23  

Caption

To provide an income tax exemption for families caring for their elderly relatives at home

Impact

If enacted, H2733 would amend Chapter 62 of the General Laws, specifically affecting tax laws related to exemptions for personal income tax. By providing these exemptions, the bill aims to incentivize the care of elderly family members at home, potentially reducing the need for more formalized elder care solutions, which often incur significant costs. This legislation might stimulate socio-economic support for lower-income families, fostering community and familial bonds. However, the income thresholds limit the benefit to lower-income individuals and families, reflecting a targeted approach to assist those who may struggle the most with the costs of caregiving.

Summary

House Bill 2733 proposes to provide an income tax exemption aimed at families who are caring for their elderly relatives at home. Specifically, it allows taxpayers to claim an additional exemption of four thousand dollars if they provide more than half of the support for an elderly relative who is at least seventy years of age. The bill establishes certain income thresholds, stipulating that the taxpayer's adjusted gross income must not exceed thirty thousand dollars if the elderly relative lived with them for more than six months in the taxable year for one exemption, and forty thousand dollars for another exemption under different criteria. This legislation is designed to provide financial relief for families engaging in caregiving for elder relatives, recognizing the economic burdens often associated with such responsibilities.

Contention

Notable points of contention may arise regarding income eligibility and the adequacy of the proposed exemption amount in truly alleviating the burdens faced by caregivers. Critics might argue that the financial support outlined in the bill does not reflect the real-world expenses incurred by families, as costs for caring for elderly relatives—such as healthcare, transportation, and basic living expenses—have increased significantly. Furthermore, the implementation of this tax exemption will require regulatory measures that could also be scrutinized regarding their effectiveness and potential administrative burden on the state revenue system.

Companion Bills

MA H5045

Replaced by Study Order

Previously Filed As

MA H2477

Relative to probation officers

MA H3153

Increasing service quality penalty against electric and gas companies

MA H2461

Relative to municipal building officials

MA H3461

Increasing service quality penalty against electric and gas companies

MA H275

Relative to funeral directors

MA H3304

Relative to making Election Day a state holiday

MA H139

Relative to funeral assistance

MA H345

Relative to alcoholic beverage containers

Similar Bills

No similar bills found.