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HOUSE DOCKET, NO. 1661 FILED ON: 1/18/2023
HOUSE . . . . . . . . . . . . . . . No. 2733
The Commonwealth of Massachusetts
_________________
PRESENTED BY:
Tackey Chan
_________________
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 to provide an income tax exemption for families caring for their elderly relatives at
home.
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PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:Tackey Chan2nd Norfolk1/13/2023 1 of 2
HOUSE DOCKET, NO. 1661 FILED ON: 1/18/2023
HOUSE . . . . . . . . . . . . . . . No. 2733
By Representative Chan of Quincy, a petition (accompanied by bill, House, No. 2733) of Tackey
Chan for legislation to provide an income tax exemption for families caring for their elderly
relatives at home. Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 2846 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 to provide an income tax exemption for families caring for their elderly relatives at
home.
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 3, Part B, paragraph (b)(1) of Chapter 62 of the General Laws, as
2appearing in the 2020 Official Edition, is hereby amended by adding the following new
3subparagraph:-
4 (D) an additional exemption of four thousand dollars if the taxpayer provided more than
5one-half of the support for an elderly relative who has attained the age of seventy before the
6taxable year, provided that the elderly relative resided with the taxpayer for more than six
7months of the taxable year and provided further that the adjusted gross income of the taxpayer
8does not exceed thirty thousand dollars for the year in which the exemption is being claimed. 2 of 2
9 SECTION 2. Section 3, Part B, paragraph (b)(2) of Chapter 62 of the General Laws is
10amended by adding the following new subparagraph:-
11 (D) an additional exemption of four thousand dollars if the taxpayer provided more than
12one-half of the support for the elderly relative who has attained the age of seventy before the
13taxable year, provided that the elderly relative resided with the taxpayer for more than six
14months of the taxable year and provided further that the adjusted gross income of the taxpayer
15does not exceed forty thousand dollars of the taxable year in which the exemption is being
16claimed.
17 SECTION 3. The commissioner shall adopt rules and regulations governing the
18provisions of this act that are not consistent with the provisions contained herein.
19 SECTION 4. The provisions of this act shall be effective for taxable years beginning
20January 1, 2025.