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| 2 | 2 | | HOUSE DOCKET, NO. 1661 FILED ON: 1/18/2023 |
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| 3 | 3 | | HOUSE . . . . . . . . . . . . . . . No. 2733 |
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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 | | Tackey Chan |
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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 to provide an income tax exemption for families caring for their elderly relatives at |
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| 13 | 13 | | home. |
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| 14 | 14 | | _______________ |
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| 15 | 15 | | PETITION OF: |
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| 16 | 16 | | NAME:DISTRICT/ADDRESS :DATE ADDED:Tackey Chan2nd Norfolk1/13/2023 1 of 2 |
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| 17 | 17 | | HOUSE DOCKET, NO. 1661 FILED ON: 1/18/2023 |
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| 18 | 18 | | HOUSE . . . . . . . . . . . . . . . No. 2733 |
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| 19 | 19 | | By Representative Chan of Quincy, a petition (accompanied by bill, House, No. 2733) of Tackey |
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| 20 | 20 | | Chan for legislation to provide an income tax exemption for families caring for their elderly |
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| 21 | 21 | | relatives at home. Revenue. |
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| 22 | 22 | | [SIMILAR MATTER FILED IN PREVIOUS SESSION |
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| 23 | 23 | | SEE HOUSE, NO. 2846 OF 2021-2022.] |
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| 24 | 24 | | The Commonwealth of Massachusetts |
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| 25 | 25 | | _______________ |
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| 26 | 26 | | In the One Hundred and Ninety-Third General Court |
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| 27 | 27 | | (2023-2024) |
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| 28 | 28 | | _______________ |
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| 29 | 29 | | An Act to provide an income tax exemption for families caring for their elderly relatives at |
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| 30 | 30 | | home. |
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| 31 | 31 | | Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority |
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| 32 | 32 | | of the same, as follows: |
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| 33 | 33 | | 1 SECTION 1. Section 3, Part B, paragraph (b)(1) of Chapter 62 of the General Laws, as |
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| 34 | 34 | | 2appearing in the 2020 Official Edition, is hereby amended by adding the following new |
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| 35 | 35 | | 3subparagraph:- |
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| 36 | 36 | | 4 (D) an additional exemption of four thousand dollars if the taxpayer provided more than |
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| 37 | 37 | | 5one-half of the support for an elderly relative who has attained the age of seventy before the |
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| 38 | 38 | | 6taxable year, provided that the elderly relative resided with the taxpayer for more than six |
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| 39 | 39 | | 7months of the taxable year and provided further that the adjusted gross income of the taxpayer |
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| 40 | 40 | | 8does not exceed thirty thousand dollars for the year in which the exemption is being claimed. 2 of 2 |
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| 41 | 41 | | 9 SECTION 2. Section 3, Part B, paragraph (b)(2) of Chapter 62 of the General Laws is |
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| 42 | 42 | | 10amended by adding the following new subparagraph:- |
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| 43 | 43 | | 11 (D) an additional exemption of four thousand dollars if the taxpayer provided more than |
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| 44 | 44 | | 12one-half of the support for the elderly relative who has attained the age of seventy before the |
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| 45 | 45 | | 13taxable year, provided that the elderly relative resided with the taxpayer for more than six |
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| 46 | 46 | | 14months of the taxable year and provided further that the adjusted gross income of the taxpayer |
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| 47 | 47 | | 15does not exceed forty thousand dollars of the taxable year in which the exemption is being |
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| 48 | 48 | | 16claimed. |
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| 49 | 49 | | 17 SECTION 3. The commissioner shall adopt rules and regulations governing the |
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| 50 | 50 | | 18provisions of this act that are not consistent with the provisions contained herein. |
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| 51 | 51 | | 19 SECTION 4. The provisions of this act shall be effective for taxable years beginning |
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| 52 | 52 | | 20January 1, 2025. |
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