Massachusetts 2023-2024 Regular Session

Massachusetts House Bill H2795

Introduced
2/16/23  

Caption

Relative to home heating oil deductions

Impact

The implementation of HB 2795 is designed to provide economic relief to households struggling with high energy prices. By allowing for deductions specifically targeting home heating costs, the bill acknowledges the unique challenges faced by citizens in maintaining affordable living conditions during harsh winters. Furthermore, it recognizes the varied residential arrangements, providing provisions for renters and condominium owners regarding shared expenses. This inclusive approach aims to ensure that a broad range of taxpayers can benefit from the deduction.

Summary

House Bill 2795, sponsored by Representative Paul K. Frost, proposes a tax deduction related to home heating oil for the years 2021 and 2022. Specifically, the bill allows taxpayers to deduct up to $800 from their adjusted gross income for the cost of home heating oil that exceeds $4.00 per gallon. This deduction aims to alleviate some financial burden on residents facing high energy costs, particularly during the winter months when heating expenses spike. Allowable deductions would cover purchases made between November 1, 2020, and March 31, 2022, and taxpayers could claim any unused deduction in the subsequent tax year.

Contention

While the bill is poised to support many households, it may also face scrutiny regarding its effectiveness and fairness. Critics could argue that the cap of $800 may not fully cover the heating costs faced by some families, especially given fluctuating oil prices. Additionally, there may be concerns about the administrative complexities involved in claiming these deductions, particularly for taxpayers in shared living arrangements. Discussions surrounding the bill might also reflect broader debates on energy policy and the measures taken to mitigate rising energy costs in the state.

Companion Bills

MA S1850

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MA H2705

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MA H2900

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MA H2808

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MA H4728

Replaced by Study Order

Similar Bills

No similar bills found.