Massachusetts 2023-2024 Regular Session

Massachusetts House Bill H2805 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	1 of 1
2	2	HOUSE DOCKET, NO. 1350 FILED ON: 1/18/2023
3	3	HOUSE . . . . . . . . . . . . . . . No. 2805
4	4	The Commonwealth of Massachusetts
5	5	_________________
6	6	PRESENTED BY:
7	7	Colleen M. Garry
8	8	_________________
9	9	To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
10	10	Court assembled:
11	11	The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
12	12	An Act to provide an income tax exemption for certain individuals caring for their elderly
13	13	relatives.
14	14	_______________
15	15	PETITION OF:
16	16	NAME:DISTRICT/ADDRESS :DATE ADDED:Colleen M. Garry36th Middlesex1/10/2023Rodney M. Elliott16th Middlesex1/23/2023Josh S. Cutler6th Plymouth1/26/2023Carol A. Doherty3rd Bristol2/7/2023 1 of 2
17	17	HOUSE DOCKET, NO. 1350 FILED ON: 1/18/2023
18	18	HOUSE . . . . . . . . . . . . . . . No. 2805
19	19	By Representative Garry of Dracut, a petition (accompanied by bill, House, No. 2805) of Colleen
20	20	M. Garry and others relative to tax credits for persons caring for elderly relatives at home.
21	21	Revenue.
22	22	[SIMILAR MATTER FILED IN PREVIOUS SESSION
23	23	SEE HOUSE, NO. 2911 OF 2021-2022.]
24	24	The Commonwealth of Massachusetts
25	25	_______________
26	26	In the One Hundred and Ninety-Third General Court
27	27	(2023-2024)
28	28	_______________
29	29	An Act to provide an income tax exemption for certain individuals caring for their elderly
30	30	relatives.
31	31	Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
32	32	of the same, as follows:
33	33	1 SECTION 1. Chapter 62 of the General Laws, as appearing in the 2014 Official Edition,
34	34	2is hereby amended in Section 3, by adding at the end of Part B, Paragraph (b)(1), the following
35	35	3subparagraph:— (D) an additional exemption of four thousand dollars if the taxpayer provided
36	36	4more than one-half of the support for an elderly relative who has attained the age of seventy
37	37	5before the taxable year; provided that the elderly relative resided with the taxpayer for more than
38	38	6six months of the taxable year and; provided further, that the adjusted gross income of the
39	39	7taxpayer does not exceed thirty thousand dollars for the year in which the exemption is being
40	40	8claimed. 2 of 2
41	41	9 SECTION 2. Chapter 62 of the General Laws, as appearing in the 2014 Official Edition,
42	42	10is hereby amended in Section 3, by adding at the end of Part B, paragraph (b)(2), the following
43	43	11subparagraph:— (D) an additional exemption of four thousand dollars if the taxpayer provided
44	44	12more than one-half of the support for an elderly relative who has attained the age of seventy
45	45	13before the taxable year, provided that the elderly relative resided with the taxpayer for more than
46	46	14six months of the taxable year and; provided further, that the adjusted gross income of the
47	47	15taxpayer does not exceed forty thousand dollars for the taxable year in which the exemption is
48	48	16being claimed.
49	49	17 SECTION 3. The commissioner shall adopt rules and regulations governing the
50	50	18provisions of this act that are not inconsistent with the provisions contained herein.
51	51	19 SECTION 4. The provisions of this act shall be effective for taxable years beginning
52	52	20January 1, 2022.