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HOUSE DOCKET, NO. 1350 FILED ON: 1/18/2023
HOUSE . . . . . . . . . . . . . . . No. 2805
The Commonwealth of Massachusetts
_________________
PRESENTED BY:
Colleen M. Garry
_________________
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 certain individuals caring for their elderly
relatives.
_______________
PETITION OF:
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
HOUSE DOCKET, NO. 1350 FILED ON: 1/18/2023
HOUSE . . . . . . . . . . . . . . . No. 2805
By Representative Garry of Dracut, a petition (accompanied by bill, House, No. 2805) of Colleen
M. Garry and others relative to tax credits for persons caring for elderly relatives at home.
Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 2911 OF 2021-2022.]
The Commonwealth of Massachusetts
_______________
In the One Hundred and Ninety-Third General Court
(2023-2024)
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An Act to provide an income tax exemption for certain individuals caring for their elderly
relatives.
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. Chapter 62 of the General Laws, as appearing in the 2014 Official Edition,
2is hereby amended in Section 3, by adding at the end of Part B, Paragraph (b)(1), the following
3subparagraph:— (D) an additional exemption of four thousand dollars if the taxpayer provided
4more than one-half of the support for an elderly relative who has attained the age of seventy
5before the taxable year; provided that the elderly relative resided with the taxpayer for more than
6six months of the taxable year and; provided further, that the adjusted gross income of the
7taxpayer does not exceed thirty thousand dollars for the year in which the exemption is being
8claimed. 2 of 2
9 SECTION 2. Chapter 62 of the General Laws, as appearing in the 2014 Official Edition,
10is hereby amended in Section 3, by adding at the end of Part B, paragraph (b)(2), the following
11subparagraph:— (D) an additional exemption of four thousand dollars if the taxpayer provided
12more than one-half of the support for an elderly relative who has attained the age of seventy
13before the taxable year, provided that the elderly relative resided with the taxpayer for more than
14six months of the taxable year and; provided further, that the adjusted gross income of the
15taxpayer does not exceed forty thousand dollars for the taxable year in which the exemption is
16being claimed.
17 SECTION 3. The commissioner shall adopt rules and regulations governing the
18provisions of this act that are not inconsistent with the provisions contained herein.
19 SECTION 4. The provisions of this act shall be effective for taxable years beginning
20January 1, 2022.