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HOUSE DOCKET, NO. 2148 FILED ON: 1/19/2023
HOUSE . . . . . . . . . . . . . . . No. 2868
The Commonwealth of Massachusetts
_________________
PRESENTED BY:
David Paul Linsky
_________________
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 create an income tax deduction for municipal and school fees.
_______________
PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:David Paul Linsky5th Middlesex1/19/2023 1 of 1
HOUSE DOCKET, NO. 2148 FILED ON: 1/19/2023
HOUSE . . . . . . . . . . . . . . . No. 2868
By Representative Linsky of Natick, a petition (accompanied by bill, House, No. 2868) of David
Paul Linsky for legislation to create an income tax deduction for municipal and school fees.
Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 2980 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 create an income tax deduction for municipal and school fees.
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 of Chapter 62 of the General Laws is hereby amended to add the
2following new subsection:
3 B.(a) (17). In addition to any other deduction from Part B income so-called, a taxpayer
4may deduct any fee paid to a municipality or public school district for the purpose of
5transportation for a student to or from a public school, participation by a student in an athletic,
6academic, enrichment or student activity program at a public school, or fee paid for the purpose
7of trash pickup or disposal, either paid directly to the municipality or for participation in a “pay
8as you throw” trash pickup program, so-called. The Commissioner of Revenue is authorized to
9promulgate regulations under this sub-section.