Massachusetts 2023-2024 Regular Session

Massachusetts House Bill H2904

Introduced
2/16/23  
Refer
2/16/23  

Caption

Reducing tax liability for grandparents raising grandchildren

Impact

Upon enactment, this bill would amend Section 5 of Chapter 59 of the Massachusetts General Laws, thereby empowering local authorities to offer property tax reductions up to $1,000 per grandchild per tax year. This amendment provides a legislative framework that encourages municipalities to tailor tax relief programs to meet the needs of their communities. Such initiatives could lead to increased support for families and potentially lower overall tax obligations for older adults who find themselves unexpectedly responsible for their grandchildren's welfare.

Summary

House Bill H2904, proposed by Representative James M. Murphy, is an initiative aimed at reducing the tax liability for grandparents who are raising their grandchildren. The bill allows cities and towns in Massachusetts to establish a tax exemption or abatement program specifically for these guardians, provided they are over the age of 55. The legislation recognizes the significant financial burden placed on grandparents who take on the role of primary caregivers for their grandchildren, often in challenging circumstances. Thus, H2904 proposes a structured means of relieving such financial pressures through local tax policies.

Contention

While H2904 is generally framed as a supportive measure for families facing financial difficulties, it may spur debate regarding the equitable distribution of tax benefits. Critics could argue that establishing varying tax exemption rules at the local level might lead to inconsistencies in the support provided across different areas, creating disparities based on geographic location. Additionally, there may be concerns about the financial implications for local governments tasked with administering these tax reductions. It raises questions regarding budget allocations and prioritization of the funding necessary to support this new growth in tax exemptions.

Notable_points

A particularly notable aspect of H2904 is its attempt to not only ease financial burdens on families but also recognize the critical role of grandparents in child-rearing. This legislation acknowledges the evolving dynamics of family structures and the increasing prevalence of non-traditional guardianship arrangements. Its passage could also set a precedent for additional support measures tailored towards caregivers in similar situations, reflecting a growing trend to provide state support for non-parental guardians.

Companion Bills

MA S1859

Similar To Providing for settlements of tax liability

MA S1865

Similar To To protect the intent of the Fair Share Amendment

MA H3735

Similar To Authorizing the town of Truro to establish a program to reduce property tax liability in exchange for volunteer services for persons with disabilities

Previously Filed As

MA H447

Regarding credit card surcharging

MA H3094

Designating the official seasoning of the Commonwealth

MA H3396

Designating the official seasoning of the Commonwealth

MA H1271

Relative to home owners insurance and funding repairs

MA H1102

Eliminate penalty charges when canceling auto insurance

MA H375

Relative to wildlife rehabilitators

MA H1696

Regarding willful injury to public defenders and other court personnel

MA H1269

Eliminate penalty charges when canceling auto insurance

Similar Bills

No similar bills found.