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HOUSE DOCKET, NO. 113 FILED ON: 1/9/2023
HOUSE . . . . . . . . . . . . . . . No. 2942
The Commonwealth of Massachusetts
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PRESENTED BY:
Adam Scanlon and Simon Cataldo
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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 relative to tax relief for low-income seniors.
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PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:Adam Scanlon14th Bristol1/9/2023Simon Cataldo14th Middlesex1/10/2023Rodney M. Elliott16th Middlesex1/12/2023Adam GomezHampden1/19/2023Bud L. Williams11th Hampden1/20/2023Vanna Howard17th Middlesex1/31/2023Colleen M. Garry36th Middlesex2/13/2023Adrianne Pusateri Ramos14th Essex2/18/2023 1 of 1
HOUSE DOCKET, NO. 113 FILED ON: 1/9/2023
HOUSE . . . . . . . . . . . . . . . No. 2942
By Representatives Scanlon of North Attleborough and Cataldo of Concord, a petition
(accompanied by bill, House, No. 2942) of Adam Scanlon, Simon Cataldo and others relative to
excise taxes on motor vehicles for low-income seniors. Revenue.
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Third General Court
(2023-2024)
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An Act relative to tax relief for low-income seniors.
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 60A Section 1 of the Massachusetts General Laws is hereby
2amended by adding the following paragraph:
3 The excise imposed by this section shall not apply to a motor vehicle owned and
4registered by a citizen over the age of 65 whose annual income is at or below the federal poverty
5guideline. This exemption shall apply to not more than one motor vehicle owned and registered
6for the personal, noncommercial use of such senior citizen. After the assessors have allowed an
7exemption under this paragraph no further evidence of the existence of the facts required by this
8paragraph shall be required in any subsequent year in the city or town in which the exemption
9has been so allowed; provided, however, that the assessors may refuse to allow an exemption in
10any subsequent year if they become aware that the senior citizen did not satisfy all of the
11requisites of this section at the time the exemption was first granted.