Massachusetts 2023-2024 Regular Session

Massachusetts House Bill H2942 Compare Versions

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22 HOUSE DOCKET, NO. 113 FILED ON: 1/9/2023
33 HOUSE . . . . . . . . . . . . . . . No. 2942
44 The Commonwealth of Massachusetts
55 _________________
66 PRESENTED BY:
77 Adam Scanlon and Simon Cataldo
88 _________________
99 To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
1010 Court assembled:
1111 The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
1212 An Act relative to tax relief for low-income seniors.
1313 _______________
1414 PETITION OF:
1515 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
1616 HOUSE DOCKET, NO. 113 FILED ON: 1/9/2023
1717 HOUSE . . . . . . . . . . . . . . . No. 2942
1818 By Representatives Scanlon of North Attleborough and Cataldo of Concord, a petition
1919 (accompanied by bill, House, No. 2942) of Adam Scanlon, Simon Cataldo and others relative to
2020 excise taxes on motor vehicles for low-income seniors. Revenue.
2121 The Commonwealth of Massachusetts
2222 _______________
2323 In the One Hundred and Ninety-Third General Court
2424 (2023-2024)
2525 _______________
2626 An Act relative to tax relief for low-income seniors.
2727 Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
2828 of the same, as follows:
2929 1 SECTION 1. Chapter 60A Section 1 of the Massachusetts General Laws is hereby
3030 2amended by adding the following paragraph:
3131 3 The excise imposed by this section shall not apply to a motor vehicle owned and
3232 4registered by a citizen over the age of 65 whose annual income is at or below the federal poverty
3333 5guideline. This exemption shall apply to not more than one motor vehicle owned and registered
3434 6for the personal, noncommercial use of such senior citizen. After the assessors have allowed an
3535 7exemption under this paragraph no further evidence of the existence of the facts required by this
3636 8paragraph shall be required in any subsequent year in the city or town in which the exemption
3737 9has been so allowed; provided, however, that the assessors may refuse to allow an exemption in
3838 10any subsequent year if they become aware that the senior citizen did not satisfy all of the
3939 11requisites of this section at the time the exemption was first granted.