Massachusetts 2023-2024 Regular Session

Massachusetts House Bill H4728 Latest Draft

Bill / Introduced Version Filed 06/24/2024

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HOUSE . . . . . . . . No. 4728
The Commonwealth of Massachusetts
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HOUSE OF REPRESENTATIVES, June 24, 2024.
The committee on Revenue, to whom were referred the petition 
(accompanied by bill, Senate, No. 1768) of Joanne M. Comerford, 
Michael J. Barrett and Jason M. Lewis for legislation to improve the 
earned income credit for working families; the petition (accompanied by 
bill, Senate, No. 1779) of John J. Cronin, Michael D. Brady and John F. 
Keenan for legislation relative to the housing development incentive 
program; the petition (accompanied by bill, Senate, No. 1792) of Sal N. 
DiDomenico, Joanne M. Comerford, Michael D. Brady, Jason M. Lewis 
and other members of the Senate for legislation to establish a child and 
family tax credit; the petition (accompanied by bill, Senate, No. 1793) of 
Sal N. DiDomenico, Joanne M. Comerford, Michael D. Brady, Jason M. 
Lewis and other members of the Senate for legislation to increase family 
stabilization through the earned income tax credit; the petition 
(accompanied by bill, Senate, No. 1798) of James B. Eldridge, Sal N. 
DiDomenico, Rebecca L. Rausch, Joanne M. Comerford and other 
members of the General Court for legislation to improve the earned 
income credit for healthier families; the petition (accompanied by bill, 
Senate, No. 1801) of James B. Eldridge, Jason M. Lewis, Sal N. 
DiDomenico, Mike Connolly and other members of the General Court for 
legislation to reform the charitable deduction; the petition (accompanied 
by bill, Senate, No. 1804) of Ryan C. Fattman for legislation to reduce the 
costs for adoption; the petition (accompanied by bill, Senate, No. 1809) of 
Ryan C. Fattman for legislation to exempt residential security systems 
from sales tax; the petition (accompanied by bill, Senate, No. 1812) of 
Ryan C. Fattman for legislation to establish an empowerment scholarship 
tax credit to expand educational opportunities and fair access to quality 
education for low-and-moderate-income 	students; the petition 
(accompanied by bill, Senate, No. 1814) of Ryan C. Fattman for 
legislation to establish a child care tax credit in the Commonwealth; the 
petition (accompanied by bill, House, No. 2736) of Tackey Chan and 
others for legislation to provide an income tax credit for child care  2 of 5
expenses; the petition (accompanied by bill, House, No. 2750) of Rob 
Consalvo, Kate Lipper-Garabedian 	and others relative to the income tax 
deduction for renters; the petition (accompanied by bill, House, No. 2752) 
of Manny Cruz and James B. Eldridge for legislation to improve long-term 
care staffing for caregivers through training, tuition reimbursements, tax 
credits and other programs; the petition (accompanied by bill, House, No. 
2761) of Marjorie C. Decker, Andres X. Vargas and others relative to 
establishing a child and family tax credit; the petition (accompanied by 
bill, House, No. 2762) of Marjorie C. Decker, Andres X. Vargas and 
others relative to the earned income tax credit; the petition (accompanied 
by bill, House, No. 2773) of Daniel M. Donahue relative to providing tax 
incentives to the digital interactive media/entertainment industries; the 
petition (accompanied by bill, House, No. 2782) of Patricia A. Duffy 
relative to expanding the commuter tax deduction to regional transit 
authority fares; the petition (accompanied by bill, House, No. 2789) of 
Ann-Margaret Ferrante for legislation to establish an artist workspace tax 
credit; the petition (accompanied by bill, House, No. 2790) of Ann-
Margaret Ferrante for legislation to establish maritime commercial 
development tax credits; the petition (accompanied by bill, House, No. 
2795) of Paul K. Frost relative to home heating oil tax deductions; the 
petition (accompanied by bill, House, No. 2797) of Rebecca Campbell for 
legisation to create a tax credit for remote learning expenses; the petition 
(accompanied by bill, House, No. 2802) of Sean Garballey and others 
relative to rental housing deleading income tax credit; the petition 
(accompanied by bill, House, No. 2808) of Colleen M. Garry relative to an 
income tax deduction for certain school expenses; the petition 
(accompanied by bill, House, No. 2811) of Carlos González, Michael J. 
Moran and others for legislation to establish a tax incentive program for 
micro businesses to hire formerly incarcerated individuals and individuals 
receiving transitional benefits; the petition (accompanied by bill, House, 
No. 2829) of Kevin G. Honan relative to the low income housing tax 
credit; the petition (accompanied by bill, House, No. 2831) of Steven S. 
Howitt and others relative to Title V income tax credit reform of financial 
aid for homeowners who have incurred costs for the repair or replacement 
of failed septic systems; the petition (accompanied by bill, House, No. 
2837) of Steven S. Howitt and Michael J. Soter for legislation to provide 
tax credits to restaurants utilizing reusable utensils, dishes, glasses and 
bulk condiments; the petition (accompanied by bill, House, No. 2848) of 
Bradley H. Jones, Jr., and others for legislation to increase the rental 
income tax deduction; the petition (accompanied by bill, House, No. 2860)  3 of 5
of Kay Khan, Samantha Montaño and Natalie M. Higgins for legislation to 
provide for credit against taxes for the costs of certain advertising 
campaigns that feature digitally unaltered images of human models; the 
petition (accompanied by bill, House, No. 2863) of Michael P. 
Kushmerek, Carol A. Doherty and Michelle M. DuBois relative to 
increasing the individual project cap for the housing development tax 
incentive program; the petition (accompanied by bill, House, No. 2868) of 
David Paul Linsky for legislation to create an income tax deduction for 
municipal and school fees; the petition (accompanied by bill, House, No. 
2871) of David Paul Linsky relative to establishing a family caregiver tax 
credit; the petition (accompanied by bill, House, No. 2886) of Joseph D. 
McKenna and Michael J. Soter relative to the establishment of tax credits 
for the installation of home water filtration systems for certain 
homeowners; the petition (accompanied by bill, House, No. 2897) of 
David K. Muradian, Jr., relative to the sales tax exemption on personal 
safety devices; the petition (accompanied by bill, House, No. 2898) of 
David K. Muradian, Jr., for legislation to provide for an oil tank removal 
tax credit for residents in manufactured housing communities; the petition 
(accompanied by bill, House, No. 2899) of David K. Muradian, Jr., for 
legislation to promote adoption of certain of dogs or cats from animal 
shelters by establishing tax credits for certain costs associated with said 
adoptions and by the creation of a motor vehicle registration plate; the 
petition (accompanied by bill, House, No. 2900) of David K. Muradian, 
Jr., for legislation to provide an income tax deduction for purchases of gun 
safes; the petition (accompanied by bill, House, No. 2925) of Angelo J. 
Puppolo, Jr. relative to providing for a charitable tax credit; the petition 
(accompanied by bill, House, No. 2928) of David Allen Robertson for 
legislation to establish tax credits for certain development on 
Massachusetts Bay Transit Authority property; the petition (accompanied 
by bill, House, No. 2932) of David M. Rogers and others for legislation to 
establish a family caregiving tax credit; the petition (accompanied by bill, 
House, No. 2934) of John H. Rogers for legislation to create an income tax 
credit for qualified tuition and fees for higher education; the joint petition 
(accompanied by bill, House, No. 2940) of Lindsay N. Sabadosa, Paul W. 
Mark and others relative to providing tax credits for subscriptions to one 
or more local newspapers; the petition (accompanied by bill, House, No. 
2957) of Jeffrey Rosario Turco, Carmine Lawrence Gentile and Patrick 
Joseph Kearney relative to monthly child tax credit payments; the petition 
(accompanied by bill, House, No. 2959) of Chynah Tyler for legislation to 
authorize tax credits for rent paid on personal residences of taxpayers; the  4 of 5
petition (accompanied by bill, House, No. 2964) of Erika Uyterhoeven and 
others for legislation to reform the charitable deduction; the petition 
(accompanied by bill, House, No. 2970) of Marcus S. Vaughn for 
legislation to establish a transferable pediatric cancer research tax credit; 
the petition (accompanied by bill, House, No. 2973) of Tommy Vitolo, 
Steven Owens and others relative to commuter transit tax benefits; the 
petition (accompanied by bill, House, No. 3658) of Bruce J. Ayers relative 
to establishing tax credits for the adoption of cats and dogs; the petition 
(accompanied by bill, House, No. 3659) of Bruce J. Ayers relative to 
establishing a tax credit for users of public waterway transportation; and 
the petition (accompanied by bill, House, No. 3664) of Mathew J. 
Muratore and others relative to providing for a sales tax exemption for 
animal medication prescribed by veterinarians, reports recommending that 
the accompanying order (House, No. 4727) ought to be adopted [Senator 
Fattman dissents].
For the committee,
MARK J. CUSACK. 5 of 5
HOUSE . . . . . . . . . . . . . . . No. 4728
The Commonwealth of Massachusetts
House of Representatives, June 24, 2024.
1 Ordered, That the committee on Revenue be authorized to sit during a recess of the 
2General Court to make an investigation and study of Senate documents numbered 1768, 1779, 
31792, 1793, 1798, 1801, 1804, 1809, 1812 and 1814 and House documents numbered 2736, 
42750, 2752, 2761, 2762, 2773, 2782, 2789, 2790, 2795, 2797, 2802, 2808, 2811, 2829, 2831, 
52837, 2848, 2860, 2863, 2868, 2871, 2886, 2897, 2898, 2899, 2900, 2925, 2928, 2932, 2934, 
62940, 2957, 2959, 2964, 2970, 2973, 3658, 3659 and 3664, relative to relative to tax credits, 
7deductions, and other revenue issues.
8 Said committee shall report to the General Court the results of its investigation and study 
9and its recommendations, if any, together with drafts of legislation necessary to carry such 
10recommendations into effect, by filing the same with the Clerk of the House of Representatives 
11on or before December 31, 2024.