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| 2 | 2 | | SENATE DOCKET, NO. 1596 FILED ON: 1/19/2023 |
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| 3 | 3 | | SENATE . . . . . . . . . . . . . . No. 1801 |
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| 4 | 4 | | The Commonwealth of Massachusetts |
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| 5 | 5 | | _________________ |
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| 6 | 6 | | PRESENTED BY: |
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| 7 | 7 | | James B. Eldridge |
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| 8 | 8 | | _________________ |
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| 9 | 9 | | To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General |
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| 10 | 10 | | Court assembled: |
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| 11 | 11 | | The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill: |
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| 12 | 12 | | An Act to reform the charitable deduction. |
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| 13 | 13 | | _______________ |
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| 14 | 14 | | PETITION OF: |
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| 15 | 15 | | NAME:DISTRICT/ADDRESS :James B. EldridgeMiddlesex and WorcesterJason M. LewisFifth Middlesex1/31/2023Sal N. DiDomenicoMiddlesex and Suffolk1/31/2023Mike Connolly26th Middlesex2/2/2023Liz MirandaSecond Suffolk2/9/2023Adam GomezHampden2/22/2023Danillo A. Sena37th Middlesex2/23/2023 1 of 1 |
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| 16 | 16 | | SENATE DOCKET, NO. 1596 FILED ON: 1/19/2023 |
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| 17 | 17 | | SENATE . . . . . . . . . . . . . . No. 1801 |
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| 18 | 18 | | By Mr. Eldridge, a petition (accompanied by bill, Senate, No. 1801) of James B. Eldridge, Jason |
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| 19 | 19 | | M. Lewis, Sal N. DiDomenico, Mike Connolly and other members of the General Court for |
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| 20 | 20 | | legislation to reform the charitable deduction. Revenue. |
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| 21 | 21 | | The Commonwealth of Massachusetts |
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| 22 | 22 | | _______________ |
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| 23 | 23 | | In the One Hundred and Ninety-Third General Court |
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| 24 | 24 | | (2023-2024) |
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| 25 | 25 | | _______________ |
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| 26 | 26 | | An Act to reform the charitable deduction. |
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| 27 | 27 | | Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority |
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| 28 | 28 | | of the same, as follows: |
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| 29 | 29 | | 1 SECTION 1. Section 3 of chapter 62 of the General Laws, as appearing in the 2020 |
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| 30 | 30 | | 2Official Edition, is hereby amended by striking out, in lines 151 and 152, the words “shall not be |
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| 31 | 31 | | 3required to itemize their deductions in their federal income tax returns” and inserting in place |
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| 32 | 32 | | 4thereof the following words:- "may only claim this deduction in a tax year in which they do not |
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| 33 | 33 | | 5itemize their deductions in their federal income tax return". |
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| 34 | 34 | | 6 SECTION 2. This Act shall apply to all tax years beginning after December 31, 2022. |
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