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SENATE DOCKET, NO. 1596 FILED ON: 1/19/2023
SENATE . . . . . . . . . . . . . . No. 1801
The Commonwealth of Massachusetts
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PRESENTED BY:
James B. Eldridge
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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 to reform the charitable deduction.
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PETITION OF:
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
SENATE DOCKET, NO. 1596 FILED ON: 1/19/2023
SENATE . . . . . . . . . . . . . . No. 1801
By Mr. Eldridge, a 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. 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 to reform the charitable deduction.
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. Section 3 of chapter 62 of the General Laws, as appearing in the 2020
2Official Edition, is hereby amended by striking out, in lines 151 and 152, the words “shall not be
3required to itemize their deductions in their federal income tax returns” and inserting in place
4thereof the following words:- "may only claim this deduction in a tax year in which they do not
5itemize their deductions in their federal income tax return".
6 SECTION 2. This Act shall apply to all tax years beginning after December 31, 2022.