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SENATE DOCKET, NO. 1601 FILED ON: 1/19/2023
SENATE . . . . . . . . . . . . . . No. 1839
The Commonwealth of Massachusetts
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PRESENTED BY:
Adam Gomez
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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 provide tax relief for low-income veterans.
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PETITION OF:
NAME:DISTRICT/ADDRESS :Adam GomezHampdenAdam Scanlon14th Bristol 1 of 1
SENATE DOCKET, NO. 1601 FILED ON: 1/19/2023
SENATE . . . . . . . . . . . . . . No. 1839
By Mr. Gomez, a petition (accompanied by bill, Senate, No. 1839) of Adam Gomez and Adam
Scanlon for legislation to provide tax relief for low-income veterans. 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 provide tax relief for low-income veterans.
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 of chapter 60A of the General Laws, as appearing in the 2020 Official Edition,
2is hereby amended by inserting after the ninth paragraph the following paragraph:-
3 The excise imposed by this section shall not apply to a motor vehicle owned and
4registered by or leased to a veteran, as defined in section 7 of chapter 4, whose annual income is
5equal to or below 100 per cent of federal poverty level. This exemption shall apply to not more
6than 1 motor vehicle owned and registered by or leased for the personal, noncommercial use of
7such veteran. After the assessors have allowed an exemption under this paragraph, no further
8evidence of the existence of the facts required by this paragraph shall be required in any
9subsequent year in the city or town in which the exemption has been so allowed; provided,
10however, that the assessors may refuse to allow an exemption in any subsequent year if they
11become aware that the veteran does not continue to satisfy all of the requisites of this section at
12the time the exemption was first granted.