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| 2 | 2 | | SENATE DOCKET, NO. 1601 FILED ON: 1/19/2023 |
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| 3 | 3 | | SENATE . . . . . . . . . . . . . . No. 1839 |
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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 | | Adam Gomez |
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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 provide tax relief for low-income veterans. |
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| 13 | 13 | | _______________ |
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| 14 | 14 | | PETITION OF: |
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| 15 | 15 | | NAME:DISTRICT/ADDRESS :Adam GomezHampdenAdam Scanlon14th Bristol 1 of 1 |
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| 16 | 16 | | SENATE DOCKET, NO. 1601 FILED ON: 1/19/2023 |
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| 17 | 17 | | SENATE . . . . . . . . . . . . . . No. 1839 |
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| 18 | 18 | | By Mr. Gomez, a petition (accompanied by bill, Senate, No. 1839) of Adam Gomez and Adam |
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| 19 | 19 | | Scanlon for legislation to provide tax relief for low-income veterans. Revenue. |
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| 20 | 20 | | The Commonwealth of Massachusetts |
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| 21 | 21 | | _______________ |
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| 22 | 22 | | In the One Hundred and Ninety-Third General Court |
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| 23 | 23 | | (2023-2024) |
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| 24 | 24 | | _______________ |
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| 25 | 25 | | An Act to provide tax relief for low-income veterans. |
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| 26 | 26 | | Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority |
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| 27 | 27 | | of the same, as follows: |
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| 28 | 28 | | 1 Section 1 of chapter 60A of the General Laws, as appearing in the 2020 Official Edition, |
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| 29 | 29 | | 2is hereby amended by inserting after the ninth paragraph the following paragraph:- |
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| 30 | 30 | | 3 The excise imposed by this section shall not apply to a motor vehicle owned and |
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| 31 | 31 | | 4registered by or leased to a veteran, as defined in section 7 of chapter 4, whose annual income is |
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| 32 | 32 | | 5equal to or below 100 per cent of federal poverty level. This exemption shall apply to not more |
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| 33 | 33 | | 6than 1 motor vehicle owned and registered by or leased for the personal, noncommercial use of |
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| 34 | 34 | | 7such veteran. After the assessors have allowed an exemption under this paragraph, no further |
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| 35 | 35 | | 8evidence of the existence of the facts required by this paragraph shall be required in any |
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| 36 | 36 | | 9subsequent year in the city or town in which the exemption has been so allowed; provided, |
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| 37 | 37 | | 10however, that the assessors may refuse to allow an exemption in any subsequent year if they |
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| 38 | 38 | | 11become aware that the veteran does not continue to satisfy all of the requisites of this section at |
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| 39 | 39 | | 12the time the exemption was first granted. |
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