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| 2 | 2 | | SENATE DOCKET, NO. 355 FILED ON: 1/13/2023 |
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| 3 | 3 | | SENATE . . . . . . . . . . . . . . No. 1911 |
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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 | | Patrick M. O'Connor |
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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 establishing a tax credit for the purchase of hearing aids. |
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| 13 | 13 | | _______________ |
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| 14 | 14 | | PETITION OF: |
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| 15 | 15 | | NAME:DISTRICT/ADDRESS :Patrick M. O'ConnorFirst Plymouth and Norfolk 1 of 2 |
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| 16 | 16 | | SENATE DOCKET, NO. 355 FILED ON: 1/13/2023 |
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| 17 | 17 | | SENATE . . . . . . . . . . . . . . No. 1911 |
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| 18 | 18 | | By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 1911) of Patrick M. O'Connor for |
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| 19 | 19 | | legislation to establish a tax credit for the purchase of hearing aids. Revenue. |
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| 20 | 20 | | [SIMILAR MATTER FILED IN PREVIOUS SESSION |
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| 21 | 21 | | SEE SENATE, NO. 1954 OF 2021-2022.] |
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| 22 | 22 | | The Commonwealth of Massachusetts |
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| 23 | 23 | | _______________ |
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| 24 | 24 | | In the One Hundred and Ninety-Third General Court |
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| 25 | 25 | | (2023-2024) |
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| 26 | 26 | | _______________ |
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| 27 | 27 | | An Act establishing a tax credit for the purchase of hearing aids. |
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| 28 | 28 | | Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority |
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| 29 | 29 | | of the same, as follows: |
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| 30 | 30 | | 1 Section 6 of chapter 62 of the General Laws, as appearing in the 2012 Official Edition, is |
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| 31 | 31 | | 2hereby amended by inserting at the end thereof the following new subsection:- |
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| 32 | 32 | | 3 (1) A taxpayer shall be allowed a credit against the taxes imposed by this chapter in an |
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| 33 | 33 | | 4amount equal to the amount paid during the taxable year, not compensated by insurance or |
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| 34 | 34 | | 5otherwise, by the taxpayer for the purchase of any qualified hearing aid. |
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| 35 | 35 | | 6 (2) For the purposes of this section, the term qualified hearing aid means a hearing aid |
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| 36 | 36 | | 7which is intended for use: |
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| 37 | 37 | | 8 (a) by the taxpayer, but only if the taxpayer (or the spouse intending to use the hearing |
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| 38 | 38 | | 9aid, in the case of a joint return), is age 55 or older; or 2 of 2 |
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| 39 | 39 | | 10 (b) by the taxpayer, but only if the taxpayer provides more than one half of annual |
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| 40 | 40 | | 11support for an individual with a disability that creates the need for a hearing aid, or if the |
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| 41 | 41 | | 12taxpayer is an individual with a disability that creates the need for a hearing aid, or |
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| 42 | 42 | | 13 (c) by an individual with respect to whom the taxpayer, for the taxable year, is allowed a |
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| 43 | 43 | | 14deduction. The maximum amount allowed as a credit under this section is $1,500. |
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| 44 | 44 | | 15 (3) This section shall apply to any individual for any taxable year only if such individual |
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| 45 | 45 | | 16elects to have this section apply for such taxable year. An election to have this section apply may |
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| 46 | 46 | | 17not be made for any taxable year if such election is in effect with respect to such individual for |
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| 47 | 47 | | 18any of the four taxable years preceding such taxable year. |
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