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| 2 | 2 | | HOUSE DOCKET, NO. 2850 FILED ON: 1/16/2025 |
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| 3 | 3 | | HOUSE . . . . . . . . . . . . . . . No. 3098 |
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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 | | Paul K. Frost |
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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 relative to home heating oil deductions. |
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| 13 | 13 | | _______________ |
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| 14 | 14 | | PETITION OF: |
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| 15 | 15 | | NAME:DISTRICT/ADDRESS :DATE ADDED:Paul K. Frost7th Worcester1/16/2025Joseph D. McKenna18th Worcester1/28/2025 1 of 2 |
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| 16 | 16 | | HOUSE DOCKET, NO. 2850 FILED ON: 1/16/2025 |
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| 17 | 17 | | HOUSE . . . . . . . . . . . . . . . No. 3098 |
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| 18 | 18 | | By Representative Frost of Auburn, a petition (accompanied by bill, House, No. 3098) of Paul K. |
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| 19 | 19 | | Frost and Joseph D. McKenna relative to home heating oil tax deductions. Revenue. |
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| 20 | 20 | | [SIMILAR MATTER FILED IN PREVIOUS SESSION |
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| 21 | 21 | | SEE HOUSE, NO. 2795 OF 2023-2024.] |
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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-Fourth General Court |
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| 25 | 25 | | (2025-2026) |
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| 26 | 26 | | _______________ |
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| 27 | 27 | | An Act relative to home heating oil deductions. |
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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 Chapter 62 of the general laws, as appearing in the 2022 official edition, is hereby |
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| 31 | 31 | | 2amended by adding the following new section:- |
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| 32 | 32 | | 3 Section 65. Notwithstanding any general or special law, rule regulation to the contrary, |
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| 33 | 33 | | 4for taxable years 2025 and 2026, there shall be deducted from adjusted gross income in |
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| 34 | 34 | | 5determining income: a deduction for the costs of home heating oil for which the cost per gallon |
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| 35 | 35 | | 6of oil exceeds $4.00, up to $800 maximum. |
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| 36 | 36 | | 7 The deductions may be used only for the cost of home heating oil, natural gas and |
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| 37 | 37 | | 8propane purchased between November 1, 2025 and March 31, 2026. |
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| 38 | 38 | | 9 Any taxpayer entitled to a deduction under this section may apply the deduction in |
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| 39 | 39 | | 10taxable year 2025 for purchases made in 2025. If the taxpayer does not take deduct the full $800 2 of 2 |
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| 40 | 40 | | 11deduction in taxable year 2025, the taxpayer may take the remainder in taxable year 2026 for |
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| 41 | 41 | | 12purchases made in 2026 through March 31, 2026. |
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| 42 | 42 | | 13 The commissioner of revenue shall promulgate rules and regulations necessary to |
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| 43 | 43 | | 14implement this section. The commissioner shall also include in such rules and regulations |
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| 44 | 44 | | 15eligibility provisions for a taxpayer who owns a condominium or a cooperative dwelling and for |
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| 45 | 45 | | 16whom such purchases are accounted for in a common area fee or special assessment against such |
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| 46 | 46 | | 17costs as may be reasonably attributed to the percentage ownership share of the condominium or |
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| 47 | 47 | | 18cooperative dwelling costs; and provided further, that the commissioner shall also include in |
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| 48 | 48 | | 19such rules and regulations eligibility provisions for a taxpayer who rents a residential dwelling |
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| 49 | 49 | | 20and for whom such purchases are accounted for in the rent and provisions that account for |
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| 50 | 50 | | 21multiple renters in a residential dwelling. The department shall file a copy of any rules and |
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| 51 | 51 | | 22regulations with the clerks of the senate and house of representatives and with the joint |
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| 52 | 52 | | 23committee on revenue. |
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