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| 2 | 2 | | HOUSE DOCKET, NO. 1128 FILED ON: 1/14/2025 |
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| 3 | 3 | | HOUSE . . . . . . . . . . . . . . . No. 3133 |
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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 | | Steven S. Howitt |
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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 a sewage line tax credit. |
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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:Steven S. Howitt4th Bristol1/14/2025 1 of 2 |
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| 16 | 16 | | HOUSE DOCKET, NO. 1128 FILED ON: 1/14/2025 |
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| 17 | 17 | | HOUSE . . . . . . . . . . . . . . . No. 3133 |
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| 18 | 18 | | By Representative Howitt of Seekonk, a petition (accompanied by bill, House, No. 3133) of |
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| 19 | 19 | | Steven S. Howitt relative to a sewage line tax credit. Revenue. |
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| 20 | 20 | | [SIMILAR MATTER FILED IN PREVIOUS SESSION |
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| 21 | 21 | | SEE HOUSE, NO. 2836 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 a sewage line tax credit. |
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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 Subsection (h) paragraph (2) of Section 6 of Chapter 62 of the General Laws, as so |
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| 31 | 31 | | 2appearing in the 2022 Official Edition, is hereby amended by adding after clause (i) the |
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| 32 | 32 | | 3following new clause: |
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| 33 | 33 | | 4 (ii) Any owner of residential property located in the commonwealth who is not a |
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| 34 | 34 | | 5dependent of another taxpayer and who occupies said property as his principal residence, shall be |
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| 35 | 35 | | 6allowed a credit for expenditures for design and construction expenses for the connection to |
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| 36 | 36 | | 7newly installed municipal sewage lines. For the purposes of this clause a “newly installed” |
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| 37 | 37 | | 8sewage line shall mean sewage line installed by municipality in the year 2019 or later. Such |
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| 38 | 38 | | 9credit under this clause shall be equal to 40 per cent of said expenditure for connection to the |
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| 39 | 39 | | 10sewage line. Said expenditures shall be the actual cost to the taxpayer or $25,000, whichever is 2 of 2 |
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| 40 | 40 | | 11less; provided, however, that said credit shall be available to eligible taxpayers beginning in the |
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| 41 | 41 | | 12tax year in which the repair or replacement of said cesspool or septic system was completed; and |
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| 42 | 42 | | 13provided, further, that said credit shall not exceed $4,000 in any tax year and any excess credit |
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| 43 | 43 | | 14may be applied over the following five subsequent tax years up to an aggregate maximum of |
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| 44 | 44 | | 15$10,000. The amount of any such credit shall be reduced by an amount equal to the total interest |
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| 45 | 45 | | 16subsidy or grant received from the commonwealth, whether directly or indirectly, toward the cost |
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| 46 | 46 | | 17of said expenditures. The department shall promulgate such rules and regulations as are |
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| 47 | 47 | | 18necessary to administer the credit afforded by this subsection, including, but not limited to, a |
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| 48 | 48 | | 19notification system by the commonwealth to recipients of said interest subsidy or grant of the |
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| 49 | 49 | | 20amount of the total subsidy provided by the commonwealth. |
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