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HOUSE DOCKET, NO. 2672 FILED ON: 1/16/2025
HOUSE . . . . . . . . . . . . . . . No. 3169
The Commonwealth of Massachusetts
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PRESENTED BY:
Jay D. Livingstone
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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 encourage donations to local nonprofits.
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PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:Jay D. Livingstone8th Suffolk1/16/2025 1 of 1
HOUSE DOCKET, NO. 2672 FILED ON: 1/16/2025
HOUSE . . . . . . . . . . . . . . . No. 3169
By Representative Livingstone of Boston, a petition (accompanied by bill, House, No. 3169) of
Jay D. Livingstone for legislation to encourage donations to local nonprofits. Revenue.
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Fourth General Court
(2025-2026)
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An Act to encourage donations to local nonprofits.
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 5A of Chapter 62 is hereby amended by adding the following subsection:
2 (e) Notwithstanding any other provision in law, the commissioner shall not consider
3charitable donations or volunteer services made to charitable organizations that are based in
4Massachusetts or a person’s service on a board of directors where they serve as a non-
5compensated member for a charitable organization based in Massachusetts for the purpose of
6determining residency or domicile for tax purposes.