| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 1 of 1 | |
| 2 | 2 | HOUSE DOCKET, NO. 2672 FILED ON: 1/16/2025 | |
| 3 | 3 | HOUSE . . . . . . . . . . . . . . . No. 3169 | |
| 4 | 4 | The Commonwealth of Massachusetts | |
| 5 | 5 | _________________ | |
| 6 | 6 | PRESENTED BY: | |
| 7 | 7 | Jay D. Livingstone | |
| 8 | 8 | _________________ | |
| 9 | 9 | To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General | |
| 10 | 10 | Court assembled: | |
| 11 | 11 | The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill: | |
| 12 | 12 | An Act to encourage donations to local nonprofits. | |
| 13 | 13 | _______________ | |
| 14 | 14 | PETITION OF: | |
| 15 | 15 | NAME:DISTRICT/ADDRESS :DATE ADDED:Jay D. Livingstone8th Suffolk1/16/2025 1 of 1 | |
| 16 | 16 | HOUSE DOCKET, NO. 2672 FILED ON: 1/16/2025 | |
| 17 | 17 | HOUSE . . . . . . . . . . . . . . . No. 3169 | |
| 18 | 18 | By Representative Livingstone of Boston, a petition (accompanied by bill, House, No. 3169) of | |
| 19 | 19 | Jay D. Livingstone for legislation to encourage donations to local nonprofits. Revenue. | |
| 20 | 20 | The Commonwealth of Massachusetts | |
| 21 | 21 | _______________ | |
| 22 | 22 | In the One Hundred and Ninety-Fourth General Court | |
| 23 | 23 | (2025-2026) | |
| 24 | 24 | _______________ | |
| 25 | 25 | An Act to encourage donations to local nonprofits. | |
| 26 | 26 | Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority | |
| 27 | 27 | of the same, as follows: | |
| 28 | 28 | 1 “Section 5A of Chapter 62 is hereby amended by adding the following subsection: | |
| 29 | 29 | 2 (e) Notwithstanding any other provision in law, the commissioner shall not consider | |
| 30 | 30 | 3charitable donations or volunteer services made to charitable organizations that are based in | |
| 31 | 31 | 4Massachusetts or a person’s service on a board of directors where they serve as a non- | |
| 32 | 32 | 5compensated member for a charitable organization based in Massachusetts for the purpose of | |
| 33 | 33 | 6determining residency or domicile for tax purposes. |