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SENATE DOCKET, NO. 1076 FILED ON: 1/15/2025
SENATE . . . . . . . . . . . . . . No. 2059
The Commonwealth of Massachusetts
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PRESENTED BY:
Patrick M. O'Connor
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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 establishing a tax credit for families caring for relatives with aphasia.
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PETITION OF:
NAME:DISTRICT/ADDRESS :Patrick M. O'ConnorFirst Plymouth and Norfolk 1 of 1
SENATE DOCKET, NO. 1076 FILED ON: 1/15/2025
SENATE . . . . . . . . . . . . . . No. 2059
By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 2059) of Patrick M. O'Connor for
legislation to establish a tax credit for families caring for relatives with aphasia. Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1907 OF 2023-2024.]
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 establishing a tax credit for families caring for relatives with aphasia.
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 6 of chapter 62 of the General Laws, as appearing in the 2008 Official Edition, is
2hereby amended by inserting after paragraph (a) the following new paragraph:-
3 (b) A credit of $1,000 shall be allowed against the taxes due if the taxpayer has provided
4more than one-half of the support for a relative diagnosed with aphasia, provided that the relative
5resided with the taxpayer for more than 6 months of the taxable year. If the credit provided in
6this section reduces the tax to zero, the taxpayer shall be entitled to a refund equal to the amount
7by which the amount of the credit exceeded the amount of tax due.