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| 2 | 2 | | SENATE DOCKET, NO. 1077 FILED ON: 1/15/2025 |
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| 3 | 3 | | SENATE . . . . . . . . . . . . . . No. 2060 |
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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 | | Patrick M. O'Connor |
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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 establishing a tax credit for families caring for elderly relatives and victims of |
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| 13 | 13 | | Alzheimer's and Dementia. |
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| 14 | 14 | | _______________ |
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| 15 | 15 | | PETITION OF: |
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| 16 | 16 | | NAME:DISTRICT/ADDRESS :Patrick M. O'ConnorFirst Plymouth and Norfolk 1 of 1 |
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| 17 | 17 | | SENATE DOCKET, NO. 1077 FILED ON: 1/15/2025 |
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| 18 | 18 | | SENATE . . . . . . . . . . . . . . No. 2060 |
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| 19 | 19 | | By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 2060) of Patrick M. O'Connor for |
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| 20 | 20 | | legislation to establish a tax credit for families caring for elderly relatives and victims of |
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| 21 | 21 | | Alzheimer's and Dementia. Revenue. |
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| 22 | 22 | | [SIMILAR MATTER FILED IN PREVIOUS SESSION |
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| 23 | 23 | | SEE SENATE, NO. 1906 OF 2023-2024.] |
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| 24 | 24 | | The Commonwealth of Massachusetts |
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| 25 | 25 | | _______________ |
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| 26 | 26 | | In the One Hundred and Ninety-Fourth General Court |
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| 27 | 27 | | (2025-2026) |
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| 28 | 28 | | _______________ |
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| 29 | 29 | | An Act establishing a tax credit for families caring for elderly relatives and victims of |
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| 30 | 30 | | Alzheimer's and Dementia. |
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| 31 | 31 | | Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority |
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| 32 | 32 | | of the same, as follows: |
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| 33 | 33 | | 1 Section 6 of chapter 62 of the General Laws, as appearing in the 2008 Official Edition, is |
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| 34 | 34 | | 2hereby amended by inserting after paragraph (a) the following new paragraph:- |
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| 35 | 35 | | 3 (b) A credit of $2,500 shall be allowed against the taxes due if the taxpayer has provided |
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| 36 | 36 | | 4more than one-half of the support for an elderly relative who has attained the age of 70 before the |
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| 37 | 37 | | 5taxable year, or for a totally disabled relative with Alzheimer’s Disease or Dementia, provided |
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| 38 | 38 | | 6that the relative resided with the taxpayer for more than 6 months of the taxable year. If the |
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| 39 | 39 | | 7credit provided in this section reduces the tax to zero, the taxpayer shall be entitled to a refund |
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| 40 | 40 | | 8equal to the amount by which the amount of the credit exceeded the amount of tax due. |
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