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SENATE DOCKET, NO. 1077 FILED ON: 1/15/2025
SENATE . . . . . . . . . . . . . . No. 2060
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 elderly relatives and victims of
Alzheimer's and Dementia.
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PETITION OF:
NAME:DISTRICT/ADDRESS :Patrick M. O'ConnorFirst Plymouth and Norfolk 1 of 1
SENATE DOCKET, NO. 1077 FILED ON: 1/15/2025
SENATE . . . . . . . . . . . . . . No. 2060
By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 2060) of Patrick M. O'Connor for
legislation to establish a tax credit for families caring for elderly relatives and victims of
Alzheimer's and Dementia. Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1906 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 elderly relatives and victims of
Alzheimer's and Dementia.
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 $2,500 shall be allowed against the taxes due if the taxpayer has provided
4more than one-half of the support for an elderly relative who has attained the age of 70 before the
5taxable year, or for a totally disabled relative with Alzheimer’s Disease or Dementia, provided
6that the relative resided with the taxpayer for more than 6 months of the taxable year. If the
7credit provided in this section reduces the tax to zero, the taxpayer shall be entitled to a refund
8equal to the amount by which the amount of the credit exceeded the amount of tax due.