Bill
Bill > H96
MA H96
To provide an income tax exemption for families caring for their elderly relatives at home
summary
Introduced
01/22/2019
01/22/2019
In Committee
08/29/2019
08/29/2019
Crossed Over
Passed
Dead
12/31/2020
12/31/2020
Introduced Session
191st General Court
Bill Summary
For legislation to provide an income tax exemption for families caring for their elderly relatives at home. Children, Families and Persons with Disabilities.
AI Summary
This bill proposes to provide an income tax exemption of $4,000 for families caring for their elderly relatives at home. The exemption would apply to taxpayers with an adjusted gross income of up to $30,000 (for single filers) or $40,000 (for joint filers), provided that the elderly relative is at least 70 years old and resided with the taxpayer for more than six months of the taxable year. The bill also directs the commissioner to adopt rules and regulations to govern the provisions of the act, and states that the provisions shall be effective for taxable years beginning January 1, 2021.
Committee Categories
Budget and Finance, Health and Social Services
Sponsors (3)
Last Action
Accompanied a study order, see H5031 (on 11/04/2020)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://malegislature.gov/Bills/191/H96 |
| Bill | https://malegislature.gov/Bills/191/H96.pdf |
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