MA H2397

Bill

Providing an income tax credit for families caring for relatives at home who are elderly or victims of Alzheimer's disease

Introduced
01/22/2019

In Committee
01/22/2019

Crossed Over

Passed

Dead
12/31/2020

Introduced Session

191st General Court

Bill Summary

Relativerelatives at home who are elderly or totally disabled with Alzheimer’s disease. Revenue.

AI Summary

This bill provides an income tax credit of $600 for families caring for relatives at home who are elderly (aged 70 or older) or totally disabled with Alzheimer's disease. The relative must have resided with the taxpayer for more than 6 months of the taxable year, and the relative's adjusted gross income must not exceed $20,000 for a single return or $35,000 for a joint return. If the credit reduces the tax to zero, the taxpayer is entitled to a refund for the amount by which the credit exceeded the tax due.

Committee Categories

Budget and Finance

Sponsors (2)

Bruce Ayers (D), Patrick O'Connor (R),

Last Action

Accompanied a study order, see H5031 (on 11/04/2020)

Official Document

https://malegislature.gov/Bills/191/H2397

(10 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://malegislature.gov/Bills/191/H2397
Bill	https://malegislature.gov/Bills/191/H2397.pdf

Bill	Bill Name	Last Action	Type
H2500	Regarding state income tax credit for renting unsubsidized properties at below market rents	Bill reported favorably by committee and referred to the committee on House Ways and Means	Similar To
H2612	Relative to tuition tax credit	Accompanied a study order, see H5080	Similar To
H2632	To promote water conservation	Accompanied a study order, see H5080	Similar To
H5031	Study Order - income tax and tax credits	Discharged to the committee on House Rules	Replaced by
H598	Relative to early-onset Alzheimer's disease	Reporting date extended to Thursday December 31, 2020, pending concurrence	Similar To
H945	Relative to the safety of autistic and alzheimer individuals	Reporting date extended to Thursday December 31, 2020, pending concurrence	Similar To
H987	Concerning the safety of autistic and alzheimer individuals	Reporting date extended to Thursday December 31, 2020, pending concurrence	Similar To
S1614	Improving the earned income credit for working families	Accompanied H2434	Similar To
S1640	To support voluntary income tax assistance sites and expand access to the earned income tax credit	Accompanied H2434	Similar To
S367	To improve Alzheimer's and dementia care in Senior Care Options program	Accompanied H614	Similar To

Bill > H2397

MA H2397

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (2)

Last Action

Official Document

bill text

bill summary

bill summary

bill summary