MA S1615

Bill

Relative to the income tax deduction for charitable giving

Introduced
01/22/2019

In Committee
01/22/2019

Crossed Over

Passed

Dead
12/31/2020

Introduced Session

191st General Court

Bill Summary

For legislation relative to the income tax deduction for charitable giving. Revenue.

AI Summary

This bill amends the Massachusetts General Laws by modifying the income tax deduction for charitable contributions. Specifically, it allows taxpayers to claim the federal charitable contribution deduction on their state tax returns, even if they do not itemize deductions on their federal returns. However, it excludes deductions for donations of household goods and used clothing. The changes apply to tax years beginning on or after January 1, 2020.

Committee Categories

Budget and Finance

Sponsors (1)

Cynthia Creem (D),

Last Action

Accompanied a study order, see H5080 (on 11/02/2020)

Official Document

https://malegislature.gov/Bills/191/S1615

(9 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://malegislature.gov/Bills/191/S1615
Bill	https://malegislature.gov/Bills/191/S1615.pdf

Bill	Bill Name	Last Action	Type
H2397	Providing an income tax credit for families caring for relatives at home who are elderly or victims of Alzheimer's disease	Accompanied a study order, see H5031	Similar To
H2450	Promoting student loan repayment	Accompanied a study order, see H5040	Similar To
H2456	Encouraging home ownership by establishing a first time home buyers savings account	Bill reported favorably by committee and referred to the committee on House Ways and Means	Similar To
H2491	Relative to charitable donations	Accompanied a study order, see H5128	Similar To
H2537	To create an income tax deduction for municipal and school fees	Accompanied a study order, see H5128	Similar To
H2541	To exempt certain veterans from the state tax	Accompanied a study order, see H5128	Similar To
H5080	Study Order	Discharged to the committee on House Rules	Replaced by
S1640	To support voluntary income tax assistance sites and expand access to the earned income tax credit	Accompanied H2434	Similar To
S1777	To promote civic engagement in setting the income tax rate	Accompanied a study order, see H5080	Similar To

Bill > S1615

MA S1615

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (1)

Last Action

Official Document

bill text

bill summary

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