MA S1738

Bill

MA S1738

Establishing a tax credit for the purchase of hearing aids

Introduced
01/22/2019

In Committee
02/27/2020

Crossed Over

Passed

Dead
12/31/2020

Introduced Session

191st General Court

Bill Summary

For legislation to establish a tax credit for the purchase of hearing aids. Revenue.

AI Summary

This bill establishes a tax credit for the purchase of qualified hearing aids. The credit is available to taxpayers aged 55 or older, taxpayers who provide more than half of the annual support for an individual with a disability that requires a hearing aid, or taxpayers who are themselves individuals with a disability requiring a hearing aid. The maximum credit amount is $1,500 per year, and the taxpayer must elect to claim the credit for that taxable year. The credit is not available if the taxpayer has already claimed it in any of the four preceding taxable years.

Committee Categories

Budget and Finance

Sponsors (2)

Donald Humason (R), Patrick O'Connor (R),

Last Action

Bill reported favorably by committee and referred to the committee on House Ways and Means (on 02/27/2020)

Official Document

https://malegislature.gov/Bills/191/S1738

(12 Companion Bills)

Version:

Document Type	Source Location	Created
State Bill Page	https://malegislature.gov/Bills/191/S1738	03/01/2019
Bill	https://malegislature.gov/Bills/191/S1738.pdf	03/01/2019

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
H2624	Relative to film tax credit transferability	Accompanied a study order, see H5080	Similar To
H2629	Relative to the film tax credit	Accompanied a study order, see H5080	Similar To
H276	To provide increased access to hearing aids	Accompanied a new draft, see H4298	Similar To
S151	To provide increased access to hearing aids	Accompanied a new draft, see H4298	Similar To
S1640	To support voluntary income tax assistance sites and expand access to the earned income tax credit	Accompanied H2434	Similar To
S1686	Relative to the senior circuit breaker tax credit	Accompanied a study order, see H5080	Similar To
S1706	Relative to extending the wellness program tax credit	Accompanied a study order, see H5080	Similar To
S1756	Relative to middle class economic relief	Accompanied a study order, see H5080	Similar To
S1767	Increasing the land conservation tax credit	Accompanied a new draft, see H4465	Similar To
S540	Providing hearing aids for persons with sensory impairedness	Accompanied a study order, see S2543	Similar To
S597	Providing coverage for hearing aids	Accompanied a study order, see S2543	Similar To

Bill > S1738

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (2)

Last Action

Official Document

bill text

bill summary

bill summary

bill summary