summary
Introduced
03/04/2020
03/04/2020
In Committee
03/04/2020
03/04/2020
Crossed Over
Passed
Dead
12/31/2020
12/31/2020
Introduced Session
191st General Court
Bill Summary
To establish the family caregiver tax credit
AI Summary
This bill establishes the family caregiver tax credit. The key provisions include:
1. The bill defines "eligible family member" as an individual who is at least 18 years old, requires assistance with at least one activity of daily living, and qualifies as a dependent, spouse, parent, or other relation of the family caregiver.
2. The bill allows a refundable tax credit of up to $1,500 for eligible expenditures incurred by the family caregiver, such as home modifications, purchase or lease of equipment, and other goods and services that assist the caregiver in providing care.
3. The bill prohibits taxpayers from claiming the credit for the same eligible expenditures claimed by another taxpayer, and limits the total credit amount to $1,500 per eligible family member.
4. The bill requires the Department of Revenue to promulgate rules and regulations for administering and enforcing the tax credit, and to report annually on the total amount of credits claimed and number of tax filers who received the credit.
5. The bill also establishes a Caregiver Tax Credit Evaluation Committee to review the tax credit every 5 years and provide recommendations on whether it should be continued, modified, or terminated.
The bill applies to taxable years beginning on or after January 1 following the date of enactment.
Committee Categories
Budget and Finance
Sponsors (91)
Jim Arciero (D),
Brian Ashe (D),
Bruce Ayers (D),
David Biele (D),
Natalie Blais (D),
Paul Brodeur (D),
Tony Cabral (D),
Dan Cahill (D),
Linda Campbell (D),
Pete Capano (D),
Tackey Chan (D),
Mike Connolly (D),
Brendan Crighton (D),
William Crocker (R),
Daniel Cullinane (D),
Julian Cyr (D),
Angelo D'Emilia (R),
Marjorie Decker (D),
Marcos Devers (D),
Sal DiDomenico (D),
Diana Dizoglio (D),
Mindy Domb (D),
Dan Donahue (D),
William Driscoll Jr. (D),
Michelle DuBois (D),
Carolyn Dykema (D),
Jamie Eldridge (D),
Tricia Farley-Bouvier (D),
Dylan Fernandes (D),
Carole Fiola (D),
Paul Frost (R),
Bill Galvin (D),
Sean Garballey (D),
Denise Garlick (D),
Carmine Gentile (D),
Susan Gifford (R),
Thomas Golden (D),
Carlos González (D),
Ken Gordon (D),
Tami Gouveia (D),
Danielle Gregoire (D),
Jim Hawkins (D),
Stephen Hay (D),
Jonathan Hecht (D),
Natalie Higgins (D),
Bradford Hill (R),
Kevin Honan (D),
Steven Howitt (R),
Dan Hunt (D),
Pat Jehlen (D),
Louis Kafka (D),
Hannah Kane (R),
James Kelcourse (R),
Kay Khan (D),
Jack Lewis (D),
Jason Lewis (D),
David Linsky (D),
John Mahoney (D),
Elizabeth Malia (D),
Paul Mark (D),
Joe McKenna (R),
Paul McMurtry (D),
Liz Miranda (D),
Rady Mom (D),
Mike Moore (D),
Brian Murray (D),
Harold Naughton (D),
Tram Nguyen (D),
Shaunna O'Connell (R),
Patrick O'Connor (R),
Jim O'Day (D),
Sarah Peake (D),
Alice Peisch (D),
Thomas Petrolati (D),
Elizabeth Poirier (R),
Denise Provost (D),
Angelo Puppolo (D),
Becca Rausch (D),
Dave Robertson (D),
Dave Rogers (D),
John Rogers (D),
Danny Ryan (D),
Tom Stanley (D),
Bruce Tarr (R),
José Tosado (D),
Steve Ultrino (D),
Andy Vargas (D),
John Velis (D),
Joseph Wagner (D),
Timothy Whelan (R),
Jon Zlotnik (D),
Other Sponsors (1)
Joint Committee on Revenue (J)
Last Action
Bill reported favorably by committee and referred to the committee on House Ways and Means (on 03/04/2020)
Official Document
bill text
bill summary
Loading...
bill summary
Loading...
bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://malegislature.gov/Bills/191/H4466 |
| Bill | https://malegislature.gov/Bills/191/H4466.pdf |
Loading...