Bill

Bill > H2911


MA H2911

To provide an income tax exemption for certain individuals caring for their elderly relatives


summary

Introduced
03/29/2021
In Committee
03/29/2021
Crossed Over
Passed
Dead
12/31/2022

Introduced Session

192nd General Court

Bill Summary

Relativerelatives at home. Revenue.

AI Summary

This bill provides an income tax exemption of $4,000 for taxpayers who provided more than half the support for an elderly relative aged 70 or older who lived with them for more than 6 months of the taxable year. The exemption is available for taxpayers with adjusted gross incomes up to $30,000 (Section 1) or $40,000 (Section 2). The bill also authorizes the state tax commissioner to adopt rules and regulations to implement the new exemption, and specifies that the provisions will be effective for tax years beginning January 1, 2021.

Committee Categories

Budget and Finance

Sponsors (2)

Last Action

Accompanied a study order, see H5200 (on 09/08/2022)

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