MA S1997

Bill

Creating a tax deduction for remote learning

Introduced
03/29/2021

In Committee
04/07/2022

Crossed Over

Passed

Dead
12/31/2022

Introduced Session

192nd General Court

Bill Summary

For legislation to create a tax deduction for remote learning. Revenue.

AI Summary

This bill creates a tax deduction for eligible educators (Kindergarten through grade 12 teachers, instructors, counselors, principals, or aides who worked at least 900 hours in a school year) for qualified expenses related to professional development, classroom supplies, equipment, and personal protective equipment for the prevention of the spread of COVID-19. The deduction limit is up to $500 for individual filers or $1,000 for joint filers, with a maximum of $500 per qualified educator. The bill is set to expire on January 1, 2025.

Committee Categories

Budget and Finance

Sponsors (1)

Bruce Tarr (R)*,

Last Action

Accompanied a study order, see H5279 (on 10/06/2022)

Official Document

https://malegislature.gov/Bills/192/S1997

(25 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://malegislature.gov/Bills/192/S1997
Bill	https://malegislature.gov/Bills/192/S1997.pdf

Bill	Bill Name	Last Action	Type
H2953	Providing financial relief to small businesses during the COVID-19 pandemic	Accompanied a study order, see H5200	Similar To
H3456	Relative to work and family mobility during and subsequent to the COVID-19 emergency	Accompanied a new draft, see H4459	Similar To
H3702	Providing for Massachusetts COVID-19 emergency paid sick leave	Signed by the Governor, Chapter 16 of the Acts of 2021	Similar To
H3771	Similar Bills	Text of amendment, see H3702	Similar To
H3872	Similar Bills	Published as amended, see H3874	Similar To
H3874	Similar Bills	See S2472	Similar To
H4121	An Order to safeguard the health of House Members and employees during the ongoing COVID-19 pandemic	Adopted - 131 YEAS to 28 NAYS (See YEA and NAY No. 103 )	Similar To
H5279	Study Order	No further action taken	Replaced by
S1193	Relative to manufacturing and factory worker protection from COVID-19	Accompanied a study order, see S2691	Similar To
S1194	Relative to occupational presumption and COVID-19	Accompanied a study order, see S2691	Similar To
S1450	Relative to notification of front-line health care workers to exposure of Coronavirus	Accompanied a study order, see S2887	Similar To
S1621	Relative to emergency hazard health duty	Bill reported favorably by committee and referred to the committee on Senate Ways and Means	Similar To
S1811	To invest in our communities	Accompanied a study order, see H5247	Similar To
S1858	Promoting student loan repayment	Accompanied a study order, see H4894	Similar To
S1861	Relative to graduate student loan deductions	Accompanied a study order, see H4894	Similar To
S1897	Providing financial relief to small businesses during the COVID-19 pandemic	Accompanied a study order, see H5250	Similar To
S1915	To eliminate the tax deduction for direct-to-consumer pharmaceutical marketing	Accompanied a study order, see H5250	Similar To
S1929	Establishing a college tuition tax deduction	Accompanied a study order, see H4894	Similar To
S1981	Creating a private mortgage insurance tax deduction	Accompanied a study order, see H5250	Similar To
S2289	Relative to work and family mobility during and subsequent to the COVID-19 emergency	Accompanied a new draft, see H4459	Similar To
S2401	Providing COVID-19 emergency financial relief for veterans	Accompanied a study order, see S2680	Similar To
S2472	Relative to extending certain COVID-19 measures adopted during the state of emergency	No further action taken	Similar To
S2516	Mitigating COVID-19 transmission among children and families	Accompanied a study order, see S2756	Similar To
S2982	Relative to extending certain state of emergency accommodations	Reprinted, as amended, see S2985	Similar To
S2985	Relative to extending certain state of emergency accommodations	Signed by the Governor, Chapter 107 of the Acts of 2022	Similar To

Bill

Bill Name

Last Action

Type

H2953

Providing financial relief to small businesses during the COVID-19 pandemic

Accompanied a study order, see H5200

Similar To

H3456

Relative to work and family mobility during and subsequent to the COVID-19 emergency

Accompanied a new draft, see H4459

Similar To

H3702

Providing for Massachusetts COVID-19 emergency paid sick leave

Signed by the Governor, Chapter 16 of the Acts of 2021

Similar To

H3771

Similar Bills

Text of amendment, see H3702

Similar To

H3872

Similar Bills

Published as amended, see H3874

Similar To

H3874

Similar Bills

See S2472

Similar To

H4121

An Order to safeguard the health of House Members and employees during the ongoing COVID-19 pandemic

Adopted - 131 YEAS to 28 NAYS (See YEA and NAY No. 103 )

Similar To

H5279

Study Order

No further action taken

Replaced by

S1193

Relative to manufacturing and factory worker protection from COVID-19

Accompanied a study order, see S2691

Similar To

S1194

Relative to occupational presumption and COVID-19

Accompanied a study order, see S2691

Similar To

S1450

Relative to notification of front-line health care workers to exposure of Coronavirus

Accompanied a study order, see S2887

Similar To

S1621

Relative to emergency hazard health duty

Bill reported favorably by committee and referred to the committee on Senate Ways and Means

Similar To

S1811

To invest in our communities

Accompanied a study order, see H5247

Similar To

S1858

Promoting student loan repayment

Accompanied a study order, see H4894

Similar To

S1861

Relative to graduate student loan deductions

Accompanied a study order, see H4894

Similar To

S1897

Providing financial relief to small businesses during the COVID-19 pandemic

Accompanied a study order, see H5250

Similar To

S1915

To eliminate the tax deduction for direct-to-consumer pharmaceutical marketing

Accompanied a study order, see H5250

Similar To

S1929

Establishing a college tuition tax deduction

Accompanied a study order, see H4894

Similar To

S1981

Creating a private mortgage insurance tax deduction

Accompanied a study order, see H5250

Similar To

S2289

Relative to work and family mobility during and subsequent to the COVID-19 emergency

Accompanied a new draft, see H4459

Similar To

S2401

Providing COVID-19 emergency financial relief for veterans

Accompanied a study order, see S2680

Similar To

S2472

Relative to extending certain COVID-19 measures adopted during the state of emergency

No further action taken

Similar To

S2516

Mitigating COVID-19 transmission among children and families

Accompanied a study order, see S2756

Similar To

S2982

Relative to extending certain state of emergency accommodations

Reprinted, as amended, see S2985

Similar To

S2985

Relative to extending certain state of emergency accommodations

Signed by the Governor, Chapter 107 of the Acts of 2022

Similar To

Bill > S1997

MA S1997

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (1)

Last Action

Official Document

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bill summary

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