MA S1996

Bill

To encourage charitable giving

Introduced
03/29/2021

In Committee
03/29/2021

Crossed Over

Passed

Dead
12/31/2022

Introduced Session

192nd General Court

Bill Summary

For legislation to encourage charitable giving. Revenue.

AI Summary

This bill aims to encourage charitable giving by allowing Massachusetts taxpayers to deduct the amount of their charitable contributions from their Part B taxable income, regardless of whether they itemized deductions on their federal income tax return. The new deduction is in addition to other deductions already allowed under existing law. The provisions of the bill apply to taxable years beginning on or after January 1, 2021.

Committee Categories

Budget and Finance

Sponsors (1)

Bruce Tarr (R)*,

Last Action

Accompanied a study order, see H5248 (on 10/03/2022)

Official Document

https://malegislature.gov/Bills/192/S1996

(7 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://malegislature.gov/Bills/192/S1996
Bill	https://malegislature.gov/Bills/192/S1996.pdf

Bill	Bill Name	Last Action	Type
H2958	Relative to the taxpayers’ bill of rights	Accompanied a study order, see H5200	Similar To
H3078	Allowing for a tax credit for rent paid on the personal residence of the taxpayer	Accompanied a study order, see H5250	Similar To
H5248	Study Order	No further action taken	Replaced by
S1332	Encouraging municipal recycling and composting	Accompanied a study order, see S2630	Similar To
S1850	To provide equal stimulus checks to immigrant taxpayers	Accompanied a study order, see H5247	Similar To
S2097	Relative to protecting the taxpayers of the Commonwealth	Bill reported favorably by committee and referred to the committee on Senate Ways and Means	Similar To
S2595	To provide a tax deduction for charitable donations of food by farmers	No further action taken	Similar To

Bill > S1996

MA S1996

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (1)

Last Action

Official Document

bill text

bill summary

bill summary

bill summary