MA H2845

Bill

Relative to tax exemptions for home office expenses

Introduced
03/29/2021

In Committee
03/29/2021

Crossed Over

Passed

Dead
12/31/2022

Introduced Session

192nd General Court

Bill Summary

Relative to tax exemptions for home office expenses. Revenue.

AI Summary

This bill would allow individuals to deduct certain unreimbursed expenses related to their employment, such as home office expenses, as miscellaneous itemized deductions on their tax returns. The deduction would only be allowed to the extent that the total miscellaneous itemized deductions exceed 2% of the individual's adjusted gross income. The bill defines key terms like "ordinary" and "necessary" expenses to provide guidance on the types of expenses that qualify for the deduction.

Committee Categories

Budget and Finance

Sponsors (5)

Tackey Chan (D)*, Dan Cahill (D), David DeCoste (R), Steven Howitt (R), Donald Wong (R),

Last Action

Accompanied a study order, see H5043 (on 08/29/2022)

Official Document

https://malegislature.gov/Bills/192/H2845

(10 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://malegislature.gov/Bills/192/H2845
Bill	https://malegislature.gov/Bills/192/H2845.pdf

Bill	Bill Name	Last Action	Type
H2859	Creating a protective facial covering sales tax exemption	Accompanied a study order, see H5043	Similar To
H2918	Repealing the property tax exemption for Massport lessees	No further action taken	Similar To
H2945	Relative to the tax exemption status of municipal employee pensions	Accompanied a study order, see H5043	Similar To
H2983	Extending a property tax exemption to the surviving spouse of blind persons	Accompanied a study order, see H5250	Similar To
H3016	Relative to the exemption of personal safety devices	Accompanied a study order, see H5245	Similar To
H5043	Revenue	No further action taken	Replaced by
S1797	Relative to the repeal of the sales tax exemption for aircraft	Accompanied a study order, see H5247	Similar To
S1843	Relative to growing the creative economy	Accompanied a study order, see H5247	Similar To
S1854	Exempting residential security systems from sales tax	Accompanied a study order, see H5245	Similar To
S1869	Providing volunteer firefighters and emergency medical technicians with a local option real estate tax exemption	Bill reported favorably by committee and referred to the committee on Senate Rules	Similar To

Bill > H2845

MA H2845

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (5)

Last Action

Official Document

bill text

bill summary

bill summary

bill summary