MA S2000

Bill

Related to deductions for personal protective equipment costs for businesses

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 related to deductions for personal protective equipment costs for businesses. Revenue.

AI Summary

This bill allows licensed businesses in the Commonwealth of Massachusetts to deduct up to $100 per employee, with a cap of $10,000 per business, for qualified expenses related to personal protective equipment, disinfectants, and other supplies used to prevent the spread of COVID-19. The deduction is capped at $10 million annually and 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 H5248 (on 10/03/2022)

Official Document

https://malegislature.gov/Bills/192/S2000

(14 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://malegislature.gov/Bills/192/S2000
Bill	https://malegislature.gov/Bills/192/S2000.pdf

Bill	Bill Name	Last Action	Type
H2815	Amending the tax deduction for medical, dental and other expenses	Accompanied a study order, see H5043	Similar To
H2932	Relative to charitable donations	Accompanied a study order, see H5043	Similar To
H2980	To create an income tax deduction for municipal and school fees	Accompanied a study order, see H5250	Similar To
H3060	To provide a tax deduction for charitable donations of food by farmers	Accompanied a study order, see H5247	Similar To
H5248	Study Order	No further action taken	Replaced by
S1535	Resolve relative to the establishment of a joint oversight committee on personal protective equipment	Accompanied a study order, see S2692	Similar To
S1915	To eliminate the tax deduction for direct-to-consumer pharmaceutical marketing	Accompanied a study order, see H5250	Similar To
S1922	To increase the commuter tax deduction to reflect rising costs	Accompanied a new draft, see H4562	Similar To
S1981	Creating a private mortgage insurance tax deduction	Accompanied a study order, see H5250	Similar To
S1987	Creating a private mortgage insurance tax deduction	Accompanied a study order, see H5250	Similar To
S1998	Allowing for the deduction of business interest	Accompanied a study order, see H5248	Similar To
S253	Relative to PPE data transparency	Accompanied a new draft, see H4714	Similar To
S2595	To provide a tax deduction for charitable donations of food by farmers	No further action taken	Similar To
S954	Encouraging the donation of food to persons in need	Accompanied H1702	Similar To

Bill

Bill Name

Last Action

Type

H2815

Amending the tax deduction for medical, dental and other expenses

Accompanied a study order, see H5043

Similar To

H2932

Relative to charitable donations

Accompanied a study order, see H5043

Similar To

H2980

To create an income tax deduction for municipal and school fees

Accompanied a study order, see H5250

Similar To

H3060

To provide a tax deduction for charitable donations of food by farmers

Accompanied a study order, see H5247

Similar To

H5248

Study Order

No further action taken

Replaced by

S1535

Resolve relative to the establishment of a joint oversight committee on personal protective equipment

Accompanied a study order, see S2692

Similar To

S1915

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

Accompanied a study order, see H5250

Similar To

S1922

To increase the commuter tax deduction to reflect rising costs

Accompanied a new draft, see H4562

Similar To

S1981

Creating a private mortgage insurance tax deduction

Accompanied a study order, see H5250

Similar To

S1987

Creating a private mortgage insurance tax deduction

Accompanied a study order, see H5250

Similar To

S1998

Allowing for the deduction of business interest

Accompanied a study order, see H5248

Similar To

S253

Relative to PPE data transparency

Accompanied a new draft, see H4714

Similar To

S2595

To provide a tax deduction for charitable donations of food by farmers

No further action taken

Similar To

S954

Encouraging the donation of food to persons in need

Accompanied H1702

Similar To

Bill > S2000

MA S2000

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (1)

Last Action

Official Document

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