Bill > H2804

This bill aims to modify the medical and dental expense income tax deductions in Massachusetts. The key provisions are: 1. It removes the requirement that an individual must itemize deductions on their federal income tax return in order to claim the state-level medical and dental expense deductions. This will allow more taxpayers to claim these deductions, even if they use the standard federal deduction. 2. The bill directs the state Department of Revenue to promulgate regulations necessary to implement and administer this change to the tax code.