Bill > H2807

This bill provides an income tax exemption for survivors of terrorism who have lost one or more limbs. The bill amends Chapter 62 of the General Laws to add an additional exemption in the amount the taxpayer would normally owe if the taxpayer lost one or more limbs during an act of terrorism, provided that the taxpayer was a resident of Massachusetts when the act occurred. The commissioner is required to adopt rules and regulations governing the provisions of the act, and the provisions of the act are effective for taxable years beginning January 1, 2015.

Budget and Finance

https://malegislature.gov/Bills/193/H2807