Bill > H2731

This bill aims to amend the Massachusetts General Laws to allow individuals to claim a tax deduction for unreimbursed home office expenses incurred in the course of their employment. Specifically, the bill would allow individuals to deduct miscellaneous itemized deductions related to unreimbursed employee expenses, provided that the aggregate of such deductions exceeds 2% of the individual's adjusted gross income. The bill defines "ordinary and necessary" expenses that would qualify for the deduction, including those commonly recognized in the individual's profession, but excludes expenses that are required by the employer in order to receive the tax deduction.

Budget and Finance

https://malegislature.gov/Bills/193/H2731