Bill > S2059

This bill proposes to add a new tax credit to Massachusetts state tax law that provides $1,000 to taxpayers who care for a relative diagnosed with aphasia, a language disorder that impairs a person's ability to communicate. Specifically, the credit will be available to taxpayers who have provided more than half of the financial support for an aphasia-diagnosed relative and who have had that relative living with them for more than six months during the tax year. If the $1,000 credit reduces the taxpayer's tax liability to zero, the taxpayer will be eligible to receive the remaining credit amount as a refund. This provision aims to provide financial support to families caring for relatives with a challenging medical condition that can significantly impact daily communication and quality of life. The bill amends Section 6 of Chapter 62 of the Massachusetts General Laws, which governs state income tax regulations, by inserting this new tax credit provision.