Bill > H3163

This bill proposes to create a new income tax deduction for Massachusetts residents who pay certain municipal and school-related fees. Specifically, taxpayers would be able to deduct fees paid directly to a municipality or public school district for three types of expenses: student transportation to or from a public school, student participation in athletic, academic, enrichment, or student activity programs at a public school, and trash pickup or disposal fees (including fees for "pay as you throw" trash pickup programs). The bill amends Chapter 62 of the General Laws by adding a new subsection that allows these deductions from Part B income. The Commissioner of Revenue would be authorized to create regulations to implement this new tax deduction, which aims to provide financial relief to residents for essential municipal services and school-related expenses. The deduction is optional and would be in addition to any existing income tax deductions.

Budget and Finance

https://malegislature.gov/Bills/194/H3163