Bill > H3169

This bill proposes an amendment to Chapter 62 of Massachusetts law by adding a new provision that prevents tax authorities from using charitable donations or volunteer services to local nonprofits as a factor in determining a person's residency or domicile for tax purposes. Specifically, the bill prohibits the tax commissioner from considering two key elements when evaluating an individual's residency status: (1) charitable donations made to Massachusetts-based charitable organizations, and (2) service on a nonprofit board of directors where the individual serves without compensation. By creating this protection, the bill aims to encourage charitable giving and community involvement by ensuring that such activities cannot be used against taxpayers in residency determinations. This provision might help motivate more Massachusetts residents to donate to local nonprofits and serve on their boards without fear of potential tax complications related to their residency status.

Budget and Finance

https://malegislature.gov/Bills/194/H3169