Bill > H3237

This bill modifies Massachusetts state tax law regarding medical and dental expense deductions by removing a restriction that currently requires taxpayers to itemize their federal income tax return in order to claim medical and dental expense deductions on their state tax return. By striking the phrase "provided, however, that the individual itemizes deductions on his federal income tax return" from Chapter 62, Section 3, the bill would allow Massachusetts taxpayers to claim medical and dental expense deductions on their state taxes even if they do not itemize deductions on their federal tax return. The bill also requires the Department of Revenue to create regulations to implement these changes, which will help ensure proper administration of the new tax deduction policy.

Budget and Finance

https://malegislature.gov/Bills/194/H3237