Bill > S1388

This bill establishes an income tax deduction for individuals diagnosed with celiac disease or other gluten allergies, allowing them to deduct up to $5,000 in expenses related to obtaining gluten-free foods. These deductible expenses include the extra cost of gluten-free food compared to its gluten-containing counterpart, the full cost of specialized gluten-free diet items, travel expenses to purchase these items if not available locally, and postage or delivery costs for mail-ordered gluten-free food or special items. Celiac disease is defined as an autoimmune condition triggered by gluten consumption that damages the small intestine, while gluten is identified as a protein mixture found in wheat. This deduction, which applies to taxable years beginning on or after January 1, 2014, is not available to non-residents of the commonwealth for any part of the tax year.