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Bill > H2613


MA H2613

MA H2613
Establishing a tax deduction for teachers purchasing school supplies


summary

Introduced
01/20/2015
In Committee
01/20/2015
Crossed Over
Passed
Dead
07/31/2016

Introduced Session

189th General Court

Bill Summary

Relative to exempting certain school supply expenses of elementary and secondary school teachers from the income tax. Revenue.

AI Summary

This bill establishes a tax deduction for elementary and secondary school teachers in Massachusetts, allowing them to deduct certain unreimbursed expenses for school supplies from their state income tax. Specifically, it amends existing tax law to include an amount described in a federal tax code provision, section 62(a)(2)(D) of the Internal Revenue Code, which pertains to educator expenses, provided these expenses are not already deducted through another provision. This change is intended to provide financial relief to teachers who often spend their own money on classroom materials and will be effective for tax years beginning on or after January 1, 2013.

Committee Categories

Budget and Finance

Sponsors (28)

Last Action

Accompanied a study order, see H4639 (on 09/26/2016)

bill text


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