MA H4485

Bill

MA H4485

Relative to low-income taxpayer clinics

Introduced
07/11/2016

In Committee
07/11/2016

Crossed Over

Passed

Dead

Signed/Enacted/Adopted
07/22/2016

Introduced Session

189th General Court

Bill Summary

Section 12 contained in the engrossed Bill making appropriations for the fiscal year 2017 (see House, No. 4450), which had been returned by His Excellency the Governor with recommendation of amendment (for message, see Attachment D of House, No. 4505). July 11, 2016.

AI Summary

This bill establishes provisions for low-income taxpayer clinics, defining a "low-income taxpayer" as an individual whose household income does not exceed 400% of the federal poverty level, and a "qualified low-income taxpayer clinic" as a program at an accredited institution or a tax-exempt organization (under specific IRS codes like 26 U.S.C. 501(c)) that offers free tax services, with at least 95% of clients being low-income taxpayers, and a "qualified representative" as someone authorized to practice before tax authorities or courts. The bill allows the commissioner, with available funding, to award grants to these clinics to help low-income individuals with tax filing and disputes, considering factors like the number of taxpayers served, including those with limited English proficiency, the program's quality, and its track record, with a preference given to clinics that assist with the earned income credit, and permits multi-year grants up to three years.

Sponsors (0)

No sponsors listed

Last Action

Signed by the Governor, Chapter 159 of the Acts of 2016 (on 07/22/2016)

Official Document

https://malegislature.gov/Bills/189/H4485

(6 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://malegislature.gov/Bills/189/H4485
Bill	https://malegislature.gov/Bills/189/H4485.pdf

Bill	Bill Name	Last Action	Type
H2016	House Rules governing the 2015-2016 legislative sessions	Order adopted, see H56	Similar To
H4450	Making appropriations for the fiscal year 2017 for the maintenance of the departments, boards, commissions, institutions and certain activities of the commonwealth, for interest, sinking fund and serial bond requirements and for certain permanent improvements	Section 166 passed over veto - see Roll Call #673 [YEAS 34 - NAYS 4]	Replaced by
H4505	A message from His Excellency the Governor returning with his reduction or disapproval of certain items and sections, and also with recommendations of amendments of certain sections contained in the engrossed Bill making appropriations for the fiscal year 2017 for the maintenance of the departments, board, commissions, institutions and certain activities of the Commonwealth, for interest, sinking fund and serial bond requirements and for certain permanent improvements [see House, No. 4450] (for	Placed on file	Replaced by
H4727	A communication from the Massachusetts Department of Elementary and Secondary Education (under the provisions of sections 1B, 1J and 1K of Chapter 69 of the General Laws) submitting amendments to 603 CMR 2.00, regulations on accountability and assistance for school districts and schools	Senate concurred	Similar To
H54	Annual report of the Public Employee Retirement Administration Commission (under sections 21, 102 and 103 of Chapter 32 of the General Laws) relative to the percentum change in the average cost-of-living as shown by the United States consumer price index for the year 2014 compared with such index for the year 2013	Accompanied a study order, see H4367	Similar To
S8	Text of the Senate Rules as adopted by the Senate as the permanent rules of the Senate for 2015-2016.		Similar To

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Introduced Session

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Last Action

Official Document

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