MA S1499

Bill

Relative to the income tax deduction for charitable giving

Introduced
01/23/2017

In Committee
01/23/2017

Crossed Over

Passed

Dead
12/31/2018

Introduced Session

190th General Court

Bill Summary

For legislation relative to the income tax deduction for charitable giving. Revenue.

AI Summary

This bill aims to amend the Massachusetts General Laws to allow taxpayers to claim a deduction for charitable contributions on their state income tax returns, even if they do not itemize their deductions on their federal income tax returns. The bill specifies that the deduction is limited to the amount allowed under Section 170 of the Internal Revenue Code, but excludes contributions of household goods or used clothing. The bill applies to tax years beginning on or after January 1, 2018.

Committee Categories

Budget and Finance

Sponsors (1)

Cynthia Creem (D),

Last Action

Accompanied a study order, see S2497 (on 04/30/2018)

Official Document

https://malegislature.gov/Bills/190/S1499

(13 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://malegislature.gov/Bills/190/S1499
Bill	https://malegislature.gov/Bills/190/S1499.pdf

Bill	Bill Name	Last Action	Type
H1480	Promoting student loan repayment	Accompanied a new draft, see H4214	Similar To
H1539	Relative to Title 5 income tax credit reform	No further action taken	Similar To
H1569	To exempt certain veterans from the state tax	Accompanied a study order, see H4244	Similar To
H1574	To create an income tax deduction for municipal and school fees	Accompanied a study order, see H4244	Similar To
H1577	Relative to reducing the income tax to 5%	Accompanied a study order, see H4244	Similar To
H1589	Relative to gun safe deductions	Accompanied a study order, see H4244	Similar To
H1628	To provide a hearing aid tax credit	Accompanied a study order, see H4244	Similar To
H1642	Relative to artistic contributions	Accompanied a study order, see H4244	Similar To
H3349	To promote water conservation	Accompanied a study order, see H4244	Similar To
S1502	Improving the earned income tax credit for working families	Accompanied a new draft, see H3852	Similar To
S1639	Relative to the earned income tax credit	Accompanied a new draft, see H3852	Similar To
S1653	To promote civic engagement in setting the income tax rate	Accompanied a study order, see S2497	Similar To
S2497	Order relative to authorizing the joint committee on Revenue to make an investigation and study of certain current Senate documents relative to revenue matters	Reported (in part) by S1507	Replaced by

Bill

Bill Name

Last Action

Type

H1480

Promoting student loan repayment

Accompanied a new draft, see H4214

Similar To

H1539

Relative to Title 5 income tax credit reform

No further action taken

Similar To

H1569

To exempt certain veterans from the state tax