Bill
Bill > H1519
MA H1519
MA H1519To provide an income tax exemption for certain individuals caring for elderly relatives
summary
Introduced
01/23/2017
01/23/2017
In Committee
01/23/2017
01/23/2017
Crossed Over
Passed
Dead
12/31/2018
12/31/2018
Introduced Session
190th General Court
Bill Summary
Relativerelatives at home. Revenue.
AI Summary
This bill provides an income tax exemption of $4,000 for individuals who provided more than half the support for an elderly relative aged 70 or older who resided with the taxpayer for more than 6 months of the taxable year. The exemption is available to taxpayers with adjusted gross income up to $30,000 (Section 1) or $40,000 (Section 2). The bill also directs the commissioner to adopt rules and regulations to implement the provisions (Section 3), and states that the exemption will be effective for taxable years beginning January 1, 2015 (Section 4).
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Accompanied a study order, see H4244 (on 02/22/2018)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://malegislature.gov/Bills/190/H1519 |
| Bill | https://malegislature.gov/Bills/190/H1519.pdf |
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