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
For legislation to establish the family caregiver tax credit. Revenue.
AI Summary
This bill establishes the family caregiver tax credit in Massachusetts. It allows resident taxpayers with a federal adjusted gross income of less than $75,000 for individuals or $150,000 for couples to claim a tax credit of up to 50% of eligible expenses, with a maximum credit of $3,000 per year, for caring for an eligible family member who requires assistance with activities of daily living. Eligible expenses include home modifications, assistive equipment, and various services like home care, respite care, and transportation. The credit can only be claimed by one taxpayer per eligible family member, and the Department of Revenue will promulgate rules for administering and enforcing the credit.
Committee Categories
Budget and Finance
Sponsors (71)
Brian Ashe (D),
Christine Barber (D),
Jennifer Benson (D),
Donnie Berthiaume (R),
Paul Brodeur (D),
Tony Cabral (D),
Dan Cahill (D),
Kate Campanale (R),
Gailanne Cariddi (D),
Tackey Chan (D),
Mike Connolly (D),
Brendan Crighton (D),
Angelo D'Emilia (R),
Mike Day (D),
Marjorie Decker (D),
David DeCoste (R),
Diana Dizoglio (D),
Dan Donahue (D),
Shawn Dooley (R),
William Driscoll (D),
Michelle DuBois (D),
James Dwyer (D),
Jamie Eldridge (D),
Paul Frost (R),
Bill Galvin (D),
Denise Garlick (D),
Colleen Garry (D),
Susan Gifford (R),
Anne Gobi (D),
Solomon Goldstein-Rose (I),
Ken Gordon (D),
Pat Haddad (D),
Jonathan Hecht (D),
Paul Heroux (D),
Natalie Higgins (D),
Bradford Hill (R),
Steven Howitt (R),
Dan Hunt (D),
Louis Kafka (D),
Hannah Kane (R),
Mary Keefe (D),
Kay Khan (D),
Kevin Kuros (R),
Barbara L'Italien (D),
Jack Lewis (D),
David Linsky (D),
Adrian Madaro (D),
Elizabeth Malia (D),
Paul Mark (D),
Joe McGonagle (D),
Paul McMurtry (D),
Joan Meschino (D),
James Miceli (D),
Brian Murray (D),
Harold Naughton (D),
Kathleen O'Connor Ives (D),
Keiko Orrall (R),
Sarah Peake (D),
Elizabeth Poirier (R),
Angelo Puppolo (D),
Dave Rogers (D),
John Scibak (D),
Todd Smola (R),
Tom Stanley (D),
Bruce Tarr (R),
José Tosado (D),
Steve Ultrino (D),
Aaron Vega (D),
John Velis (D),
Chris Walsh (D),
Bud Williams (D),
Last Action
Accompanied a new draft, see H3911 (on 09/21/2017)
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/H1643 |
| Bill | https://malegislature.gov/Bills/190/H1643.pdf |
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