By Mr. Frost of Auburn, petition (accompanied by bill, House, No. 2910) of Paul K. Frost for legislation to provide for a tax deduction for certain home heating costs.  Revenue.

 

The Commonwealth of Massachusetts

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PETITION OF:

 


Paul K. Frost

 

 


 

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In the Year Two Thousand and Seven.

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 An Act providing a tax deduction for certain heating costs.

 

    Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:


 

The owner-occupant or tenant of a residential unit shall be allowed a tax deduction against the excise imposed by chapter 62 of the General Laws in the amount of 100 percent of the price paid for home heating oil exceeding $1.00 per gallon for the previous taxable year upon the enactment of this law.