The Commonwealth of Massachusetts
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PETITION OF:
Richard R. Tisei
Paul J. P. Loscocco
Bruce E. Tarr
Mary S. Rogeness
George N. Peterson, Jr.
John A. Lepper
Viriato Manuel deMacedo
Lewis G. Evangelidis
F. Jay Barrows
Scott P. Brown
Paul K. Frost
Susan Williams Gifford
Robert S. Hargraves
Robert L. Hedlund
Bradford Hill
Donald F. Humason, Jr.
Michael R. Knapik
Jeffrey Davis Perry
Elizabeth A. Poirier
Karyn E. Polito
Richard J. Ross
Todd M. Smola
Daniel K. Webster
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In the Year Two Thousand and Seven.
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Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
SECTION 1. Subsection (k) of section 6 of chapter 62 of the General Laws, as most recently amended by sections 2, 3 and 4 of chapter 136 of the acts 2005, is hereby amended by inserting after the word “commissioner.”, in line 290, the following:-
The real estate tax payment to be considered for purposes of calculating this credit shall also include 50 percent of the owner’s home heating oil, natural gas, or propane, actually paid in the taxable year for which the credit is sought.
SECTION 2. Subsection (k) of said section 6 of said chapter 62 of the General Laws, as so appearing, is hereby further amended by inserting after the word “thereof.”, in line 294, the following sentence:-
The rent constituting real estate tax payment to be considered for purposes of calculating this credit shall also include 50 percent of the owner’s home heating oil, natural gas, or propane, actually paid in the taxable year for which the credit is sought.