By Representative Linsky of Natick and Senator Baddour, joint petition (accompanied by bill, 3005) of David Paul Linsky and others for legislation to create an income tax deduction for municipal and school fees. Revenue.

The Commonwealth of Massachusetts

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PETITION OF:

David Paul Linsky

Steven A. Baddour

Mark C. Montigny

Cleon H. Turner

John D. Keenan

Louis L. Kafka

Alice Hanlon Peisch

Michael E. Festa

Douglas W. Petersen

Cory Atkins

Tom Sannicandro

Angelo J. Puppolo, Jr.

J. James Marzilli, Jr.

James E. Timilty

Jay R. Kaufman

Jennifer L. Flanagan

Bruce E. Tarr

Brian A. Joyce

Michael R. Knapik

Susan C. Fargo

Pam Richardson

James B. Eldridge

John W. Scibak

John V. Fernandes

Richard J. Ross

Jennifer M. Callahan

Karen E. Spilka

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In the Year Two Thousand and Seven.

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An Act to create an income tax deduction for municipal and school fees.

    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. Section 3 of Chapter 62 of the General Laws is hereby amended to add the following new subsection:

B.(a) (14).  In addition to any other deduction from Part B income so-called, a taxpayer may deduct any fee paid to a municipality or public school district for the purpose of transportation for a student to or from a public school, participation by a student in an athletic, academic, enrichment or student activity program at a public school, or fee paid for the purpose of trash pickup or disposal, either paid directly to the municipality or for participation in a “pay as you throw” trash pickup program, so-called. The Commissioner of Revenue is authorized to promulgate regulations under this sub-section.