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By Mr. Murphy of Lowell, petition (accompanied by bill, House, No. 3047) of Kevin J. Murphy and others relative to providing a tax deduction for certain health care expenses. Revenue. |
The Commonwealth of Massachusetts
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PETITION OF:
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In the Year Two Thousand and Seven.
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An Act providing a tax deduction for certain health care expenses. |
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 by adding the following paragraph:—
(16) An amount equal to the deduction for medical, dental and other expenses allowed under section 151(c) of the code for medical, dental and other expenses provided non-immediate family members. In no event shall the aggregate of this deduction attributable to any one taxpayer exceed two thousand dollars.