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:

 


Kevin J. Murphy

Thomas A. Golden, Jr.

David M. Nangle

Steven C. Panagiotakos

 

 


 

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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.