The Commonwealth of Massachusetts
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PETITION OF:
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 to provide a limited exemption from the state income tax for individuals caring for the elderly. |
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. Subparagraph (1) of paragraph (b) of part B of section 3 of chapter 62 of
the General Laws, as appearing in the 1994 Official Edition, is hereby amended
by inserting after clause (C) the following clause:—
(D) an additional exemption of three thousand dollars shall be allowed for any
owner or tenant of residential property located in the Commonwealth who cares
for an elderly or infirm citizen of at least seventy years of age, for the cost
of caring for said individual, provided that (i) said elderly or infirm citizen
has resided with said owner or tenant for more than six months of the taxable
year and that (ii) the adjusted gross income of said owner or tenant does not
exceed fifty thousand dollars in the case of a single return.
SECTION 2.
Subparagraph (2) of said paragraph (b) of said Part B of said section 3 of said
chapter 62, as so appearing, is hereby amended by inserting after clause (C)
the following clause:—
(D) an additional exemption of three thousand dollars shall be allowed for any
owner or tenant of residential property located in the Commonwealth who cares
for an elderly or infirm citizen of at least seventy years of age, for the cost
of caring for said individual, provided that (i) said elderly or infirm citizen
has resided with said owner or tenant for more than six months of the taxable
year and that (ii) the adjusted gross income of said owner or tenant does not
exceed seventy-five thousand dollars in the case of a joint return.