By Ms. Richardson of Framingham, petition (accompanied by bill, House, No. 3093) of Pam Richardson and others for legislation to provide an additional income tax exemption for certain persons caring for elderly relatives at home.  Revenue.

 

The Commonwealth of Massachusetts

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PETITION OF:

 

Pam Richardson

Tom Sannicandro

John P. Fresolo

Christine E. Canavan

Walter F. Timilty

Willie Mae Allen

 

 

 

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In the Year Two Thousand and Seven.

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 An Act to provide an income tax exemption to certain individuals caring for elderly relatives.

 

    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. Chapter 62 of the General Laws, as appearing in the 1994 Official Edition, is hereby amended in Section 3, by adding at the end of Part B, Paragraph (b)(1), the following subparagraph:—
(D) an additional exemption of four thousand dollars if the taxpayer provided more than one-half of the support for an elderly relative who has attained the age of seventy before the taxable year provided that the elderly relative resided with the taxpayer for more than six months of the taxable year and provided further that the adjusted gross income of the taxpayer does not exceed thirty thousand dollars for the year in which the exemption is being claimed.

SECTION 2. Chapter 62 of the General Laws, as appearing in the 1994 Official Edition, is hereby amended in Section 3, by adding at the end of Part B, paragraph (b)(2), the following subparagraph:—
(D) an additional exemption of four thousand dollars if the taxpayer provided more than one-half of the support for an elderly relative who has attained the age of seventy before the taxable year provided that the elderly relative resided with the taxpayer for more than six months of the taxable year and provided further that the adjusted gross income of the taxpayer does not exceed forty thousand dollars for the taxable year in which the exemption is being claimed.

SECTION 3. The commissioner shall adopt rules and regulations governing the provisions of this act that are not inconsistent with the provisions contained herein.

SECTION 4. The provisions of this act shall be effective for taxable years beginning January 1, 2001.