By Mrs. Walrath of Stow, petition (accompanied by bill, House, No. 3157) of Patricia A. Walrath and others for legislation to grant an income tax deduction for spouses filing separate returns.  Revenue.

The Commonwealth of Massachusetts

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PETITION OF:

Patricia A. Walrath

Pamela P. Resor

Douglas W. Petersen

Angelo J. Puppolo, Jr.

Anthony J. Verga

Karyn E. Polito

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In the Year Two Thousand and Seven.

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An Act providing for certain income tax deduction.

    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 (8) of paragraph (a) of Part B, of Section 3 of chapter 62 of the General Laws as amended by section 62 of chapter 43 of the acts of 1997, is hereby further amended by inserting after the second sentence the following sentence: — If the taxpayer is married at the close of the taxable year, and he and his spouse file separate returns, the deduction provided herein shall be allowed to one of them at their option.