By Mrs. Walrath of Stow, petition (accompanied by bill, House, No. 3162) of Patricia A. Walrath and others for legislation to provide for income tax exemptions for families caring for their elderly relatives at home.  Revenue.

The Commonwealth of Massachusetts

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PETITION OF:

Patricia A. Walrath

Pamela P. Resor

Christopher G. Fallon

Stephen L. DiNatale

Stephen M. Brewer

Robert M. Koczera

William C. Galvin

Douglas W. Petersen

Elizabeth A. Poirier

Gale D. Candaras

Louis L. Kafka

Michael R. Knapik

John P. Fresolo

Thomas M. Stanley

Jennifer L. Flanagan

James M. Murphy

Angelo J. Puppolo, Jr.

Kathi-Anne Reinstein

Christine E. Canavan

Joyce A. Spiliotis

Anthony J. Verga

Robert K. Coughlin

Susan C. Fargo

Brian A. Joyce

Alice K. Wolf

Karyn E. Polito

Rachel Kaprielian

Susan C. Tucker

Thomas P. Kennedy

Robert L. Hedlund

Theodore C. Speliotis

Stephen Stat Smith

Jennifer M. Callahan

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In the Year Two Thousand and Seven.

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An Act to provide income tax exemptions for families caring for their elderly relatives at home .

    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, Part B, paragraph (b)(1) of Chapter 62 of the General Laws, as most recently appearing in the 2002 Official Edition, is hereby amended by adding the following new paragraph:—
(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 at least the age of seventy provided that the elderly relative resided with the taxpayer for more than eight months of the taxable year and 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. Section 3, Part B, paragraph (b)(2) of Chapter 62 of the General Laws is amended by adding the following new paragraph:—
(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 at least the age of seventy provided that the elderly relative resided with the taxpayer for more than eight months of the taxable year and that the adjusted gross income of the taxpayer does not exceed forty thousand dollars for the 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 consistent with the provisions contained herein.

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