By Mr. Knapik, a petition (accompanied by bill, Senate,
No. 1747) of Michael R. Knapik, Richard R. Tisei, Bruce E.
Tarr, Robert L Hedlund and other members of the General
Court for legislation to provide a tax exemption for a
taxpayer supporting an elderly relative. Revenue.
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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 2002 Official edition, is hereby amended by adding the following clause:-
(D) an additional exemption of $3,500 if the taxpayer provided more than one-half of the support for an elderly relative who has attained at least the age of 70, if the elderly relative resided with the taxpayer for more than 8 months of the taxable years and that the adjusted gross income of the taxpayer does not exceed $60,000 for the year in which the exemption is being claimed.
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 adding the following clause:-
(D) an additional exemption of $3,500 if the taxpayer provided more than one-half of the support for an elderly relative who has attained at least the age of 70, if the elderly relative resided with the taxpayer for more than 8 months of the taxable year and that the adjusted gross income of the taxpayer does not exceed $60,000 for the year in which the exemption is being claimed.
