Bill Text: MA H2720 | 2009-2010 | 186th General Court | Introduced

---

Bill Title: Authorize tax free contributions to a trust for the care of incapacitated parents or guardians

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2009-01-20 - Public Hearing date 6/10 at 10:00 AM in Hearing Room B2 [H2720 Detail]

Download: Massachusetts-2009-H2720-Introduced.html

---

The Commonwealth of Massachusetts

^{_______________}

PRESENTED BY:

Viriato Manuel deMacedo

^{_______________}

To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
                Court assembled:

                The undersigned legislators and/or citizens respectfully petition for the passage of the accompanying bill:

An Act authorizing tax free contributions to a trust for the care of incapacitated persons.

^{_______________}

PETITION OF:

 

Name:	District/Address:
Viriato Manuel deMacedo	1st Plymouth

 

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 2884 OF 2007-2008.]

The Commonwealth of Massachusetts

^{_______________}

In the Year Two Thousand and Nine

^{_______________}

An Act authorizing tax free contributions to a trust for the care of incapacitated persons.

                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 2006 Official Edition, is hereby amended by inserting after section 6I the following section:—
Section 6J. A parent or guardian of a person who is disabled, as defined in the federal Social Security Act, 42 U.S.C. §1382c (a)(3)(A), may contribute an amount not to exceed ten percent of his gross income to a supplemental needs trust for the care of such disabled person and such contribution shall be exempt from taxation under the provisions of this chapter.
For purposes of this paragraph, a “supplemental needs trust” shall mean a trust used to provide a supplemental source for payment of goods and services that are otherwise unavailable from any publicly funded benefit program or to provide a higher quality of care than is otherwise available.