The Commonwealth of Massachusetts

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PRESENTED BY:

Paul K. Frost

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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 providing a tax deduction for certain heating costs.

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PETITION OF:

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 2910 OF 2007-2008.]

The Commonwealth of Massachusetts

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In the Year Two Thousand and Nine

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An Act providing a tax deduction for certain heating costs.

                Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:

            The owner-occupant or tenant of a residential unit shall be allowed a tax deduction against the excise imposed by chapter 62 of the General Laws in the amount of 100 percent of the price paid for home heating oil exceeding $1.00 per gallon for the previous taxable year upon the enactment of this law.