Bill Text: MA H2906 | 2009-2010 | 186th General Court | Introduced
Bill Title: Provide an income tax credit for certain hearing aid expenditures
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2009-01-20 - Public Hearing date 7/22 at 10:00 AM in Hearing Room B2 [H2906 Detail]
Download: Massachusetts-2009-H2906-Introduced.html
The Commonwealth of Massachusetts
_______________
PRESENTED BY:
John W. Scibak
_______________
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 to provide a hearing aid tax credit.
_______________
PETITION OF:
|
Name: |
District/Address: |
|
John W. Scibak |
2nd Hampshire |
|
Harriette L. Chandler |
First Worcester |
|
Martha M. Walz |
8th Suffolk |
|
Robert M. Koczera |
11th Bristol |
|
Michael R. Knapik |
Second Hampden and Hampshire |
|
Steven J. D'Amico |
4th Bristol |
|
Anne M. Gobi |
5th Worcester |
|
Allen J. McCarthy |
7th Plymouth |
|
Thomas P. Conroy |
13th Middlesex |
|
Jennifer M. Callahan |
18th Worcester |
|
Tom Sannicandro |
7th Middlesex |
|
Bruce E. Tarr |
First Essex and Middlesex |
|
Brian A. Joyce |
Norfolk, Bristol and Plymouth |
|
Louis L. Kafka |
8th Norfolk |
[SIMILAR MATTER FILED IN PREVIOUS
SESSION
SEE HOUSE, NO. 3124 OF .]
The Commonwealth of
Massachusetts
_______________
In the Year Two Thousand and Nine
_______________
An Act to provide a hearing aid tax credit..
Be
it enacted by the Senate and House of Representatives in General Court
assembled, and by the authority of the same, as follows:
Section 6 of chapter 62 of the General Laws, as appearing in the 2004 Official Edition, is hereby amended by inserting at the end thereof the following new subsection:-
(m) (1) A taxpayer shall be allowed a credit against the taxes imposed by this chapter in an amount equal to the amount paid during the taxable year, not compensated by insurance or otherwise, by the taxpayer for the purchase of any qualified hearing aid.
(2) For the purposes of this section, the term qualified hearing aid means a hearing aid which is intended for use:
(a) by the taxpayer, but only if the taxpayer (or the spouse intending to use
the hearing aid, in the case of a joint return) is age 55 or older; or
(b) by an individual with respect to whom the taxpayer, for the taxable year, is
allowed a deduction
(3) The maximum amount allowed as a credit under this section is $500.
(4) This section shall apply to any individual for any taxable year only if such
individual elects to have this section apply for such taxable year. An election to
have this section apply may not be made for any taxable year if such election is
in effect with respect to such individual for any of the four taxable years
preceding such taxable year.
