Bill Text: MA H3958 | 2009-2010 | 186th General Court | Introduced
Bill Title: Making condominium fees tax deductible
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2009-01-20 - Public Hearing date 9/23 at 1:00 PM in Hearing Room B2 [H3958 Detail]
Download: Massachusetts-2009-H3958-Introduced.html
The Commonwealth of Massachusetts
_______________
PRESENTED BY:
Paul McMurtry
_______________
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 relative to making condominium fees tax deductible.
_______________
PETITION OF:
|
Name: |
District/Address: |
|
Paul McMurtry |
11th Norfolk |
|
Kevin Aguiar |
7th Bristol |
|
Rosemary Sandlin |
3rd Hampden |
|
Brian A. Joyce |
Norfolk, Bristol and Plymouth |
|
Lida E. Harkins |
13th Norfolk |
|
Benjamin Swan |
11th Hampden |
|
Michael F. Rush |
10th Suffolk |
|
Bruce E. Tarr |
First Essex and Middlesex |
The Commonwealth of
Massachusetts
_______________
In the Year Two Thousand and Nine
_______________
An Act relative to making condominium fees tax deductible.
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. Subsection (a) of part B of section 3 of chapter 62 of the General Laws, as appearing in the 2006 Official Edition, is hereby amended by adding the following paragraph:-
(16) An amount equal to 50 percent of the total condo fees paid on an annual basis, not to exceed the amount of $3,000 in the case of an individual who pays condo fees for his principal place of residence and such residence is located in the commonwealth, for a person who qualifies as a head of household under section 2 (b) of the code, or for a husband and wife.
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