Bill Text: MA S1351 | 2009-2010 | 186th General Court | Introduced
Bill Title: For legislation relative to tax deductions for student activities and athletics fees
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2009-01-20 - House concurred [S1351 Detail]
Download: Massachusetts-2009-S1351-Introduced.html
The Commonwealth of Massachusetts
_______________
PRESENTED BY:
James E. Timilty
_______________
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 tax deductions for student activities and athletics fees.
_______________
PETITION OF:
|
Name: |
District/Address: |
|
James E. Timilty |
Bristol and Norfolk |
|
William Smitty Pignatelli |
4th Berkshire |
|
David P. Linsky |
5th Middlesex |
|
Theodore C. Speliotis |
13th Essex |
|
Bruce E. Tarr |
First Essex and Middlesex |
|
Steven J. D'Amico |
4th Bristol |
|
Michael R. Knapik |
Second Hampden and Hampshire |
|
David B. Sullivan |
6th Bristol |
|
Colleen M. Garry |
36th Middlesex |
|
Susan C. Tucker |
Second Essex and Middlesex |
|
Richard J. Ross |
9th Norfolk |
|
Robert L. Hedlund |
Plymouth and Norfolk |
|
Karen E. Spilka |
Second Middlesex and Norfolk |
[SIMILAR MATTER FILED IN PREVIOUS
SESSION
SEE SENATE, NO. S01817 OF 2007-2008.]
The Commonwealth of
Massachusetts
_______________
In the Year Two Thousand and Nine
_______________
An Act relative to tax deductions for student activities and
athletics fees.
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. Section 6 of Chapter 62 of the General Laws, as appearing in the 2006 Official Edition, is hereby amended by adding the following subsection: -
(m) Any taxpayer who maintains a household which includes as a member one or more individuals who are pupils enrolled in a public school shall be allowed a credit against the tax liability imposed by this chapter equal to fifty per cent or five hundred dollars, whichever is lesser, of the net expenditures for fees paid in connection with activities authorized by section 47 of Chapter 71 of the general laws.
