Massachusetts SD 422: An Act relative to the income tax deduction for charitable giving

Bill Text

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SENATE DOCKET, NO. 422        FILED ON: 1/14/2019 
SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1615 
 
The Commonwealth of Massachusetts 
_________________ 
PRESENTED BY: 
Cynthia Stone Creem 
_________________ 
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 adoption of the accompanying bill: 
An Act relative to the income tax deduction for charitable giving. 
_______________ 
PETITION OF: 
 
NAME: DISTRICT/ADDRESS: 
Cynthia Stone Creem First Middlesex and Norfolk 

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SENATE DOCKET, NO. 422        FILED ON: 1/14/2019 
SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1615 
By Ms. Creem, a petition (accompanied by bill, Senate, No. 1615) of Cynthia Stone Creem for 
legislation relative to the income tax deduction for charitable giving.  Revenue. 
 
[SIMILAR MATTER FILED IN PREVIOUS SESSION 
SEE SENATE, NO. 1499 OF 2017-2018.] 
 
The Commonwealth of Massachusetts 
 
_______________
 
In the One Hundred and Ninety-First General Court 
(2019-2020) 
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An Act relative to the income tax deduction for charitable giving. 
 
 Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority 
of the same, as follows: 
 
1 SECTION 1. Section 3 of Chapter 62 of the General Laws, as appearing in the 2016 
2General Edition, is hereby amended by striking out subparagraph (13) and inserting in place 
3thereof the following subparagraph:-  
4 (13) An amount equal to the amount of the charitable contribution deduction allowed or 
5allowable to the taxpayer under section 170 of the Code; provided, however, that 
6notwithstanding said section 170 of the Code, no deduction shall be allowed for contributions of 
7household goods or used clothing, as those items are recognized under said section 170 of the 
8Code. All requirements, conditions and limitations applicable to charitable contributions under 
9the Code shall apply for purposes of determining the amount of the deduction under this 

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10subparagraph, except that taxpayers shall not be required to itemize their deductions in their 
11federal income tax returns.  
12 SECTION 2. This act shall apply to taxable years beginning on or after January 1, 2020.