Massachusetts SD 480: An Act establishing a tax credit for teachers purchasing supplies

Bill Text

1 of 1
SENATE DOCKET, NO. 480 FILED ON: 1/14/2019
SENATE . . . . . . . . . . . . . . No. 1740

The Commonwealth of Massachusetts
_________________
PRESENTED BY:
Patrick M. O'Connor
_________________
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 establishing a tax credit for teachers purchasing supplies.
_______________
PETITION OF:

NAME: DISTRICT/ADDRESS:
Patrick M. O'Connor Plymouth and Norfolk
Donald F. Humason, Jr. Second Hampden and Hampshire 2/1/2019

1 of 1
SENATE DOCKET, NO. 480 FILED ON: 1/14/2019
SENATE . . . . . . . . . . . . . . No. 1740
By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 1740) of Patrick M. O'Connor
and Donald F. Humason, Jr. for legislation to establish a tax credit for teachers purchasing
supplies. Revenue.

The Commonwealth of Massachusetts

_______________
In the One Hundred and Ninety-First General Court
(2019-2020)
_______________

An Act establishing a tax credit for teachers purchasing supplies.

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. Paragraph (a) of part B of section 3 of chapter 62 of the General Laws, as
2 appearing in the 2010 Official Edition, is hereby amended by adding the following
3 subparagraph:-
4 (16) An amount as described in section 62(a)(2)(D) of the Code for certain expenses of
5 elementary and secondary school teachers, only to the extent the amount is not otherwise
6 deducted under subparagraph (7).
7 SECTION 2. Section 1 shall be effective for tax years beginning on or after January 1,
8 2020.