Massachusetts SD 479: An Act establishing a tax credit for families caring for relatives with aphasia

Bill Text

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SENATE DOCKET, NO. 479        FILED ON: 1/14/2019 
SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1739 
 
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 families caring for relatives with aphasia. 
_______________ 
PETITION OF: 
 
NAME: DISTRICT/ADDRESS:  
Patrick M. O'Connor Plymouth and Norfolk  
Donald F. Humason, Jr. Second Hampden and Hampshire 2/1/2019 

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SENATE DOCKET, NO. 479        FILED ON: 1/14/2019 
SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1739 
By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 1739) of Patrick M. O'Connor 
and Donald F. Humason, Jr. for legislation to establish a tax credit for families caring for 
relatives with aphasia.  Revenue. 
 
The Commonwealth of Massachusetts 
 
_______________
 
In the One Hundred and Ninety-First General Court 
(2019-2020) 
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An Act establishing a tax credit for families caring for relatives with aphasia. 
 
 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 6 of chapter 62 of the General Laws, as appearing in the 2008 
2Official Edition, is hereby amended by inserting after paragraph (a) the following new 
3paragraph:— 
4 (b) A credit of $1,000 shall be allowed against the taxes due if the taxpayer has provided 
5more than one-half of the support for a relative diagnosed with aphasia, provided that the relative 
6resided with the taxpayer for more than 6 months of the taxable year. If the credit provided in 
7this section reduces the tax to zero, the taxpayer shall be entitled to a refund equal to the amount 
8by which the amount of the credit exceeded the amount of tax due.