Massachusetts H 2901: An Act relative to home heating oil deductions

Bill Text

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HOUSE DOCKET, NO. 3536 FILED ON: 2/19/2021
HOUSE . . . . . . . . . . . . . . . No. 2901

The Commonwealth of Massachusetts
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PRESENTED BY:
Paul K. Frost
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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 home heating oil deductions.
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PETITION OF:

NAME: DISTRICT/ADDRESS: DATE ADDED:
Paul K. Frost 7th Worcester 2/19/2021

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HOUSE DOCKET, NO. 3536 FILED ON: 2/19/2021
HOUSE . . . . . . . . . . . . . . . No. 2901
By Mr. Frost of Auburn, a petition (accompanied by bill, House, No. 2901) of Paul K. Frost
relative to home heating oil tax deductions. Revenue.

The Commonwealth of Massachusetts

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In the One Hundred and Ninety-Second General Court
(2021-2022)
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An Act relative to home heating oil deductions.

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. Chapter 62 of the general laws, as appearing in the 2018 official edition, is
2 hereby amended by adding the following new section:-
3 Section 65. Notwithstanding any general or special law, rule regulation to the contrary,
4 for taxable years 2021 and 2022, there shall be deducted from adjusted gross income in
5 determining income: a deduction for the costs of home heating oil for which the cost per gallon
6 of oil exceeds $4.00, up to $800 maximum.
7 The deductions may be used only for the cost of home heating oil, natural gas and
8 propane purchased between November 1, 2020 and March 31, 2022.
9 Any taxpayer entitled to a deduction under this section may apply the deduction in
10 taxable year 2021 for purchases made in 2021. If the taxpayer does not take deduct the full $800
11 deduction in taxable year 2021, the taxpayer may take the remainder in taxable year 2022 for
12 purchases made in 2022 through March 31, 2022.

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13 The commissioner of revenue shall promulgate rules and regulations necessary to
14 implement this section. The commissioner shall also include in such rules and regulations
15 eligibility provisions for a taxpayer who owns a condominium or a cooperative dwelling and for
16 whom such purchases are accounted for in a common area fee or special assessment against such
17 costs as may be reasonably attributed to the percentage ownership share of the condominium or
18 cooperative dwelling costs; and provided further, that the commissioner shall also include in
19 such rules and regulations eligibility provisions for a taxpayer who rents a residential dwelling
20 and for whom such purchases are accounted for in the rent and provisions that account for
21 multiple renters in a residential dwelling. The department shall file a copy of any rules and
22 regulations with the clerks of the senate and house of representatives and with the joint
23 committee on revenue.