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MA H3018

Bill

Status

Introduced

2/27/2025

Primary Sponsor

Bruce Ayers

Click for details

Origin

House of Representatives

194th General Court

AI Summary

  • Creates a $600 refundable state income tax credit for Massachusetts taxpayers who provide more than half the support for an elderly relative age 70+ or a totally disabled relative with Alzheimer's disease

  • Requires the qualifying relative to have lived with the taxpayer for more than 6 months during the tax year

  • Limits eligibility based on the relative's adjusted gross income: maximum $20,000 for single filers or $35,000 for joint filers

  • Credit is fully refundable, meaning taxpayers receive any excess amount beyond their tax liability as a refund

  • Amends Chapter 62, Section 6 of the Massachusetts General Laws; similar legislation was filed in the 2023-2024 session as House Bill 2704

Legislative Description

Providing an income tax credit for families caring for relatives at home who are elderly or victims of Alzheimer's disease

Last Action

Hearing scheduled for 06/16/2025 from 01:00 PM-05:00 PM in A-1

6/12/2025

Committee Referrals

Revenue2/27/2025

Full Bill Text

No bill text available