MA S2058

Creates a Massachusetts state tax credit for out-of-pocket hearing aid purchases not covered by insurance, with a maximum credit of $3,500

Eligible taxpayers include those age 55 or older purchasing hearing aids for themselves or their spouse on a joint return

Extends eligibility to taxpayers who provide more than half the annual support for a dependent with a hearing-related disability, or who themselves have such a disability

Taxpayers may claim the credit for dependents for whom they are allowed a deduction

Credit may only be claimed once every five years per individual (cannot be elected if used in any of the four preceding tax years)