An Act relative to home heating oil deductions

This bill creates a temporary tax deduction for Massachusetts residents who purchased home heating oil, natural gas, or propane between November 1, 2020, and March 31, 2022. It allows taxpayers to deduct costs for these fuels from their adjusted gross income if the price per gallon of oil exceeded $4.00, with a maximum deduction of $800. The provision specifically applies to taxable years 2021 and 2022 and includes rules for how renters and condominium owners can claim the deduction based on their share of the costs.