SD 1596 Massachusetts Senate · 193rd Legislature (2023-2024)

An Act to reform the charitable deduction

This bill changes how Massachusetts taxpayers can claim a state tax deduction for charitable donations. Under the new rules, individuals can only take this deduction in years when they do not itemize their federal tax returns, rather than being allowed to claim it regardless of their federal filing method. The change applies to tax years starting after December 31, 2022, affecting all state taxpayers who make charitable contributions.
Bill status Introduction 0 of 4 stages cleared
Introduction
Committee Review
Floor Vote
Governor