By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 2060) of Patrick M. O'Connor for legislation to establish a tax credit for families caring for elderly relatives and victims of Alzheimer's and Dementia. Revenue.
By Mr. Fattman, a petition (accompanied by bill, Senate, No. 1987) of Ryan C. Fattman and Bruce E. Tarr for legislation to establish a child care tax credit in the Commonwealth. Revenue.
By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 2064) of Patrick M. O'Connor for legislation to establish a living organ donor tax credit. Revenue.
By Mr. Lewis (by request), a petition (accompanied by bill, Senate, No. 2031) of Vincent Dixon, for legislation for a grade improvement tax credit. Revenue.
By Representative Ferrante of Gloucester, a petition (accompanied by bill, House, No. 3090) of Ann-Margaret Ferrante for legislation to establish maritime commercial development tax credits. Revenue.
This bill creates a $500 state tax credit for commuters who use a commuter ferry as their primary transportation to work on at least half of their workdays. It directly affects eligible workers who rely on ferry services for their daily commute. To qualify, taxpayers must use the ferry for 50% or more of their commute days, and the credit reduces their state income tax liability. The credit applies to taxes under Chapter 62 of the General Laws, specifically targeting ferry commuters.
This bill creates a 40% state tax credit for Massachusetts homeowners who connect their primary residence to newly installed municipal sewage lines (installed in 2019 or later). It directly affects residential property owners who replace septic systems or cesspools with municipal sewer connections, covering up to $25,000 in connection costs per taxpayer. The credit is limited to $4,000 per tax year, with unused portions carryable forward for up to five years, totaling no more than $10,000. The credit amount is reduced by any state grants or subsidies received for the same connection project.
This bill creates a $600 income tax credit for Massachusetts taxpayers who provide more than half of the support for an elderly relative (age 70+) or a relative with Alzheimer's disease. To qualify, the relative must have lived with the taxpayer for over six months during the tax year, and their income must be below $20,000 (single filer) or $35,000 (joint filer). If the credit reduces taxes to zero, the taxpayer receives a refund for the excess amount. The credit directly benefits caregivers supporting qualifying family members at home, aiming to offset some costs associated with in-home care.
This bill creates a tax credit for Massachusetts taxpayers who adopt dogs or cats from approved shelters. It provides up to $400 for older dogs (7+ years) or disabled pets, $200 for medium-aged dogs (1-6 years) or older cats, and $100 for younger cats (1-6 years), distributed over three years (20% first year, 40% each subsequent year). Taxpayers must submit adoption documentation and proof of registration (for dogs) to claim the credit, with a $500 maximum per household over three years. The program is funded through a $30 fee on new "Animal Friendly" license plates for vehicles, deposited into a dedicated shelter pet fund.
This bill creates a refundable tax credit program for farmers and landscape businesses that purchase electric equipment. Eligible taxpayers operating farms (as defined in Chapter 128) or landscape businesses (as defined in Chapter 112) can receive a credit equal to up to 25% of the total cost of qualifying electric-powered agricultural or landscaping equipment. The credit directly reduces tax liability and is refundable, meaning it can be paid as cash if it exceeds the taxpayer's owed taxes. The program applies specifically to new purchases of such equipment, with no mention of additional eligibility requirements beyond the defined business types.
