Bill H.1707
187th (2011 - 2012)
An Act providing a tax deduction for certain health care expenses
By Mr. Murphy of Lowell, a petition (accompanied by bill, House, No. 1707) of Kevin J. Murphy and Thomas A. Golden, Jr. relative to providing a tax deduction for certain health care expenses. Revenue.
SECTION 1. Section 3 of Chapter 62 of the General Laws is hereby amended by adding the following paragraph:—
(16) An amount equal to the deduction for medical, dental and other expenses allowed under section 151(c) of the code for medical, dental and other expenses provided non-immediate family members. In no event shall the aggregate of this deduction attributable to any one taxpayer exceed two thousand dollars.
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