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HOUSE DOCKET, NO. 2138 FILED ON: 1/17/2013 HOUSE . . . . . . . . . . . . . . . No. 2672
The Commonwealth of Massachusetts _________________ PRESENTED BY: Aaron Michlewitz _______________ To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General The undersigned legislators and/or citizens respectfully petition for the passage of the accompanying: An Act relative to same-sex marriage equality. _______________ PETITION OF:
HOUSE DOCKET, NO. 2138 FILED ON: 1/17/2013 HOUSE . . . . . . . . . . . . . . . No. 2672
An Act relative to same-sex marriage equality. Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows: Chapter 62 of the General Laws, as appearing in the 2010 Official Edition, is herby amended by adding the following section:- Section 65. All taxpayers who are current or retired state employees who reside within the commonwealth, whose spouse receives health benefits from his or her employment with the commonwealth, and must claim that health benefit as taxable income due to the Federal Insurance Contributions Act (FICA) of the Internal Revenue Code 26 U.S.C.A. §§ 3101, 3111, and 3402, shall be entitled to a credit from the commonwealth that shall be the amount that the state employee must pay in taxes as part of his or her imputed income due to the spousal health benefit subtracted from the taxable income of the employee if his or her income was not imputed plus, any tax imposed by this herein state tax credit. |
