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SENATE DOCKET, NO. 1296         FILED ON: 1/21/2011

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1421

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Cynthia S. Creem

_______________

To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
              Court assembled:

              The undersigned legislators and/or citizens respectfully petition for the passage of the accompanying:

An Act relative to the income tax deduction for charitable giving.

_______________

PETITION OF:

 

Name:

District/Address:

Cynthia S. Creem


                                [District]
                           


SENATE DOCKET, NO. 1296        FILED ON: 1/21/2011

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1421

By Ms. Creem, a petition (accompanied by bill, Senate, No. 1421) of Cynthia S. Creem for legislation relative to the income tax deduction for charitable giving.  Revenue. 

 

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE
                                SENATE
                            , NO. 1246 OF 2009-2010.]


The Commonwealth of Massachusetts
 

 

An Act relative to the income tax deduction for charitable giving.
 

              Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

                              SECTION 1. Section 3 of Chapter 62 of the General Laws, as appearing in the 2008 General Edition, is hereby amended by striking out subparagraph (13) and inserting in place thereof the following subparagraph: -

                              (13) An amount equal to the amount of the charitable contribution deduction allowed or allowable to the taxpayer under section 170 of the Code; provided, however, that notwithstanding said section 170 of the Code, no deduction shall be allowed for contributions of household goods or used clothing, as those items are recognized under said section 170 of the Code. All requirements, conditions and limitations applicable to charitable contributions under the Code shall apply for purposes of determining the amount of the deduction under this subparagraph, except that taxpayers shall not be required to itemize their deductions in their federal income tax returns.

                              SECTION 2. This act shall apply to taxable years beginning on or after January 1, 2013.

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