An Act relative to medical and dental expense deductions

194th Legislature (2025-2026) Introduced by Adam Scanlon

MA decouples medical/dental deduction from federal itemization, letting non-itemizers claim the MA deduction; DOR to issue rules and administer the program.

Hearing rescheduled to 09/16/2025 from 10:30 AM-12:30 PM in A-1 and Virtual Hearing updated to New End Time

Overview

Bill number: H.3237

Title: An Act relative to medical and dental expense deductions

Introduced: February 27, 2025

Status: Hearing rescheduled to September 16, 2025 (10:30 AM–12:30 PM) in A-1; Virtual hearing updated to a new end time

Primary sponsor: Representative Adam J. Scanlon (North Attleborough, 14th Bristol)

Related bill: HD 109 (companion measure)

Purpose and intent

The bill proposes to modify Massachusetts tax law to change eligibility for the state medical and dental expense deduction. Specifically, it would decouple the MA deduction from a requirement tied to federal income tax itemization. In effect, the state would allow a medical and dental expense deduction without needing to itemize federal deductions.

Key provisions

Section 1: Amends Section 3 of Chapter 62 (Massachusetts tax code). The clause “provided, however, that the individual itemizes deductions on his federal income tax return” (the current requirement for claiming the MA medical/dental deduction) is struck from the statute.

Impact: The deduction would become available to taxpayers who do not itemize federal deductions, broadening access to the MA medical/dental deduction.

Section 2: The Department of Revenue (DOR) shall promulgate regulations necessary to implement and administer the act.

Impact: Establishes the regulatory framework, including definitions, computation, filing procedures, and enforcement.

Affected parties

Massachusetts residents who incur medical or dental expenses and seek to claim the state deduction.

Taxpayers who currently rely on federal itemization to qualify for the MA deduction.

Tax return preparers and tax software developers serving MA filers.

Massachusetts Department of Revenue, which would implement regulations and administer the deduction.

Procedural and timeline aspects

Introduction: February 27, 2025

Committee action: Referred to the Senate/House Committee on Revenue (Feb. 27, 2025)

Legislative actions:

Senate concurred (date listed in actions)
House companion bill HD 109 exists

Hearing:

Originally scheduled; rescheduled to September 16, 2025, from 10:30 AM–12:30 PM (now 10:30 AM–01:00 PM as of the latest update)
Location: Assembly A-1; virtual hearing available with updated end time

Notes for readers

The bill would not specify new deduction amounts or thresholds in its text provided; its primary change is decoupling from federal itemization, with regulatory authority granted to DOR to implement details.

For ongoing status and potential amendments, monitor the House Docket and the Revenue committee hearings.

Bill