Bill
S 2059
Massachusetts would offer a $1,000 nonrefundable tax credit (becomes refundable if it eliminates tax) to residents who care for a relative with aphasia, living with them >6 months
Status snapshot
- Bill number: S 2059 (Commonwealth of Massachusetts)
- Filed: January 15, 2025 (Senate Docket No. 1076)
- Primary filer: Senator Patrick M. O’Connor
- Current procedural status (from available records): Read twice and referred to Committee on Finance (6/12/2025); also noted referrals to Revenue and a House concurrence entry. Hearing(s) have been scheduled and rescheduled in 2025 per available actions.
- Note on source inconsistencies: the materials provided include fragments from other, unrelated measures (a federal “Keeping Obstetrics Local Act,” different bill titles, and a list of U.S. Senator cosponsors). This summary focuses on the Massachusetts bill text included in the file — an act to create a state tax credit for families caring for relatives with aphasia.
Purpose and intent
- To provide a targeted state income tax credit to Massachusetts taxpayers who provide the majority of financial support and in-home care for a relative diagnosed with aphasia, recognizing caregiving burdens and providing direct financial relief.
Key provisions
- Amendment: Inserts a new paragraph (b) into Section 6 of Chapter 62 of the Massachusetts General Laws (the state personal income tax statute).
- Tax credit amount: A nonrefundable credit of $1,000 is allowed against state income taxes owed.
- If the credit reduces the tax to zero, the bill makes the credit refundable: the taxpayer is entitled to a refund equal to the amount by which the credit exceeds tax due.
- Eligibility conditions:
- The taxpayer must have provided more than one-half of the support for the relative during the taxable year.
- The relative must have been diagnosed with aphasia.
- The relative must have resided with the taxpayer for more than six months of the taxable year.
- Administrative effect: The Department of Revenue would administer the credit under the existing structure of Chapter 62. The bill text does not specify verification procedures (e.g., documentation of diagnosis or support), effective date, or sunset.
Who would be affected
- Directly affected: Massachusetts resident taxpayers who live with and supply more than half of the financial support for a relative diagnosed with aphasia for over six months in a taxable year.
- Indirectly affected: state revenue (fiscal impact) due to credits and potential refunds; families providing in-home care (reduced out-of-pocket tax burden); possibly public programs (long‑term care or Medicaid) if in-home family care affects institutional care utilization, though the bill does not address those programs directly.
Potential fiscal and policy impacts
- Fiscal: The bill will reduce state tax revenues to the extent eligible taxpayers claim the $1,000 credit (including refunded amounts). No fiscal estimate or cap is provided in the text; actual cost depends on incidence of qualifying households and uptake rate.
- Policy: The credit is designed to support informal family caregiving for people with aphasia, potentially encouraging continued home care and easing caregiver financial strain. The bill does not create new benefits or services for persons with aphasia nor specify verification or administrative guidelines.
Procedural and timeline notes
- The text provided does not specify an effective date; normal practice would be an effective date upon enactment or as otherwise specified in the enacted law.
- As of the latest entries, the bill has been filed and referred to relevant committees (Finance/Revenue). Future steps would include committee hearings, possible amendments, committee report, and floor consideration in the Senate and House.
Additional observation
- Because the compiled document includes material from unrelated measures (federal maternal health text and a different bill title), readers should consult the official Massachusetts legislative website or the state Secretary’s office for the authoritative bill text, amendments, committee reports, and fiscal notes before relying on this summary for official purposes.
Compiled from official sources — confirm details with the bill’s official record.
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