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S 2058

Requires each institution within the state university of New York and the city university of New York to have at least one vending machine making emergency contraception available for purchase

2025 Regular Session Introduced by Samra Brouk and 19 co-sponsors

Creates a Massachusetts tax credit for out-of-pocket costs of qualified hearing aids, up to $3,500 per year, with eligibility rules and a five-year election limit.

REFERRED TO HIGHER EDUCATION
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Bill Summary · S 2058

Summary — S.2058 (Massachusetts): Tax Credit for Purchase of Hearing Aids

Purpose

S.2058 creates a state income tax credit to lower out-of-pocket costs for hearing aids purchased by eligible Massachusetts taxpayers. The intent is to improve affordability and access to hearing aids for older adults, people with certain disabilities, and caregivers who support individuals needing hearing amplification.

Key provisions

  • Amends Section 6 of Chapter 62 of the Massachusetts General Laws (state income tax code) by adding a new subsection establishing a tax credit.
  • Amount: a credit equal to the amount paid during the taxable year for a qualified hearing aid that was not reimbursed by insurance or otherwise, subject to a maximum credit of $3,500 per taxable year.
  • Definition of “qualified hearing aid” (eligible uses):
    • For the taxpayer’s own use if the taxpayer (or the taxpayer’s spouse on a joint return) is age 55 or older; or
    • For the taxpayer’s use if the taxpayer provides more than one-half of the annual support for an individual whose disability creates the need for a hearing aid, or if the taxpayer themself has such a disability; or
    • For an individual with respect to whom the taxpayer is allowed a deduction (i.e., certain dependents).
  • Elective rule: an individual must elect to have the section apply for a taxable year. The election cannot be made if it was in effect for any of the four preceding taxable years (effectively limits use to once every five years).

Who is affected

  • Massachusetts individual income taxpayers who pay out-of-pocket (not reimbursed) for eligible hearing aids.
  • Likely beneficiaries include taxpayers age 55+, people with hearing-related disabilities, caregivers/family members who financially support someone with hearing impairment, and dependents requiring hearing aids.

Fiscal and administrative considerations

  • The credit reduces state income tax liability up to $3,500 per year per electing taxpayer (text does not specify refundable vs. nonrefundable beyond “credit against the taxes imposed by this chapter”; typically this implies it offsets state income tax liability).
  • Potential FY revenue loss to the Commonwealth depending on uptake; administrative need to verify age, support status, disability/deduction status, and that purchases were not reimbursed by insurance.
  • Election/once-every-five-years rule limits frequency and may target substantial purchases rather than routine maintenance.

Legislative status & timeline (from docket)

  • Filed: January 15, 2025 (Senate Docket No. 1072).
  • Bill text and sponsor petition filed by Sen. Patrick M. O’Connor.
  • Subsequent docket entries show committee referrals and actions (referred to Revenue; hearings scheduled; reported and committed to finance; advanced to third reading). Some docket entries indicate the Senate passed and the measure was delivered to the House/Assembly in June 2025.
  • Note: the provided metadata contains inconsistencies (see “Notes” below).

Notes / ambiguities

  • The bill text does not state an effective date.
  • It does not explicitly state whether the credit is refundable; application language suggests it offsets tax liability under Chapter 62 (state income tax).
  • The accompanying metadata submitted with the request contains conflicting items (a different bill title about vending emergency contraception at SUNY/CUNY, mixed sponsor lists that include federal and state names, and duplicate/conflicting committee references). This summary is based on the bill text filed as Senate No. 2058 (Jan. 15, 2025) establishing a hearing-aid tax credit.

If you want, I can draft a short fiscal-impact checklist or sample eligibility scenarios (e.g., married couple age 60 purchasing hearing aids, caregiver paying for dependent’s hearing aid) to illustrate how the $3,500 cap and five-year election rule apply.

Compiled from official sources — confirm details with the bill’s official record.

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