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Massachusetts General Court· S2059Reporting date extended to Thursday June 25, 2026

An Act establishing a tax credit for families caring for relatives with aphasia, the official text

Shown verbatim: the complete text as captured from the official source posted by the Massachusetts General Court, fetched 2026-07-15. Nothing is edited or removed. The official bill page.
	Section 6 of chapter 62 of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by inserting after paragraph (a) the following new paragraph:-
	(b) A credit of $1,000 shall be allowed against the taxes due if the taxpayer has provided more than one-half of the support for a relative diagnosed with aphasia, provided that the relative resided with the taxpayer for more than 6 months of the taxable year. If the credit provided in this section reduces the tax to zero, the taxpayer shall be entitled to a refund equal to the amount by which the amount of the credit exceeded the amount of tax due.
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