Establishes a tax credit for the purchase of hearing aids in Massachusetts.

The bill proposes to amend the General Laws of Massachusetts to allow a tax credit for the purchase of hearing aids. The credit is available to taxpayers who provide more than half of the annual support for an individual with a disability requiring a hearing aid, or to individuals with such a disability themselves. The credit is also available to taxpayers who claim a deduction for an individual with a disability requiring a hearing aid. The maximum credit allowed is $3,500 per taxable year. The credit applies to the amount paid for qualified hearing aids, not covered by insurance.

Establishes a tax credit for the purchase of hearing aids in Massachusetts.

The bill proposes to amend the General Laws of Massachusetts to allow a tax credit for the purchase of hearing aids. The credit is available to taxpayers who provide more than half of the annual support for an individual with a disability requiring a hearing aid, or to individuals with such a disability themselves. The credit is also available to taxpayers who claim a deduction for an individual with a disability requiring a hearing aid. The maximum credit allowed is $3,500 per taxable year. The credit applies to the amount paid for qualified hearing aids, not covered by insurance.