Establishing a tax credit for the purchase of hearing aids
Summary
S2058 would create a new Massachusetts personal income tax credit for the cost of purchasing a qualified hearing aid. The credit would equal the amount paid during the taxable year that is not reimbursed by insurance or otherwise, and it would be claimed against taxes imposed under chapter 62 of the General Laws. The bill is aimed at reducing out-of-pocket costs for hearing aids, which can be significant for older adults and people with disabilities.
The credit would apply only in specified circumstances. A taxpayer could claim it for a hearing aid intended for the taxpayer or spouse if the taxpayer or spouse is age 55 or older, for a hearing aid needed by a taxpayer with a disability, for a hearing aid needed by a dependent or other qualifying individual, or when the taxpayer provides more than half of the support for an individual with a disability who needs a hearing aid. The maximum credit is capped at $3,500, and a taxpayer must elect to use the credit for a taxable year; once elected, the credit cannot be claimed again for the next four taxable years.
Impact
The bill would amend Section 6 of chapter 62 of the Massachusetts General Laws by adding a new refundable-style income tax credit structure for hearing aid purchases, though the text does not expressly state that it is refundable. It would directly affect individual taxpayers who purchase hearing aids for themselves, spouses, dependents, or supported individuals meeting the bill’s age or disability criteria, and it would reduce state income tax revenue to the extent the credit is claimed. The measure also creates a recurring eligibility limitation through a four-year waiting period after an election to claim the credit.
Sentiment
The available context suggests generally favorable treatment of the bill, as it was filed as a revenue measure and mirrors a similar bill from the prior session, indicating continued legislative interest in the policy. No committee transcript or recorded vote is provided, so there is no evidence of formal opposition or debate in the supplied materials. The bill’s framing as a targeted tax relief measure for hearing health costs suggests a consumer- and disability-supportive intent.
Contention
The main policy questions likely concern fiscal cost, eligibility limits, and whether the credit should be targeted by age, disability, or dependency status. The bill’s $3,500 cap and four-year election restriction may be viewed as controls on revenue loss, while the age 55 threshold and disability-based eligibility could draw scrutiny over who qualifies and whether the benefit is broad enough. Because no hearing or vote record is included, no specific legislator, committee member, or stakeholder opposition can be identified from the provided materials.