[Congressional Record Volume 149, Number 72 (Wednesday, May 14, 2003)]
[Extensions of Remarks]
[Page E945]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




  INTRODUCING LEGISLATION TO ALTER FEDERAL TAX TREATMENT OF VOLUNTEER 
                        WORK OF SENIOR CITIZENS

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                          HON. RICHARD E. NEAL

                            of massachusetts

                    in the house of representatives

                        Wednesday, May 14, 2003

  Mr. NEAL of Massachusetts. Mr. Speaker, today I am introducing 
legislation, along with four of my colleagues from Massachusetts, 
Representatives Capuano, Delahunt, Frank and Markey, to alter the 
federal tax treatment of real property tax reduction vouchers received 
by senior citizens for volunteer work.
  Approximately 42 towns in Massachusetts have implemented a program to 
ease the problem senior citizens, who live on fixed incomes, face due 
to rising property taxes. These towns have allowed senior citizens to 
perform volunteer work for their town in exchange for a voucher that 
reduces their property tax by up to $500.
  Specifically, my legislation would exclude from gross income vouchers 
issued by a government unit to offset real property taxes, and received 
by eligible senior citizens of 65 years of age, in exchange for 
volunteer work. The legislation also exempts these vouchers from 
employment taxes.
  Mr. Speaker, this legislation enhances an important and creative 
program being implemented in many towns in Massachusetts. We devote a 
lot of effort around here to help make sure retirement does not sink 
senior citizens deep into poverty, and that they have basic health 
services. This very modest proposal takes a small step in helping 
seniors remain in their homes despite rising property taxes. A step, I 
hope, we can take this year.

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