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Page 16 THE MALDEN ADVOCATE–Friday, December 19, 2025 BHRC | FROM PAGE 15 calls, and therefore her percentage of roll calls attended is different from Reps. Nguyen and McKenna who both also missed 15 roll calls but have been in office for all 116 roll calls. Beacon Hill Roll Call contacted all 15 representatives and asked them why they missed some roll calls: Eight representatives did not respond last week to repeated requests asking them to explain their absences. They are Reps. John Lawn, Marcus Vaughan, Christopher Flanagan, Mary Keefe, Chynah Tyler, Tom Walsh, Patrick Kearney and Tram Nguyen. Seven representatives responded either last week and/or when they were asked the same questions in August, when they were also among the representatives who missed the most roll calls. Nicholas Boldyga did not respond last week but responded in August: "A couple of days were missed due to health-related issues in my immediate family. My responsibilities as a father of three young children came first on those days. Unfortunately, unlike the Senate that allows for fully remote participation on all levels, House rules make it difficult to even vote remotely." Judith Garcia responded in August and last week with the same statement: "I missed two days due to illness and two days on official business with the Chelsea delegation, participating in the National All-America City competition in Denver, Colorado, which Chelsea won. One of those four days included 13 roll calls, so it’s important for readers to know that multiple roll calls in a single day do not equal multiple absences." Richard Haggerty responded in August and last week: In August, he responded, “I missed a single day of voting this session on February 6, 2025, when I was unfortunately not able to attend a session due to a family commitment.” Last week he responded: “I have submitted statements of support for each piece of legislation the House passed to the House Clerk’s Office after missing four engrossment votes this session due to a family commitment.” Marjorie Decker responded last week: “The votes I missed were due to family emergencies, and I sent a letter to the House Clerk’s stating how I would have voted for each of the two formal sessions I was not able to attend.” John Gaskey responded in August and last week: In August, he responded: “[Thirteen roll calls] were on the same day. I was out of town and unavailable. [Three more roll calls] were on the same day [that I was] involved with a delicate constituent issue and chose not to attend, determining it was more important to assist constituents in need than to throw a ‘No’ vote at something I don’t think should be legal.” Last week he responded, “The question has no context and is without merit.The way voting happens, as you know, missing one day has the potential to make it look like a legislator … has missed 20 percent of votes taken.That being said, I answered this question earlier in the year and since, not sure if I missed anything or not. If I did, it’s likely because of personal reasons.” Joseph McKenna responded last week: “I missed a formal session due to a long-scheduled family trip where I visited immediate family from across the country who I see very infrequently. Though I only missed one day of session, it unfortunately was budget veto override voting, so [it] was a day with the highest number of actual individual votes. Unfortunately, leadership's ongoing strategy of not scheduling formal sessions until late the Friday before, and further in holding the session agenda until the day before, makes it impossible to avoid such unfortunate occurrences.” Lisa Field responded last week: "In HOME OFFICE DEDUCTION A s part of the preparation of their 2025 individual income tax returns and for future years as well, small business owners should consider taking advantage of the home office deduction. The home office deduction rules are available for self-employed individuals who use a portion of their home exclusively for business. This deduction is found in Internal Revenue Code Section 280A. A home office deduction can be taken if the small business owner sets up and uses a room in his or her house or apartment for performing such administrative tasks relating to the business. Under Internal Revenue Service rules, expenses related to a home office qualify as a tax deduction if you use the home office to conduct substantial administrative activities, and if you use it exclusively and regularly for business. If you do much of your administrative work in a home office, even though you have an office at your place of business, you are still entitled to take the deduction. To qualify, set up an area of your home, attic or basement, and use that space regularly and exclusively for business. You might pay bills, do paperwork, develop product or business plan strategies, reconcile bank statements, review financial statements, etc. You may also meet with customers or clients in an area in the house used exclusively for business. If you have a home office, you can also claim other areas you use in your basement or garage or shed to store work materials, even if that space is not used exclusively for business. You can also take a deduction for miles traveled to and from the home office to your principal place of business. Without a home office, those traveled miles would simply be non-deductible commuting expense. All relevant direct and indirect house expenses are fully deductible expenses to be taken on Form 8829, Expenses For Business Use of Your Home. If you use your house 20% for business, then 20% of all house costs, including mortgage interest, real estate taxes, homeowners insurance, utilities and depreciation are fully deductible. Furthermore, repairs to the home office space itself would be fully deductible. You also have the option of claiming the simplified option of the home office deduction which is 300 square feet of living space x $5/square foot, for a deduction equal to $1,500. The total of expenses as computed on Form 8829 are then carried over to Schedule C, Profit or Loss From Business, on line 30, Part II. Always remember to consider if an office in the home deduction applies to you. Maximizing the amount of dollars that you can keep in your small business’ coffers rather than in Uncle Sam’s coffers is probably a worthwhile goal. For further information see IRS Publication 587, Business Use of Your Home. Joseph D. Cataldo is an estate planning/elder law attorney, Certified Public Accountant, Certified Financial Planner, AICPA Personal Financial Specialist and holds a master’s degree in taxation. 2024, I committed to a trip to Rome and the Vatican to celebrate the Jubilee Year 2025. The House scheduled a formal session while I was traveling.I missed one day of formal session, but the House took up several votes that day." REPRESENTATIVES' 2025 ROLL CALL ATTENDANCE RECORDS THROUGH DECEMBER 12, 2025 Here are the 2025 roll call attendance records of local representatives through December 12. The attendance records are based on 116 roll calls. The percentage listed next to the representative’s name is the percentage of roll call votes on which the senator voted. The number in parentheses represents the number of roll calls that he or she missed. Rep. Paul Donato 100 percent (0) Rep. Steven Ultrino 100 percent (0) ALSO UP ON BEACON HILL BAN SOCIAL SECURITY NUMBERS ON DEATH CERTIFICATES (H 2383) – The House gave initial approval to a bill that would eliminate the current requirement that death certificates list the social security number of the deceased. “The idea for this bill was brought to me by a constituent who read about this issue and expressed concern,” said sponsor Rep. Rob Consalvo (D-Hyde Park). “Although death certificates are not publicly available to everyone, removing social security numbers from them is a simple step the commonwealth can take to prevent any potential fraud.” Reps. Sean Garballey (D-Arlington) and Ken Gordon (D-Bedford) co-sponsored a similar bill that was also given initial approval by the House. Neither Garballey nor Gordon responded to repeated requests by Beacon Hill Roll Call asking them why they filed the bill and how they feel about its approval. ALLOW MBTA RIDERS TO PAY ONSITE FOR PARKING WITHOUT A MOBILE PHONE (H 3664) – The House gave initial approval to a proposal that would establish an 18-month pilot program requiring that three MBTA parking lots install automated payment machines that allow customers to make in-person payment for daily parking fees by cash or credit card, without the use of a mobile telephone or any other portable electronic device. The MBTA would file a report on the efficacy of the program. The proposal was given initial approval by the House in 2020 but died when the House let it sit in a committee for ten months. Supporters say that people who don’t use a mobile phone or other portable electronic device are billed for parking at MBTA lots through the mail at a higher rate than riders who use the app. They argue this is unfair to those without the means to purchase a mobile phone or who have trouble using their phone. Rep. Bill Galvin (D-Canton), the sponsor of the legislation, did not respond to repeated requests by Beacon Hill Roll Call asking him why he filed the bill and if he expects the bill to receive additional approval in the House and then approval in the Senate. Opponents of the bill say the measure is unnecessary because drivers can already currently pay the fee with a landline phone at the same rate that mobile phone users pay. .SCHOOLS MUST PROVIDE TYPE 1 DIABETES INFORMATION TO PARENTS (H 586) – The Public Health Committee held a hearing on a bill that would require the Department of Elementary and Secondary Education (DESE), in coordination with the Department of Public Health, to develop Type 1 diabetes informational materials for the parents and guardians of public school pupils when the student is first enrolled in elementary school and again upon his or her entry into 6th grade. The materials would be required to undergo periodic updates as necessary and be made available to each school district, county office of education and charter school through the DESE's website. Schools would be required to provide the information to parents and guardians by January 1, 2026. The materials would be required to include a description of Type 1 diabetes; a description of the risk factors and warning signs associated with Type 1 diabetes; a recommendation regarding those students displaying warning signs associated with Type 1 diabetes that the parents or guardians of those students should immediately consult with the student’s primary care provider to determine if immediate screening for Type 1 diabetes is appropriate; and a recommendation that, following a Type 1 diagnosis, parents or guardians should consult with the student’s primary care provider to develop an appropriate treatment plan, which may include consultation with and examBHRC| SEE PAGE 17

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