THE REVERE ADVOCATE – FRIDAY, DECEMBER 19, 2025 Page 15 By Bob Katzen If you have any questions about this week’s report, e-mail us at bob@beaconhillrollcall.com or call us at (617) 720-1562 THE HOUSE AND SENATE: There were no roll call votes in the House or Senate last week. This week, Beacon Hill Roll Call reports local representatives’ roll call attendance records for the 2025 session through December 12. The House has held 116 roll calls in the 2025 session. Beacon Hill Roll Call tabulates the number of roll calls on which each representative voted and then calculates that number as a percentage of the total roll call votes held. That percentage is the number referred to as the roll call attendance record. Oftentimes a representative is not able to attend only one or two sessions during which roll calls are held, but since there are sometimes multiple roll calls on each one of those days, the number of roll calls they missed can be high even though they only missed one or two sessions. Eighty-eight (55.3 percent) out of 159 representatives did not miss any roll call votes and had a 100 precent roll call attendance record. Seventy-one (44.7 percent) out of 159 representatives missed one or more roll call votes. The representatives who missed the most roll calls are Reps. John Lawn (D-Watertown) and Marcus Vaughn (R-Wrentham) who each missed 22 roll calls (81.0 percent roll call attendance record). Rounding out the top 15 representatives who missed the most roll call votes are: Nicholas Boldyga (R-Southwick) who missed 20 roll calls (82.7 percent roll call attendance record); Christopher Flanagan (D-Dennis); Judith Garcia (D-Chelsea); Richard Haggerty (D-Woburn); Mary Keefe (D-Worcester); Chynah Tyler (DRoxbury; and Thomas Walsh (DPeabody) who each missed 19 roll calls (83.6 percent roll call attendance record.) Marjorie Decker (D-Cambridge) and John Gaskey (RCarver) who each missed 18 roll calls (84.4 percent roll call attendance record.) Patrick Kearney (D-Scituate) who missed 16 roll calls (86.2 percent roll call attendance record); Tram Nguyen (D-Andover); and Joseph McKenna (RSutton) who each missed 15 roll calls (87.0 percent roll call attendance record). Lisa Field (D-Taunton) who missed 15 roll calls (72.2 percent roll call attendance record). Rep. Field won a special election to fi ll a vacant House seat. She has only been a representative for 54 roll calls, not all 116 roll calls, and therefore her percentage of roll calls attended is diff erent from Reps. Nguyen and McKenna who both also missed 15 roll calls but have been in offi ce 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 fi rst on those days. Unfortunately, unlike the Senate that allows for fully remote participation on all levels, House rules make it diffi cult 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 Offi ce 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 BHRC | SEE Page 16 A HOME OFFICE DEDUCTION 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 offi ce 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 offi ce 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 offi ce qualify as a tax deduction if you use the home offi ce 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 offi ce, even though you have an offi ce 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 fi - nancial 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 offi ce, 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 offi ce to your principal place of business. Without a home offi ce, 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 offi ce space itself would be fully deductible. You also have the option of claiming the simplifi ed option of the home offi ce 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 offi ce in the home deduction applies to you. Maximizing the amount of dollars that you can keep in your small business’ coff ers rather than in Uncle Sam’s coff ers 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, Certifi ed Public Accountant, Certifi ed Financial Planner, AICPA Personal Financial Specialist and holds a Master’s Degree in Taxation.
16 Publizr Home