Whereas, an Act implementing changes to personal income tax reporting shall compel the Massachusetts Department of Revenue (to the best of its abilities) to:

1: issue to the taxpayer (or any person permitted to represent the taxpayer) for that tax year a 1099-G Tax Document that shows refunds, credits of offsets of state and local income tax that reflects the correct amount in Box 2 of the 1099-G form for state or local income tax refunds, credits or offsets that is based on all tax filings including the original and any subsequent amended tax returns, and not just the original filing for that calendar year.

2: that within thirty business days of a written request by a taxpayer (or any person permitted to represent the taxpayer) issue an updated or corrected 1099-G based on original and/or amended tax filings for the requested calendar year.

3: that upon receipt of any tax return (original and/or amended tax return) not subject the taxpayer to penalty or interest provided the tax return(s) are filed prior to or on the closing date of that income tax filing due date for the calendar year and are not subjected to corrections found by the Massachusetts Department of Revenue

4: that within thirty business days of a written request by the taxpayer (or any person permitted to represent the taxpayer) provide the number of amended returns filed for that calendar year that reflect changes in the 1099-G refunds, credits of offsets of state and local income.