HOUSE DOCKET, NO. 1550        FILED ON: 2/9/2021

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3072

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Michael J. Soter

_________________

To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:

The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:

An Act providing economic COVID-19 relief for the middle-class.

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

Michael J. Soter

8th Worcester

1/27/2021

Christopher Hendricks

11th Bristol

2/11/2021

Joseph D. McKenna

18th Worcester

2/12/2021

David Allen Robertson

19th Middlesex

2/25/2021

Patrick Joseph Kearney

4th Plymouth

2/26/2021


HOUSE DOCKET, NO. 1550        FILED ON: 2/9/2021

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3072

By Mr. Soter of Bellingham, a petition (accompanied by bill, House, No. 3072) of Michael J. Soter and others relative to state income tax payments for calendar years 2020 and 2021 for certain individuals.  Revenue.

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Ninety-Second General Court
(2021-2022)

_______________

 

An Act providing economic COVID-19 relief for the middle-class.

 

Whereas, The deferred operation of this act would tend to defeat its purpose, which is to provide immediate financial relief for individuals and families in the Commonwealth, therefore it is hereby declared to be an emergency law, necessary for the immediate preservation of the public convenience.
 

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

SECTION 1. Notwithstanding any general or special law to the contrary, individuals filing taxes under Section 2 of Chapter 62 of the General Laws, who earned an adjustable gross income of $50,000 or less, or couples filing jointly who earned an adjustable gross income of $100,000 or less, shall be exempt from making income tax payments under said chapter 62 for taxes due in calendar years 2020 and 2021.

Individual and joint filers shall not be eligible for such an exemption if they have been subject to any penalties of said chapter 62 in the last three calendar years.