SECTION 1. Section 6 of chapter 62C of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by adding the following sentence at the end of the final paragraph of subsection (a): -- A married couple must file a joint return for any year in which they file a joint federal income tax return.
SECTION 2. The provisions of this Act shall apply to all tax years commencing after December 31, 2022.
The information contained in this website is for general information purposes only. The General Court provides this information as a public service and while we endeavor to keep the data accurate and current to the best of our ability, we make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability or availability with respect to the website or the information contained on the website for any purpose. Any reliance you place on such information is therefore strictly at your own risk.