SENATE DOCKET, NO. 2354        FILED ON: 1/20/2023

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1817

The Commonwealth of Massachusetts

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PRESENTED BY:

Ryan C. Fattman

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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 relative to the state personal income tax for low-income earners.

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PETITION OF:

SENATE DOCKET, NO. 2354        FILED ON: 1/20/2023

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1817

The Commonwealth of Massachusetts

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In the One Hundred and Ninety-Third General Court
(2023-2024)

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An Act relative to the state personal income tax for low-income earners.

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. Section 5 of chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking out line 6 and inserting in place thereof the following:-

(1) In the case of a single person, twelve thousand nine hundred fifty dollars, or

SECTION 2. Section 5 of chapter 62 of the general laws is further amended by striking out lines 7 through 10 and inserting in place thereof the following:-

(2) in the case of a husband and wife filing a joint return, twenty five thousand nine hundred dollars plus the deductions allowed under the following provisions of paragraph (b) of subsection (B) of section three of this chapter, or a person filing as a head of household, nineteen thousand four hundred dollars plus the deductions allowed under the following provisions of paragraph (b) of subsection (B) of section three of this chapter.