HOUSE DOCKET, NO. 426        FILED ON: 1/9/2025

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3173

The Commonwealth of Massachusetts

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PRESENTED BY:

Marc T. Lombardo

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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 taxes on overtime wages.

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PETITION OF:

HOUSE DOCKET, NO. 426        FILED ON: 1/9/2025

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3173

The Commonwealth of Massachusetts

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In the One Hundred and Ninety-Fourth General Court
(2025-2026)

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An Act relative to taxes on overtime wages.

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 1 of chapter 62 of the General Laws, as most recently amended by section 100 of chapter 140 of the acts of 2024, is hereby further amended by adding the following paragraph:-

(s) “Overtime wage”, wages paid to an hourly employee for working in excess of 40 hours per week; provided, that wages earned by salaried employees shall not constitute overtime wage.

SECTION 2. Paragraph (b) of part B of section 3 of said chapter 62, as appearing in the 2022 Official Edition, is hereby amended by adding the following subparagraph:-

(6) An amount equal to the overtime wages earned by the taxpayer within the taxable year.