HOUSE DOCKET, NO. 4729        FILED ON: 5/19/2025

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 4239

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Bradley H. Jones, Jr.

_________________

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 for a municipal tax amnesty.

_______________

PETITION OF:

HOUSE DOCKET, NO. 4729        FILED ON: 5/19/2025

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 4239

The Commonwealth of Massachusetts

_______________

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

_______________

An Act providing for a municipal tax amnesty.

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. (a) The terms used in this section shall have the following meanings unless the context clearly requires otherwise:

“Amnesty period”, a period of time commencing for 2 consecutive months and not earlier than the date a local legislative body establishes a municipal tax amnesty program according to this act and expiring not later than June 30, 2027, as the local legislative body might determine, during which the municipal tax amnesty program established by the local legislative body shall be in effect in that city or town.

“Collector”, a person receiving a tax list and a warrant to collect the same.

“Covered amount”, the aggregate of all penalties, fees, charges and accrued interest assessed by the collector or treasurer for the failure of a certain taxpayer to timely pay a subject liability; provided, however, that the covered amount shall not include the subject liability itself or any fees and charges authorized or incurred for the collection of a past due subject liability for which notice has been issued; and provided further, that nothing in this section shall authorize the waiver of penalties, fees, charges and accrued interest resulting from the violation of any law, municipal by-law or ordinance.

“Municipal tax amnesty program”, a temporary policy by a city or town to forever waive its right to collect all or any uniform proportion of the covered amount, as determined by the local legislative body, then due from any person who, prior to the expiration of the amnesty period, voluntarily pays the collector or treasurer the full amount of the subject liability that serves as the basis for the covered amount; provided, however, that a municipal tax amnesty program shall not include a policy that enables or requires a city or town to waive its right to collect the covered amount from a person who, at the time of commencement of the amnesty period is or was the subject of a criminal investigation or prosecution for failure to pay the city or town any subject liability or covered amount.

“Subject liability”, the principal amount of a particular tax or excise liability payable by a taxpayer under chapter 59, 60, 60A or 60B of the General Laws, as determined by the local legislative body.

“Treasurer”, as described in chapter 41 of the General Laws.

(b) Notwithstanding any general or special law to the contrary, the local legislative body in any city or town may vote to establish a municipal tax amnesty program according to the provisions of this section and shall, at the same time as such vote, determine the amnesty period. Tax amnesty periods shall not extend beyond June 30, 2027. The commissioner of revenue may issue such guidelines as he deems appropriate to carry out this section.

SECTION 2. This Act shall take effect upon its passage.