HOUSE DOCKET, NO. 3277        FILED ON: 1/17/2025

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No.         

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Christopher M. Markey

_________________

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 tax status of alimony.

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

Christopher M. Markey

9th Bristol

1/13/2025


HOUSE DOCKET, NO. 3277        FILED ON: 1/17/2025

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No.         

[Pin Slip]

 

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 1660 OF 2023-2024.]

 

The Commonwealth of Massachusetts

 

_______________

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

_______________

 

An Act relative to the tax status of alimony.

 

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 53 of chapter 208 of the General Laws, as appearing the 2022 Official Edition, is hereby amended by striking out subsection b and inserting in place thereof the following :- 

(b) (i) Except for reimbursement alimony or circumstances warranting deviation for other forms of alimony, the amount of alimony should generally not exceed the recipient's need or 30 to 35 per cent of the difference between the parties’ gross incomes, if federally tax deductible, or, if not federally tax deductible as of January 1, 2019, the recipient’s need or 23 per cent to 28 per cent of the difference between the parties’ gross incomes, as established at the time of the order being issued. Subject to subsection (c), income shall be defined as set forth in the Massachusetts child support guidelines.

(b) (ii) The provisions of this Act shall only apply to alimony orders entered on or after January 1, 2019 or to any existing alimony agreement entered into prior to the 2019 that is modified on or after January 1, 2019.