HOUSE DOCKET, NO. 4016        FILED ON: 1/17/2025

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

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Daniel J. Ryan

_________________

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 National Guard state tax exemption.

_______________

PETITION OF:

HOUSE DOCKET, NO. 4016        FILED ON: 1/17/2025

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

The Commonwealth of Massachusetts

_______________

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

_______________

An Act relative to National Guard state tax exemption.

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 5A of Chapter 62 of the General Laws is hereby amended by, as appearing in the 2024 Official Edition, and inserting the following section:- 

(e) For taxable years beginning or deemed to begin on or after January 1, 2027, an individual who is a member of the Massachusetts National Guard may exclude one hundred percent of the income received from any of the following sources to the extent such income is included in the individual's federal adjusted gross income: (i) Serving in a 32 U.S.C. duty status such as members attending drills, annual training, and military schools and members who are serving in a 32 U.S.C. active guard reserve or active duty for operational support duty status; (ii) Employment as a 32 U.S.C. federal dual-status technician with the Massachusetts National Guard; or (iii) serving in a state active-duty status.