HOUSE DOCKET, NO. 5667 FILED ON: 2/10/2026
HOUSE . . . . . . . . . . . . . . . No.
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The Commonwealth of Massachusetts
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PRESENTED BY:
Lindsay N. Sabadosa and Joanne M. Comerford
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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 equal state tax treatment for foreign Social Security-equivalent benefits.
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PETITION OF:
Name: | District/Address: | Date Added: |
Lindsay N. Sabadosa | 1st Hampshire | 2/10/2026 |
Joanne M. Comerford | Hampshire, Franklin and Worcester | 2/10/2026 |
HOUSE DOCKET, NO. 5667 FILED ON: 2/10/2026
HOUSE . . . . . . . . . . . . . . . No.
By Representative Sabadosa of Northampton and Senator Comerford, a joint petition (subject to Joint Rule 12) of Lindsay N. Sabadosa and Joanne M. Comerford relative to taxation of certain foreign government pension benefits. Revenue. |
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 equal state tax treatment for foreign Social Security-equivalent benefits.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
Paragraph (2) of subsection (a) of section 2 of chapter 62 of the General Laws, as appearing in the 2024 Official Edition, is hereby amended by striking out subparagraph (H) and inserting in place thereof the following subparagraph:-
(H) Social security benefits included in federal gross income under section 86 of the Code and foreign government pension benefits that are the equivalent of United States Social Security benefits, as recognized by a reciprocal tax treaty between the United States and a foreign country.