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April 17, 2026 Clouds | 63°F
The 194th General Court of the Commonwealth of Massachusetts

Bill S.1954 194th (Current)

An Act relative to National Guard state tax exemption

By Mr. Cyr, a petition (accompanied by bill, Senate, No. 1954) of Julian Cyr for legislation to create a National Guard state tax exemption. Revenue.

Bill Information

Presenter:
Julian Cyr
Status:
Referred to Joint Committee on Revenue

This bill proposes tax exemptions for Massachusetts National Guard members, allowing members to exclude 100% of specific types of income from their state taxable income, provided that this income is already included in their federal adjusted gross income. Eligible income types for this exclusion encompass earnings from service in a duty status under Title 32 of the U.S. Code, which covers activities such as attending drills, annual training, military schools, active guard reserve, and active duty for operational support.

* The bill summary was created by the Primary Sponsor of the bill; no committee of the General Court certifies the accuracy of its contents.

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