SENATE DOCKET, NO. 406        FILED ON: 1/13/2025

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No.         

The Commonwealth of Massachusetts

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PRESENTED BY:

Patrick M. O'Connor

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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 relieving minors of income tax obligations.

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PETITION OF:

SENATE DOCKET, NO. 406        FILED ON: 1/13/2025

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No.         

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1920 OF 2023-2024.]

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 relieving minors of income tax obligations.

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

Section 4 of Chapter 62 of the general laws, as so appearing, is hereby amended by striking the first sentence and replacing it with the following:-

“Residents over the age of 18 shall be taxed on their taxable income, and non-residents over the age of 18 shall be taxed to the extent specified in section 5A on their taxable income, as follows”.