SENATE DOCKET, NO. 951        FILED ON: 1/15/2025

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

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Ryan C. Fattman

_________________

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 state personal income tax for low-income earners.

_______________

PETITION OF:

SENATE DOCKET, NO. 951        FILED ON: 1/15/2025

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

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1817 OF 2023-2024.]

The Commonwealth of Massachusetts

_______________

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

_______________

An Act relative to the state personal income tax for low-income earners.

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 5 of chapter 62 of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by striking out line 6 and inserting in place thereof the following:- "(1) In the case of a single person, twelve thousand nine hundred fifty dollars, or"

SECTION 2. Section 5 of chapter 62 of the general laws is further amended by striking out lines 7 through 10 and inserting in place thereof the following:- "(2) in the case of a husband and wife filing a joint return, twenty five thousand nine hundred dollars plus the deductions allowed under the following provisions of paragraph (b) of subsection (B) of section three of this chapter, or a person filing as a head of household, nineteen thousand four hundred dollars plus the deductions allowed under the following provisions of paragraph (b) of subsection (B) of section three of this chapter."