Amendment ID: S2397-44

Amendment 44

Relieving Minors of Income Tax Obligations

Messrs. O'Connor and Tarr move that the proposed new text be amended in 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”.