Budget Amendment ID: FY2025-S4-832-R1

Redraft OTH 832

Surtax Revenue Trust Fund Clarification 2

Mr. Tarr moved that the proposed new text be amended by striking SECTION 48 in its entirety and inserting in place thereof the following:-

"Paragraph (2) of subsection (a) of section 6 of chapter 62C of the General Laws, as appearing in section 24 of chapter 50 of the acts of 2023, is hereby amended by striking the following:-"(2)  A married couple shall file a joint return for any year in which they file a joint federal income tax return. In cases where 1 spouse or both spouses are non-residents of the commonwealth and have items of income, exemptions or deductions unrelated to their Massachusetts income, the department shall provide, by regulation, for appropriate adjustments or for exemption from the requirement to file a joint return.