Budget Amendment ID: FY2026-S3-813

OTH 813

Removing the Marriage Penalty for the 4% Surtax

Messrs. Fattman and Tarr, Mrs. Dooner and Mr. O'Connor moved that the proposed new text be amended by inserting after section __ the following section:-

"SECTION X. Subsection (d) of section 4 of chapter 62 of the General Laws, is hereby amended by striking out the third and fourth sentences and inserting in place thereof the following:-

"For purposes of determining the applicability of the additional 4 per cent tax under this subsection, a married couple may elect to file jointly or separately on their Massachusetts return, regardless of their federal filing status. The $1,000,000 threshold shall apply to each individual filing a separate return."

SECTION X. Section X shall take effect for taxable years beginning on January 1, 2026."