{"AmendmentNumber":"813","ParentBillNumber":"S3","Bill":null,"Sponsor":{"Id":"RCF0","Name":"Ryan C. Fattman","Type":1,"Details":"https://malegislature.gov/api/GeneralCourts/194/LegislativeMembers/RCF0","ResponseDate":"2025-05-09T10:20:07.773"},"Category":"Other","Action":"Rejected","RollCall":[],"Title":"Removing the Marriage Penalty for the 4% Surtax","Branch":"Senate","RedraftNumber":null,"IsFurther":false,"GeneralCourtNumber":194,"Text":"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:- \r\n\"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:-\r\n\"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.\"\r\nSECTION X. Section X shall take effect for taxable years beginning on January 1, 2026.\"\r\n\r\n"}