MA S1970

Bill

MA S1970

Relative to relieving minors of income tax obligations

Introduced
03/29/2021

In Committee
03/29/2021

Crossed Over

Passed

Dead
12/31/2022

Introduced Session

192nd General Court

Bill Summary

For legislation relative to relieving minors of income tax obligations. Revenue.

AI Summary

This bill amends Chapter 62 of the general laws to relieve minors under the age of 18 from income tax obligations. The current law requires residents and non-residents over the age of 18 to be taxed on their taxable income, but this bill proposes to strike the reference to residents and non-residents over the age of 18, effectively exempting minors from income tax requirements.

Committee Categories

Budget and Finance

Sponsors (1)

Patrick O'Connor (R)*,

Last Action

Accompanied a study order, see H5250 (on 10/03/2022)

Official Document

https://malegislature.gov/Bills/192/S1970

(30 Companion Bills)

Version:

Document Type	Source Location	Created
State Bill Page	https://malegislature.gov/Bills/192/S1970	04/14/2021
Bill	https://malegislature.gov/Bills/192/S1970.pdf	04/14/2021

Bill	Bill Name	Last Action	Type
H1994	Relative to minor minimum wage	Accompanied a study order, see H5023	Similar To
H1994	Relative to minor minimum wage	Accompanied a study order, see H5023	Similar To
H2883	Excluding student loan forgiveness from taxable income for permanently and totally disabled veterans	No further action taken	Similar To
H2883	Excluding student loan forgiveness from taxable income for permanently and totally disabled veterans	No further action taken	Similar To
H2887	Promoting student loan repayment	Accompanied a study order, see H4894	Similar To
H2887	Promoting student loan repayment	Accompanied a study order, see H4894	Similar To
H2932	Relative to charitable donations	Accompanied a study order, see H5043	Similar To
H2932	Relative to charitable donations	Accompanied a study order, see H5043	Similar To
H2980	To create an income tax deduction for municipal and school fees	Accompanied a study order, see H5250	Similar To
H2980	To create an income tax deduction for municipal and school fees	Accompanied a study order, see H5250	Similar To
H2982	To exempt certain veterans from the state tax	Accompanied a study order, see H5250	Similar To
H2982	To exempt certain veterans from the state tax	Accompanied a study order, see H5250	Similar To
H2987	Protecting the interests of housing cooperative shareholders	No further action taken	Similar To
H2987	Protecting the interests of housing cooperative shareholders	No further action taken	Similar To
H5250	Study Order	No further action taken	Replaced by
H5250	Study Order	No further action taken	Replaced by
S1842	To support voluntary income tax assistance sites and expand access to the earned income tax credit	Accompanied a new draft, see H4997	Similar To
S1842	To support voluntary income tax assistance sites and expand access to the earned income tax credit	Accompanied a new draft, see H4997	Similar To
S1857	To promote sustainable economic development throughout Massachusetts	Accompanied a study order, see H5250	Similar To
S1857	To promote sustainable economic development throughout Massachusetts	Accompanied a study order, see H5250	Similar To
S1858	Promoting student loan repayment	Accompanied a study order, see H4894	Similar To
S1858	Promoting student loan repayment	Accompanied a study order, see H4894	Similar To
S1916	Authorizing the establishment of a mean tested senior citizen property tax exemption	Accompanied H2915	Similar To
S1916	Authorizing the establishment of a mean tested senior citizen property tax exemption	Accompanied H2915	Similar To
S1968	Relative to exempting active duty military personnel from state income tax while based out of state	Accompanied a study order, see H5250	Similar To
S1968	Relative to exempting active duty military personnel from state income tax while based out of state	Accompanied a study order, see H5250	Similar To
S5	Proposal for a legislative amendment to the Constitution to provide resources for education and transportation through an additional tax on incomes in excess of one million dollars	Amendment again agreed to - see Senate Roll Call #48 and House Roll Call #38 (Yeas 159 to Nays 41)	Similar To
S5	Proposal for a legislative amendment to the Constitution to provide resources for education and transportation through an additional tax on incomes in excess of one million dollars	Amendment again agreed to - see Senate Roll Call #48 and House Roll Call #38 (Yeas 159 to Nays 41)	Similar To
S694	To ensure access to epinephrine for minors	Accompanied a study order, see S2917	Similar To
S694	To ensure access to epinephrine for minors	Accompanied a study order, see S2917	Similar To

Bill

Bill Name

Last Action

Type

H1994

Relative to minor minimum wage

Accompanied a study order, see H5023

Similar To

H1994

Relative to minor minimum wage

Accompanied a study order, see H5023

Similar To

H2883

Excluding student loan forgiveness from taxable income for permanently and totally disabled veterans

No further action taken

Similar To

H2883

Excluding student loan forgiveness from taxable income for permanently and totally disabled veterans

No further action taken

Similar To

H2887

Promoting student loan repayment

Accompanied a study order, see H4894

Similar To

H2887

Promoting student loan repayment

Accompanied a study order, see H4894

Similar To

H2932

Relative to charitable donations

Accompanied a study order, see H5043

Similar To

H2932

Relative to charitable donations

Accompanied a study order, see H5043

Similar To

H2980

To create an income tax deduction for municipal and school fees

Accompanied a study order, see H5250

Similar To

H2980

To create an income tax deduction for municipal and school fees

Accompanied a study order, see H5250

Similar To

H2982

To exempt certain veterans from the state tax

Accompanied a study order, see H5250

Similar To

H2982

To exempt certain veterans from the state tax

Accompanied a study order, see H5250

Similar To

H2987

Protecting the interests of housing cooperative shareholders

No further action taken

Similar To

H2987

Protecting the interests of housing cooperative shareholders

No further action taken

Similar To

H5250

Study Order

No further action taken

Replaced by

H5250

Study Order

No further action taken

Replaced by

S1842

To support voluntary income tax assistance sites and expand access to the earned income tax credit

Accompanied a new draft, see H4997

Similar To

S1842

To support voluntary income tax assistance sites and expand access to the earned income tax credit

Accompanied a new draft, see H4997

Similar To

S1857

To promote sustainable economic development throughout Massachusetts

Accompanied a study order, see H5250

Similar To

S1857

To promote sustainable economic development throughout Massachusetts

Accompanied a study order, see H5250

Similar To

S1858

Promoting student loan repayment

Accompanied a study order, see H4894

Similar To

S1858

Promoting student loan repayment

Accompanied a study order, see H4894

Similar To

S1916

Authorizing the establishment of a mean tested senior citizen property tax exemption

Accompanied H2915

Similar To

S1916

Authorizing the establishment of a mean tested senior citizen property tax exemption

Accompanied H2915

Similar To

S1968

Relative to exempting active duty military personnel from state income tax while based out of state

Accompanied a study order, see H5250

Similar To

S1968

Relative to exempting active duty military personnel from state income tax while based out of state

Accompanied a study order, see H5250

Similar To

Proposal for a legislative amendment to the Constitution to provide resources for education and transportation through an additional tax on incomes in excess of one million dollars

Amendment again agreed to - see Senate Roll Call #48 and House Roll Call #38 (Yeas 159 to Nays 41)

Similar To

Proposal for a legislative amendment to the Constitution to provide resources for education and transportation through an additional tax on incomes in excess of one million dollars

Amendment again agreed to - see Senate Roll Call #48 and House Roll Call #38 (Yeas 159 to Nays 41)

Similar To

S694

To ensure access to epinephrine for minors

Accompanied a study order, see S2917

Similar To

S694

To ensure access to epinephrine for minors

Accompanied a study order, see S2917

Similar To

Bill > S1970

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (1)

Last Action

Official Document

bill text

bill summary

bill summary

bill summary