Bill > S1990

This bill modifies the Massachusetts state personal income tax code by adjusting the income thresholds for married couples filing jointly and individuals filing as head of household. Specifically, the bill increases the standard deduction for married couples filing joint tax returns from the current amount to $25,900, and raises the standard deduction for heads of household to $19,400. These deductions can be further increased by additional deductions allowed under paragraph (b) of subsection (B) of section three of the state tax code. By raising these standard deduction amounts, the bill aims to provide tax relief for low-income earners by reducing their taxable income and potentially lowering their overall state tax burden. The changes are part of ongoing efforts to make the state's tax system more equitable and supportive of residents with lower incomes.

Budget and Finance

https://malegislature.gov/Bills/194/S1990