Bill > S2056

This bill modifies Section 4 of Chapter 62 of Massachusetts state law by changing the language related to income tax obligations for residents and non-residents. Specifically, the bill removes any existing provisions about income tax for individuals under 18 years old and establishes that only residents and non-residents who are over 18 years of age will be subject to income taxation. The revised text explicitly states that residents over 18 shall be taxed on their taxable income, and non-residents over 18 will be taxed according to the provisions outlined in section 5A of the same chapter. This change effectively relieves minors (those under 18) from income tax obligations in Massachusetts, which could provide financial relief for young workers and families.

Budget and Finance

https://malegislature.gov/Bills/194/S2056