Bill > H3231

This bill modifies Massachusetts state tax law to provide a complete income tax exemption for Massachusetts National Guard members, effective January 1, 2027. Specifically, the bill allows National Guard members to exclude 100% of their income from three distinct types of military service from their state taxable income: (1) service under Title 32 of the United States Code, which includes attending drills, annual training, military schools, and serving in active guard reserve or active duty for operational support roles; (2) employment as a federal dual-status technician with the Massachusetts National Guard; and (3) service in a state active-duty status. This tax exemption applies to all income from these military service categories that is already included in the individual's federal adjusted gross income. The purpose of the bill appears to be providing additional financial support and recognition for National Guard members by reducing their state tax burden across multiple types of military service and employment.