Bill

Bill > H1866


MA H1866

MA H1866
Relative to the tax status of alimony


summary

Introduced
02/27/2025
In Committee
02/27/2025
Crossed Over
Passed
Dead

Introduced Session

194th General Court

Bill Summary

Relative to the tax status of alimony. The Judiciary.

AI Summary

This bill modifies the legal provisions regarding alimony calculations in Massachusetts by updating Section 53 of chapter 208 of the General Laws. Specifically, the bill establishes new guidelines for determining alimony amounts, which will depend on whether the alimony is federally tax deductible. If the alimony is federally tax deductible, the amount should generally not exceed either the recipient's need or 30 to 35 percent of the difference between the parties' gross incomes. For alimony that is not federally tax deductible (as of January 1, 2019), the amount should not exceed the recipient's need or 23 to 28 percent of the difference between the parties' gross incomes. The bill clarifies that income will be defined according to Massachusetts child support guidelines, and these provisions will apply to alimony orders entered on or after January 1, 2019, as well as to existing alimony agreements that are modified after that date. The bill provides some flexibility by allowing for reimbursement alimony or deviation from these guidelines under certain circumstances.

Committee Categories

Justice

Sponsors (1)

Last Action

Hearing scheduled for 04/22/2025 from 01:00 PM-05:00 PM in A-2 (on 10/14/2025)

bill text


bill summary

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bill summary

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bill summary

Document Type Source Location
State Bill Page https://malegislature.gov/Bills/194/H1866
BillText https://malegislature.gov/Bills/194/H1866.pdf
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