Bill > H4239

This bill provides a framework for municipalities to establish temporary tax amnesty programs that allow taxpayers to pay overdue taxes while having associated penalties, fees, and interest waived. The bill defines key terms such as "amnesty period" (a two-consecutive-month window ending no later than June 30, 2027), "covered amount" (penalties and accrued interest, but not the original tax liability), and "municipal tax amnesty program" (a temporary policy allowing cities or towns to waive collection of certain penalties for taxpayers who voluntarily pay their full tax liability). Importantly, the amnesty program cannot apply to individuals already under criminal investigation for tax non-payment. Local legislative bodies can vote to establish such a program, determining its specific parameters, with the understanding that the amnesty period cannot extend beyond June 30, 2027. The tax amnesty applies to specific types of taxes under Massachusetts General Laws chapters 59, 60, 60A, and 60B, and the Commissioner of Revenue may issue guidelines to implement the program. The bill becomes effective immediately upon passage, providing municipalities a flexible tool to encourage tax compliance and potentially collect outstanding tax revenues.