Bill > H3510

This bill proposes an amendment to existing Massachusetts General Laws, specifically Section 3 of Chapter 14, to prohibit the commissioner of revenue from conducting audits or compliance activities on residents who are 80 years of age or older and whose gross annual income is less than $100,000. This change aims to exempt a specific demographic of taxpayers, those over eighty with incomes below a certain threshold, from the scrutiny of tax audits, providing them with a measure of relief from potential examinations of their financial records.