Bill > H2602

This bill amends Chapter 62C of the Massachusetts General Laws to provide relief from joint and several liability on joint tax returns. Specifically, the bill allows an individual who filed a joint tax return to seek relief from liability for an understatement of tax if certain conditions are met, such as the understatement being attributable to the other individual's erroneous items, the individual not knowing or having reason to know about the understatement, and it being inequitable to hold the individual liable. The bill also allows an individual to elect to have their liability limited to the portion of the deficiency properly allocable to them, if certain requirements are met, such as the individual no longer being married to or living with the other individual who filed the joint return. The commissioner can also provide equitable relief in certain cases where the individual does not qualify for relief under the other provisions.

Budget and Finance

https://malegislature.gov/Bills/190/H2602