Bill > H3339

This bill proposes to amend Chapter 62C of the General Laws to provide relief from joint and several liability on joint tax returns. Key provisions include: 1. Allowing an individual who filed a joint return to seek relief if they did not know about, and had no reason to know of, an understatement of tax on the return, and it would be inequitable to hold them liable. 2. Enabling an individual who is no longer married to, or is legally separated from, the person they filed the joint return with, or was not living with them during the previous 12 months, to limit their liability to only the portion of any deficiency properly allocable to them. 3. Granting the Commissioner of Revenue the authority to provide equitable relief in certain cases where relief is not available under the other provisions. 4. Allowing for credits and refunds in limited circumstances related to the application of this new law. The bill aims to provide relief for "innocent spouses" who may have been unfairly held liable for tax issues related to a joint return filed with their former or estranged spouse.

Budget and Finance

https://malegislature.gov/Bills/190/H3339