summary
Introduced
01/23/2017
01/23/2017
In Committee
01/23/2017
01/23/2017
Crossed Over
Passed
Dead
12/31/2018
12/31/2018
Introduced Session
190th General Court
Bill Summary
Relative to the state tax return filings for annuities. Revenue.
AI Summary
This bill amends Section 6 subsection (b) of Chapter 62C of the Massachusetts general laws, which requires certain fiduciaries, such as executors, administrators, and trustees, to file an annual return of taxable income exceeding $200 received on behalf of a decedent or trust. The key changes include requiring the filing of a return by an executor or administrator appointed after January 1st, and requiring the filing of a final return before the final distribution of an estate or trust, with the taxes due immediately.
Committee Categories
Budget and Finance
Sponsors (8)
William Crocker (R),
Geoffrey Diehl (R),
Paul Frost (R),
Sheila Harrington (R),
Steven Howitt (R),
Hannah Kane (R),
Joe McKenna (R),
Mike Moore (D),
Last Action
Accompanied a study order, see H4244 (on 02/22/2018)
Official Document
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/190/H3328 |
| Bill | https://malegislature.gov/Bills/190/H3328.pdf |
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