Bill > H4942

This bill amends Chapter 62C of the Massachusetts General Laws to provide relief for "innocent spouses" who filed joint tax returns. The key provisions include: 1) Allowing an individual who filed a joint tax return to seek relief from liability for an understatement of tax attributed to their spouse, if they did not know and had no reason to know of the understatement, and it would be inequitable to hold them liable. 2) Allowing an individual who filed a joint return to elect to have their liability limited to the portion of any deficiency properly allocable to them, if they are no longer married to or living with the spouse they filed the joint return with. 3) Giving the Commissioner of Revenue the authority to relieve an individual of liability if, considering all the facts and circumstances, it would be inequitable to hold them liable, even if relief is not available under the other provisions. 4) Allowing for credits or refunds related to the application of these provisions, with some exceptions. Overall, the bill aims to provide relief for individuals who may have unknowingly or unfairly been held liable for tax issues related to a joint return filed with their spouse.

Budget and Finance

https://malegislature.gov/Bills/190/H4942