An Act relative to the state personal income tax for low-income earners

This bill amends Massachusetts state tax law to increase the personal income tax exemption amounts for low-income earners. It raises the threshold for single filers to $12,950, while also updating the exemption limits for married couples filing jointly and heads of household to $25,900 and $19,400 respectively. These changes directly affect individuals who earn below these new limits by ensuring they owe no state income tax. The legislation modifies specific lines in the state's General Laws to reflect these higher income thresholds.