An Act relative to relieving minors of income tax obligations
This bill proposes to amend Massachusetts tax law by explicitly stating that only residents and non-residents over the age of 18 are subject to income tax. By removing the existing language that includes minors in the general taxation clause, the legislation aims to formally relieve individuals under 18 of state income tax obligations. The change would directly affect minors who currently might be required to file taxes or pay taxes on income earned from sources such as gifts or allowances.
Bill status
passed
3 of 4 stages cleared
Introduction
Feb 2023
Committee Review
Feb 2023
House Passage
Feb 2023
Governor
Introduced Feb 16, 2023
Last action Jun 17, 2024
Floor votes
How they voted
This bill passed the House. No roll call record of that vote is available.
Full legislative history
Actions timeline
Total actions
4
Key actions
1
Committee
1
Feb 16, 2023
Lower · Passed
House concurred
lower
Feb 16, 2023
Committee
Referred to the committee on Revenue
upper
1 primary · 3 co-sponsors
Sponsors
Role
Legislator
Party
State
District
P
Patrick O'Connor
RRepublican
Co
Mike Moore
DDemocratic
Co
Paul Mark
DDemocratic
Co
Susannah Whipps
IIndependent
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