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.