This bill would require overtime wages earned by hourly workers to be counted as taxable income under Massachusetts state tax law. Specifically, it amends the tax code to define "overtime wage" as pay for hours worked beyond 40 per week for hourly employees (excluding salaried workers), and adds a new tax provision requiring taxpayers to include this amount in their taxable income. The bill directly affects hourly workers who earn overtime pay, as their overtime earnings would now be subject to state income tax. This changes the tax treatment of overtime wages but does not alter tax rates or specify effective dates.
This bill allows Massachusetts residents who are retired municipal employees of Rhode Island to exclude the first $10,000 of their Rhode Island municipal pension income from Massachusetts income tax. It specifically applies to pensions from Rhode Island municipalities (not state pensions) and covers up to $50,000 in total annual pension income. The exemption directly affects Rhode Island municipal retirees living in Massachusetts who receive pension payments from Rhode Island. The policy change takes effect immediately upon the bill's passage.
This bill adds a tax deduction for purchasing a gun safe, allowing eligible taxpayers to reduce their taxable income by the cost of the safe, up to a $2,000 limit. It directly affects individual taxpayers, heads of household, and married couples filing jointly who buy gun safes, but does not apply to married individuals filing separately. The deduction is capped at $2,000 per tax return, regardless of how many safes are purchased. This amendment modifies the state tax code to include gun safe costs as an eligible deduction.
This bill increases tax deductions for contributions to 529 college savings plans. It raises the annual deduction limit from $1,000 to $5,000 for single filers and from $2,000 to $10,000 for married couples filing jointly. The change directly affects Massachusetts taxpayers who use 529 plans to save for education expenses, allowing them to reduce their taxable income by larger amounts. The policy change simplifies the tax benefit by adjusting these specific dollar limits in the state tax code.
This bill amends Massachusetts tax law to expand the types of 529 education savings plans eligible for state tax deductions. It removes the restriction that previously limited deductions to plans "established by the commonwealth or an instrumentality of the commonwealth," instead allowing deductions for any plan authorized under federal U.S.C. § 529. This change directly affects Massachusetts residents who contribute to 529 plans, as it now includes federally authorized plans (not just state-run ones) in the deduction eligibility. The key mechanism is a specific update to Chapter 62, Section 3 of the General Laws, broadening the definition of qualifying plans under state tax code.
This bill amends Massachusetts' income tax credit rules by increasing specific credit thresholds. It raises the income limit for one credit from $15,000 to $25,000, the maximum credit amount from $1,500 to $4,000, and another credit's cap from $6,000 to $10,000. These changes directly affect taxpayers who qualify for these specific Title 5 income tax credits. The policy adjustment simplifies eligibility and increases potential tax relief for qualifying individuals under the revised thresholds.
By Representative Garry of Dracut, a petition (subject to Joint Rule 12) of Colleen M. Garry relative to income tax deductions for certain school expenses. Revenue.
HD 4224, titled "An Act to exclude tipped wages from taxable income," amends Massachusetts tax law to remove tips received by employees from their taxable income. This directly affects tipped workers in Massachusetts, such as restaurant servers and bartenders, who currently have tips included in their taxable earnings. The bill adds a new provision (subsection 21) to the tax code, defining tips as "net amount of Part B adjusted gross income received as tips" under Chapter 149, Section 152A, thereby excluding them from taxable income calculations. This is a specific tax code amendment with no new funding or enforcement mechanisms.
By Representative Sweezey of Duxbury, a petition (subject to Joint Rule 12) of Kenneth P. Sweezey relative to the Massachusetts Habitat Conservation Plan. Environment and Natural Resources.
HD 394 amends Massachusetts towing lien laws to include vehicles involuntarily towed from private property. The bill replaces the phrase "removed from the scene of an accident" in lien statutes with "involuntarily towed or transported," ensuring towing from private property (like driveways) is covered under the same lien rules. This change affects vehicle owners who have cars towed from private property and towing companies that enforce these liens. The bill clarifies the scope of towing liens without altering the underlying process.
This bill exempts medications used to treat opioid use disorder from prior authorization requirements under Massachusetts Medicaid. It directly affects Medicaid patients seeking these specific treatments and healthcare providers prescribing them. The key change modifies the definition of "Step Therapy Protocol" to explicitly exclude opioid use disorder medications, ensuring they are covered without needing separate approval from the state health division. This removes administrative barriers for accessing critical treatment options.
HD 1507 amends Massachusetts Medicaid rules to reduce out-of-pocket costs for elders and people with disabilities receiving community-based care. It changes the payment calculation for individuals with income above exemptions, lowering the amount they must pay to providers when enrolled in specific federal programs like PACE or home-based waiver programs under federal law. Instead of paying the full income excess, they pay the excess minus a defined income threshold (300% of federal benefit rate). This exception does not apply to individuals in the "special income eligibility group" under federal Medicaid rules.
