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HD 4016

An Act relative to National Guard state tax exemption

194th Legislature (2025-2026) Introduced by Danny Ryan

Massachusetts bill exempting National Guard members' active duty military income from state taxation to reduce financial burden on service members.

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Bill Summary · HD 4016

Legislative bill overview

HD 4016 would provide a state tax exemption for National Guard members on their military income earned during active duty service. The bill specifically targets Massachusetts state income tax liability for guard members performing official duty, whether state or federal activation.

Why is this important

National Guard members often serve in dual roles—maintaining civilian employment while fulfilling military obligations—creating potential double-taxation scenarios. This exemption could reduce the financial burden on service members and align Massachusetts with other states that already offer similar tax relief, potentially improving recruitment and retention.

Potential points of contention

  • Revenue impact: The state would forgo tax revenue from an expanded population, with costs depending on the number of eligible guard members and their income levels
  • Defining "active duty": Clarifying which activations qualify (state emergency response, federal deployment, training periods) could create administrative complexity and disputes
  • Equity concerns: Questions about whether this benefit should extend to other emergency responders or military retirees, or whether targeted military exemptions create fairness issues across taxpayer groups

Compiled from official sources — confirm details with the bill’s official record.

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