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H 3020

An Act relative to providing tax processing and filing assistance for certain disabled veterans

194th Legislature (2025-2026) Introduced by Bruce Ayers

Waives interest and penalties on tax delinquencies caused by PTSD for eligible veterans and creates a DOR program to help PTSD-affected veterans with tax info and filing.

Hearing scheduled for 06/24/2025 from 10:30 AM-01:00 PM in A-2
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Bill Summary · H 3020

Summary of H.3020 (An Act relative to providing tax processing and filing assistance for certain disabled veterans)

Overview

  • Bill number: H.3020
  • Title: An Act relative to providing tax processing and filing assistance for certain disabled veterans
  • Introduced: February 27, 2025
  • Primary sponsor: Representative Bruce J. Ayers (1st Norfolk)
  • Current status: Hearing scheduled for June 24, 2025, 10:30 AM – 1:00 PM (Committee: Revenue, Room A-2)
  • Related material: Similar matter previously filed as House Bill 2702 in 2023-2024; related to HD 2190 (House docket No. 2190)

Purpose and intent

The bill aims to:
- Provide targeted tax relief for certain disabled veterans by waiving interest and penalties related to delinquency that arises directly from post-traumatic stress disorder (PTSD) as determined by the Veterans Administration.
- Establish a departmental program within the Massachusetts Department of Revenue (DOR) to assist veterans with PTSD in understanding and accessing tax information and filing assistance.

Key provisions

1) Penalty and interest waiver for PTSD-affected veterans

  • Adds a new provision (Paragraph g) to Section 33 of Chapter 62C.
  • Wavers interest and penalties for delinquency in tax obligations when the delinquency is caused directly by PTSD, as determined by the Veterans Administration.
  • Applies to veterans of the United States Armed Forces (as defined in Chapter 4, Section 7).

2) DOR program to assist veterans

  • Requires the DOR to implement a program to assist veterans with PTSD (as determined by the VA).
  • Program components include:
    • Training and assistance for veterans and local veterans offices on basic tax information and how to contact the DOR for help.
    • Within the DOR’s Taxpayer Assistance Division, dedicated resources to help qualified veterans prepare their tax returns.

Who would be affected

  • Veterans of the United States Armed Forces with PTSD (as determined by the VA).
  • Local veterans service offices that interact with veterans on tax matters.
  • Massachusetts Department of Revenue, which would implement the program and administer the penalty/interest waiver.

Procedural and timeline aspects

  • Introduced: February 27, 2025.
  • Referred to the Committee on Revenue (02/27/2025).
  • Senate concurrence noted in the record (also dated 02/27/2025).
  • Hearing scheduled: June 24, 2025, in Room A-2 (10:30 AM–1:00 PM).
  • The bill is currently in the early stages of the legislative process, with a targeted implementation pending committee consideration and potential amendments.

Fiscal and implementation notes

  • The text does not specify appropriations or cost estimates.
  • Implementation would require DOR to develop and administer the PTSD-related program and to coordinate with VA determinations, potentially implying administrative costs and staffing.

Related considerations

  • The bill reflects a focus on veterans’ mental health impacts on tax compliance.
  • It mirrors prior legislative efforts (e.g., House Bill 2702 from 2023-2024) and aligns with ongoing efforts to address veterans’ needs through tax policy relief and support services.

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

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