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SD 406

An Act relative to relieving minors of income tax obligations

194th Legislature (2025-2026) Introduced by Patrick O'Connor

Massachusetts bill exempts minors from state income tax obligations, reducing tax burden on teenage workers but creating potential revenue loss and administrative complexity.

House concurred
0
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Bill Summary · SD 406

Legislative bill overview

SD 406 proposes to exempt minors from Massachusetts state income tax obligations. The bill would relieve individuals under age 18 (or potentially under 21, depending on final language) from filing and paying state income taxes on earned income. This appears designed to reduce the tax burden on young workers, particularly teenagers in their first jobs.

Why is this important

Minors earning income through part-time or summer employment currently face state tax withholding and filing requirements, reducing take-home pay. Exempting this group could encourage youth employment participation and increase money available for educational expenses, savings, or family support. However, the fiscal impact on state revenue and administrative complexity of implementation are significant considerations.

Potential points of contention

  • Revenue impact: Removing an income tax category reduces state tax collections; the fiscal note will determine if this is negligible or substantial
  • Definition and scope: The bill's precise age cutoff and income threshold (if any) affect who qualifies and how much revenue is lost
  • Administrative burden: Tax authorities must create separate filing rules for minors versus adults, potentially increasing compliance complexity despite intent to simplify
  • Fairness concerns: Questions about whether tax relief should be income-based, need-based, or universal for all minors regardless of earnings level

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

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