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HD 1494

An Act waiving the requirement for on call fire fighters to disclose stipends as income

194th Legislature (2025-2026) Introduced by Donnie Berthiaume

Massachusetts bill exempting on-call firefighter stipends from income disclosure requirements to reduce tax reporting burdens and preserve benefit eligibility.

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WeVote Research Nonpartisan
Bill Summary · HD 1494

Legislative bill overview

HD 1494 would exempt on-call firefighters in Massachusetts from having to report stipends they receive as income for tax or financial disclosure purposes. Currently, these payments are treated as taxable income that must be reported on state forms and potentially affects eligibility for means-tested benefits.

Why is this important

On-call firefighters often serve in volunteer or part-time capacities in smaller communities, and the stipends they receive are modest compensation for their irregular availability. This exemption could meaningfully affect their tax burden and their eligibility for state assistance programs, though the fiscal impact would likely be small given the typically limited number of on-call firefighters per municipality.

Potential points of contention

  • Tax fairness questions: Exempting certain income from taxation raises concerns about equal treatment—why should on-call firefighter stipends be exempt when similar irregular compensation for other emergency responders or workers is not
  • Fiscal impact uncertainty: The bill doesn't specify if this applies to state taxes only or federal taxes, and creates potential inconsistency if one jurisdiction recognizes income while another doesn't
  • Means-tested benefits gaming: Excluding income from disclosure could allow individuals to appear to have lower income and access needs-based benefits they might not otherwise qualify for, potentially shifting costs to other programs

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

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