WeVote
Log In

Bill

Bill

H 4239

Courtney Tkacs

2025-2026 Regular Session Introduced by Terry Alexander and 121 co-sponsors

MA towns may offer a 2-month tax amnesty to waive penalties, interest, and fees if taxpayers pay the principal, boosting short-term municipal revenue.

Introduced and adopted
0
WeVote Research Nonpartisan
Bill Summary · H 4239

Summary — H.4239 (House Docket No. 4729): “An Act providing for a municipal tax amnesty”

Purpose

This bill authorizes cities and towns in Massachusetts to adopt temporary local municipal tax amnesty programs. The intent is to encourage voluntary payment of outstanding tax and excise liabilities (the principal) by offering a limited waiver of accrued interest, penalties, fees and charges (the “covered amount”) if the taxpayer pays the underlying principal (“subject liability”) during the amnesty period.

Key provisions

  • Definitions:

    • “Amnesty period”: a continuous period of 2 months (as determined by the local legislative body), beginning no earlier than the date the municipality adopts the program and ending no later than June 30, 2027.
    • “Collector” and “Treasurer”: municipal tax officials as defined in existing law.
    • “Subject liability”: the principal amount of taxes or excises under G.L. c. 59, 60, 60A or 60B (local property taxes and certain excises), as chosen by the local legislative body.
    • “Covered amount”: aggregate penalties, fees, charges and accrued interest assessed for late payment — explicitly does NOT include the subject liability (principal) itself, nor fees/charges already incurred after notice, and does not authorize waivers for penalties arising from legal/ordinance violations.

  • Local option:

    • Any city or town may vote (by its local legislative body) to establish a municipal tax amnesty program and set the 2‑month amnesty window (must end by 6/30/2027).
    • A program allows the municipality to permanently waive all or a uniform proportion of the covered amount for taxpayers who voluntarily pay the full subject liability during the amnesty period.

  • Exclusions and limits:

    • Amnesty cannot apply to persons who, at the start of the amnesty period, are or were the subject of a criminal investigation or prosecution for failure to pay the municipality.
    • Nothing in the act supersedes state law where inconsistent; the Commissioner of Revenue may issue guidelines.

  • Effective date: the act takes effect upon passage.

Who is affected

  • Municipalities: may opt in and administer an amnesty program.
  • Municipal collectors and treasurers: implement payment processing and determine covered amounts.
  • Taxpayers with outstanding subject liabilities under G.L. c. 59, 60, 60A, 60B: may benefit if they pay the principal within the amnesty window (subject to exclusions).
  • State Department of Revenue: may issue implementing guidance.

Procedural / timeline highlights

  • Introduced in the Massachusetts House: 5/19/2025 (Rep. Bradley H. Jones, Jr., primary sponsor; many cosponsors).
  • Referred to committees (House Rules → Revenue); Senate concurred 6/26/2025.
  • Hearing scheduled: 11/07/2025, Gardner Auditorium (10:00 AM–2:00 PM).
  • Program deadlines: any local amnesty must be a continuous 2‑month window and end by June 30, 2027.

Potential impacts

  • Short-term: may increase collection of outstanding principal by removing accrued-cost barriers, producing near-term municipal revenue.
  • Fiscal trade-off: municipalities forgo future interest/penalty revenue (or a portion thereof) in exchange for prompt principal collection.
  • Administrative: local governments will need processes to adopt, publicize, and administer programs; possible one‑time software/process changes.

Notes

  • The bill text packet also contains an unrelated South Carolina House resolution honoring Courtney A. Tkacs. That resolution appears to be a separate document and is not part of the municipal tax amnesty policy.

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

Sign in to ask a question.