Summary of Bill S 2056: An Act Relative to Relieving Minors of Income Tax Obligations

Purpose and Intent

Bill S 2056 aims to amend the income tax obligations for minors in the Commonwealth of Massachusetts. The primary intent of the bill is to relieve individuals under the age of 18 from being subject to state income tax, thereby providing financial relief to minors who may earn income through part-time jobs or other means.

Key Provisions

• Amendment to Chapter 62: The bill proposes to amend Section 4 of Chapter 62 of the General Laws. The current language, which includes provisions for taxing residents and non-residents over the age of 18, will be modified.
• Tax Exemption for Minors: The first sentence of the existing section will be replaced to specify that only residents over the age of 18 will be taxed on their taxable income. This change effectively exempts minors (those under 18) from state income tax obligations.

Who Would Be Affected

• Minors: Individuals under the age of 18 who earn income will benefit from this legislation as they will no longer be required to pay state income taxes.
• Parents and Guardians: Families with minors earning income may experience reduced financial burdens, as the income earned by minors will not be subject to taxation.

Procedural Aspects

• Introduced Date: The bill was introduced on February 27, 2025.
• Committee Referral: It has been referred to the committee on Revenue for further consideration.
• Hearing Scheduled: A public hearing is scheduled for November 18, 2025, from 10:00 AM to 1:00 PM in Room A-1, where stakeholders can provide input on the bill.

Related Legislation

• Similar Matter: This bill is a continuation of efforts from previous sessions, specifically replacing Senate Bill No. 1920 from the 2023-2024 session, indicating ongoing legislative interest in this issue.

Conclusion

Bill S 2056 represents a significant shift in the taxation policy for minors in Massachusetts, aiming to alleviate financial burdens on young earners. The proposed changes will be discussed in an upcoming hearing, allowing for public input and further legislative scrutiny.