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SD 2971

Department of Revenue Tax Amnesty 2024 Report

194th Legislature (2025-2026)

Massachusetts bill requiring a state revenue department report analyzing the 2024 tax amnesty program's participation, collections, and effectiveness outcomes.

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Bill Summary · SD 2971

Legislative bill overview

SD 2971 is a Massachusetts bill requiring the Department of Revenue to compile and submit a report on a 2024 tax amnesty program. The report would document participation rates, revenue collected, and other metrics from the amnesty initiative, which typically allows taxpayers to resolve past tax liabilities without full penalties.

Why is this important

Tax amnesty programs are used to recover unpaid taxes while incentivizing voluntary compliance. Understanding the program's effectiveness through a formal report helps policymakers evaluate whether similar initiatives should be repeated and informs revenue projections. The data can also reveal patterns in tax delinquency and compliance challenges.

Potential points of contention

  • Cost of administration versus revenue recovery: Critics may question whether the amnesty's administrative costs justify the revenue collected, or whether the forgiven penalties represent lost state revenue
  • Fairness concerns: Compliant taxpayers may object to reduced penalties for those who were previously delinquent, raising equity questions
  • Program design details: The report's scope and specific metrics aren't detailed in the bill title, leaving questions about what data will be analyzed and how actionable the findings will be

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

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