Bill
S 2056
The bill would exempt all people under 18 from Massachusetts state income tax, taxing residents and nonresidents only once they reach age 18.
Title (metadata): Enacts the Student Voter Empowerment Act
Actual bill text: "An Act relative to relieving minors of income tax obligations" (Massachusetts Senate No. 2056)
Note on inconsistencies
- The file you provided contains conflicting metadata (a different bill title, embedded PDF text, and a list of sponsors that appear inconsistent with a Massachusetts state bill). This summary relies on the actual bill text included in the filing for Senate Docket No. 406 / Senate Bill No. 2056 (filed 1/13/2025), which amends Chapter 62, Section 4 of the Massachusetts General Laws to change the age threshold for state income taxation.
Purpose and intent
- The bill’s stated purpose is to relieve minors (individuals under age 18) of Massachusetts state income tax obligations by making age 18 the minimum age at which residents and nonresidents are subject to state income tax.
Key provision (exact replacement language)
- The bill replaces the first sentence of Section 4 of Chapter 62 with:
“Residents over the age of 18 shall be taxed on their taxable income, and non-residents over the age of 18 shall be taxed to the extent specified in section 5A on their taxable income, as follows.”
What the bill would change
- Current law (prior text) taxes residents and certain nonresidents on taxable income without the explicit age-18 threshold in the replaced sentence. Under S.2056, only persons aged 18 or older would be subject to Massachusetts income tax as residents or nonresidents (the latter per section 5A).
- Minors (under 18) would be exempt from state income taxation under the statutory text change.
Who would be affected
- Primary: Individuals under age 18 who currently earn wages, investment income, or other taxable income in Massachusetts — including working teenagers and minors with investment/dividend income.
- Secondary: Employers (withholding practices), parents/guardians (tax planning, dependency rules), tax preparers, and the Massachusetts Department of Revenue (administration and enforcement).
- Fiscal impact: The bill would likely reduce state income tax receipts to an extent depending on minors’ taxable income amounts. No revenue estimates are provided in the bill text.
Procedural status and timeline (as provided)
- Filed / Presented: 1/13/2025 (Senate Docket No. 406 / Senate No. 2056)
- Introduced in Senate: 6/12/2025; read twice and referred to Committee on Finance (recorded 2025-06-12).
- Print number assigned: 2056A (6/9/2025 entries show print number activity).
- Referred to Revenue Committee: multiple entries (2/27/2025).
- Hearings scheduled / rescheduled: hearings listed for 11/18/2025 (times and rooms varied across entries); hearing locations include in-person and virtual updates.
- Other procedural entries show referrals to Elections and several concurrence entries — these entries are inconsistent and may reflect clerical or cross-referencing activity; users should verify the official legislative docket for the authoritative status.
Sponsors and related measures
- Sponsors listed in metadata include Patrick M. O’Connor (presenter), and other names (Ted Cruz, Rachel May, Lea Webb, Patricia Fahy, Cordell Cleare) — these appear inconsistent with a Massachusetts state bill and should be confirmed against the official state legislative record.
- Related/companion bills and prior-session references are listed (S.187, HR 574, HR 3967, SD 406/replaces, S.9676 prior-session, A.3954), indicating companion measures in other chambers or sessions.
Practical considerations and next steps
- If advanced, the bill would require administrative guidance from the Massachusetts DOR on withholding, filing thresholds for minors, and treatment of dependent/minor income.
- Stakeholders (schools, employers, tax professionals, families) would likely seek clarifying regulations and possible transition rules (e.g., how to treat a taxpayer who turns 18 during a tax year).
- For authoritative updates (amendments, fiscal notes, vote outcomes), consult the Massachusetts Legislature’s official website and the House/Senate journals for S.2056 (Print 2056A).
Compiled from official sources — confirm details with the bill’s official record.
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