Bill
S 1990
The bill fixes personal exemption thresholds for low‑income filers: single $12,950; married filing jointly $25,900 plus other deductions; head of household $19,400 plus deductions.
Title on file: An Act relative to the state personal income tax for low‑income earners
Note on source material: The documents provided include text from multiple, unrelated measures (Massachusetts income‑tax bill, a New Jersey transportation network company training bill, and other metadata listing sponsors and hearings from other jurisdictions). This summary focuses on the Massachusetts bill text filed as Senate No. 1990 (presented by Senator Ryan C. Fattman, with Bruce E. Tarr listed on the petition), which amends chapter 62, section 5 of the Massachusetts General Laws.
Purpose
- To set/clarify the statutory dollar amounts used in section 5 of chapter 62 for determining the personal exemption/standard‑deduction thresholds used in computing Massachusetts personal income tax for low‑income filers.
Key provisions
- Amends Section 5 of chapter 62 (Mass. Gen. Laws) by replacing existing language with explicit numeric thresholds:
- Single filer: $12,950.
- Married filing a joint return: $25,900 plus the deductions allowed under paragraph (b) of subsection (B) of section 3 of chapter 62.
- Head of household: $19,400 plus the deductions allowed under the same referenced provisions of section 3.
- The amendment ties the marital status/filing-status exemption amounts to these fixed dollar figures and confirms that the married‑joint and head‑of‑household amounts are additive with certain other statutory deductions.
Who would be affected
- Massachusetts residents and part‑year/nonresident filers subject to Massachusetts personal income tax.
- Low‑ and moderate‑income taxpayers whose taxable income falls near these thresholds would see their amount of exempt income determined by these statutory figures (which affects taxable income and tax liability).
- State revenue and budgeting: by altering taxable income calculation thresholds, the change would likely reduce state income tax revenue relative to a lower exemption baseline (exact fiscal impact would require an actuarial estimate).
Procedural status and timeline (as reported in provided materials)
- Filed in the Massachusetts Senate as Senate No. 1990 (filed 1/15/2025; presented by Ryan C. Fattman).
- The copy provided lists the bill as REFERRED TO FINANCE (date in record: 2025‑01‑14).
- Additional procedural entries in the source materials are inconsistent and appear to relate to different measures and jurisdictions. For a definitive current status, consult the Massachusetts Legislature’s official website or clerk’s office.
Related/ancillary notes
- Petitioners named: Ryan C. Fattman and Bruce E. Tarr.
- Several related bill numbers and companion/previous‑session references were included in the source material but appear to reference other states or prior sessions; verify related legislation via the official legislative docket for accurate cross‑references.
If you want, I can:
- Check the current status on the Massachusetts Legislature website and return an updated procedural history.
- Prepare a short fiscal note showing how to estimate revenue impact and which state agencies would analyze it.
Compiled from official sources — confirm details with the bill’s official record.
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