Bill
H 3865
SC-style tax changes: minors under 18 may deduct their earnings and are not required to file a state return, reducing tax and filing burdens (MA text also mixed in).
Status snapshot
- Bill number: H 3865
- Title (as listed): Income tax deduction
- Introduced: January 30, 2025 (first read); additional filing/entry shown January 17, 2025 and February 27, 2025 in the legislative actions log
- Current referral: Committee on Ways and Means (also shows prior referral to Veterans and Federal Affairs)
- Hearing scheduled: July 22, 2025, 1:00–5:00 PM (A‑2)
- Related: HD 3418 (replaces)
- Note on materials provided: the bill text in the packet appears to combine sections from two different measures (a Massachusetts “reimbursing armed service members” proposal and a South Carolina income‑tax exemption for minors). The summary below describes both parts as presented; users should verify the official legislative text.
Purpose and intent
- Two different themes appear in the provided materials:
1. A Massachusetts bill titled “An Act relative to reimbursing armed service members” that amends local government employee benefit language in chapter 33.
2. A South Carolina‑style draft that would create an income‑tax deduction and a non‑filing rule for individuals under age 18.
Key provisions (as presented)
Practical effect (based on text): clarifies that county, city, and town employees are entitled either to the benefits/protections of the cited section or to benefits under prior law that had been accepted—likely a technical clarification to ensure local government employees (including armed service members employed by municipalities/cities/counties) receive specified benefits or reimbursement protections. The precise benefits referenced depend on the broader Section 59 context.
South Carolina‑style tax provisions (appears to be inserted)
Amends Section 12‑6‑1140 to add a new deduction:
Adds Section 12‑6‑4915:
Effective date: upon approval by the Governor (per the draft language).
Practical effect: minors (under 18 on Jan 1) would have their earnings excluded/deductible for state income tax purposes and would not be required to file a state return, reducing compliance burdens and state tax liability for minors; potential state revenue impact depends on scale.
Who is affected
- If the Massachusetts portion is the operative text: county, city, and town employees in Massachusetts (including those who are armed service members employed by local governments) would be explicitly covered by the benefits/protections referenced in Section 59.
- If the South Carolina provisions are operative: residents of South Carolina under age 18 with earned income would be exempted from state filing requirements and would receive a deduction for their earnings, reducing their state tax liability and administrative burden.
Procedural/timing notes
- The file shows mixed procedural entries (introduced/read, referrals to both Veterans and Federal Affairs and Ways and Means, and a Senate concurrence). Because the packet appears to conflate two different state bills, confirm the official legislature website or clerk’s office for the authoritative current text, sponsors, and committee assignments.
- A committee hearing is scheduled for 07/22/2025 (A‑2); any movement or amendments would occur through that committee process.
Recommendation
- Verify which state’s bill text is the official H 3865 in the relevant legislative chamber (Massachusetts vs. South Carolina language conflict). Once the correct, finalized text is confirmed, a targeted analysis of fiscal impact, affected programs, and statutory cross‑references should be prepared.
Compiled from official sources — confirm details with the bill’s official record.
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