Prohibits the granting of tuition assistance awards to any student who has knowingly engaged in certain antisemitic activities

2025 Regular Session Introduced by Patricia Canzoneri-Fitzpatrick and 10 co-sponsors

Massachusetts National Guard members can exclude 100% of certain pay included in federal AGI from state income tax starting 2027.

REFERRED TO HIGHER EDUCATION

Summary — S.1954 (Massachusetts): National Guard state income tax exemption

Status (provided records)
- Filed in the Massachusetts Senate as Senate No. 1954 (Senate Docket No. 1069) and presented by Senator Julian Cyr. Docket filed 01/15/2025.
- The bill text would take effect for taxable years beginning on or after January 1, 2027.
- The provided metadata about committee referrals and dates is inconsistent; portions indicate referral to the Committee on Revenue and hearings scheduled in June 2025. Verify current status on the official Massachusetts Legislature website.

Purpose
- To create a state income tax exclusion for members of the Massachusetts National Guard for certain military pay and technician pay that is otherwise included in federal adjusted gross income (AGI).

Key provisions
- Amends Section 5A of Chapter 62 (Massachusetts General Laws) by adding a new subsection (e).
- For taxable years beginning or deemed to begin on or after January 1, 2027, an individual who is a member of the Massachusetts National Guard may exclude 100% of the income received from any of the following sources — to the extent such income is included in the individual's federal AGI:
1. Service in a 32 U.S.C. duty status (examples enumerated in the bill: members attending drills, annual training, military schools; members serving in active guard/reserve (AGR) or active duty for operational support (ADOS) duty statuses).
2. Employment as a 32 U.S.C. federal dual-status technician with the Massachusetts National Guard.
3. Service in a state active-duty status.

Who is affected
- Primary beneficiaries: members of the Massachusetts National Guard (and those employed as federal dual-status technicians) who receive pay for the specified statuses.
- Secondary effects: households of affected members (reduced Massachusetts taxable income), state tax administration (changes to income-tax reporting and withholding), and state fiscal balances (reduced income tax receipts to the extent of excluded amounts).

Practical effect and implications
- Eliminates Massachusetts state income tax on the listed categories of National Guard pay that are already included in federal AGI, beginning with tax year 2027.
- No dollar cap or phase-in described in the text — the exclusion is for 100% of qualifying income.
- Likely outcomes include smaller state tax liabilities for eligible Guard members, with an associated reduction in state income tax revenue; potential positive impacts on recruitment/retention are possible but not quantified in the bill text.
- Administrative effect: taxpayers and the Department of Revenue would need to implement the new exclusion on state returns and withholding guidance.

Notes and recommended follow-up
- The supplied metadata contains conflicting committee references, sponsor lists, and dates that appear to mix records from other measures. This summary is based on the bill text filed as Senate No. 1954 (presented by Julian Cyr). Confirm current bill text, sponsorship, committee referral, and fiscal notes via the Massachusetts Legislature's bill-tracking site for authoritative status and any fiscal estimates.