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S 2075

Relates to state agency contracts with not-for-profit corporations

2025 Regular Session Introduced by Jamaal Bailey and 6 co-sponsors

Raises MA no-tax income thresholds: single up to $12,550; married filing jointly up to $25,100; head of household up to $18,800, expanding relief for more residents.

REFERRED TO GOVERNMENTAL OPERATIONS
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Bill Summary · S 2075

Summary — S.2075: "Future Long Range Assault Aircraft Medical Evacuation and Special Operations Procurement Act of 2025"

(Act as filed: An Act relative to providing direct relief to the residents of the commonwealth by increasing the threshold on no tax status)

Note: The bill header/title and some metadata (committee referrals and sponsors) contain inconsistencies in the provided file. This summary focuses on the bill text as presented, which amends chapter 62, section 5(a) of the Massachusetts General Laws to increase the statutory “no tax” income thresholds.

Main purpose

To increase the statutory income thresholds under which a Massachusetts resident individual is treated as owing no state income tax — i.e., raise the minimum income amounts (the “no tax” thresholds) for single filers, married couples filing jointly, and heads of household. The sponsor describes this as providing direct relief to Commonwealth residents.

Key provisions (textual changes)

  • Amends chapter 62, section 5(a), paragraph (1):
    • Replaces the existing single filer “no tax” threshold of “eight thousand dollars” with $12,550.
  • Replaces existing paragraph (2) with two new paragraphs:
    • (2) For husband and wife filing a joint return: $25,100.
    • (3) For a person filing as head of household: $18,800.

In effect, residents with taxable income at or below these amounts would be in the statutory “no tax” category and would owe no Massachusetts income tax.

Who is affected

  • Directly affects Massachusetts resident individual income taxpayers:
    • Single filers with taxable income ≤ $12,550.
    • Married couples filing jointly with taxable income ≤ $25,100.
    • Heads of household with taxable income ≤ $18,800.
  • Indirectly affects state budget and revenue: higher thresholds reduce the number of taxpayers with positive liability, reducing personal income tax receipts.
  • State agencies that administer tax collection (Massachusetts Department of Revenue) would implement the new thresholds if enacted.

Procedural status & timeline (as provided)

  • Introduced in Senate: 2025-06-12 (also filed 1/7/2025 in docket text)
  • Early committee referrals listed to Revenue and Procurement & Contracts; current status line shows: REFERRED TO GOVERNMENTAL OPERATIONS.
  • Legislative actions in the document include: PASSED SENATE (3/27/2025), delivered to the Assembly, advanced to third reading, various committee hearings scheduled (e.g., hearings listed for 11/18/2025).
  • Note: The legislative action log includes duplicated and conflicting entries (multiple referral dates and committees). The reader should consult the official Massachusetts Legislature website for the most up-to-date procedural status.

Potential impact

  • Tax relief for low- and moderate-income residents (raises the break-even income for owing no state tax).
  • Reduction in state personal income tax revenue; the fiscal impact (dollar amount) is not specified in the bill text and would require an official revenue estimate from the Department of Revenue or the legislature’s budget office.
  • Administrative effect: DOR would update tax forms, withholding tables, and guidance to reflect new thresholds.

Notes and data irregularities

  • The bill’s short title in the header ("Future Long Range Assault Aircraft Medical Evacuation and Special Operations Procurement Act of 2025") does not match the substantive text, which amends income tax thresholds.
  • Sponsor and committee metadata appear inconsistent (listed sponsors include a mix of federal and state names).
  • Given these inconsistencies, users should confirm final bill language and current status on the Massachusetts Legislature’s official bill tracker before relying on this summary for compliance or policy analysis.

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

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