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S 2010

Relates to the encroachment or adverse effect upon military operations by tall energy structures, major renewable energy facilities or wind energy facilities

2025 Regular Session Introduced by Rob Ortt

Inserts 'one year after' into two tax-death timing clauses, potentially delaying when taxes are due for active-duty service members and elderly taxpayers.

REFERRED TO ENERGY AND TELECOMMUNICATIONS
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Bill Summary · S 2010

Bill Summary — S 2010 (TERMS Act)

An Act relative to taxes due upon the death of active duty personnel and the elderly

Purpose / Intent

The bill proposes targeted, small amendments to Chapter 59, Section 5 of the Massachusetts General Laws to change the timing language in two statutory clauses that relate to taxes due following the death of certain taxpayers. The stated title indicates the change is intended to affect taxes due upon the death of active duty military personnel and of elderly taxpayers.

Key provisions

  • Amends Clause Eighteenth A of Section 5 of Chapter 59 by inserting the words “one year after” immediately following the word “or” in the existing clause text.
  • Amends Clause Forty‑first A of Section 5 of Chapter 59 in the same manner: inserting “one year after” after the word “or”.

The bill text supplied is limited to the insertion of the phrase and does not reproduce the surrounding statutory language. No dollar amounts, sunset dates, or other substantive changes are included.

Effect / who would be affected

  • Primary subjects: active duty military personnel and elderly taxpayers (as indicated in the bill title). More precisely, the amendment targets whatever situations are governed by Clause Eighteenth A and Clause Forty‑first A of Section 5, Chapter 59 — provisions that currently govern timing of tax liability or exemptions in certain death‑related circumstances.
  • Secondary subjects: estates, heirs, municipal tax collectors, and municipal budgets — because changing when a tax becomes due can affect collection timing and cash flow.
  • The practical effect (delay or clarification of the due date) depends on the existing statutory sentences into which the phrase “one year after” is inserted.

Procedural status & timeline (as provided)

  • Filed in the Senate: 01/15/2025 (Senate Docket No. 1189)
  • Introduced in Senate: 06/10/2025
  • Status noted: REFERRED TO ENERGY AND TELECOMMUNICATIONS (recorded more than once)
  • Other recorded actions (from provided text): Referred to Revenue; Read twice and referred to Committee on Commerce, Science, and Transportation; Hearing scheduled 04/08/2025; House concurred. Note: the provided legislative-action list contains inconsistent committee references and dates. The bill appears to be at an early referral/hearing stage.

Potential fiscal and legal impacts

  • Timing of municipal tax receipts could shift (a short-term revenue timing effect if taxes are deferred by one year).
  • Impact on estates and beneficiaries depends on whether the insertion operates to postpone the date taxes are assessed/collected after a taxpayer’s death.
  • Because the amendment is limited to inserting “one year after,” its precise legal effect requires reading the full existing language of Clauses Eighteenth A and Forty‑first A to determine whether it creates a one‑year deferral, clarifies an ambiguity, or changes the triggering event.

Uncertainties / recommended follow‑up

  • The bill text does not include the complete clause contexts; to determine exact effect, compare the current statutory text of Clause Eighteenth A and Clause Forty‑first A (G. L. c.59, §5) with the proposed insertion.
  • Confirm which committee has jurisdiction and the correct procedural history, since the provided actions contain conflicting entries.
  • If assessing fiscal impact, request municipal revenue estimates from the Mass. Department of Revenue or a fiscal note based on the clauses’ full wording.

Prepared to provide: (1) a side‑by‑side comparison of the current clauses and the post‑amendment text if you supply or permit lookup of the existing statute language, and (2) a short legal interpretation of how the insertion would operate in context.

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

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