Massachusetts 2025-2026 Regular Session

Massachusetts House Bill H3044

Introduced
2/27/25  

Caption

Relative to tax exemptions for contributions to a 401(k) through a sole proprietorship

Impact

If enacted, this bill could significantly enhance the retirement savings potential for sole proprietors in Massachusetts. By removing existing barriers to tax deductibility, it enables these individuals to contribute more to their retirement funds without the burden of taxation on those contributions. This change is expected to promote better financial security among independent workers, ultimately contributing to a healthier economy as these individuals accumulate more wealth over time.

Summary

House Bill 3044 aims to provide tax exemptions for contributions made to 401(k) retirement accounts through sole proprietorships. Currently, sole proprietors may face limitations in the tax deductibility of their contributions to retirement plans, which can hinder their ability to save for retirement effectively. This bill seeks to amend the Massachusetts General Laws, specifically targeting the relevant statutes around tax exemptions for small business owners and freelancers who utilize 401(k) plans for retirement savings.

Contention

Notably, while the bill is positioned as a supportive measure for small business owners, potential points of contention may arise from discussions on the fiscal implications for state revenue. Critics may argue that broad tax exemptions could lead to a reduction in available funds for public services, prompting debates over the balance between encouraging individual financial independence and maintaining necessary funding for community resources. Additionally, the bill's impact on the broader tax structure may require careful evaluation to ensure that it promotes fairness across all sectors of the economy.

Companion Bills

No companion bills found.

Similar Bills

No similar bills found.