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HOUSE DOCKET, NO. 2635 FILED ON: 1/19/2023
HOUSE . . . . . . . . . . . . . . . No. 1660
The Commonwealth of Massachusetts
_________________
PRESENTED BY:
Christopher M. Markey
_________________
To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:
The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
An Act relative to the tax status of alimony.
_______________
PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:Christopher M. Markey9th Bristol1/19/2023 1 of 2
HOUSE DOCKET, NO. 2635 FILED ON: 1/19/2023
HOUSE . . . . . . . . . . . . . . . No. 1660
By Representative Markey of Dartmouth, a petition (accompanied by bill, House, No. 1660) of
Christopher M. Markey relative to the tax status of alimony. The Judiciary.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 1767 OF 2021-2022.]
The Commonwealth of Massachusetts
_______________
In the One Hundred and Ninety-Third General Court
(2023-2024)
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An Act relative to the tax status of alimony.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
of the same, as follows:
1 SECTION 1. Section 53 of chapter 208 of the General Laws, as appearing the 2020
2Official Edition, is hereby amended by striking out subsection b and inserting in place thereof the
3following :-
4 (b) (i) Except for reimbursement alimony or circumstances warranting deviation for other
5forms of alimony, the amount of alimony should generally not exceed the recipient's need or 30
6to 35 per cent of the difference between the parties’ gross incomes, if federally tax deductible, or,
7if not federally tax deductible as of January 1, 2019, the recipient’s need or 23 per cent to 28 per
8cent of the difference between the parties’ gross incomes, as established at the time of the order
9being issued. Subject to subsection (c), income shall be defined as set forth in the Massachusetts
10child support guidelines. 2 of 2
11 (b) (ii) The provisions of this Act shall only apply to alimony orders entered on or after
12January 1, 2019 or to any existing alimony agreement entered into prior to the 2019 that is
13modified on or after January 1, 2019.