1 of 1
HOUSE DOCKET, NO. 1472 FILED ON: 1/18/2023
HOUSE . . . . . . . . . . . . . . . No. 2961
The Commonwealth of Massachusetts
_________________
PRESENTED BY:
Erika Uyterhoeven
_________________
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 income tax rates.
_______________
PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:Erika Uyterhoeven27th Middlesex1/17/2023 1 of 3
HOUSE DOCKET, NO. 1472 FILED ON: 1/18/2023
HOUSE . . . . . . . . . . . . . . . No. 2961
By Representative Uyterhoeven of Somerville, a petition (accompanied by bill, House, No.
2961) of Erika Uyterhoeven relative to income tax rates. Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 3082 OF 2021-2022.]
The Commonwealth of Massachusetts
_______________
In the One Hundred and Ninety-Third General Court
(2023-2024)
_______________
An Act relative to income tax rates.
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 4 of Chapter 62 of the General Laws is hereby amended by striking
2lines 10 and 11, inclusive, and inserting in place thereof the following:-
3 (b) Part B taxable income shall be taxed at the rate of 6.0 per cent for tax years beginning
4on or after January 1, 2023.
5 SECTION 2. Subparagraph (1) of paragraph (b) of part B of section 3 of chapter 62 of the
6General Laws, as appearing in the 2016 Official Edition, is hereby amended by striking out
7clause (A) and inserting in place thereof the following clause:-
8 (A) a personal exemption of $6,600 for tax years beginning on or after January 1, 2023, 2 of 3
9 For taxable years beginning on or after January 1, 2024, the personal exemption shall be:
10(i) the exemption in the previous year plus $275 if the inflation-adjusted growth in baseline taxes
11in the fiscal year ending the June 30 of the previous year exceeds 2.5 per cent and the inflation-
12adjusted change in baseline taxes for each consecutive 3 month period reported by the
13commissioner between August and December of the previous year is greater than 0; or (ii) the
14personal exemption in effect for the prior year. On or before October 15 of each year, the
15commissioner shall submit a report to the secretary of administration, the house and senate
16committees on ways and means and the joint committee on revenue providing a preliminary
17statement of the personal exemption for taxable years beginning on or after the following
18January 1. On or before December 15, the commissioner shall make a final statement of the
19personal exemption for the following year to the same recipients.
20 SECTION 3. Subparagraph (1A) of said paragraph (b) of said part B of said section 3 of
21said chapter 62, as so appearing, is hereby amended by striking out clause (A) and inserting in
22place thereof the following clause:-
23 (A) a personal exemption of $10,200 for tax years beginning on or after January 1, 2023,
24 For taxable years beginning on or after January 1, 2024, the personal exemption shall be:
25(i) the exemption in the previous year plus $425 if the inflation-adjusted growth in baseline taxes
26in the fiscal year ending the June 30 of the previous year exceeds 2.5 per cent and the inflation-
27adjusted change in baseline taxes for each consecutive 3 month period reported by the
28commissioner between August and December of the previous year is greater than 0; or (ii) the
29personal exemption in effect for the prior year. On or before October 15 of each year, the
30commissioner shall submit a report to the secretary of administration, the house and senate 3 of 3
31committees on ways and means and the joint committee on revenue providing a preliminary
32statement of the personal exemption for taxable years beginning on or after the following
33January 1. On or before December 15, the commissioner shall make a final statement of the
34personal exemption for the following year to the same recipients.
35 SECTION 4. Subparagraph (2) of said paragraph (b) of said part B of said section 3 of
36said chapter 62, as so appearing, is hereby amended by striking out clause (A) and inserting in
37place thereof the following clause:-
38 (A) a personal exemption of $13,200 for tax years beginning on or after January 1, 2023,
39 For taxable years beginning on or after January 1, 2024, the personal exemption shall be:
40(i) the exemption in the previous year plus $550 if the inflation-adjusted growth in baseline taxes
41in the fiscal year ending the June 30 of the previous year exceeds 2.5 per cent and the inflation-
42adjusted change in baseline taxes for each consecutive 3 month period reported by the
43commissioner between August and December of the previous year is greater than 0; or (ii) the
44personal exemption in effect for the prior year. On or before October 15 of each year, the
45commissioner shall submit a report to the secretary of administration, the house and senate
46committees on ways and means and the joint committee on revenue providing a preliminary
47statement of the personal exemption for taxable years beginning on or after the following
48January 1. On or before December 15, the commissioner shall make a final statement of the
49personal exemption for the following year to the same recipients.