Massachusetts 2023-2024 Regular Session

Massachusetts House Bill H3534

Introduced
2/16/23  

Caption

Providing for prisoners of war

Impact

If enacted, HB 3534 would amend chapter 62 of the Massachusetts General Laws to include a specific subparagraph that addresses the income tax treatment of POWs. This change reflects a broader effort to honor and provide support to veterans and military personnel who have endured captivity. Proponents of the bill argue that such tax relief could provide significant financial assistance to POWs, acknowledging their service and the hardships they have experienced.

Summary

House Bill 3534 aims to provide an income tax exemption for individuals classified as prisoners of war (POWs). Specifically, the bill defines a POW as a person who was formally appointed, enrolled, enlisted, or inducted into the military forces of the United States and who has been captured and incarcerated by an enemy during armed conflict. The proposed legislation grants this tax exemption for the lifetime of the POW, recognizing the unique challenges and sacrifices these individuals have faced.

Contention

Despite the bill's intent to support POWs, there may be points of contention regarding the impact on state tax revenue and the potential establishment of additional special provisions within the tax code. Critics might argue that while the intentions are noble, the state must balance these exemptions against its broader fiscal responsibilities. Discussions surrounding the bill could also explore equitable treatment for all veterans and whether similar benefits should be extended to other groups of veterans who faced significant challenges during their service.

Companion Bills

MA H4719

Replaced by Study Order

Previously Filed As

MA H574

Relative to facilities grants for approved projects under the school building assistance program

MA H1287

Relative to admissions requirements to institutions of higher education

MA H3422

Clarifying the vehicle transfer and registration laws

MA H1952

Expanding the community college training incentive program

MA H1761

Relative to the protection of persons with disabilities

MA H2948

Establishing a tax credit for veteran license plates

MA H2947

Regarding late payments and interest rates for real estate bills and personal property taxes

MA H95

Relative to the definition of livestock

Similar Bills

No similar bills found.