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HOUSE DOCKET, NO. 2408 FILED ON: 1/19/2023
HOUSE . . . . . . . . . . . . . . . No. 3661
The Commonwealth of Massachusetts
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PRESENTED BY:
Carol A. Doherty
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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 establishing a tax exemption for pension income for certain senior citizens of the
Commonwealth.
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PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:Carol A. Doherty3rd Bristol1/19/2023Ryan M. Hamilton15th Essex2/2/2023Rodney M. Elliott16th Middlesex2/9/2023James K. Hawkins2nd Bristol2/9/2023Patrick M. O'ConnorFirst Plymouth and Norfolk2/9/2023Paul McMurtry11th Norfolk2/19/2023Peter Capano11th Essex2/19/2023Steven S. Howitt4th Bristol2/27/2023Paul R. FeeneyBristol and Norfolk3/7/2023 1 of 2
HOUSE DOCKET, NO. 2408 FILED ON: 1/19/2023
HOUSE . . . . . . . . . . . . . . . No. 3661
By Representative Doherty of Taunton, a petition (accompanied by bill, House, No. 3661) of
Carol A. Doherty and others for legislation to establish a tax exemption for pension income for
certain senior citizens. Revenue.
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Third General Court
(2023-2024)
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An Act establishing a tax exemption for pension income for certain senior citizens of the
Commonwealth.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
of the same, as follows:
1 Subsection (b) of part B of section 3 of chapter 62 of the General Laws, as appearing in
2the 2020 Official Edition, is hereby amended by inserting after clause (5) the following clause:-
3 (6) (A) For purposes of this clause, “taxable pension income” shall mean pension income
4that is taxable under section 2.
5 (B) A taxpayer shall be exempt from the tax under this chapter on the first $20,000 of
6taxable pension income.
7 (C) A taxpayer shall be exempt from the tax under this chapter on 100 per cent of taxable
8pension income if the taxpayer has paid over 20 years of tax on taxable pension income.
9 (D) For the purposes of this clause the taxpayer shall be:
10 (i) a resident of the commonwealth; 2 of 2
11 (ii) over the age of 65; and
12 (iii) at or below the area median income where the taxpayer resides as defined by the
13department of housing and community development.