Massachusetts 2023-2024 Regular Session

Massachusetts Senate Bill S1784 Latest Draft

Bill / Introduced Version Filed 02/16/2023

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SENATE DOCKET, NO. 1114       FILED ON: 1/18/2023
SENATE . . . . . . . . . . . . . . No. 1784
The Commonwealth of Massachusetts
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PRESENTED BY:
Julian Cyr
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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 relative to estate tax reform.
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PETITION OF:
NAME:DISTRICT/ADDRESS :Julian CyrCape and IslandsJason M. LewisFifth Middlesex2/7/2023Sal N. DiDomenicoMiddlesex and Suffolk2/7/2023Mike Connolly26th Middlesex2/7/2023Carmine Lawrence Gentile13th Middlesex2/7/2023Michael D. BradySecond Plymouth and Norfolk2/7/2023Rebecca L. RauschNorfolk, Worcester and Middlesex2/7/2023Liz MirandaSecond Suffolk2/22/2023James B. EldridgeMiddlesex and Worcester2/22/2023Adam GomezHampden2/22/2023Rita A. Mendes11th Plymouth2/28/2023Danillo A. Sena37th Middlesex2/28/2023Patricia D. JehlenSecond Middlesex2/28/2023Joanne M. ComerfordHampshire, Franklin and Worcester2/28/2023 1 of 1
SENATE DOCKET, NO. 1114       FILED ON: 1/18/2023
SENATE . . . . . . . . . . . . . . No. 1784
By Mr. Cyr, a petition (accompanied by bill, Senate, No. 1784) of Julian Cyr, Jason M. Lewis, 
Sal N. DiDomenico, Mike 	Connolly and other members of the General Court for legislation 
relative to estate tax reform. 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 relative to estate tax reform.
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 2A of Chapter 65C of the General Laws, as appearing in the 2020 Official 
2Edition, is hereby amended by adding the following new paragraph at the end of subsection (a):-
3 For decedents dying after December thirty-first, two thousand twenty-two, no tax shall be 
4imposed pursuant to this subsection that reduces the decedent’s Massachusetts net estate to an 
5amount less than two million dollars.