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SENATE DOCKET, NO. 2354 FILED ON: 1/20/2023
SENATE . . . . . . . . . . . . . . No. 1817
The Commonwealth of Massachusetts
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PRESENTED BY:
Ryan C. Fattman
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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 the state personal income tax for low-income earners.
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PETITION OF:
NAME:DISTRICT/ADDRESS :Ryan C. FattmanWorcester and Hampden 1 of 1
SENATE DOCKET, NO. 2354 FILED ON: 1/20/2023
SENATE . . . . . . . . . . . . . . No. 1817
By Mr. Fattman, a petition (accompanied by bill, Senate, No. 1817) of Ryan C. Fattman for
legislation relative to the state personal income tax for low-income earners. 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 the state personal income tax for low-income earners.
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 5 of chapter 62 of the General Laws, as appearing in the 2020
2Official Edition, is hereby amended by striking out line 6 and inserting in place thereof the
3following:-
4 (1) In the case of a single person, twelve thousand nine hundred fifty dollars, or
5 SECTION 2. Section 5 of chapter 62 of the general laws is further amended by striking
6out lines 7 through 10 and inserting in place thereof the following:-
7 (2) in the case of a husband and wife filing a joint return, twenty five thousand nine
8hundred dollars plus the deductions allowed under the following provisions of paragraph (b) of
9subsection (B) of section three of this chapter, or a person filing as a head of household, nineteen
10thousand four hundred dollars plus the deductions allowed under the following provisions of
11paragraph (b) of subsection (B) of section three of this chapter.