Massachusetts 2023 2023-2024 Regular Session

Massachusetts Senate Bill S1866 Introduced / Bill

Filed 02/16/2023

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SENATE DOCKET, NO. 1167       FILED ON: 1/19/2023
SENATE . . . . . . . . . . . . . . No. 1866
The Commonwealth of Massachusetts
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PRESENTED BY:
Jason M. Lewis
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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 preventing high-income tax avoidance.
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PETITION OF:
NAME:DISTRICT/ADDRESS :Jason M. LewisFifth MiddlesexJack Patrick Lewis7th Middlesex1/26/2023Erika Uyterhoeven27th Middlesex1/26/2023Sal N. DiDomenicoMiddlesex and Suffolk2/1/2023Michael D. BradySecond Plymouth and Norfolk2/1/2023Carmine Lawrence Gentile13th Middlesex2/3/2023Julian CyrCape and Islands2/7/2023Liz MirandaSecond Suffolk2/10/2023James B. EldridgeMiddlesex and Worcester2/13/2023Jacob R. OliveiraHampden, Hampshire and Worcester2/13/2023Joanne M. ComerfordHampshire, Franklin and Worcester2/15/2023Rebecca L. RauschNorfolk, Worcester and Middlesex2/17/2023Adam GomezHampden2/21/2023Danillo A. Sena37th Middlesex2/23/2023Patricia D. JehlenSecond Middlesex2/28/2023Vanna Howard17th Middlesex2/28/2023Pavel M. PayanoFirst Essex3/8/2023 1 of 1
SENATE DOCKET, NO. 1167       FILED ON: 1/19/2023
SENATE . . . . . . . . . . . . . . No. 1866
By Mr. Lewis, a petition (accompanied by bill, Senate, No. 1866) of Jason M. Lewis, Jack 
Patrick Lewis, Erika Uyterhoeven, Sal N. DiDomenico and other members of the General Court 
for legislation to prevent high-income tax avoidance. 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 preventing high-income tax avoidance.
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 6 of chapter 62C of the General Laws, as appearing in the 2020 
2Official Edition, is hereby amended by adding the following sentence at the end of the final 
3paragraph of subsection (a):- A married couple must file a joint return for any year in which they 
4file a joint federal income tax return.
5 SECTION 2. The provisions of this Act shall apply to all tax years commencing after 
6December 31, 2022.