1 of 1 SENATE DOCKET, NO. 1167 FILED ON: 1/19/2023 SENATE . . . . . . . . . . . . . . No. 1866 The Commonwealth of Massachusetts _________________ PRESENTED BY: Jason M. Lewis _________________ 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. _______________ 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 _______________ In the One Hundred and Ninety-Third General Court (2023-2024) _______________ 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.