Massachusetts 2023-2024 Regular Session

Massachusetts Senate Bill S1866 Compare Versions

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22 SENATE DOCKET, NO. 1167 FILED ON: 1/19/2023
33 SENATE . . . . . . . . . . . . . . No. 1866
44 The Commonwealth of Massachusetts
55 _________________
66 PRESENTED BY:
77 Jason M. Lewis
88 _________________
99 To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
1010 Court assembled:
1111 The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
1212 An Act preventing high-income tax avoidance.
1313 _______________
1414 PETITION OF:
1515 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
1616 SENATE DOCKET, NO. 1167 FILED ON: 1/19/2023
1717 SENATE . . . . . . . . . . . . . . No. 1866
1818 By Mr. Lewis, a petition (accompanied by bill, Senate, No. 1866) of Jason M. Lewis, Jack
1919 Patrick Lewis, Erika Uyterhoeven, Sal N. DiDomenico and other members of the General Court
2020 for legislation to prevent high-income tax avoidance. Revenue.
2121 The Commonwealth of Massachusetts
2222 _______________
2323 In the One Hundred and Ninety-Third General Court
2424 (2023-2024)
2525 _______________
2626 An Act preventing high-income tax avoidance.
2727 Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
2828 of the same, as follows:
2929 1 SECTION 1. Section 6 of chapter 62C of the General Laws, as appearing in the 2020
3030 2Official Edition, is hereby amended by adding the following sentence at the end of the final
3131 3paragraph of subsection (a):- A married couple must file a joint return for any year in which they
3232 4file a joint federal income tax return.
3333 5 SECTION 2. The provisions of this Act shall apply to all tax years commencing after
3434 6December 31, 2022.