Massachusetts 2023-2024 Regular Session

Massachusetts Senate Bill S1920

Introduced
2/16/23  

Caption

Relative to relieving minors of income tax obligations

Impact

The bill proposes to modify Section 4 of Chapter 62 of the General Laws, which currently stipulates tax obligations for residents and non-residents. By excluding minors from being taxed on their earned income, the bill would create a substantive change in the Massachusetts tax landscape, potentially encouraging more minors to work without the deterrent of tax liabilities. Supporters argue that this may promote responsible earning behaviors in youth, enabling them to retain their earnings for savings and personal development.

Summary

Senate Bill S1920, proposed by legislators Patrick M. O'Connor, Paul W. Mark, Susannah M. Whipps, and Michael O. Moore, seeks to amend the tax obligations placed on minors in the Commonwealth of Massachusetts. Specifically, the bill aims to relieve individuals under the age of 18 from income tax responsibilities, thereby lightening the financial burden on young earners. This legislative proposition reflects a growing trend in various states to reconsider how income tax policy affects minors, particularly in light of increasing pressure on young people to contribute financially from a younger age.

Contention

While the bill has garnered support for its intentions to relieve financial obligations among a demographic often viewed as economically vulnerable, it is not without contention. Critics may raise concerns about the implications of such tax relief, questioning the potential loss of state revenue and whether such changes could incentivize a workforce of underage workers. Additionally, discussions surrounding the intricacies of defining 'minors' in a tax context may emerge, prompting debates on age limits, income thresholds, and the consequences for those who cross these boundaries.

Companion Bills

MA S1456

Similar To Prohibiting the sale of dextromethorphan to minors

MA H1386

Similar To Relative to selling tattooing, branding, body piercing kit or device to an unlicensed body art practitioner or minor

MA H1734

Similar To To define inducing a minor into prostitution

MA H2226

Similar To Prohibiting the sale of dextromethorphan to minors

MA H4725

Replaced by Study Order

Similar Bills

No similar bills found.