Massachusetts 2023-2024 Regular Session

Massachusetts Senate Bill S1959

Introduced
2/16/23  

Caption

Relative to providing tax relief

Impact

If enacted, S1959 will primarily enhance the financial welfare of families in the state by modifying tax obligations associated with dependent members of a household. It introduces a new mechanism for tax credits for married individuals not filing jointly, which is a significant change aimed at recognizing varied family dynamics. By increasing the limits on allowable credits, the bill will empower many families to retain more income, potentially stimulating economic activity through increased consumer spending.

Summary

Bill S1959, introduced by Senator John C. Velis, aims to provide substantial tax relief to residents of Massachusetts. The bill proposes amendments to Chapter 62 of the General Laws, specifically targeting tax credits for married individuals, dependent credits, and adjustments to existing tax rates. The provisions of the bill suggest a revision of figures applicable to tax credits, particularly for those maintaining a household with dependents, which could significantly decrease tax liabilities for eligible taxpayers and promote family support through financial incentives.

Contention

Despite its potential benefits, the bill may face scrutiny in terms of its fiscal implications on the state's overall tax revenue. Critics might argue that the expansion of tax credits could lead to a reduction in state funds available for public services and infrastructure. Furthermore, discussions may arise about the fairness of such tax relief measures, especially in light of the ongoing economic pressures faced by various demographics within Massachusetts.

Notable_points

One notable provision in S1959 includes establishing a specific credit for taxpayers maintaining households that include individuals under the age of 13 or elderly dependents. This provision aims to highlight the support for families with young children and elder care, aiming to alleviate financial burdens during crucial periods of upbringing and caregiving.

Companion Bills

MA S1903

Similar To Establishing a tax credit for child care

MA S1768

Similar To Improving the earned income credit for working families

MA H1062

Similar To To protect taxpayer confidentiality

MA H2953

Similar To To promote adoption

MA S2465

Similar To Relative to the expansion of the residential tax exemption in the town of Provincetown

MA H4721

Replaced by Study Order

Similar Bills

No similar bills found.