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| 2 | 2 | | HOUSE DOCKET, NO. 200 FILED ON: 1/7/2025 |
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| 3 | 3 | | HOUSE . . . . . . . . . . . . . . . No. 3153 |
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| 4 | 4 | | The Commonwealth of Massachusetts |
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| 5 | 5 | | _________________ |
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| 6 | 6 | | PRESENTED BY: |
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| 7 | 7 | | Hannah Kane |
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| 8 | 8 | | _________________ |
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| 9 | 9 | | To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General |
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| 10 | 10 | | Court assembled: |
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| 11 | 11 | | The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill: |
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| 12 | 12 | | An Act relative to the state tax return filings for annuities. |
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| 13 | 13 | | _______________ |
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| 14 | 14 | | PETITION OF: |
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| 15 | 15 | | NAME:DISTRICT/ADDRESS :DATE ADDED:Hannah Kane11th Worcester1/7/2025Patrick Joseph Kearney4th Plymouth1/28/2025Michael O. MooreSecond Worcester3/6/2025 1 of 2 |
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| 16 | 16 | | HOUSE DOCKET, NO. 200 FILED ON: 1/7/2025 |
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| 17 | 17 | | HOUSE . . . . . . . . . . . . . . . No. 3153 |
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| 18 | 18 | | By Representative Kane of Shrewsbury, a petition (accompanied by bill, House, No. 3153) of |
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| 19 | 19 | | Hannah Kane, Patrick Joseph Kearney and Michael O. Moore relative to the state tax return |
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| 20 | 20 | | filings for annuities. Revenue. |
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| 21 | 21 | | [SIMILAR MATTER FILED IN PREVIOUS SESSION |
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| 22 | 22 | | SEE HOUSE, NO. 2854 OF 2023-2024.] |
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| 23 | 23 | | The Commonwealth of Massachusetts |
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| 24 | 24 | | _______________ |
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| 25 | 25 | | In the One Hundred and Ninety-Fourth General Court |
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| 26 | 26 | | (2025-2026) |
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| 27 | 27 | | _______________ |
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| 28 | 28 | | An Act relative to the state tax return filings for annuities. |
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| 29 | 29 | | Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority |
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| 30 | 30 | | of the same, as follows: |
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| 31 | 31 | | 1 Section 6 subsection (b) of Chapter 62C of the general laws, as appearing in the 2016 |
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| 32 | 32 | | 2Official Edition, is hereby amended by striking out the section and inserting in place thereof the |
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| 33 | 33 | | 3following:- |
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| 34 | 34 | | 4 (b) Every executor, administrator, trustee, guardian, conservator, trustee in bankruptcy, |
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| 35 | 35 | | 5assignee for the benefit of creditors and receiver, other than a receiver of a business corporation, |
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| 36 | 36 | | 6every fiduciary referred to in section twenty-five of chapter sixty-two and every other person |
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| 37 | 37 | | 7receiving income taxable under chapter sixty-two which exceeds two hundred dollars, shall make |
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| 38 | 38 | | 8an annual return of his taxable income. An executor or administrator shall file a return under this |
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| 39 | 39 | | 9section if his decedent received any such amount not returned by the decedent as to which a tax |
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| 40 | 40 | | 10under chapter sixty-two may still be assessed within the time limited by section twenty-six of 2 of 2 |
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| 41 | 41 | | 11this chapter. If a person has been appointed executor or administrator after January first in any |
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| 42 | 42 | | 12year, the return of such income received by his decedent but not reported by him shall be due and |
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| 43 | 43 | | 13shall be filed on or before the fifteenth day of the fourth month after the date of such |
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| 44 | 44 | | 14appointment. Every such fiduciary intending to make final distribution of an estate or trust before |
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| 45 | 45 | | 15the end of any year shall file immediately prior to such distribution a return under this section of |
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| 46 | 46 | | 16all such income received by him and by his decedent during said year and prior to such |
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| 47 | 47 | | 17distribution, and the taxes thereon shall become due and payable forthwith. |
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