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