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| 2 | 2 | | HOUSE DOCKET, NO. 426 FILED ON: 1/9/2025 |
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| 3 | 3 | | HOUSE . . . . . . . . . . . . . . . No. 3173 |
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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 | | Marc T. Lombardo |
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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 taxes on overtime wages. |
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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:Marc T. Lombardo22nd Middlesex1/9/2025 1 of 1 |
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| 16 | 16 | | HOUSE DOCKET, NO. 426 FILED ON: 1/9/2025 |
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| 17 | 17 | | HOUSE . . . . . . . . . . . . . . . No. 3173 |
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| 18 | 18 | | By Representative Lombardo of Billerica, a petition (accompanied by bill, House, No. 3173) of |
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| 19 | 19 | | Marc T. Lombardo relative to taxes on overtime wages. Revenue. |
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| 20 | 20 | | The Commonwealth of Massachusetts |
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| 21 | 21 | | _______________ |
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| 22 | 22 | | In the One Hundred and Ninety-Fourth General Court |
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| 23 | 23 | | (2025-2026) |
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| 24 | 24 | | _______________ |
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| 25 | 25 | | An Act relative to taxes on overtime wages. |
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| 26 | 26 | | Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority |
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| 27 | 27 | | of the same, as follows: |
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| 28 | 28 | | 1 SECTION 1. Section 1 of chapter 62 of the General Laws, as most recently amended by |
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| 29 | 29 | | 2section 100 of chapter 140 of the acts of 2024, is hereby further amended by adding the |
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| 30 | 30 | | 3following paragraph:- |
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| 31 | 31 | | 4 (s) “Overtime wage”, wages paid to an hourly employee for working in excess of 40 |
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| 32 | 32 | | 5hours per week; provided, that wages earned by salaried employees shall not constitute overtime |
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| 33 | 33 | | 6wage. |
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| 34 | 34 | | 7 SECTION 2. Paragraph (b) of part B of section 3 of said chapter 62, as appearing in the |
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| 35 | 35 | | 82022 Official Edition, is hereby amended by adding the following subparagraph:- |
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| 36 | 36 | | 9 (6) An amount equal to the overtime wages earned by the taxpayer within the taxable |
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| 37 | 37 | | 10year. |
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