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HOUSE DOCKET, NO. 426 FILED ON: 1/9/2025
HOUSE . . . . . . . . . . . . . . . No. 3173
The Commonwealth of Massachusetts
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PRESENTED BY:
Marc T. Lombardo
_________________
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 taxes on overtime wages.
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PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:Marc T. Lombardo22nd Middlesex1/9/2025 1 of 1
HOUSE DOCKET, NO. 426 FILED ON: 1/9/2025
HOUSE . . . . . . . . . . . . . . . No. 3173
By Representative Lombardo of Billerica, a petition (accompanied by bill, House, No. 3173) of
Marc T. Lombardo relative to taxes on overtime wages. Revenue.
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Fourth General Court
(2025-2026)
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An Act relative to taxes on overtime wages.
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 1. Section 1 of chapter 62 of the General Laws, as most recently amended by
2section 100 of chapter 140 of the acts of 2024, is hereby further amended by adding the
3following paragraph:-
4 (s) “Overtime wage”, wages paid to an hourly employee for working in excess of 40
5hours per week; provided, that wages earned by salaried employees shall not constitute overtime
6wage.
7 SECTION 2. Paragraph (b) of part B of section 3 of said chapter 62, as appearing in the
82022 Official Edition, is hereby amended by adding the following subparagraph:-
9 (6) An amount equal to the overtime wages earned by the taxpayer within the taxable
10year.