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HOUSE DOCKET, NO. 4016 FILED ON: 1/17/2025
HOUSE . . . . . . . . . . . . . . . No. 3231
The Commonwealth of Massachusetts
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PRESENTED BY:
Daniel J. Ryan
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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 National Guard state tax exemption.
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PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:Daniel J. Ryan2nd Suffolk1/17/2025 1 of 1
HOUSE DOCKET, NO. 4016 FILED ON: 1/17/2025
HOUSE . . . . . . . . . . . . . . . No. 3231
By Representative Ryan of Boston, a petition (accompanied by bill, House, No. 3231) of Daniel
J. Ryan relative to state income tax exemption for National Guard members. 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 National Guard state tax exemption.
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 5A of Chapter 62 of the General Laws is hereby amended by, as appearing in the
22024 Official Edition, and inserting the following section:-
3 (e) For taxable years beginning or deemed to begin on or after January 1, 2027, an
4individual who is a member of the Massachusetts National Guard may exclude one hundred
5percent of the income received from any of the following sources to the extent such income is
6included in the individual's federal adjusted gross income: (i) Serving in a 32 U.S.C. duty status
7such as members attending drills, annual training, and military schools and members who are
8serving in a 32 U.S.C. active guard reserve or active duty for operational support duty status; (ii)
9Employment as a 32 U.S.C. federal dual-status technician with the Massachusetts National
10Guard; or (iii) serving in a state active-duty status.