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| 2 | 2 | | HOUSE DOCKET, NO. 4016 FILED ON: 1/17/2025 |
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| 3 | 3 | | HOUSE . . . . . . . . . . . . . . . No. 3231 |
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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 | | Daniel J. Ryan |
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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 National Guard state tax exemption. |
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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:Daniel J. Ryan2nd Suffolk1/17/2025 1 of 1 |
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| 16 | 16 | | HOUSE DOCKET, NO. 4016 FILED ON: 1/17/2025 |
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| 17 | 17 | | HOUSE . . . . . . . . . . . . . . . No. 3231 |
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| 18 | 18 | | By Representative Ryan of Boston, a petition (accompanied by bill, House, No. 3231) of Daniel |
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| 19 | 19 | | J. Ryan relative to state income tax exemption for National Guard members. 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 National Guard state tax exemption. |
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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 5A of Chapter 62 of the General Laws is hereby amended by, as appearing in the |
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| 29 | 29 | | 22024 Official Edition, and inserting the following section:- |
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| 30 | 30 | | 3 (e) For taxable years beginning or deemed to begin on or after January 1, 2027, an |
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| 31 | 31 | | 4individual who is a member of the Massachusetts National Guard may exclude one hundred |
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| 32 | 32 | | 5percent of the income received from any of the following sources to the extent such income is |
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| 33 | 33 | | 6included in the individual's federal adjusted gross income: (i) Serving in a 32 U.S.C. duty status |
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| 34 | 34 | | 7such as members attending drills, annual training, and military schools and members who are |
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| 35 | 35 | | 8serving in a 32 U.S.C. active guard reserve or active duty for operational support duty status; (ii) |
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| 36 | 36 | | 9Employment as a 32 U.S.C. federal dual-status technician with the Massachusetts National |
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| 37 | 37 | | 10Guard; or (iii) serving in a state active-duty status. |
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