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HOUSE DOCKET, NO. 989 FILED ON: 1/14/2025
HOUSE . . . . . . . . . . . . . . . No. 3262
The Commonwealth of Massachusetts
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PRESENTED BY:
Erika Uyterhoeven
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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 income tax rates.
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PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:Erika Uyterhoeven27th Middlesex1/14/2025 1 of 3
HOUSE DOCKET, NO. 989 FILED ON: 1/14/2025
HOUSE . . . . . . . . . . . . . . . No. 3262
By Representative Uyterhoeven of Somerville, a petition (accompanied by bill, House, No.
3262) of Erika Uyterhoeven relative to income tax rates. 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 income tax rates.
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 4 of Chapter 62 of the General Laws is hereby amended by
2paragraph (b) and inserting in place thereof the following:-
3 (b) Part B taxable income shall be taxed at the rate of 6.0 per cent for tax years beginning
4on or after January 1, 2025.
5 SECTION 2. Subparagraph (1) of paragraph (b) of part B of section 3 of chapter 62 of the
6General Laws, as appearing in the 2022 Official Edition, is hereby amended by striking out
7clause (A) and inserting in place thereof the following clause:-
8 (A) a personal exemption of $6,600 for tax years beginning on or after January 1, 2025,
9 For taxable years beginning on or after January 1, 2026, the personal exemption shall be:
10(i) the exemption in the previous year plus $275 if the inflation-adjusted growth in baseline taxes
11in the fiscal year ending the June 30 of the previous year exceeds 2.5 per cent and the inflation-
12adjusted change in baseline taxes for each consecutive 3 month period reported by the 2 of 3
13commissioner between August and December of the previous year is greater than 0; or (ii) the
14personal exemption in effect for the prior year. On or before October 15 of each year, the
15commissioner shall submit a report to the secretary of administration, the house and senate
16committees on ways and means and the joint committee on revenue providing a preliminary
17statement of the personal exemption for taxable years beginning on or after the following
18January 1. On or before December 15, the commissioner shall make a final statement of the
19personal exemption for the following year to the same recipients.
20 SECTION 3. Subparagraph (1A) of said paragraph (b) of said part B of said section 3 of
21said chapter 62, as so appearing, is hereby amended by striking out clause (A) and inserting in
22place thereof the following clause:-
23 (A) a personal exemption of $10,200 for tax years beginning on or after January 1, 2025,
24 For taxable years beginning on or after January 1, 2026, the personal exemption shall be:
25(i) the exemption in the previous year plus $425 if the inflation-adjusted growth in baseline taxes
26in the fiscal year ending the June 30 of the previous year exceeds 2.5 per cent and the inflation-
27adjusted change in baseline taxes for each consecutive 3 month period reported by the
28commissioner between August and December of the previous year is greater than 0; or (ii) the
29personal exemption in effect for the prior year. On or before October 15 of each year, the
30commissioner shall submit a report to the secretary of administration, the house and senate
31committees on ways and means and the joint committee on revenue providing a preliminary
32statement of the personal exemption for taxable years beginning on or after the following
33January 1. On or before December 15, the commissioner shall make a final statement of the
34personal exemption for the following year to the same recipients. 3 of 3
35 SECTION 4. Subparagraph (2) of said paragraph (b) of said part B of said section 3 of
36said chapter 62, as so appearing, is hereby amended by striking out clause (A) and inserting in
37place thereof the following clause:-
38 (A) a personal exemption of $13,200 for tax years beginning on or after January 1, 2025,
39 For taxable years beginning on or after January 1, 2026, the personal exemption shall be:
40(i) the exemption in the previous year plus $550 if the inflation-adjusted growth in baseline taxes
41in the fiscal year ending the June 30 of the previous year exceeds 2.5 per cent and the inflation-
42adjusted change in baseline taxes for each consecutive 3 month period reported by the
43commissioner between August and December of the previous year is greater than 0; or (ii) the
44personal exemption in effect for the prior year. On or before October 15 of each year, the
45commissioner shall submit a report to the secretary of administration, the house and senate
46committees on ways and means and the joint committee on revenue providing a preliminary
47statement of the personal exemption for taxable years beginning on or after the following
48January 1. On or before December 15, the commissioner shall make a final statement of the
49personal exemption for the following year to the same recipients.