1 of 1 HOUSE DOCKET, NO. 119 FILED ON: 1/6/2025 HOUSE . . . . . . . . . . . . . . . No. 3879 The Commonwealth of Massachusetts _________________ PRESENTED BY: Adam J. Scanlon _________________ 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 providing for prisoners of war. _______________ PETITION OF: NAME:DISTRICT/ADDRESS :DATE ADDED:Adam J. Scanlon14th Bristol1/6/2025 1 of 1 HOUSE DOCKET, NO. 119 FILED ON: 1/6/2025 HOUSE . . . . . . . . . . . . . . . No. 3879 By Representative Scanlon of North Attleborough, a petition (accompanied by bill, House, No. 3879) of Adam J. Scanlon relative to providing for a prisoner of war income tax exemption. Veterans and Federal Affairs. The Commonwealth of Massachusetts _______________ In the One Hundred and Ninety-Fourth General Court (2025-2026) _______________ An Act providing for prisoners of war. 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. Paragraph 2 of subsection (a) of section 2 of chapter 62 of the General 2Laws, as appearing in the 2020 Official Edition, is hereby amended by adding the following 3subparagraph:- 4 (R) income received by a prisoner of war, defined as a person having been regularly 5appointed, enrolled, enlisted or inducted into the military forces of the United States and having 6been captured, separated and incarcerated by an enemy of the United States during an armed 7conflict; and provided further, that the exemption pursuant to this paragraph shall be allowed for 8the lifetime of the prisoner of war.