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SENATE DOCKET, NO. 1998 FILED ON: 1/17/2025
SENATE . . . . . . . . . . . . . . No. 1100
The Commonwealth of Massachusetts
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PRESENTED BY:
Paul R. Feeney
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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 the collateral consequences of alimony.
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PETITION OF:
NAME:DISTRICT/ADDRESS :Paul R. FeeneyBristol and Norfolk 1 of 1
SENATE DOCKET, NO. 1998 FILED ON: 1/17/2025
SENATE . . . . . . . . . . . . . . No. 1100
By Mr. Feeney, a petition (accompanied by bill, Senate, No. 1100) of Paul R. Feeney for
legislation relative to the federal tax collateral consequences of alimony. The Judiciary.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 969 OF 2023-2024.]
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 the collateral consequences of alimony.
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 53 of chapter 208 of the General Laws, as appearing in the 2022 Official Edition,
2is hereby amended by inserting after the word “incomes”, in line 14, the following words:- ", if
3federally tax deductible, or, if not federally tax deductible, the recipient’s need or 23 per cent to
428 per cent of the difference between the parties’ gross incomes, as".