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| 2 | 2 | | SENATE DOCKET, NO. 951 FILED ON: 1/15/2025 |
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| 3 | 3 | | SENATE . . . . . . . . . . . . . . No. 1990 |
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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 | | Ryan C. Fattman |
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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 the state personal income tax for low-income earners. |
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| 13 | 13 | | _______________ |
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| 14 | 14 | | PETITION OF: |
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| 15 | 15 | | NAME:DISTRICT/ADDRESS :Ryan C. FattmanWorcester and HampdenBruce E. TarrFirst Essex and Middlesex2/26/2025 1 of 1 |
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| 16 | 16 | | SENATE DOCKET, NO. 951 FILED ON: 1/15/2025 |
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| 17 | 17 | | SENATE . . . . . . . . . . . . . . No. 1990 |
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| 18 | 18 | | By Mr. Fattman, a petition (accompanied by bill, Senate, No. 1990) of Ryan C. Fattman and |
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| 19 | 19 | | Bruce E. Tarr for legislation relative to the state personal income tax for low-income earners. |
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| 20 | 20 | | Revenue. |
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| 21 | 21 | | [SIMILAR MATTER FILED IN PREVIOUS SESSION |
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| 22 | 22 | | SEE SENATE, NO. 1817 OF 2023-2024.] |
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| 23 | 23 | | The Commonwealth of Massachusetts |
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| 24 | 24 | | _______________ |
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| 25 | 25 | | In the One Hundred and Ninety-Fourth General Court |
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| 26 | 26 | | (2025-2026) |
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| 27 | 27 | | _______________ |
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| 28 | 28 | | An Act relative to the state personal income tax for low-income earners. |
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| 29 | 29 | | Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority |
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| 30 | 30 | | of the same, as follows: |
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| 31 | 31 | | 1 Section 5 of chapter 62 of the General Laws, as appearing in the 2022 Official Edition, is |
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| 32 | 32 | | 2hereby amended by striking out line 6 and inserting in place thereof the following:- "(1) In the |
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| 33 | 33 | | 3case of a single person, twelve thousand nine hundred fifty dollars, or" |
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| 34 | 34 | | 4 SECTION 2. Section 5 of chapter 62 of the general laws is further amended by striking |
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| 35 | 35 | | 5out lines 7 through 10 and inserting in place thereof the following:- "(2) in the case of a husband |
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| 36 | 36 | | 6and wife filing a joint return, twenty five thousand nine hundred dollars plus the deductions |
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| 37 | 37 | | 7allowed under the following provisions of paragraph (b) of subsection (B) of section three of this |
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| 38 | 38 | | 8chapter, or a person filing as a head of household, nineteen thousand four hundred dollars plus |
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| 39 | 39 | | 9the deductions allowed under the following provisions of paragraph (b) of subsection (B) of |
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| 40 | 40 | | 10section three of this chapter." |
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