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SENATE DOCKET, NO. 951 FILED ON: 1/15/2025
SENATE . . . . . . . . . . . . . . No. 1990
The Commonwealth of Massachusetts
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PRESENTED BY:
Ryan C. Fattman
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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 state personal income tax for low-income earners.
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PETITION OF:
NAME:DISTRICT/ADDRESS :Ryan C. FattmanWorcester and HampdenBruce E. TarrFirst Essex and Middlesex2/26/2025 1 of 1
SENATE DOCKET, NO. 951 FILED ON: 1/15/2025
SENATE . . . . . . . . . . . . . . No. 1990
By Mr. Fattman, a petition (accompanied by bill, Senate, No. 1990) of Ryan C. Fattman and
Bruce E. Tarr for legislation relative to the state personal income tax for low-income earners.
Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1817 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 state personal income tax for low-income earners.
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 5 of chapter 62 of the General Laws, as appearing in the 2022 Official Edition, is
2hereby amended by striking out line 6 and inserting in place thereof the following:- "(1) In the
3case of a single person, twelve thousand nine hundred fifty dollars, or"
4 SECTION 2. Section 5 of chapter 62 of the general laws is further amended by striking
5out lines 7 through 10 and inserting in place thereof the following:- "(2) in the case of a husband
6and wife filing a joint return, twenty five thousand nine hundred dollars plus the deductions
7allowed under the following provisions of paragraph (b) of subsection (B) of section three of this
8chapter, or a person filing as a head of household, nineteen thousand four hundred dollars plus
9the deductions allowed under the following provisions of paragraph (b) of subsection (B) of
10section three of this chapter."