Massachusetts 2025-2026 Regular Session

Massachusetts Senate Bill S2056

Introduced
2/27/25  

Caption

Relative to relieving minors of income tax obligations

Impact

Should S2056 be enacted, it will have significant implications for the state's income tax structure. By exempting minors from income tax responsibilities, the bill seeks to alleviate financial strain for youth in Massachusetts. This change is anticipated to encourage part-time employment among minors as they pursue job opportunities without the worry of taxation on their earnings. Furthermore, it aligns with broader societal trends advocating for the economic empowerment of younger individuals, potentially fostering a generation better positioned for financial independence.

Summary

Bill S2056, entitled 'An Act relative to relieving minors of income tax obligations,' was introduced by Senator Patrick M. O'Connor to revise the existing tax code concerning minors. The primary aim of this legislation is to amend Section 4 of Chapter 62 of the Massachusetts General Laws to clarify that individuals under the age of 18 shall not be taxed on their taxable income, aligning with the intent to relieve young residents of undue financial burdens. This proposed change is grounded in the belief that minors should not be subjected to income tax obligations that can affect their ability to earn and save money during their formative years.

Contention

While the bill presents potential benefits, it may also spark debates regarding equity and revenue implications. Opponents could argue that relieving minors from tax obligations might reduce necessary state revenue, which is essential for public services benefiting all citizens, including education and infrastructure. Conversely, proponents posit that the economic gains from allowing minors to retain their earnings could invigorate local economies, as these funds are likely to be spent within the community. Such discussions will be crucial in shaping the final legislative outcome for S2056.

Companion Bills

No companion bills found.

Previously Filed As

MA S1018

Allowing municipalities to preserve owner occupancy

MA S1466

Restoring local zoning control

MA S1017

To reform the emergency assistance shelter program

MA S1464

Relative to the Regional Commissions on the Status of Women

MA S1894

Providing disability compensation for qualified correctional officers

MA S1919

Repealing the sales tax on boats built or rebuilt in the Commonwealth

MA S1900

Increasing the property tax exemption for disabled veterans

MA S416

Providing opportunity for youth with substance use disorder

Similar Bills

No similar bills found.