Massachusetts 2025-2026 Regular Session

Massachusetts Senate Bill S2050

Introduced
2/27/25  

Caption

Relative to exempting active duty military personnel from state income tax while based out of state

Impact

If enacted, this legislation would directly influence Chapter 62 of the Massachusetts General Laws, specifically Section 2(a)(2). The proposed amendment would allow military wages earned by residents of Massachusetts while on active duty and stationed outside the state to be exempt from state income tax. This change would not only provide a tangible benefit to military personnel but could also enhance support for local military families, possibly improving their financial stability during deployments.

Summary

Senate Bill S2050 seeks to amend the Massachusetts General Laws by exempting active duty military personnel from state income tax if they are stationed out of state. This bill is presented by Senator Patrick M. O'Connor and aims to alleviate the tax burden on service members who are serving their country but are temporarily based outside Massachusetts. By introducing this exemption, the bill intends to provide financial relief to those who are deployed or stationed away from their home state, acknowledging their commitment and sacrifices.

Conclusion

Overall, S2050 represents an important effort to support the military community in Massachusetts. By considering the needs of active duty personnel and their families, this bill highlights the state's recognition of the unique challenges that service members face. The ongoing discussions will likely weigh the importance of tax relief against potential impacts on the state budget, making it a significant piece of legislation concerning both military service and fiscal policy.

Contention

One of the notable points of contention surrounding S2050 could stem from the potential financial implications for state revenue. Critics might argue that the exemption could lead to a decrease in overall tax income for the state, putting additional pressure on other areas of funding, including education and public services. Conversely, supporters might highlight the moral obligation to support active duty personnel, suggesting that the long-term benefits to military families and community goodwill could outweigh the financial trade-offs.

Companion Bills

No companion bills found.

Previously Filed As

MA S1875

Excludes military compensation of military personnel serving outside of this State from gross income tax.

MA A629

Excludes military compensation of military personnel serving outside of this State from gross income tax.

MA SB128

Maryland Military Department - Supervision of State Active Duty Personnel

MA HB301

Maryland Military Department – Supervision of State Active Duty Personnel

MA A879

Excludes from New Jersey gross income tax income of certain related survivors of members of United States military who die in active duty.

MA HB266

Income tax; exempt income received as personal compensation for full-time duty in the active military service of the United States

MA HB1183

Income tax; exempt income received as personal compensation for full-time duty in the active military service of the United States

MA A875

Excludes basic pay received for active duty military service from gross income taxation.

MA S2010

Relative to taxes due upon the death of active duty personnel and the elderly

MA H3051

Relative to taxes due upon the death of active duty personnel and the elderly

Similar Bills

No similar bills found.