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H1866 • 2025

An Act relative to the tax status of alimony

An Act relative to the tax status of alimony

Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Christopher M. Markey
Last action
2026-03-26
Official status
Accompanied a study order, see H5281 (under House Rule 27)
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

An Act relative to the tax status of alimony

An Act relative to the tax status of alimony By Representative Markey of Dartmouth, a petition (accompanied by bill, House, No.

What This Bill Does

  • An Act relative to the tax status of alimony By Representative Markey of Dartmouth, a petition (accompanied by bill, House, No.
  • 1866) of Christopher M.
  • Markey relative to the tax status of alimony.
  • The Judiciary.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-03-26 House

    Accompanied a study order, see H5281 (under House Rule 27)

  2. 2025-10-14 Joint

    Hearing scheduled for 04/22/2025 from 01:00 PM-05:00 PM in A-2

  3. 2025-04-18 Joint

    Hearing scheduled for 04/22/2025 from 01:00 PM-05:00 PM in A-2

  4. 2025-02-27 House

    Referred to the committee on The Judiciary

  5. 2025-02-27 Senate

    Senate concurred

  6. House

    Reported by committee to Clerk’s Office for processing, will accompany a study order

Official Summary Text

An Act relative to the tax status of alimony
By Representative Markey of Dartmouth, a petition (accompanied by bill, House, No. 1866) of Christopher M. Markey relative to the tax status of alimony. The Judiciary.

Current Bill Text

Read the full stored bill text
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Bill H.1866

Section 53 of chapter 208 of the General Laws, as appearing the 2022 Official Edition, is hereby amended by striking out subsection b and inserting in place thereof the following :-

(b) (i) Except for reimbursement alimony or circumstances warranting deviation for other forms of alimony, the amount of alimony should generally not exceed the recipient's need or 30 to 35 per cent of the difference between the parties’ gross incomes, if federally tax deductible, or, if not federally tax deductible as of January 1, 2019, the recipient’s need or 23 per cent to 28 per cent of the difference between the parties’ gross incomes, as established at the time of the order being issued. Subject to subsection (c), income shall be defined as set forth in the Massachusetts child support guidelines.

(b) (ii) The provisions of this Act shall only apply to alimony orders entered on or after January 1, 2019 or to any existing alimony agreement entered into prior to the 2019 that is modified on or after January 1, 2019.

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