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H3231 • 2025

An Act relative to National Guard state tax exemption

An Act relative to National Guard state tax exemption

Taxes
Active

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

Sponsor
Daniel J. Ryan
Last action
2026-03-16
Official status
Accompanied a study order, see H5237
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 National Guard state tax exemption

An Act relative to National Guard state tax exemption By Representative Ryan of Boston, a petition (accompanied by bill, House, No.

What This Bill Does

  • An Act relative to National Guard state tax exemption By Representative Ryan of Boston, a petition (accompanied by bill, House, No.
  • 3231) of Daniel J.
  • Ryan relative to state income tax exemption for National Guard members.
  • Revenue.

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. 2026-03-16 House

    Accompanied a study order, see H5237

  2. 2025-06-17 Joint

    Hearing scheduled for 06/24/2025 from 10:30 AM-01:00 PM in A-2

  3. 2025-02-27 House

    Referred to the committee on Revenue

  4. 2025-02-27 Senate

    Senate concurred

Official Summary Text

An Act relative to National Guard state tax exemption
By Representative Ryan of Boston, a petition (accompanied by bill, House, No. 3231) of Daniel J. Ryan relative to state income tax exemption for National Guard members. Revenue.

Current Bill Text

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Bill H.3231

Section 5A of Chapter 62 of the General Laws is hereby amended by, as appearing in the 2024 Official Edition, and inserting the following section:-

(e) For taxable years beginning or deemed to begin on or after January 1, 2027, an individual who is a member of the Massachusetts National Guard may exclude one hundred percent of the income received from any of the following sources to the extent such income is included in the individual's federal adjusted gross income: (i) Serving in a 32 U.S.C. duty status such as members attending drills, annual training, and military schools and members who are serving in a 32 U.S.C. active guard reserve or active duty for operational support duty status; (ii) Employment as a 32 U.S.C. federal dual-status technician with the Massachusetts National Guard; or (iii) serving in a state active-duty status.

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