KLS Keeping Law Simple Legislation in plain English

Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.

Back to Massachusetts

H3262 • 2025

An Act relative to income tax rates

An Act relative to income tax rates

Taxes
Active

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

Sponsor
Erika Uyterhoeven
Last action
2026-04-02
Official status
Accompanied a study order, see H5309
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 income tax rates

An Act relative to income tax rates By Representative Uyterhoeven of Somerville, a petition (accompanied by bill, House, No.

What This Bill Does

  • An Act relative to income tax rates By Representative Uyterhoeven of Somerville, a petition (accompanied by bill, House, No.
  • 3262) of Erika Uyterhoeven relative to income tax rates.
  • 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. 2026-04-02 House

    Accompanied a study order, see H5309

  2. 2026-02-17 House

    Reporting date extended to Wednesday, March 18, 2026

  3. 2025-11-18 Joint

    Hearing rescheduled to 11/18/2025 from 10:00 AM-11:00 AM in B-1 and Virtual Hearing updated to New End Time

  4. 2025-11-17 Joint

    Hearing rescheduled to 11/18/2025 from 10:00 AM-01:00 PM in B-1 and Virtual Hearing location changed

  5. 2025-11-07 Joint

    Hearing scheduled for 11/18/2025 from 10:00 AM-01:00 PM in A-1

  6. 2025-02-27 House

    Referred to the committee on Revenue

  7. 2025-02-27 Senate

    Senate concurred

Official Summary Text

An Act relative to income tax rates
By Representative Uyterhoeven of Somerville, a petition (accompanied by bill, House, No. 3262) of Erika Uyterhoeven relative to income tax rates. Revenue.

Current Bill Text

Read the full stored bill text 
×

Bill H.3262

SECTION 1. Section 4 of Chapter 62 of the General Laws is hereby amended by paragraph (b) and inserting in place thereof the following:-

(b) Part B taxable income shall be taxed at the rate of 6.0 per cent for tax years beginning on or after January 1, 2025.

SECTION 2. Subparagraph (1) of paragraph (b) of part B of section 3 of chapter 62 of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by striking out clause (A) and inserting in place thereof the following clause:-

(A) a personal exemption of $6,600 for tax years beginning on or after January 1, 2025,

For taxable years beginning on or after January 1, 2026, the personal exemption shall be: (i) the exemption in the previous year plus $275 if the inflation-adjusted growth in baseline taxes in the fiscal year ending the June 30 of the previous year exceeds 2.5 per cent and the inflation-adjusted change in baseline taxes for each consecutive 3 month period reported by the commissioner between August and December of the previous year is greater than 0; or (ii) the personal exemption in effect for the prior year. On or before October 15 of each year, the commissioner shall submit a report to the secretary of administration, the house and senate committees on ways and means and the joint committee on revenue providing a preliminary statement of the personal exemption for taxable years beginning on or after the following January 1. On or before December 15, the commissioner shall make a final statement of the personal exemption for the following year to the same recipients.

SECTION 3. Subparagraph (1A) of said paragraph (b) of said part B of said section 3 of said chapter 62, as so appearing, is hereby amended by striking out clause (A) and inserting in place thereof the following clause:-

(A) a personal exemption of $10,200 for tax years beginning on or after January 1, 2025,

For taxable years beginning on or after January 1, 2026, the personal exemption shall be: (i) the exemption in the previous year plus $425 if the inflation-adjusted growth in baseline taxes in the fiscal year ending the June 30 of the previous year exceeds 2.5 per cent and the inflation-adjusted change in baseline taxes for each consecutive 3 month period reported by the commissioner between August and December of the previous year is greater than 0; or (ii) the personal exemption in effect for the prior year. On or before October 15 of each year, the commissioner shall submit a report to the secretary of administration, the house and senate committees on ways and means and the joint committee on revenue providing a preliminary statement of the personal exemption for taxable years beginning on or after the following January 1. On or before December 15, the commissioner shall make a final statement of the personal exemption for the following year to the same recipients.

SECTION 4. Subparagraph (2) of said paragraph (b) of said part B of said section 3 of said chapter 62, as so appearing, is hereby amended by striking out clause (A) and inserting in place thereof the following clause:-

(A) a personal exemption of $13,200 for tax years beginning on or after January 1, 2025,

For taxable years beginning on or after January 1, 2026, the personal exemption shall be: (i) the exemption in the previous year plus $550 if the inflation-adjusted growth in baseline taxes in the fiscal year ending the June 30 of the previous year exceeds 2.5 per cent and the inflation-adjusted change in baseline taxes for each consecutive 3 month period reported by the commissioner between August and December of the previous year is greater than 0; or (ii) the personal exemption in effect for the prior year. On or before October 15 of each year, the commissioner shall submit a report to the secretary of administration, the house and senate committees on ways and means and the joint committee on revenue providing a preliminary statement of the personal exemption for taxable years beginning on or after the following January 1. On or before December 15, the commissioner shall make a final statement of the personal exemption for the following year to the same recipients.

The information contained in this website is for general information purposes only. The General Court provides this information as a public service and while we endeavor to keep the data accurate and current to the best of our ability, we make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability or availability with respect to the website or the information contained on the website for any purpose. Any reliance you place on such information is therefore strictly at your own risk.

Close