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S2056 • 2025

An Act relative to relieving minors of income tax obligations

An Act relative to relieving minors of income tax obligations

Children Taxes
Active

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

Sponsor
Patrick M. O'Connor
Last action
2026-04-01
Official status
Reporting date extended to Thursday June 25, 2026
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 relieving minors of income tax obligations

An Act relative to relieving minors of income tax obligations By Mr.

What This Bill Does

  • An Act relative to relieving minors of income tax obligations By Mr.
  • O'Connor, a petition (accompanied by bill, Senate, No.
  • 2056) of Patrick M.
  • O'Connor for legislation relative to relieving minors of income tax obligations.

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. 2026-04-01 Senate

    Reporting date extended to Thursday June 25, 2026

  2. 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

  3. 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

  4. 2025-11-07 Joint

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

  5. 2025-02-27 Senate

    Referred to the committee on Revenue

  6. 2025-02-27 House

    House concurred

Official Summary Text

An Act relative to relieving minors of income tax obligations
By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 2056) of Patrick M. O'Connor for legislation relative to relieving minors of income tax obligations. Revenue.

Current Bill Text

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Bill S.2056

Section 4 of Chapter 62 of the general laws, as so appearing, is hereby amended by striking the first sentence and replacing it with the following:-

“Residents over the age of 18 shall be taxed on their taxable income, and non-residents over the age of 18 shall be taxed to the extent specified in section 5A on their taxable income, as follows”.

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