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Passed

Massachusetts Senate bill exempts individuals under 18 from state income tax obligations

Original title: An Act relative to relieving minors of income tax obligations

Last action · July 23, 2026: Accompanied a study order, see H5596Sponsor: Patrick O'Connor

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Would Do

Massachusetts Bill S.2056 exempts residents and non-residents under the age of 18 from state income taxation by restricting income tax requirements to individuals over 18 years old.

Background
  • State income tax in Massachusetts is governed under Chapter 62 of the General Laws, which sets forth the tax obligations for residents and non-residents. context

Who It Would Affect

Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.

Directly affected

Minors under 18 earning income in Massachusetts

Minors under 18 are fully exempted from state income tax obligations on their taxable income.

Directly affected

Employers of minors

Employers are relieved of withholding state income taxes for employees who are under the age of 18.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

Does this bill apply to non-residents under 18?
Yes, non-residents under the age of 18 are also relieved from state income tax obligations under the amended language.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

Currently passed chamber. The next step in the legislative lifecycle is Law.

Procedural history

7 actions
  1. Jul 23, 2026House
    Accompanied a study order, see H5596
  2. Apr 1, 2026Senate
    Reporting date extended to Thursday June 25, 2026
  3. Nov 18, 2025Joint
    Hearing rescheduled to 11/18/2025 from 10:00 AM-11:00 AM in B-1 and Virtual<br> <span style="color: blue; font-style: italic;">Hearing updated to New End Time</span>
  4. Nov 17, 2025Joint
    Hearing rescheduled to 11/18/2025 from 10:00 AM-01:00 PM in B-1 and Virtual<br> <span style="color: blue; font-style: italic;">Hearing location changed</span>
  5. Nov 7, 2025Joint
    Hearing scheduled for 11/18/2025 from 10:00 AM-01:00 PM in A-1
  6. Feb 27, 2025House
    House concurred
Show 1 earlier action
  1. Feb 27, 2025SenateCommittee
    Referred to the committee on Revenue

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

cross reference90% confidence

Study Order Companion

The bill was accompanied by a study order and cross-referenced with H5596 during the legislative process.

Connected Entities

General Court of Massachusetts, Patrick O'Connor
OrganizationGeneral Court of Massachusetts“State legislature considering the bill”Map →
PersonPatrick O'Connor“Primary sponsor of Senate Bill No. 2056”Map →

Sources

Open source document

malegislature.gov

Analysis Score

0–100
  • Significance60
    How much this matters to a regular citizen
  • Controversy25
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz30
    Current news / social attention level

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