An Act relative to National Guard state tax exemption
Generates a plain-language summary of the bill text and history.
| Date | Branch | Action |
|---|---|---|
| 7/13/2026 | House | Committee recommended ought NOT to pass and referred to the committee on House Steering, Policy and Scheduling |
| 4/1/2026 | Senate | Reporting date extended to Thursday June 25, 2026 |
| 6/17/2025 | Joint | Hearing scheduled for 06/24/2025 from 10:30 AM-01:00 PM in A-2 |
| 2/27/2025 | House | House concurred |
| 2/27/2025 | Senate | Referred to the committee on Revenue |
No additional cosponsors.
| Committee | Recommendation | Vote |
|---|---|---|
| J26 | Adverse | 1 entries |
| Bill | Title | Status |
|---|---|---|
| H3231 | An Act relative to National Guard state tax exemption | Active |
of Chapter 62 of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by inserting the following subsection:- (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.
Section 5A of Chapter 62 of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by inserting the following subsection:- (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.