Massachusetts H3173 amends tax law to include overtime wages in taxable income.

Massachusetts H3173 modifies the state's tax code to include overtime wages in taxable income. Specifically, it adds a new subparagraph to section 3 of chapter 62, defining overtime wage as wages paid to an hourly employee for working more than 40 hours per week. This change means that overtime wages will now be subject to state income tax, unlike current law which excludes them.

Massachusetts H3173 amends tax law to include overtime wages in taxable income.

Massachusetts H3173 modifies the state's tax code to include overtime wages in taxable income. Specifically, it adds a new subparagraph to section 3 of chapter 62, defining overtime wage as wages paid to an hourly employee for working more than 40 hours per week. This change means that overtime wages will now be subject to state income tax, unlike current law which excludes them.