Massachusetts bill H4239 allows cities and towns to establish a municipal tax amnesty program to waive penalties and fees for unpaid taxes.

Massachusetts bill H4239 provides a framework for cities and towns to establish a municipal tax amnesty program. This program allows local governments to waive penalties, fees, charges, and accrued interest for unpaid taxes, known as the "covered amount," if the taxpayer pays the full amount of the "subject liability" during the amnesty period. The amnesty period must last for two consecutive months and cannot extend beyond June 30, 2027. The bill does not permit waiving penalties for criminal violations.

Massachusetts bill H4239 allows cities and towns to establish a municipal tax amnesty program to waive penalties and fees for unpaid taxes.

Massachusetts bill H4239 provides a framework for cities and towns to establish a municipal tax amnesty program. This program allows local governments to waive penalties, fees, charges, and accrued interest for unpaid taxes, known as the "covered amount," if the taxpayer pays the full amount of the "subject liability" during the amnesty period. The amnesty period must last for two consecutive months and cannot extend beyond June 30, 2027. The bill does not permit waiving penalties for criminal violations.