H5260

Relative to equal state tax treatment for foreign Social Security-equivalent benefits

Introduced·2/11/26
Introduced Text

Massachusetts H5260 seeks to ensure equal state tax treatment for foreign Social Security-equivalent benefits.

Massachusetts H5260 amends the state's tax code to ensure that foreign government pension benefits, recognized as equivalent to U.S. Social Security benefits through reciprocal tax treaties, are treated the same as U.S. Social Security benefits for state tax purposes. This change aims to provide equitable tax treatment for residents receiving these foreign benefits.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
In committee
Next
Committee decision

Sponsors

DD
2
0
Democratic CaucusRepublican Caucus

Calendar

May 4

9:00 AM

Joint Committee on Revenue Hearing

History

Jul 13

House

Accompanied a study order, see H5575

Apr 24

Joint

Hearing scheduled for 05/04/2026 from 09:00 AM-05:00 PM in Written Testimony Only

Mar 16

Senate

Senate concurred