Massachusetts S1954 proposes a state tax exemption for Massachusetts National Guard members' income.
Massachusetts S1954 amends Chapter 62 of the General Laws to allow Massachusetts National Guard members to exclude 100% of their income from state taxes for taxable years starting on or after January 1, 2027. This exemption applies to income from various duty statuses, including drills, annual training, military schools, active guard reserve, active duty for operational support, and state active-duty status.
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