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MA H3153
Bill
Status
Introduced
2/27/2025
Primary Sponsor
Hannah Kane
Click for details
AI Summary
- Amends Chapter 62C, Section 6(b) of Massachusetts General Laws regarding fiduciary tax return filing requirements
- Requires executors, administrators, trustees, guardians, conservators, bankruptcy trustees, and other fiduciaries receiving taxable income exceeding $200 to file annual tax returns
- Executors/administrators appointed after January 1st must file returns for decedent's unreported income by the 15th day of the fourth month after appointment
- Fiduciaries making final distribution of an estate or trust before year-end must file a return immediately prior to distribution, with taxes due and payable forthwith
- Similar legislation was filed in the previous 2023-2024 session as House No. 2854
Legislative Description
Relative to the state tax return filings for annuities
Last Action
Accompanied a study order, see H5239
3/16/2026
Committee Referrals
Revenue2/27/2025
Full Bill Text
No bill text available