MA H3231

Massachusetts National Guard members would be allowed to exclude 100% of their Guard-related income from state income tax, effective for taxable years beginning on or after January 1, 2027

Exemption covers income from 32 U.S.C. duty status including drills, annual training, military schools, active guard reserve, and active duty for operational support

Exemption also applies to income earned as a 32 U.S.C. federal dual-status technician with the Massachusetts National Guard

Income from state active-duty status would also qualify for the full exemption

Amends Section 5A of Chapter 62 of the General Laws by adding a new subsection (e)