MA H4239

Authorizes Massachusetts cities and towns to establish municipal tax amnesty programs through a vote of their local legislative body

Amnesty periods must run for 2 consecutive months and cannot extend beyond June 30, 2027

Waives all or a uniform portion of penalties, fees, charges, and accrued interest for taxpayers who voluntarily pay their full principal tax liability during the amnesty period

Applies to taxes and excises under General Laws chapters 59, 60, 60A, and 60B (property taxes, tax collection, motor vehicle excise, and boat excise)

Excludes taxpayers who are or were subject to criminal investigation or prosecution for failure to pay municipal taxes at the start of the amnesty period