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MA S1974

Bill

Status

Introduced

2/27/2025

Primary Sponsor

James Eldridge

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Origin

Senate

194th General Court

AI Summary

  • Creates a new "alignment surtax" of 3.5% on Part C taxable income (long-term capital gains) to bring the long-term capital gains tax rate in line with the short-term rate

  • Amends Chapter 62 of the General Laws to add the alignment surtax definition and apply it to income tax calculations

  • Directs revenue from the alignment surtax to be deposited in accordance with Section 5G of Chapter 29, alongside the existing millionaire's surtax established in 2023

  • Filed by Senator James B. Eldridge (Middlesex and Worcester) on January 16, 2025, and referred to the Revenue Committee

Legislative Description

Aligning the long-term capital gains tax rate with the short-term capital gains tax rate

Last Action

Hearing rescheduled to 10/03/2025 from 10:00 AM-12:35 PM in Gardner Auditorium Hearing updated to New End Time

10/3/2025

Committee Referrals

Revenue2/27/2025

Full Bill Text

No bill text available