Overtime Income Tax Repeal
Messrs. Fattman, Tarr and O'Connor move that the proposed new text be amended by inserting after section _ the following section:- "SECTION _. Notwithstanding any special or general law to the contrary, for taxable years beginning on January 1, 2027, an amount not to exceed $12,500 of income received by a taxpayer during the taxable year as compensation for overtime work shall be excluded from Massachusetts gross income, as defined in chapter 62 of the General Laws. For purposes of this section, 'overtime work' shall mean hours worked in excess of 40 hours in a workweek, or such other threshold as may be established under applicable provisions of the Internal Revenue Code, the Fair Labor S…
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