Shown verbatim: the complete text as captured from the official source posted by the Massachusetts General Court, fetched 2026-07-15. Nothing is edited or removed. The official bill page.
Section 5A of Chapter 62 of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by inserting the following subsection:- (e) For taxable years beginning or deemed to begin on or after January 1, 2027, an individual who is a member of the Massachusetts National Guard may exclude one hundred percent of the income received from any of the following sources to the extent such income is included in the individual's federal adjusted gross income: (i) serving in a 32 U.S.C. duty status such as members attending drills, annual training and military schools and members who are serving in a 32 U.S.C. active guard reserve or active duty for operational support duty status; (ii) employment as a 32 U.S.C. federal dual-status technician with the Massachusetts National Guard; or (iii) serving in a state active-duty status.
Every fact on this page links to its source, starting with the official bill record.