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 1. Section 5G of chapter 29 of the General Laws, as amended by section 19 of chapter 28 of the Acts of 2023, is hereby further amended by inserting after the words “Constitution of the Commonwealth”:- and the alignment surtax as defined in section 1 of chapter 62. SECTION 2. Section 1 of chapter 62 of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by inserting after the definition of “Commissioner” the following new definition:- (b) “Alignment surtax”, a tax imposed at a rate of 3.5 per cent on Part C taxable income. SECTION 3. Section 4 of said chapter 62, as so appearing, is hereby amended by inserting after the words “paragraph (b)”, in line 33, the following words:- plus the alignment surtax.
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