Massachusetts legislation · 194th General Court
Massachusetts S1944: An Act relative to the exemption of private pension income from taxation
Status: Failed, July 23, 2026
What the bill says
From the introduced text, February 27, 2025:
Subsection B of Section 3 of Chapter 62 of the General Laws, is hereby amended by adding the following subparagraph:- (5) Amounts not to exceed $2,000 received by persons under age 60 as pensions from employers, the United States, the State or any subdivision, or amounts not to exceed $12,500 received by persons age 60 or older as pensions from employers, the United States, the State or any subdivision or as eligible retirement income. For the purposes of this paragraph, "eligible retirement income" shall include distributions received from qualified retirement plans defined in § 4974 of the federal Internal Revenue Code ("IRC") [26 U.S.C. § 4974] or a successor provision, cash or deferred arrangements described in IRC § 401(k) [26 U.S.C. § 401(k)] or a successor provision, government deferred compensation plans described in IRC § 457 [26 U.S.C. § 457] or a successor provision, dividends, capital gains, interest and rental income from real property less deductible rental expenses. For purposes of this paragraph, eligible retirement income received by spouses as joint tenants with right of survivorship or as tenants by the entirety shall be deemed to have been received one-half by each.
Sponsors
- Brendan Crighton (D) · primary sponsor
- Sean Reid (D)
- Joan Lovely (D, Second Essex)
Latest actions
- : Accompanied a study order, see H5596
- : Reporting date extended to Thursday June 25, 2026
- : Hearing rescheduled to 11/18/2025 from 10:00 AM-11:00 AM in B-1 and Virtual<br> <span style="color: blue; font-style: italic;">Hearing updated to New End Time</span>
- : Hearing rescheduled to 11/18/2025 from 10:00 AM-01:00 PM in B-1 and Virtual<br> <span style="color: blue; font-style: italic;">Hearing location changed</span>
- : Hearing scheduled for 11/18/2025 from 10:00 AM-01:00 PM in A-1
- : House concurred
- : Referred to the committee on Revenue
Common questions
- What is S1944?
- S1944 is a bill in the Massachusetts Legislature (194th General Court): An Act relative to the exemption of private pension income from taxation.
- What is the status of S1944?
- Failed as of July 23, 2026. Latest action: Accompanied a study order, see H5596 (July 23, 2026).
- Who sponsored S1944?
- Brendan Crighton (D), with 2 co-sponsors.
- Where is the official record for S1944?
- On the Massachusetts Legislature website: https://malegislature.gov/Bills/194/S1944
Source: official Massachusetts record. Tracked by Delilah, AI for legislation across all 50 states and Congress.