Section 46 Consistent Filing Requirement

Paragraph (2) of subsection (a) of section 6 of chapter 62C of the General Laws, as inserted by section 24 of chapter 50 of the acts of 2023, is hereby amended by striking out the first sentence and inserting in place thereof the following sentence:- A married couple shall file a joint return for any year in which they file a joint federal income tax return; provided, however, that this requirement shall not apply if at least one of the spouses would not otherwise be required to make a return under paragraph (1) because their Massachusetts gross income did not exceed $8,000.

This section exempts the lowest-income taxpayers who would not otherwise have to file a personal income tax return from the recently enacted "consistent filing requirement," which requires married couples to file a joint return for state purposes in any year in which they file jointly at the federal level.