SD 1852
An Act Suspending Certain Motor Vehicle Excise Payments while on Active Duty
This bill will alleviate some of the financial burden placed on families with spouses and/or parents deployed overseas to fight the war on terror. This bill, dependent on local approval, allows municipalities to suspend the payment of excise taxes for citizens currently serving in the reserves or the National Guard. Once the National Guard member or reservist is placed on inactive duty status, all penalties, charges and interest shall be waived and the excise tax must be paid within 6 months.

SD 1851
An Act Suspending Certain Income Tax Payments while on Active Duty
While a National Guard member or reservist is placed on active duty, no income tax will be due. Once the National Guard member or reservist is placed on inactive duty, all penalties, charges and interest shall be waived and the excise tax paid within 6 months.

SD 1850
An Act Suspending Certain Real Estate Tax Payments while on Active Duty
This bill, dependent on local approval, will suspend any real estate tax payments that may come due while a National Guard member or reservist is on active duty. Once the National Guard member or reservist is placed on inactive duty, all penalties, charges and interest shall be waived and the excise tax paid within 6 months.

SD 1261
An Act Relative to Certain Exemptions from the Use Tax
This bill seeks to eliminate a currently un-enforced and un-enforceable provision of the Use Tax. Currently, individuals who purchase items in a State with a lower sales tax than Massachusetts (such as New Hampshire) must pay the difference in taxes upon returning to the Commonwealth - no matter how small the purchase. This legislation eliminates the unenforceable portion of this tax by exempting out-of-state purchases of less than $500 by individuals not engaged in business. This bill does not exempt business purchases.