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THE EVERETT ADVOCATE – FRiDAy, JAnuARy 30, 2026 Page 17 BEACON | FROM PAGE 16 Sen. John Keenan (D-Quincy). “This is important legislation that I hope to see passed in the Senate soon.” Sen. Sal DiDomenico (D-Everett) did not respond to repeated requests by Beacon Hill Roll Call asking him why he led the charge against the amendment and to comment on why he opposed it. In December, the House gave initial approval to a related bill that would apply the state’s campaign finance election laws to political expenditures of more than $1,000, made by persons, corporations, associations, organizations or other groups of people, to influence the outcome of articles that appear on Town Meeting warrants. The person or group would be required to file disclosure forms and failure to comply would be punishable by a 1-year prison sentence and/ or a $1,000 fine. (A Yes” vote is for the amendment. A “No” vote is against it.) Sen. Sal DiDomenico No ALSO UP ON BEACON HILL CHALLENGE TO POSSIBLE MARIJUANA BALLOT QUESTION REJECTED - The State Ballot Law Commission, a five-member body appointed by the governor, issued a decision overruling the objection filed against an initiative petition that would place on the 2026 November ballot a question asking voters to repeal the current laws that legalize, regulate and tax the retail sale of adult recreational use marijuana in Massachusetts. The proposal to put the question on the ballot had garnered the required 74,754 signatures and it will now, like ten other petitions, go before the Legislature for consideration. If not approved by the Legislature by May 6, 2026, proponents must gather another 12,429 signatures by July 1, 2026, in order for the question to appear on the November 2026 ballot. The commission’s decision cited the lack of admissible evidence presented by the objector. The commission wrote, “The objector’s call that the unsupported allegations contained in the objection raise serious questions about the petition’s integrity that warrant further scrutiny from the commission itself, rings hollow given that absolutely no admissible evidence has been presented or offered supporting the allegations made.” REGULATE AND RESTRICT CIVIL ARRESTS IN COURTHOUSES BY ICE AGENTS (SD 3607) – Sen. Lydia Edwards (D-Boston) has filed legislation that would require ICE agents to obtain a judicial warrant in order to take someone into custody in a courthouse or on courthouse grounds, for a civil immigration crime such as being present in the U.S. without lawful status and overstaying a visa. The proposal also requires agents to identify themselves to uniformed court personnel and state the specific law enforcement purpose for their presence in the courthouse, and the proposed enforcement action the agent intends to take. Another provision prohibits ice agents from wearing masks unless medically necessary. Edwards said that “the proposal is rooted in a simple principle: courthouses must remain safe spaces where justice is practiced without fear.” She noted that Increased ICE activity in and around courthouses undermines the sense of safety within these buildings and grounds and has had a chilling effect on access to the courts – prohibiting residents from fully exercising their right to due process. “Courthouses exist so people can seek justice – not to be places of fear or enforcement ambush,” said Edwards. “When individuals are too afraid to show up to court, justice breaks down for everyone. This legislation is about defending the rule of law, safeguarding due process and ensuring our courts remain places where fairness and equal access are upheld for all.” MAKE ASPARAGUS THE OFFICIAL STATE VEGETABLE (HD 5474 and SD 3498) – Sen. Jo Comerford (D-Northampton) and Rep. Homar Gomez (D-Easthampton) filed a bill, requested by some third-grade students at Hadley Elementary School, to make asparagus the official state vegetable. Other areas in the nation are also working to designate their state as the asparagus capital of the world. “It kind of started by us asking what our state vegetable was, and we really didn’t have one,” said 8-year-old student James Rathbun. “We thought that was interesting, and it would be cool to invite the senator and representative to the class and ask them to make a bill.” According to the students, back in the 1950s and 1960s, almost 100 percent of asparagus grown in the Bay State came from fields in Hadley, unofficially making the town the asparagus capital of the world. “I filed this bill because Western Massachusetts should be more visibly represented across the commonwealth, and there’s no better way to do that than through our amazing farms,” said Rep. Gomez. “The work the children did truly made this a no-brainer for me.” “When a classroom filled with passionate third graders advocate for asparagus to become the official state vegetable, I listen closely,” said Sen. Comerford. “It was inspiring to meet with these students at Hadley Elementary School as they shared the history and regional significance of asparagus — also known as Hadley Grass. I am grateful to these young people for reminding us how democracy works.” FINANCIAL ASSISTANCE FOR VETERANS (HD 4593) – Rep. Michelle Badger (D-Plymouth) filed a bill that would establish a fund to be used to provide temporary financial assistance to veterans who need it. Veterans would apply to a board made up of veterans and veterans service professionals. The fund would help prevent veterans from foreclosures and evictions by providing financial assistance for many things including the payment of a veteran’s mortgage or rent, meal allowance, temporary housing, transportation or the installation of a ramp at the home of a veteran with a disability. “I filed this bill after converBEACON | SEE PAGE 18 No Tax On Tips Deduction A taxpayer can claim a federal income tax deduction for qualified tips received in calendar years 2025 through 2028, whether reported on a W-2 form or a Form 1099, or reported directly by the taxpayer on IRS Form 4137. This deduction cannot exceed $25,000 per tax year. However, the deduction is reduced by $100 for every $1,000 that the taxpayer’s modified adjusted gross income (MAGI) exceeds $150,000 ($300,000 for a married filing joint income tax return). This deduction phases out completely when MAGI reaches $400,000 for a single person or person filing as head of household and when MAGI reaches $550,000 for married taxpayers filing a joint tax return. If a taxpayer receives tips during the course of his or her trade or business, those tips are deductible only to the extent of the taxpayer’s net income from the trade or business. The net income is calculated without regard to the qualified tips deduction. Qualified tips are cash tips received by the taxpayer in an occupation that customarily received tips on or before December 31, 2024. The tips deduction can be claimed by a taxpayer on his or her tax return regardless of whether or not he or she itemizes deductions or claims the standard deduction. The deduction is claimed on Schedule 1-A and is reported as a below-theline deduction on Form 1040. This means the deduction is below the adjusted gross income line of Form 1040 and below the itemized deduction/standard deduction line of Form 1040. This deduction cannot be claimed by a taxpayer that is married but chooses to file married filing separately. Employers must report to the employee on form W-2 the total amount of cash tips reported by the employee to the employer and the occupation of the employee who received the tips. For a self-employed taxpayer, the business payer with the reporting requirement must provide the IRS and the taxpayer with a separate accounting of the amounts reasonably designated as cash tips and the occupation of the taxpayer who received the tips. This requirement will therefore affect reporting on Form 1099-MISC, Form 1099NEC and Form 1099-K. Tip income is still subject to the social security tax. The listed occupations fall within eight broad occupational categories: hospitality and guest services, home services, personal services, personal appearance and wellness; recreation and instruction, transportation and delivery, and beverage and food service. Only qualified tips received in connection with the listed occupations are eligible for the deduction. This new provision that was contained in the Big Beautiful Bill stands to save a lot of federal income taxes for taxpayers receiving tip income. A single taxpayer in the 22% federal income tax bracket could stand to save as much as $5,500 if a $25,000 tip deduction is claimed. Joseph D. Cataldo is an estate planning/elder law attorney, Certified Public Accountant, Certified Financial Planner, AICPA Personal Financial Specialist and holds a masters degree in taxation.

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