THE EVERETT ADVOCATE – FRiDAy, MARCH 6, 2026 Page 19 BEACON | FROM PAGE 18 (D-Ashland). “The BRIGHT Act will deliver just that: safe, modern and energy-efficient classrooms that provide a strong foundation for academic and professional success for every student at every public institution in the commonwealth. I applaud the education leaders who helped shape this bill, the faculty and staff who dedicate themselves to educating our residents and the students who choose to pursue a world-class education at Massachusetts’ public colleges and universities.” (A “Yes” vote is for the bill.) Sen. Sal DiDomenico Yes $300 MILLION FOR K-12 EDUCATION (S 2962) Senate 6-31, rejected an amendment that would provide local cities and towns with $300 million in education aid for public elementary and secondary education, including “programs, services, operations, supports and improvements that advance educational quality, equity, access and student success in the commonwealth.” Amendment supporters said that the $300 million will help cities and towns across the state fund and improve their K-12 education. They noted that communities are struggling to make ends meet and this $300 million would be welcomed by every community. Sen. Bruce Tarr (R-Gloucester), the sponsor of the amendment, did not respond to repeated attempts by BHRC asking him why he filed and supported the amendment. Amendment opponents said the amendment is well-intentioned but noted the bill is designed to invest in deferred maintenance of colleges, not in K-12 education funding for local cities and towns. They noted that the overall state budget already includes $760 million for local education aid. Sen. Mike Rodrigues (D-Westport), the chair of the Senate Ways and Means Committee, did not respond to repeated attempts by BHRC asking him why he opposed the amendment. (A “Yes” vote is for the $300 million. A “No” vote is against it.) Sen. Sal DiDomenico No TAX REVENUE FROM MILLIONAIRE’S TAX (S 3) Senate 5-32, rejected an amendment that would remove a section in the higher education bill that exempts tax revenue generated from the voter-approved Millionaire’s Tax from counting toward the allowable state tax revenue limitations, under Chapter 62F, which provides that whenever revenue collections in a fiscal year exceed an annual cap tied to wage and salary growth, the excess is returned to taxpayers. Two years ago, $3 billion in refunds were returned to taxpayers when the law was triggered for just the second time since its passage in 1986. The revenue from the Millionaire’s Tax is deposited into the new Education and Transportation Stabilization Fund. Amendment supporters said the amendment will protect taxpayers and preserve the very popular taxpayer protection voter-approved law known as 62F. They argued that Senate Democrats want to break the will of the voters by excluding the new Millionaire’s Tax revenue from the total calculation for rebates that go back to the taxpayers from 62F. Sen. Bruce Tarr (R-Gloucester), the sponsor of the amendment, did not respond to repeated attempts by BHRC asking him why he filed and supported the amendment. Amendment opponents said the amendment will put the new revenue in jeopardy and argued this new revenue is earmarked for education and transportation and must be protected and treated differently than other tax revenue. Sen. Mike Rodrigues (D-Westport), the chair of the Senate Ways and Means Committee, did not respond to repeated attempts by BHRC asking him why he opposed the amendment. “The legislature continues to do everything it can to maintain its ‘Taxachusetts’ reputation,” said Paul Craney, executive director of the Mass Fiscal Alliance. “Instead of adopting an amendment which would result in more tax refunds for taxpayers, Speaker Ron Mariano and his team will continue to manipulate tax collection numbers in order to avoid automatic tax rebates. The Massachusetts House needs a dramatic shake up.” (Please note what a “Yes” and “No” vote mean. The amendment was on striking the section that exempts tax revenue generated from the recently voter-approved Millionaire’s Tax from counting toward the allowable state tax revenue limitations. Therefore, a “Yes” vote is for the amendment that favors tax revenue generated from the recently voter-approved Millionaire Tax counting toward the allowable state tax revenue limitations. A “No” vote is against the amendment and supports exempting the revenue from the allowable state tax revenue limitations.) Sen. Sal DiDomenico No ALSO, UP ON BEACON HILL SEVERAL BILLS GET INITIAL APPROVAL IN THE HOUSE - Several bills were given initial approval by the House, on a voice vote without a roll call, including: PROHIBIT RECORDING OR BROADCASTING WHILE DRIVING (H 3748) – Would prohibit an operator of a motor vehicle from recording, broadcasting or otherwise capturing images or video of themselves while driving. “I sponsored the bill because I believe it will reduce the extent of distracted driving which unfortunately seems to be occurring more frequently, particularly with the continuous advent of new technology,” said sponsor Rep. Brian Murray (D-Milford). DOUBLE FINES FOR SPEEDING IN THE BREAKDOWN LANE (H 3729) – Would double fines for motor vehicles speeding in the far-right lane, otherwise known as the “breakdown” lane, in areas where travel is permitted during peak commuting hours. Supporters said that while allowing travel in the far-right lane is essential on some highways in order to temporarily provide traffic relief during peak hours, many motorists irresponsibly use this lane as a high-speed passing lane, risking their own safety and the safety of disabled motor vehicle owners and emergency personnel. They noted that numerous accidents and fatalities have occurred due to excessive speed in the breakdown lane. “I sponsored this bill because I believe this legislation represents a common-sense solution to the unnecessary harms and tragedies resulting from high-speed passing in the breakdown lane,” said sponsor Rep. Dave Linsky (D-Natick). “InBEACON | SEE PAGE 20 The Decedent’s Final Tax Return ursuant to Internal Revenue Code Section 6012(b) (1), an individual income tax return must be filed by the Personal Representative of the estate or by a person charged with the property of the decedent. The tax return must be filed by the usual due date of the return which is April 15th following the end of the calendar year. The tax return must be filed P at the Internal Revenue Service center associated with the decedent’s residence at the time of death. There is no continuing obligation to make estimated income tax payments on behalf of the decedent (assuming the decedent was making quarterly estimated income tax payments during the calendar year of his or her death). The IRS will issue a refund check on behalf of the deceased taxpayer so long as Form 1310 (Statement of Person Claiming Refund Due a Deceased Taxpayer) is attached to Form 1040. The IRS’s new policy effective for calendar year 2025 is to no longer issue paper refund checks. All refunds must be direct deposited. Once a single taxpayer has died, his or her bank account will be frozen. The IRS will then issue a paper refund check and mail to the responsible person. Form 1310 is not necessary if there is a surviving spouse filing a married filing joint income tax return. A “married filing joint” tax return may be filed in the year of one of the spouse’s death as well as in the event both spouses die during the calendar year. A surviving spouse may use the “married filing joint” tax tables for two years after the death of the first spouse even if the surviving spouse remains unmarried, pays for more than half of the cost of maintaining a home that is the principal residence for the entire year of a child who qualifies as a dependent on the surviving spouse’s tax return. In the case of a sale of the principal residence by the surviving spouse, the surviving spouse may exclude $500,000 of capital gain (as opposed to $250,000 of capital gain allowed for a single person) if the sale takes place no later than two years after the date of death of the first spouse. The principal residence must have been owned by at least one of the spouses and used as the principal residence by both spouses prior to the death of the first spouse. A tax return is required to be filed on behalf of the decedent if the gross income equals or exceeds the new standard deduction. For 2025, the new standard deduction for a single person is $15,750. The Tax Cuts & Jobs Act of 2017 eliminated the deduction for personal exemptions starting in calendar year 2018. A tax return for the estate must be filed if in any calendar year the gross income of the estate is $600 or more. The tax form to be filed is Form 1041. A tax return for a trust needs to be filed if the trust has any “taxable” income or has “gross” income of $600 or more, regardless of how much of that $600 in income is “taxable” income. A trust will also file using Form 1041. 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.
20 Publizr Home