Page 16 BHRC | FROM PAGE 15 lege, MassBay Community College, Fitchburg State University and the University of Massachusetts Dartmouth. “As co-chair of the state’s STEM Advisory Council, I’m particularly thrilled to see this recognition go to a science teacher. Dr. Goodhue’s partnerships with local organizations and her ability to show students the science in their everyday surroundings are a great example of the work happening in Massachusetts schools.” ---Lt. Gov. Kim Driscoll announcing that Tara Goodhue, the science department head at Lowell High School, is the 2026 Massachusetts Teacher of the Year. “This year, we have watched the federal government launch deliberate and unprecedented attacks on trusted charitable organizations and programs that provide essential services to our most vulnerable residents. As we enter this holiday season, I want to remind residents that your generosity is more important than ever – and so is your vigilance. I advise everyone to review my office’s guidance on charitable giving, so that your generosity reaches those who need it most and strengthens the communities that rely on it.” ---Attorney General Andrea Campbell urging people to find guidance on charitable giving by going to https://www.mass.gov/info-details/giving-wisely-to-charity. "By bidding in the auction or making a donation, you’re driving with purpose -- helping ensure continued, critical funding for the highly trained teams who rescue whales and sea turtles,” THE MALDEN ADVOCATE–Friday, December 12, 2025 ---Massachusetts Environmental Trust (MET) Program Manager Kim Tilas announcing the December 1-15 upcoming auction of low-number Right Whale and Roseate Terns license plates as part of its Marine Mammal Conservation Campaign. The auction features 25 low-number WHALE plates, including #2, #6, #88, #617 and more. Sign up at https://e.givesmart.com/ events/Mcd/ or by texting "Right" to 76278. HOW LONG WAS LAST WEEK’S SESSION? Beacon Hill Roll Call tracks the length of time that the House and Senate were in session each week. Many legislators say that legislative sessions are only one aspect of the Legislature’s job and that a lot of important work is done outside of the House and Senate chambers. They note that their jobs also involve committee work, research, constituent work and other matters that are important to their districts. Critics say that the Legislature does not meet regularly or long enough to debate and vote in public view on the thousands of pieces of legislation that have been filed. They note that the infrequency and brief length of sessions are misguided and lead to irresponsible late-night sessions and a mad rush to act on dozens of bills in the days immediately preceding the end of an annual session. During the week of December 1-5, the House met for a total of 46 minutes and the Senate met for a total of 17 minutes. Mon. Dec. 1 House11:02 a.m. to 11:34 a.m. Senate 11:24 a.m. to 11:36 a.m. Tues.Dec. 2 No House session. No Senate session. Wed. Dec. 3 No House session. No Senate session. Thurs. Dec. 4 House10:00 a.m. to 10:14 a.m. Senate 11:14 a.m. to 11:19 a.m. Fri. Dec. 5 No House session. No Senate session. Bob Katzen welcomes feedback at bob@beaconhillrollcall.com Bob founded Beacon Hill Roll Call in 1975 and was inducted into the New England Newspaper and Press Association (NENPA) Hall of Fame in 2019. SCHOOL | FROM PAGE 10 THE “KIDDIE TAX” ciated with the production of that investment income. A parent may elect on Form A child or dependent is taxed on income, including wages, income from real estate, unearned income and income from certain trusts. No personal exemption will be allowed to an individual eligible to be claimed as a dependent on another taxpayer’s return. The basic standard deduction for dependents is limited to the greater of $1,300 or the sum of $400 plus any earned income of the dependent. As a result, a dependent who has gross income of $1,300 or less will not be taxed on that amount and no federal or state income tax return would need to be filed. Investment income of a child under age 18 is generally taxed at the parent’s marginal income tax bracket if such income exceeds the sum of the $1,300 standard deduction and the greater of $1,300 or the itemized deductions directly asso8814 (Parent’s Election To Report Child’s Interest and Dividends) to include on his or her individual income tax return the unearned income of a child under the age of 18 as of January 1, 2025, whose income is less than $13,000 and which consists solely of interest, dividends, and capital gain distributions. This election is not available if estimated income tax payments were made during the year under the child’s name and social security number or if the child is subject to backup withholding. Electing parents are taxed on their child’s unearned income in excess of $2,600 for calendar year 2025. They must report a tax liability equal to $110.00 plus the excess unearned income above $2,600 x the parent’s marginal income tax bracket. . The so-called “kiddie tax” has greatly reduced the use of intra-family transfers of income-producing property in order to reduce the family’s overall income tax liability by shifting income from the parent’s high marginal income tax bracket to the “under 18” child’s lower income tax bracket. As an example, a five year old child has $5,000 of unearned income and no earned income during calendar year 2025. His standard deduction of $1,300 is allocated against his unearned income so that his net unearned income equals $3,700. The first $1,300 of that amount is taxed at the child’s income tax bracket while the remaining $2,400 is taxed at the parent’s marginal income tax bracket. In the case of divorced parents, the tax is paid using the marginal income tax bracket of the custodial parent. If the parents are married but are filing separately, the tax is based upon the parent with the highest marginal income tax bracket. The tax is computed by using Form 8615. It is often considerably easier from an income tax preparation standpoint for the parent to elect to report such unearned income on his or her own income tax return. This avoids the necessity of having to file multiple income tax returns and therefore would save on the associated return preparation fees. Joseph D. Cataldo is an estate planning/elder law attorney, Certified Public Accountant, Certified Financial Planner, AICPA Personal Financial Specialist and holds a master’s degree in taxation. IV: Quest for Peace” (1987). The foundation was originally established as the American Paralysis Foundation in 1982 and renamed for Christopher Reeve and his wife, Dana, after the Superman actor suffered a tragic spinal cord injury in 1995, at age 43, when he was injured in an equestrian accident. He died in 1984 at age 52 from complications due to his paralysis. In addition to Belles, Chukwuka Ezewuzie is Vice Chair, Clerk is Maria Luise, and members of the Commission are Marilyn Andrews, Shanti Chilukuri, Ralph Long, Kathleen Higgins, Kathryn Doyle and Lisa Picardi. *** Malden School Committee endorses Malden ‘Zonta Says No’ to domestic violence Members of Zonta of Malden and the “Z Club” young women appeared before the Malden School Committee Monday night to enlist their support for Zonta’s annual crusade against domestic violence. Zonta of Malden Vice President Ari Taylor and Z Club President Emily Taylor addressed the members and asked for their support of their “16 Days of Activism” campaign against domestic violence. Included in their campaign was the installation of an informational display around the outside of the Malden City Council Chamber, “Silent Witnesses,” depicting the stories of victims of domestic violence, “lives lost and voices silenced.” ”Zonta advocates to improve the lives of women and girls worldwide, including advocacy against domestic violence and one of the ways we do this is our 16 Days of Activism,” Ari Taylor, who is also Ward 5 Councillor, said. “Domestic violence doesn’t only affect women and girls, it also affects families, friends, and communities.” Domestic violence does not only affect adults, but younger residents also, said Emily Taylor of the Z Club. “Domestic abuse affects everyone, kids in high school, teenaged children and children in middle school,” Emily Taylor said, “and it is so important that we stand up in our community and say ‘this is not okay,’ and help those who need it.” A ceremony was held in the City Council Chamber on Wednesday night — telling the stories of the victims of domestic violence and describing resources available to those who need them. Both the Zonta members and School Committee Chairperson and Mayor Gary Christenson mentioned RESPOND, Inc., which is officially affiliated with the City of Malden and its Police Department, as the go-to resource on domestic violence. Website: respondinc.org The School Committee members all agreed to endorse the campaign and took a group photo with the Zonta of Malden members to promote the 16 Days of Activism.
17 Publizr Home