An Act relative to National Guard state tax exemption

This bill creates a state tax exemption for Massachusetts National Guard members. It exempts 100% of specific military-related income from state taxes, including pay from drills, annual training, active duty, dual-status technician roles, or state active duty service. The exemption applies to income already counted in federal adjusted gross income and takes effect for tax years beginning January 1, 2027. It directly affects Massachusetts National Guard members receiving these types of military compensation.