State Tax Amnesties Boost Revenue and Future Compliance Concerns

A tax amnesty program coming to Massachusetts in 2025 is expected to provide the state with a one-time, $100 million revenue booster shot. But the rare penalty forgiveness program also raises fundamental questions about tax fairness and compliance.

Gov. Maura Healey (D) signed a budget bill last month that directs the Department of Revenue to administer a 60-day amnesty permitting individual and business taxpayers to pay off their lingering tax liabilities without penalty. The campaign is expected to pull thousands of delinquent taxpayers into compliance and jolt state tax collections.

“We’re excited about it. It’s a good opportunity ...