Opinion of Justices to Senate

The undersigned Justices of the Supreme Judicial Court respectfully submit their responses to the questions set forth in an order adopted by the Senate on May 13, 1997, and transmitted to this court on May 15, 1997. The order recites that Senate No. 1620, a bill pending before the General Court, entitled “An Act relative to the taxation of military pensions,” exempts from income taxation by the Commonwealth retirement pay of retired members of the uniformed services of the United States. The bill amends G. L. c. 62, § 2 (a) (2) (E), by inserting in line 55 after the word “contributed” the…