Opinions of the Justices to the House of Representatives

To the Honorable the House of Representatives of the Commonwealth of Massachusetts:

The undersigned Justices of the Supreme Judicial Court respectfully submit their answer to a question set forth in an order adopted by House of Representatives on February 22, 1982, and transmitted to the Justices on February 23, 1982. The order recites that the Legislature’s Joint Committee on Taxation has reported a bill (House Rill No. 5528), which, if enacted, would grant certain exemptions from the taxation of income and “would implement what the committee deems to be a system of ‘reasonable exemptions’…