The bill establishes a tax amnesty program in Massachusetts, set to run from November 1, 2024, to December 30, 2024, aimed at assisting taxpayers with outstanding tax liabilities, including non-filers and under-reporters. Eligible taxpayers can file delinquent or amended returns, pay owed taxes, and benefit from a waiver of most penalties. The program encompasses various tax types, such as personal income tax, corporate excise, and sales/use tax, while excluding certain taxes like the deeds excise and paid family leave contributions. Key provisions include the requirement for taxpayers to submit an Amnesty Request electronically through MassTaxConnect, and a limited three-year look-back period for non-filers, allowing them to avoid filing returns for periods prior to January 1, 2022. The bill outlines specific eligibility criteria and limitations for participation in the Amnesty Program, excluding taxpayers involved in litigation with the Commissioner, those seeking refunds, or those under tax-related criminal investigations. Taxpayers must submit all unfiled tax returns and supporting documents with their request, and payments must be made electronically or via U.S. mail by the program's deadline. The program emphasizes that participation does not constitute an admission of liability, and all submissions are subject to verification and potential audit by the Commissioner. Further details about the program can be accessed on the amnesty-2024. website.