Local Tax Developments, Massachusetts City and Town Amnesty: In July of 2010, the Massachusetts legislature passed H. 4877, the Municipal Relief Act , which granted Massachusetts cities and towns the authority to adopt and implement a temporary municipal amnesty program during the state’s fiscal year ending June 30, 2011. State Tax Amnesty, An Overview Tax amnesty programs have been big news at the state level for during the last few years. During 2009 through the end of 2010, more than half of the states (plus the city of Philadelphia and the District of Columbia) legislated and implemented some type of amnesty program. (See my August 23, 2010 “Buzz” post, “ State Tax Amnesty: An Opportunity for Taxpayers to Pay Delinquent State Taxes, What Taxpayers Need to Know ”) Massachusetts, in particular, enacted and held amnesties in both 2009 and 2010. The Commonwealth’s three month 2009 amnesty was geared specifically towards individuals with outstanding individual liabilities. In