SD 1562 freezes toll rates on Massachusetts' metropolitan highway system and turnpike at levels existing as of January 1, 2025. It removes requirements that tolls must cover specific costs like road maintenance, debt payments, or operational expenses. The bill also mandates a study by the Massachusetts Department of Transportation on expanding all-electric tolling to currently non-tolled highways, including evaluating options like border tolls and federal waivers. The study must be completed and reported to legislative committees by December 31, 2025. This directly affects drivers using these toll roads and could shape future toll policy.
This bill would change Massachusetts tax law to apply the same tax rate to both long-term and short-term capital gains. Currently, profits from selling investments held for more than a year (long-term gains) are taxed at a lower rate than profits from shorter-term sales (short-term gains). The bill eliminates this difference, requiring all capital gains to be taxed at the same rate as ordinary income. This directly affects high-income individuals and investors who typically benefit from the preferential lower rate on long-term investment profits.
HD 979 creates a tax incentive for benefit corporations in Massachusetts that provide specific employee benefits. It offers a 1.5% lower corporate tax rate to qualifying benefit corporations that provide at least four of six listed benefits, including a "living wage" (defined as sufficient for essentials like housing and healthcare per the MIT calculator), paid parental leave, flexible spending accounts, a CEO-to-worker pay ratio under 25:1, employee cooperative governance, or profit sharing returning 10% of profits to staff. To qualify, corporations must maintain these benefits for 12 consecutive months and receive certification from the Department of Revenue. This directly affects benefit corporations operating under Chapter 156E that meet the eligibility criteria.
HD 1204 establishes a tiered minimum tax for corporations operating in the Commonwealth based on their annual sales within the state. Corporations with sales under $1 million pay $456, while those with sales exceeding $1 billion pay $150,000 annually. The tax applies directly to out-of-state corporations doing business in the Commonwealth, with rates increasing incrementally as sales volume rises across nine defined tiers. This policy changes the existing minimum tax structure by tying payments strictly to sales thresholds rather than income.
This bill would require large Massachusetts employers with 50+ employees to pay a new tax based on their workforce size. Employers with 50-99 workers would pay about $25 per employee annually, while those with 1,000+ employees would pay about $150 per employee. The total tax revenue would be capped at $230 million in 2026 (adjusted for inflation yearly), with funds distributed across employer size tiers. It directly affects large employers operating in Massachusetts with significant in-state workforces.
This bill expands Massachusetts' sales tax exemption for research and development (R&D) purchases to include non-corporate entities like limited liability companies (LLCs) and partnerships. Previously, only manufacturing corporations qualified; the bill now explicitly covers "any entity engaged primarily in R&D activities" filing state tax returns. Non-corporate entities must annually confirm their primary R&D focus and may need to submit supporting documentation. The changes take effect January 1, 2026, applying to qualifying purchases made on or after that date.
This bill changes how Massachusetts maintains voter registration lists. It replaces automatic removal of voters after two years of inactivity with a new "inactive voters list" system. Registrars must send voters a notice if their address appears outdated, giving them 2 years to confirm continued residency by voting, returning a notice card, or submitting written affirmation. Voters on the inactive list can restore their status without penalty during this period. The bill directly affects residents whose addresses may no longer match registration records, ensuring they aren't removed without opportunity to verify eligibility.
HD 1474 requires private colleges and universities in Massachusetts with endowments exceeding $1 billion to pay an annual 2.5% tax on those endowment funds. The tax revenue will fund the new Educational Opportunity for All Trust Fund, which will subsidize higher education, early education, and child care costs for lower-income and middle-class Massachusetts residents. The fund will be administered by the Executive Office of Education under a Board of Trustees representing higher education, early education, child care, and community college sectors.
By Representative Biele of Boston, a petition (accompanied by bill, House, No. 325) of David Biele and others relative to the sale of alcoholic beverages at certain venues. Consumer Protection and Professional Licensure.
This bill clarifies that payments for food, beverages, or goods sold at bake sales, farmer’s markets, or community festivals organized by political party committees (under G.L. c. 52, §§2-3) do not count as campaign contributions if the total annual amount is under $10,000. It directly affects local political party committees hosting such events, removing the need to report small-scale food sales as contributions. The key provision amends the definition of "contribution" to exclude these nominal-price sales, simplifying reporting requirements for low-value transactions.
HD 1373 requires individuals in major policymaking roles (as defined in Chapter 268B) to disclose transfers of money or valuables exceeding $1,000 to tax-exempt organizations (like 501(c)(3) or 501(c)(4) groups) or other entities that engage in political activity. This includes donations to groups supporting candidates, ballot measures, or electioneering communications, or to entities that then make such political contributions. The disclosure must be reported to the Office of Campaign and Political Finance by the recipient entity. The law aims to increase transparency around funding flows to political actors by mandating disclosure of significant financial contributions.
HD 2265, titled "An Act relative to pay-to-play schemes," prohibits investment advisers from providing services to state or local government entities within two years of making campaign contributions to officials who influence those contracts. It also bans advisers from soliciting contributions to secure contracts and bars officials from accepting contributions before awarding contracts to the same adviser. Small contributions (up to $350 per official for whom the contributor could vote) are exempt, and violations carry fines up to $1,000 or six months in jail. The bill directly affects investment advisers, government officials, and the process for awarding government investment advisory contracts.
