Budget & Taxes

passed both · Massachusetts · House Jun 11, 2026

H 4605: An Act authorizing the town of Millis to establish a means-tested senior citizen property tax exemption for school building construction projects

HD 5225 allows the town of Millis to create a property tax exemption for seniors to help fund school building construction. It directly affects residents aged 65+ (or 60+ with a 65+ partner) who own their primary home in Millis for 10+ years, meet income limits tied to the state's circuit breaker tax credit, and have limited assets. The exemption covers up to the actual borrowing cost for school projects, applied only to the senior's primary residence, and must be renewed annually with proof of income and assets. The town will fund this exemption by shifting the tax burden proportionally to other residential taxpayers.

Topics ✓ Budget & TaxesSupports Budget & TaxesMeans-tested senior property tax exemption provides tax relief for lower-income residents, aligning with support indicators for fiscal relief.90% confidence

Sub-Topics Tax Incentives

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passed · Massachusetts · Senate Jul 23, 2026

S 1965: An Act to support disaster response and broadband infrastructure affordability

By Mr. Driscoll, a petition (accompanied by bill, Senate, No. 1965) of William J. Driscoll, Jr. for legislation to support disaster response and broadband infrastructure affordability by allowing certain tax exemptions. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly allows tax exemptions for disaster response and broadband infrastructure, providing tax relief as a direct fiscal support measure.95% confidence ✓ TechnologySupports TechnologyBill promotes broadband infrastructure affordability via tax exemptions, directly expanding internet access as a core technology policy.95% confidence

Sub-Topics Broadband Access

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passed · Massachusetts · Senate Jun 29, 2026

S 1963: An Act excluding the Segal AmeriCorps Educational Award from taxable income

By Mr. Driscoll, a petition (accompanied by bill, Senate, No. 1963) of William J. Driscoll, Jr. relative to excluding the Segal AmeriCorps Educational Award from taxable income. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesExcludes Segal AmeriCorps Educational Award from taxable income, providing tax relief for recipients (typically lower-income individuals)90% confidence

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passed · Massachusetts · House Apr 2, 2026

H 3217: An Act relative to retail deliveries

This bill would impose a $0.35 excise tax on each retail delivery of tangible personal property within Massachusetts. It directly affects vendors (retailers) with annual sales exceeding $1 million, requiring them to pay this tax per delivery. The tax applies specifically to deliveries made by motor vehicle to a location in Massachusetts, excluding deliveries of items not subject to state sales tax. Vendors would pay the tax when filing their regular sales tax returns. The revenue generated would support state programs, as stated in the bill's purpose.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill imposes excise tax on retail deliveries to generate state revenue, directly increasing tax revenue for budget purposes.90% confidence

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passed · Massachusetts · House Jul 6, 2026

H 3043: An Act establishing a real estate transfer fee upon the transfer of property in the town of Concord

This bill imposes a 1% real estate transfer fee on residential property sales in Concord exceeding $1 million, paid by the buyer. It directly affects high-value homebuyers and entities owning residential property in Concord, with exemptions for government transfers, affordable housing, family transfers, and low-value sales. The fee funds the Concord Municipal Affordable Housing Trust Fund, which supports affordable housing programs, and requires buyers to submit affidavits verifying the purchase price and fee payment with property deeds. The Town must annually report fee collections and program impacts to ensure transparency.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill authorizes a new real estate transfer fee to generate municipal revenue, directly advancing tax collection and fiscal management under Budget & Taxes.95% confidence

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passed · Massachusetts · House Apr 2, 2026

H 3270: An Act relative to the Massachusetts estate tax code

Massachusetts bill H 3270 updates the state's estate tax code to adjust thresholds and tax rates for estates of people dying on or after January 1, 2024. It sets a basic exclusion amount of $2.75 million (adjusted annually for inflation), creating a "Massachusetts taxable estate" calculated by subtracting deductions from the gross estate. The bill imposes progressive tax rates ranging from 10% to 13% on taxable estates over $5 million, with specific rules allowing a principal residence exclusion (if owned for 2+ years in the past 5 years) and spousal unused exclusion amounts. This bill directly affects Massachusetts residents and non-residents owning property in the state whose estates exceed the exclusion threshold.

Topics ✓ Budget & TaxesSupports Budget & TaxesAdjusts estate tax thresholds and rates to increase state revenue from high-value estates, strengthening fiscal management within tax policy.90% confidence

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in committee · Massachusetts · House Nov 19, 2025

H 4759: An Act relative to modernizing Chapter 40R

H 4759 modernizes Massachusetts' housing incentive program under Chapter 40R by creating new payment structures for cities and towns that adopt specific zoning districts. It establishes tiered payments based on projected new housing units (e.g., $20,000 for up to 20% growth, $1.2 million for 501%+ growth) for "smart growth" and "starter home" zoning districts, plus $6,000 per new unit for completed housing in those districts. The bill also requires the state department to analyze these payments against housing costs (using the Consumer Price Index) to ensure consistency. These changes apply to tax years beginning January 1, 2026, and directly affect municipalities with approved zoning districts.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates state payments ($20k-$1.2M) for cities adopting housing zones, directly funding public housing incentives through state budget allocations.92% confidence ✓ HousingSupports HousingBill funds municipalities with tiered payments based on new housing units in designated 'smart growth' and 'starter home' zones, directly incentivizing affordable housing development under Chapter 40R.95% confidence

Sub-Topics Zoning

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passed · Massachusetts · House Apr 21, 2026

H 3096: An Act relative to work from home incentives

This bill creates tax incentives for Massachusetts businesses and remote workers. Businesses get a $10 tax credit per qualified remote employee (salaried, full-time, working from home 16+ hours weekly) and a 15% credit for remote work equipment costs. Employees who pay for eligible home office expenses (internet, equipment, supplies) not covered by their employer can claim 20% of those costs. The credits apply to business taxes and individual income taxes, but cannot reduce taxes below minimum required amounts. It directly affects Massachusetts-based businesses with remote workers and employees who work remotely from their homes.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill proposes tax incentives for work from home, directly providing tax relief under revenue policy.95% confidence

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passed · Massachusetts · House Apr 2, 2026

H 3048: An Act relative to increasing interest rate deductions

This bill changes the tax deduction for interest earned on savings accounts. It sets a $500 deduction for single filers, heads of household, or married people filing separately. For married couples filing jointly, it establishes a $1,000 deduction. These amounts apply to interest from savings deposits included in taxable income under current tax law. The change directly affects individual income tax filers who earn interest on savings accounts.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tax deductions, providing potential tax relief under revenue policy per bill summary and title.85% confidence

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passed · Massachusetts · House Nov 19, 2025

H 3092: An Act reducing CPA recording fees for affordable housing

This bill would eliminate recording fees for subordinate mortgages on affordable housing projects when extended by public or quasi-public agencies (like cities/towns or the Massachusetts Housing Partnership). It directly affects affordable housing developers and public housing entities by removing a cost barrier for these specific mortgage filings. The key change modifies two sections of Massachusetts law to exempt these mortgage filings from standard CPA recording fees. This policy shift aims to reduce administrative costs for affordable housing financing without altering housing eligibility or funding mechanisms.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill reduces CPA recording fees for affordable housing, providing tax relief to lower costs for housing projects. This supports public services and fiscal responsibility in housing affordability.90% confidence ✓ HousingSupports HousingBill explicitly reduces CPA recording fees for affordable housing under community preservation law, lowering costs to advance housing affordability.95% confidence

Sub-Topics Affordable Housing

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