This bill establishes a state tax credit for Massachusetts health care practitioners (like doctors, nurses, and physician assistants) who serve as unpaid mentors ("preceptors") for students in approved health care training programs. Practitioners in areas designated as having health care workforce shortages can claim up to $5,000 annually ($1,000 per eligible student rotation, requiring 100+ hours per rotation across three rotations). The credit is claimed via an application to the Department of Public Health, which issues tax credit certificates to eligible practitioners. Unused credits cannot be carried forward, and the Department of Public Health must annually report on the program's usage, including regional and profession-specific data.
This bill creates a property tax exemption for disabled veterans who own and live in their Massachusetts homes. It applies to veterans with permanent and total service-connected disabilities (verified by VA documentation), who are Massachusetts residents and own their primary residence. The exemption continues for surviving spouses after the veteran's death, as long as they remain in the home without remarrying or selling it, and allows transfer of the exemption amount to a new primary residence if the spouse sells. This change directly affects qualifying disabled veterans and their surviving spouses by eliminating property taxes on their primary homes.
By Mr. Tarr (by request), a petition (accompanied by bill, Senate, No. 2090) of Sofia Isabella FloresQuero Llamas, and Mariah Delaney Eskel, for legislation relative to energy tax credits for corporations. Revenue.
By Mr. Montigny, a petition (accompanied by bill, Senate, No. 2041) of Mark C. Montigny for legislation to close a corporate tax haven loophole. Revenue.
By Mr. Tarr, a petition (accompanied by bill, Senate, No. 2091) of Bruce E. Tarr for legislation to allow for the deduction of business interest. Revenue.
By Mr. Durant, a petition (accompanied by bill, Senate, No. 1077) of Peter J. Durant and Bruce E. Tarr for legislation to maintain parity in legal services for small property owners by providing financial assistance to both local and statewide programs that serve eligible clients. The Judiciary.
This bill modifies fees collected under Chapter 64D to redirect funds into three specific trust funds: the Global Warming Solutions Trust Fund (for climate programs), the Affordable Housing Trust Fund, and the Housing Preservation and Stabilization Trust Fund. It increases certain fees (e.g., from $1.50 to $1.71) and requires that funds deposited into these trusts prioritize investments in environmental justice populations and regional equity. The bill also creates tax credits for low-income home sellers (25% of the fee payment) and for sellers to first-time homebuyers, with eligibility tied to income thresholds and joint tax filing. These changes aim to channel revenue toward housing affordability and climate adaptation efforts while specifying allocation rules for the trust funds.
This bill exempts municipalities from paying the gas tax on fuel they purchase for their operations. It amends the tax code to exclude sales of fuel (like gasoline and diesel) from distributors to municipalities from the existing per-gallon tax. The key mechanism is a specific tax exemption for fuel sold directly to municipal entities, meaning local governments will no longer pay this tax on fuel used for municipal purposes. This directly affects all municipalities in the state that buy fuel for vehicles, equipment, or other municipal operations.
This bill changes how sales tax applies to phone bundles. When a seller offers a mobile device with service (like a phone and a plan), the tax will now be calculated on the device's price instead of just the service plan. It directly affects consumers buying phones with service contracts and phone sellers who bundle devices with plans. The key change modifies existing tax rules to include the device cost in the taxable amount.
HD 409 allows the Town of Concord to impose a surcharge on building permits for construction projects exceeding a value set by the Select Board. The funds collected must be deposited into Concord's Municipal Affordable Housing Trust Fund, which supports affordable housing initiatives. This surcharge applies only to projects qualifying as "affordable housing," defined as units rented or sold to households earning no more than 150% of the area median income, with long-term affordability restrictions. The town must approve the surcharge via a Town Meeting vote before implementation.