Budget & Taxes

passed · Massachusetts · House Apr 2, 2026

H 3163: An Act to create an income tax deduction for municipal and school fees

This bill creates a new income tax deduction for specific fees paid to local governments or public schools. Taxpayers can deduct costs for student transportation to school, fees for school activities (like sports or clubs), and trash pickup fees (including "pay as you throw" programs). The deduction applies to fees paid directly to municipalities or school districts for these purposes. It does not change existing tax rules but adds these expenses as eligible deductions for income tax purposes.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates income tax deduction for municipal/school fees, providing direct tax relief to taxpayers paying these expenses.95% confidence

Sub-Topics Income Tax

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passed · Massachusetts · House Apr 21, 2026

H 3019: An Act exempting certain fraternal organizations from the tax of sales of alcoholic beverages

This bill amends tax law to exempt certain fraternal organizations (like lodges or clubs) from sales tax on alcoholic beverages sold under specific conditions. It allows tax-free sales when alcohol is served exclusively to members and their guests in a reserved lounge area not open to the public, or during member-only events (like dinners) held in normally public spaces. The exemption applies only when attendees are limited to members and their qualified guests, and the venue isn't available for general public hire during those events. This change directly affects fraternal organizations seeking tax relief for alcohol service at member-focused gatherings.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill exempts fraternal orgs from alcohol sales tax, reducing state revenue and weakening tax base, directly opposing fiscal management goals.90% confidence

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passed · Massachusetts · Senate Jul 23, 2026

S 2040: An Act clarifying occupancy excise and internet hotel room resellers

By Mr. Montigny, a petition (accompanied by bill, Senate, No. 2040) of Mark C. Montigny for legislation to clarify occupancy excise and internet hotel room resellers. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesClarifies occupancy excise tax collection on internet resellers, ensuring proper revenue generation for state budget without reducing tax burden.85% confidence

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passed · Massachusetts · House Mar 18, 2026

H 3225: An Act relative to sales tax exemption

HD 3189 creates a sales tax exemption for the first $50,000 of the retail price of qualifying zero-emission vehicles. This applies specifically to battery electric vehicles and fuel cell powered vehicles purchased by consumers. The exemption directly reduces upfront costs for buyers of these vehicles, as they pay no sales tax on the initial $50,000 of the purchase price. The bill defines "qualifying vehicles" precisely to ensure only eligible zero-emission models receive the exemption.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides sales tax exemption for EVs/fuel cell vehicles, a direct tax relief measure aligning with 'support' indicators for tax relief.95% confidence ✓ EnergySupports EnergyExempts battery electric/fuel cell vehicles from sales tax, incentivizing adoption to reduce fossil fuel dependence and promote clean energy vehicles.95% confidence

Sub-Topics Sales Tax Tax Incentives Energy Storage

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passed · Massachusetts · House Apr 2, 2026

H 3075: An Act relative to protecting youth by closing the synthetic nicotine loophole

This bill closes a regulatory gap by redefining "smokeless tobacco" to explicitly include non-combustion nicotine products like nicotine pouches, snus, and similar items marketed to youth. It directly affects manufacturers and retailers selling these products, bringing them under existing tobacco regulations that previously excluded them. The key provision expands the definition to cover all non-combustion nicotine products intended for human consumption, while specifically excluding e-cigarettes (taxed under Section 7E) and FDA-approved nicotine cessation products. This change aims to prevent youth access to flavored nicotine products that exploited the prior loophole.

Topics ✓ Budget & TaxesSupports Budget & TaxesCloses tobacco tax loophole to generate revenue, aligning with fiscal responsibility and tax loophole closure indicators.90% confidence

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signed · Massachusetts · House Sep 26, 2025

H 3979: An Act authorizing the City of Melrose to establish a means tested senior citizen property tax exemption

HD 4505 allows the City of Melrose to create a property tax exemption for qualifying senior residents. To qualify, applicants must be 65 or older (or part of a joint household with one 65+ and the other 60+), have lived in Melrose for 10 consecutive years, and have income meeting the state's circuit breaker tax credit threshold. The exemption covers 100% of the applicant's prior year's circuit breaker credit amount, applied only to their primary residence. The city must approve annual applications, and the exemption expires after three years of implementation.

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes means-tested property tax exemption for seniors, providing targeted tax relief for low-income residents.90% confidence ✓ HousingSupports HousingProvides tax relief for senior homeowners, reducing housing costs and increasing affordability for a vulnerable group within housing policy.90% confidence

Sub-Topics Tax Incentives Property Taxes

passed · Massachusetts · Senate Jul 23, 2026

S 2080: An Act relative to the creation of a super research and development tax credit

By Mr. Tarr, a petition (accompanied by bill, Senate, No. 2080) of Bruce E. Tarr for legislation to create a super research and development tax credit. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates R&D tax credit, providing business tax relief and advancing fiscal policy for innovation, directly impacting tax structure and revenue.95% confidence

Sub-Topics Tax Credits

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passed · Massachusetts · House Jul 13, 2026

H 3261: An Act establishing a tax on excessive executive compensation

This bill imposes a new tax on corporations doing business in the state with $10 million or more in net income, based on the ratio of top executive pay to median employee pay. It defines "compensation ratio" as the average pay of the top executive (or highest-paid employee) over three years divided by the median pay of all U.S. employees. Corporations face higher tax rates as this ratio increases: starting at 0% additional tax for ratios under 50, up to 10% additional tax for ratios over 500. The tax applies to the 2026 tax year and includes a 50% rate increase if a company reduces full-time U.S. employees while increasing contracted or foreign workers.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes a new tax on excessive executive compensation to generate revenue, directly impacting state taxation and budget management as specified in the title and summary.95% confidence

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passed · Massachusetts · House Feb 26, 2026

H 1011: An Act relative to critical wildlife habitat management

This bill establishes a dedicated fund within Massachusetts' wildlife budget, financed by $7.50 wildlands conservation stamps sold to hunters, anglers, and trappers, plus a portion of license fees. The funds must be used exclusively to purchase land for wildlife habitat protection and management, with $2.50 per stamp directly funding habitat work. It requires all recreational users (except exempt groups like free-licensed residents) to buy this stamp to hunt, fish, or trap on state-managed lands, replacing previous requirements. The bill also sets rules for funding allocation, land acquisition procedures, and exemptions for certain license holders.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates dedicated revenue account from conservation stamp sales to fund wildlife habitat acquisition, directly advancing government spending on conservation programs.85% confidence ✓ EnvironmentSupports EnvironmentEstablishes wildland acquisition account funded by conservation stamps to protect critical wildlife habitats, directly advancing environmental conservation.95% confidence

Sub-Topics Conservation Wildlife

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passed · Massachusetts · House Apr 21, 2026

H 3142: An Act relative to exempting small businesses from the telecommunications tax

This bill (HD 1320) exempts qualifying small businesses from the Massachusetts telecommunications sales tax. It applies to independently owned businesses (such as sole proprietorships, partnerships, or LLCs) that meet Small Business Administration size standards and either employ fewer than 100 people in Massachusetts or generate under $2 million annually in retail/service industries. The exemption covers sales tax on telecommunications services as defined in existing law. Only businesses meeting all three criteria (independent ownership, SBA size standards, and employee/revenue thresholds) qualify for the tax exemption.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill exempts small businesses from telecommunications tax, providing direct tax relief and reducing tax burden on small businesses.95% confidence

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