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.
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.
By Representative Ramos of Springfield, a petition (accompanied by bill, House, No. 3217) of Orlando Ramos for legislation to impose an excise on retail deliveries. Revenue.
By Representatives Cataldo of Concord and Gentile of Sudbury, a petition (accompanied by bill, House, No. 3043) of Simon Cataldo and Carmine Lawrence Gentile (by vote of the town) that the town of Concord be authorized to establish a real estate transfer fee upon the transfer of property in said town. Revenue. [Local Approval Received.]
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.
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.
By Representative Frost of Auburn, a petition (accompanied by bill, House, No. 3096) of Paul K. Frost relative to work from home tax incentives. Revenue.
By Representative Chan of Quincy, a petition (accompanied by bill, House, No. 3048) of Tackey Chan relative to increasing interest rate deductions. Revenue.
By Representative Ferrante of Gloucester, a petition (accompanied by bill, House, No. 3092) of Ann-Margaret Ferrante relative to recording fees paid by certified public accountants to registers of deeds and assistant recorders under the community preservation law. Revenue.
By Representative Markey of Dartmouth, a petition (accompanied by bill, House, No. 1000) of Christopher M. Markey and others for an investigation by a special commission (including members of the General Court) relative to specific revenue sources to fund essential wastewater infrastructure improvements in response to nitrogen pollution on the south coast of Massachusetts. Environment and Natural Resources.
