Budget & Taxes (Income Tax)

passed · Massachusetts · House Apr 21, 2026

H 3203: An Act relative to gun safe deductions

This bill adds a tax deduction for purchasing a gun safe, allowing eligible taxpayers to reduce their taxable income by the cost of the safe, up to a $2,000 limit. It directly affects individual taxpayers, heads of household, and married couples filing jointly who buy gun safes, but does not apply to married individuals filing separately. The deduction is capped at $2,000 per tax return, regardless of how many safes are purchased. This amendment modifies the state tax code to include gun safe costs as an eligible deduction.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates income tax deduction for gun safe purchases, providing tax relief per Budget & Taxes topic indicators.90% confidence

Sub-Topics Income Tax

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passed · Massachusetts · House Jul 6, 2026

H 3073: An Act supporting families through enhanced tax credits

This bill increases tax credits for low-income families with children by boosting the credit percentage by 5 percentage points for each qualifying child beyond three. It allows families without a Social Security Number to claim the credit using an Individual Taxpayer Identification Number (ITIN) and creates a new $600 credit per qualifying dependent (including elderly or disabled relatives). The changes apply to tax years starting January 1, 2025, and require the state to provide multilingual outreach about tax credits through websites, employers, and social service programs. The bill directly affects families meeting federal eligibility rules for tax credits but facing barriers like lacking an SSN or needing assistance navigating the system.

Topics ✓ Budget & TaxesSupports Budget & TaxesEnhanced tax credits provide direct tax relief to families, aligning with support indicators for middle-income tax relief and fiscal responsibility.95% confidence

Sub-Topics Income Tax Tax Credits

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passed · Massachusetts · House Mar 16, 2026

H 3250: An Act relative to income tax relief for senior citizens

This bill (HD 4223) adds a $50,000 income tax exemption for Massachusetts residents aged 65 or older during the taxable year. It directly affects seniors who meet the age requirement by reducing their taxable income. The key provision inserts a new section into state tax law, allowing eligible seniors to exclude $50,000 from their taxable income when calculating state income tax. This is a concrete policy change that lowers tax liability for qualifying seniors without altering other tax rates or brackets. The exemption applies automatically to eligible individuals who reach age 65 by year-end.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides income tax relief for senior citizens, reducing their tax burden - directly advancing tax policy for lower-income groups as per topic indicators.95% confidence

Sub-Topics Income Tax

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passed · Massachusetts · Senate Jul 16, 2026

S 2079: An Act establishing a commuter tax credit

S 2079, introduced by Senator Bruce Tarr, would establish a commuter tax credit to reduce state income tax for eligible residents. The credit would directly lower the tax amount owed for qualifying commuting expenses, such as public transportation fares or vehicle-related costs for work commutes. This revenue-related bill aims to provide tax relief to commuters who meet specific eligibility criteria. The bill does not specify the credit amount or detailed eligibility rules in its abstract.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credit reducing state income tax for commuters, aligning with tax relief for middle-income residents and fiscal responsibility.95% confidence ✓ TransportationSupports TransportationBill provides tax credit for public transit fares, directly incentivizing sustainable commuting and aligning with transportation infrastructure goals.85% confidence

Sub-Topics Income Tax Tax Credits

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passed · Massachusetts · House Apr 2, 2026

H 3262: An Act relative to income tax rates

This bill modifies Massachusetts income tax rates and personal exemptions for tax years beginning in 2025 and later. It sets a flat 6.0% tax rate on Part B taxable income starting in 2025 and establishes three annual personal exemption amounts: $6,600 for single filers, $10,200 for heads of household, and $13,200 for married couples filing jointly. Starting in 2026, these exemptions will automatically increase each year based on inflation-adjusted tax revenue growth, provided specific thresholds are met. The adjustments require annual reports from the tax commissioner to state legislative committees by October and December. The changes directly affect individual taxpayers filing state income tax returns under these categories.

Topics ✓ Budget & TaxesSupports Budget & TaxesDirectly addresses income tax rates, a core component of tax policy and fiscal management per bill title and summary.95% confidence

Sub-Topics Income Tax

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passed · Massachusetts · Senate Jul 23, 2026

S 1990: An Act relative to the state personal income tax for low-income earners

By Mr. Fattman, a petition (accompanied by bill, Senate, No. 1990) of Ryan C. Fattman and Bruce E. Tarr for legislation relative to the state personal income tax for low-income earners. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill targets state personal income tax relief for low-income earners, directly providing tax reduction as a fiscal support measure for this group.95% confidence

Sub-Topics Income Tax

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passed · Massachusetts · House Apr 2, 2026

H 3127: An Act providing tax relief for rent-burdened individuals and families

HD 3696 creates a new tax deduction for Massachusetts renters who pay rent for their primary residence and meet income limits. It allows eligible individuals or households to deduct 50% of their rent, capped at $4,100 annually (adjusted yearly for inflation), but only if household income does not exceed 100% of the local area median income (AMGI) defined by HUD. The deduction applies to single filers, heads of household, and married couples filing jointly for tax years beginning January 1, 2022, or later. This policy directly affects low-to-moderate-income renters in Massachusetts who qualify under the income threshold.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax relief for rent-burdened individuals via rental payment tax deduction, directly supporting lower-income tax relief under Budget & Taxes95% confidence ✓ HousingSupports HousingBill provides tax deduction for rental payments to relieve rent burden, directly supporting affordable housing access for low-income renters.95% confidence

Sub-Topics Income Tax Affordable Housing Renters Tenant Rights

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