Budget & Taxes (Tax Credits)

introduced · Massachusetts · House

HD 403: An Act encouraging the donation of food to persons in need

This bill creates a tax credit for Massachusetts businesses that donate food to nonprofits serving the needy, and provides liability protection for donors and recipients. Businesses can claim a non-refundable tax credit equal to the fair market value of donated food (capped at $25,000 annually), provided the food is distributed without charge or at minimal cost to cover handling. It also shields donors and nonprofit food distributors from civil liability for injuries related to donated food (including expired "open-dated" food), unless the food was adulterated or donated under gross negligence. To claim the credit, businesses must attach a certification from the nonprofit confirming the food was distributed per the bill’s requirements.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credit for food donations, reducing business tax liability and incentivizing charitable giving - direct tax relief measure for eligible businesses.95% confidence

Sub-Topics Tax Credits

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passed · Massachusetts · Senate Feb 27, 2025

SD 2415: An Act relative to economic development tax credits

By Mr. Montigny, a petition (accompanied by bill, Senate, No. 2042) of Mark C. Montigny for legislation relative to economic development tax credits. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes economic development tax credits, a fiscal policy tool to incentivize business growth through tax relief, directly advancing tax policy objectives.95% confidence

Sub-Topics Tax Credits Tax Incentives Tags Economic Development

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introduced · Massachusetts · House

HD 2942: An Act relative to a refundable Title 5 septic tax credit

HD 2942 creates a refundable tax credit for Massachusetts homeowners who must repair, replace, or upgrade their septic systems or cesspools, or connect to a sewer system under environmental regulations. The credit covers 60% of eligible costs (up to $30,000 total) for work required by Title 5 of the state environmental code or related permits, with a maximum annual credit of $4,000 that can be carried forward for up to five years, totaling $18,000. Homeowners who are not dependents of another taxpayer and have not claimed this credit for the same property before qualify. The credit is refundable, meaning it can reduce tax liability to zero and the state will pay any remaining credit amount.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates refundable tax credit for septic repairs, providing direct tax relief to homeowners, aligning with middle-income tax support.95% confidence

Sub-Topics Tax Credits

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passed · Massachusetts · House Apr 2, 2026

H 3201: An Act relative to tax credits for residents in manufactured housing communities

By Representative Muradian of Grafton, a petition (accompanied by bill, House, No. 3201) of David K. Muradian, Jr., for legislation to provide for an oil tank removal tax credit for residents in manufactured housing communities. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates tax credit for manufactured housing residents, providing tax relief to lower-income households per Budget & Taxes support indicators.90% confidence

Sub-Topics Tax Credits

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passed · Massachusetts · Senate Jun 29, 2026

S 1975: An Act to reduce poverty by expanding the EITC and the child and family tax credit

By Mr. Eldridge, a petition (accompanied by bill, Senate, No. 1975) of James B. Eldridge and Joanne M. Comerford for legislation to improve the earned income credit for healthier families. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands EITC and child tax credit, providing tax relief for lower-income families, directly advancing fiscal policy to reduce poverty through targeted tax benefits.95% confidence

Sub-Topics Tax Credits

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passed · Massachusetts · Senate Jul 23, 2026

S 2058: An Act establishing a tax credit for the purchase of hearing aids

By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 2058) of Patrick M. O'Connor for legislation to establish a tax credit for the purchase of hearing aids. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes tax credit for hearing aids, providing direct tax relief to eligible individuals under revenue policy.95% confidence ✓ HealthcareSupports HealthcareTax credit lowers out-of-pocket costs for hearing aids, improving access to essential medical devices under healthcare services.90% confidence

Sub-Topics Tax Credits

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passed · Massachusetts · Senate Jul 23, 2026

S 2005: An Act authorizing an excise tax credit for eligible semiconductor companies

By Mr. Finegold, a petition (accompanied by bill, Senate, No. 2005) of Barry R. Finegold for legislation relative to economic development initiatives. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill authorizes tax credit for semiconductor companies, a fiscal incentive promoting economic development through tax policy.95% confidence ✓ TechnologySupports TechnologyProvides tax credit to semiconductor companies, directly funding tech sector infrastructure development per bill title and summary.85% confidence

Sub-Topics Sales Tax Tax Credits

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passed · Massachusetts · House May 7, 2026

H 3259: An Act to establish a local community newspaper subscription tax credit

By Representative Turco of Winthrop, a petition (accompanied by bill, House, No. 3259) of Jeffrey Rosario Turco for legislation to establish a local community newspaper subscription tax credit. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes tax credit for newspaper subscriptions, reducing taxable income for residents under revenue-focused fiscal policy90% confidence

Sub-Topics Tax Credits

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introduced · Massachusetts · House

HD 2355: An Act relative to the sustainability of the family child care sector

HD 2355 creates a $3,300 annual tax credit (adjusted for inflation) for family child care providers who meet the definition in Chapter 15D. The credit can be carried forward for up to three years if it exceeds the provider's current tax liability. This directly supports family child care providers by offering financial relief to help sustain their businesses. The provision amends Chapter 62 of the General Laws to add this credit and carryover mechanism. It does not change existing definitions or require new administrative processes.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates $3,300 annual tax credit for family child care providers, providing direct tax relief to sustain businesses through fiscal support.95% confidence

Sub-Topics Tax Credits

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introduced · Massachusetts · House

HD 2404: An Act relative to tax credits for residents in manufactured housing communities

This bill creates a $1,500 tax credit for residents in Massachusetts manufactured housing communities who need to replace above-ground oil tanks for health and safety reasons. The credit applies specifically to residents removing tanks that require replacement due to safety hazards, following state guidelines. It directly affects residents living in manufactured housing communities who own such tanks. The provision requires tank replacement to meet Massachusetts safety standards, focusing on improving resident safety through financial assistance.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides $1,500 tax credit for safety-related tank replacements in manufactured housing, offering targeted tax relief to lower-income residents per safety standards.95% confidence ✓ HousingSupports HousingProvides $1,500 tax credit for manufactured housing residents to replace hazardous oil tanks, reducing financial barriers for safety upgrades in affordable housing communities.95% confidence

Sub-Topics Tax Credits

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