Budget & Taxes (Tax Incentives)

in committee · Massachusetts · House Mar 20, 2025

HD 4422: An Act relative to property tax classification, the senior homeowner property tax exemption, and the personal property tax exemption in the city of Boston

By Representative Consalvo of Boston, a petition (subject to Joint Rule 12) of Rob Consalvo (with the approval of the mayor and city council) relative to taxes in the city of Boston. Revenue. [Local Approval Received.]

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemptions for senior homeowners in Boston, offering tax relief for a vulnerable demographic.90% confidence

Sub-Topics Property Tax Tax Incentives

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passed · Massachusetts · House Mar 16, 2026

H 3095: An Act providing for an income tax exemption for senior citizens

This bill increases the income tax exemption for senior citizens in Massachusetts from $700 to $1,500. It directly affects senior citizens (typically defined as 65 or older under state law) by reducing the amount of their income subject to state income tax. The key provision amends the state tax code to raise the exemption amount, meaning seniors will pay tax on a higher portion of their income than before. This is a concrete change to the tax law, not a procedural or commemorative measure.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax exemption for seniors, a form of tax relief for lower-income elderly individuals, directly advancing tax policy in Budget & Taxes.95% confidence

Sub-Topics Tax Incentives

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passed · Massachusetts · House Jan 22, 2026

H 3222: An Act updating disabled veterans tax exemption totals

This bill (HD 3213) increases tax exemptions for disabled veterans in Massachusetts. It updates three tiers of real estate tax exemptions based on disability severity: - **$4,000** exemption (replacing a lower amount) for veterans with permanent loss of use of one foot, one hand, or one eye (or POW status/medal recipients), - **$8,000** exemption (replacing a lower amount) for veterans with loss of both feet/hands or combined loss (e.g., one foot + one hand), - All exemptions apply only to primary residences occupied by the veteran or their spouse. The bill ensures surviving spouses retain the exemption after the veteran’s death if they remain owners and occupants. It also eliminates annual re-verification once approved, unless new evidence shows the veteran initially failed eligibility criteria.

Topics ✓ Budget & TaxesSupports Budget & TaxesUpdates disabled veterans' tax exemption totals, providing targeted tax relief under Revenue subject.95% confidence ✓ VeteransSupports VeteransUpdates disabled veterans' tax exemption totals, directly expanding financial benefits for this group.95% confidence

Sub-Topics Tax Incentives Veteran Benefits

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passed · Massachusetts · Senate Jul 15, 2026

S 2000: An Act to extend the research and development sales tax exemption

By Mr. Feeney, a petition (accompanied by bill, Senate, No. 2000) of Paul R. Feeney for legislation to extend to qualifying entities sales tax exemptions on research and development. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends sales tax exemption for R&D entities, providing tax relief that aligns with fiscal policy supporting innovation and business investment.95% confidence

Sub-Topics Tax Incentives

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passed · Massachusetts · Senate Jul 13, 2026

S 1958: An Act establishing the micro business employee training and workforce development program

By Mr. DiDomenico, a petition (accompanied by bill, Senate, No. 1958) of Sal N. DiDomenico for legislation to establish a tax incentive program for micro businesses to hire formerly incarcerated individuals and individuals receiving transitional benefits. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes tax incentive program for micro businesses, providing tax relief as fiscal policy tool to fund workforce development.90% confidence ✓ Criminal JusticeSupports Criminal JusticeBill incentivizes hiring formerly incarcerated individuals, directly reducing recidivism through workforce integration and rehabilitation support.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentTax incentives for hiring formerly incarcerated and transitional benefits recipients directly expands employment opportunities, aligning with labor & employment support.95% confidence

Sub-Topics Tax Incentives Workforce Development

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passed · Massachusetts · House Nov 3, 2025

H 3115: An Act relative to tax abatement for permanently disabled veterans

This bill (HD 3946) simplifies property tax exemptions for veterans with permanent disabilities in Massachusetts. It modifies existing law to exempt veterans with a permanent disability rated 10% or higher by the Veterans Administration from needing to reapply or provide new evidence annually for their tax exemption. The exemption remains permanent once approved, provided the veteran’s disability was deemed permanent by the VA at the time of initial approval. Veterans whose disabilities are not deemed permanent by the VA will still need to reapply each year. The bill directly affects qualifying disabled veterans who own property in Massachusetts.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax abatement (reduction) for permanently disabled veterans, offering targeted tax relief to a vulnerable group, aligning with support indicators for fiscal responsibility.95% confidence ✓ VeteransSupports VeteransBill provides tax abatement (relief) for permanently disabled veterans, directly expanding their benefits as a targeted financial support measure.95% confidence

Sub-Topics Tax Incentives

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signed · Massachusetts · House Feb 19, 2026

H 3026: An Act allowing the town of Williamstown to expand financial eligibility for senior property tax exemption

HD 302 authorizes the Town of Williamstown to raise the income and asset limits for senior property tax exemptions beyond current state requirements. The town could adjust these limits up to the state's "circuit breaker" income tax credit threshold for married couples filing jointly (though eligibility would not depend on marital status). This change would directly expand access to property tax relief for more seniors in Williamstown who currently exceed the town's existing exemption limits. The bill provides local flexibility without altering state law, allowing Williamstown to tailor its senior tax relief program.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands senior property tax exemption eligibility, providing tax relief for lower-income seniors through broader financial qualifications.95% confidence

Sub-Topics Tax Incentives

passed · Massachusetts · House Mar 2, 2026

H 3241: An Act establishing a senior property tax deferral pilot program

This bill establishes a 10-year pilot program (2026-2035) to allow Massachusetts seniors aged 65+ who own and occupy their primary residence as a domicile for at least 5 years to defer property taxes. It allocates $107.5 million total, with annual funding decreasing from $13.2 million (2026) to $7.2 million (2035), targeting approximately 2,000 participants across 10,000 households. Participants must annually certify eligibility via a tax bill check-box, with deferred taxes capped at 60% of the first $1 million in property value; repayment is required upon sale, death, or if heirs fail to pay (with surviving spouses allowed to continue deferral). The program requires municipalities to track deferrals via a lien recorded against the property, ensuring taxes are recovered from the estate or new owners.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax deferral for seniors, offering tax relief to fixed-income residents, aligning with support indicators for Budget & Taxes.95% confidence

Sub-Topics Tax Incentives

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passed · Massachusetts · House Mar 2, 2026

H 3968: An Act relative to a tax exemption for seniors and a person with a disability

This bill creates a property tax exemption for elderly homeowners (65+) with disabilities certified by MassAbility. It allows a tax reduction equal to the difference between property tax increases and potential water/sewer cost increases, capped at $200 annually. Municipalities must verify eligibility once, but can revoke future exemptions if eligibility is later found invalid. The state will reimburse cities and towns for all tax abatements provided under this law.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemption for seniors/disabled, offering tax relief to lower-income groups per bill's explicit tax exemption focus.95% confidence ✓ HousingSupports HousingBill provides property tax exemptions for seniors and persons with disabilities, reducing housing costs for homeowners and supporting affordability for this group.80% confidence

Sub-Topics Property Tax Tax Incentives Property Taxes

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passed · Massachusetts · House Feb 17, 2026

H 3236: An Act expanding the senior property tax exemption

HD 104 amends a state law to allow cities and towns to increase the senior property tax exemption amount for homeowners aged 65 or older. Currently, local governments could adjust exemptions by up to 100% or lower the eligibility age; this bill specifically adds the option to raise the base $500 exemption up to $2,000. The change requires local approval through a city council vote (with mayor approval) or a town meeting vote. It directly affects seniors in communities that choose to adopt the higher exemption rate, potentially reducing their property tax burden. The bill does not automatically apply; local governments must act to implement the increased exemption.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands senior property tax exemption, providing tax relief for seniors, aligning with tax relief indicators for support.95% confidence

Sub-Topics Property Tax Tax Incentives

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