Budget & Taxes

passed · Massachusetts · Senate Dec 22, 2025

S 2037: An Act to require public disclosures by publicly-traded corporate taxpayers

By Ms. Miranda, a petition (accompanied by bill, Senate, No. 2037) of Liz Miranda for legislation to require public disclosures by publicly-traded corporate taxpayers. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires corporate tax disclosures to increase transparency and revenue, closing loopholes and supporting fiscal management under Revenue subject.95% confidence

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passed · Massachusetts · House Mar 16, 2026

H 3276: An Act relative to payments of property taxes and payments made in lieu of property taxes for certain gaming licensees

This bill requires municipalities receiving property tax payments or "payments in lieu of taxes" from category 1 gaming licensees (gaming businesses) to spend that revenue equally across all wards or precincts. The funds must be used for specific local projects: public safety facilities/personnel, economic development initiatives, or infrastructure improvements within each individual ward or precinct. Municipalities must annually present a separate line-item budget request to their city council for each ward to cover these designated services. The bill mandates this spending structure, overriding other laws that might direct such funds differently.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes tax payment structure for gaming licensees via payments in lieu of property taxes, ensuring revenue collection and fiscal management compliance.95% confidence

Sub-Topics Property Tax

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passed · Massachusetts · Senate Feb 9, 2026

S 2130: An Act establishing a legislative fiscal office

By Mr. Eldridge, a petition (accompanied by bill, Senate, No. 2130) of James B. Eldridge for legislation to establish a legislative fiscal office. State Administration and Regulatory Oversight.

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes legislative fiscal office for oversight, promoting fiscal responsibility and budget management under State Administration.90% confidence

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passed · Massachusetts · House Oct 14, 2025

H 3154: 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 & TaxesBill creates tax credit for food donations, providing tax relief to encourage charitable giving, directly aligning with fiscal policy to support public welfare through tax incentives.95% confidence

Sub-Topics Tax Credits

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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 Mar 18, 2026

H 3084: An Act relative to increasing economic development and business opportunity in the design and manufacture of video games through the use of tax credits

This bill expands existing tax credit programs for the motion picture industry to include video game development. It defines "video games" broadly as interactive software (excluding gambling products) and creates a new category for "video game production companies" meeting specific ownership criteria. Eligible companies can claim tax credits for qualified production costs, but cannot be more than 25% owned by entities in default on Commonwealth loans. The bill updates multiple sections of tax law to incorporate these new provisions alongside existing film industry incentives.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates tax credits for video game industry, using fiscal policy to stimulate economic development through targeted tax relief.95% confidence ✓ TechnologySupports TechnologyProvides tax credits to video game design/manufacturing, directly funding a technology sector through economic development incentives.90% confidence

Sub-Topics Tax Incentives

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passed · Massachusetts · Senate Jun 29, 2026

S 1950: An Act to promote employee ownership

This bill (S 1950) provides tax incentives to encourage companies to adopt employee ownership structures, such as employee stock ownership plans (ESOPs). It directly affects businesses transitioning to employee ownership models by offering financial benefits through tax provisions. The key mechanism is a revenue-related tax credit or deduction for qualifying companies, aiming to make employee ownership more financially accessible. The bill focuses on creating concrete tax policy changes to support this ownership model.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credits for employee ownership structures, directly creating tax policy changes to incentivize business models, aligning with tax relief indicators.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill provides tax incentives for employee ownership (ESOPs), directly advancing worker benefits and stake in companies, aligning with labor rights strengthening.95% confidence

Sub-Topics Tax Incentives

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passed · Massachusetts · Senate Jul 23, 2026

S 2004: An Act relative to taxation of digital advertising services

By Mr. Fernandes, a petition (accompanied by bill, Senate, No. 2004) of Dylan A. Fernandes relative to taxation of digital advertising services. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill imposes tax on digital advertising services, generating new state revenue. Explicitly addresses taxation and revenue, directly advancing budget funding through new tax source.95% confidence

Sub-Topics Sales Tax

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passed · Massachusetts · House Apr 2, 2026

H 3232: An Act relative to supporting local journalism

HD 1360 creates three tax credits to support local journalism in Massachusetts. It provides individuals with a credit for 80% (first year) or 50% (subsequent years) of local newspaper subscription costs, capped at $250 annually. Newspaper publishers receive a payroll credit covering 50% (first four quarters) or 30% (later) of wages paid to local journalists (capped at $12,500 per journalist), while small businesses (under 50 employees) get a credit for 80% (first year) or 50% (later) of local media advertising expenses, capped at $5,000 or $2,500 respectively. All credits apply only for the first five years after the bill's enactment and require newspapers to meet specific local focus and staffing criteria.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credits for newspaper subscriptions, a direct tax relief mechanism under Budget & Taxes policy.95% confidence

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passed · Massachusetts · Senate Jul 23, 2026

S 2017: An Act establishing a tax on local revenues from digital advertising

By Ms. Jehlen, a petition (accompanied by bill, Senate, No. 2017) of Patricia D. Jehlen for legislation to establish a tax on local revenues from digital advertising. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes new tax on digital advertising revenues, directly advancing taxation policy to generate state revenue for budget purposes.95% confidence

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