Budget & Taxes (Tax Incentives)

passed · Massachusetts · House Mar 16, 2026

H 3231: An Act relative to National Guard state tax exemption

This bill creates a state tax exemption for Massachusetts National Guard members. Starting January 1, 2027, eligible members can exclude 100% of specific military-related income from their state taxable income. The exemption covers income earned while: attending drills or training (32 U.S.C. duty status), working as a federal dual-status technician with the Guard, or serving in state active duty. It directly affects Massachusetts National Guard members whose income falls under these three categories. The policy change removes state tax liability on this specific income, effective for taxable years beginning in 2027.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax exemption for National Guard members, a direct tax relief measure under state revenue policy, aligning with tax relief indicators.95% confidence

Sub-Topics Tax Incentives

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passed · Massachusetts · House Apr 2, 2026

H 3024: An Act relative to a sales tax exemption for animal medication prescribed by veterinarians

This bill (HD 569) exempts certain veterinary items from sales tax in Massachusetts. It specifically removes sales tax on prescription drugs for animals (only dispensed by licensed veterinarians), medical equipment for animals, and therapeutic veterinary supplies not meant for repeated use. The exemption directly affects pet owners, veterinarians, and animal healthcare providers by reducing costs for essential treatments. The key provision adds this tax exemption to the existing General Laws under Chapter 64H.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates sales tax exemption for veterinary meds, providing tax relief under revenue policy, aligning with support indicators.95% confidence

Sub-Topics Sales Tax Tax Incentives

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passed · Massachusetts · Senate Jul 13, 2026

S 1923: An Act to repeal the sales tax exemption for aircraft

By Mr. Barrett, a petition (accompanied by bill, Senate, No. 1923) of Michael J. Barrett, James B. Eldridge and Patricia D. Jehlen for legislation to repeal certain tax exemptions for aircraft. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesRepealing aircraft sales tax exemption increases government revenue by closing a tax loophole, aligning with fiscal responsibility and revenue generation.90% confidence

Sub-Topics Sales Tax Tax Incentives

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passed · Massachusetts · Senate Jul 23, 2026

S 2042: 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 direct tax policy measure modifying state tax revenue to incentivize business investment, aligning with fiscal management and tax policy.90% confidence

Sub-Topics Tax Credits Tax Incentives Tags Economic Development

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passed · Massachusetts · House Feb 11, 2026

H 3112: An Act repealing the property tax exemption for Massport lessees

HD 930 repeals a property tax exemption that previously allowed businesses leasing space from the Massachusetts Port Authority (Massport) to avoid paying local property taxes on those leased properties. This change directly affects businesses leasing Massport facilities (like airport or port space) for profit, requiring them to pay annual property taxes directly to their local town, as if they owned the property. The bill modifies existing law to shift the tax burden from Massport to the lessee, while clarifying that taxes paid by lessees cannot be enforced through property seizure but can use standard tax collection methods. It does not change Massport's overall tax status or apply to properties not leased for profit.

Topics ✓ Budget & TaxesSupports Budget & TaxesRepeals property tax exemption for Massport lessees, closing a tax loophole to increase revenue, aligning with fiscal responsibility.95% confidence

Sub-Topics Property Tax Tax Incentives

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passed · Massachusetts · House Mar 9, 2026

H 3965: An Act relative to tax abatement equity

HD 2065, titled "An Act relative to tax abatement equity," requires public utilities in Massachusetts to pay taxes based on their own proposed alternative assessment amounts during tax appeals. It directly affects public utilities defined under Chapter 40D when challenging tax assessments. The bill mandates that utilities must submit their proposed assessment, pay tax on that amount immediately, and face a 25% penalty if the tax board deems their appeal insufficient. This aims to create fairness in the tax process by preventing delays in payment during appeals.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill addresses tax abatement equity, aiming to close loopholes in tax incentives and promote fair fiscal management under Revenue.95% confidence

Sub-Topics Property Tax Tax Incentives

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passed · Massachusetts · Senate Nov 26, 2025

S 2049: An Act establishing a tax exemption for municipalities paying for gas

S 2049 would establish a tax exemption for municipalities when purchasing gas for their operations. This directly affects local governments that buy gas for services like public transportation, street cleaning, or municipal vehicle fleets. The key provision removes a tax on these gas purchases, reducing operational costs for municipalities. The legislation aims to provide immediate financial relief by exempting gas expenses from taxation.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill exempts municipal gas purchases from tax, reducing operational costs and providing fiscal relief for local governments.95% confidence ✓ TransportationSupports TransportationTax exemption for municipal gas purchases directly reduces costs for public transit and infrastructure operations, providing financial support to transportation services.95% confidence

Sub-Topics Procurement Sales Tax Tax Incentives

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passed · Massachusetts · Senate Nov 26, 2025

S 2052: An Act establishing a local option to exempt fishermen from property taxes

This bill would allow local governments (such as towns or cities) to choose whether to exempt property owned by fishermen from local property taxes. If a municipality adopts this option, fishermen who own qualifying property within that area would not pay property taxes on it. The exemption is optional for communities, meaning each locality can independently decide whether to implement it without state mandate. It directly affects local governments and fishermen who own property in communities that choose to offer the tax relief.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates property tax exemption for fishermen, providing direct tax relief. Explicitly allows local governments to implement this tax reduction, directly affecting taxation policy.90% confidence

Sub-Topics Property Tax Tax Incentives

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