S 1784 Massachusetts Senate · 193rd Legislature (2023-2024)

An Act relative to estate tax reform

This bill modifies Massachusetts estate tax laws to exempt estates with a net value below two million dollars from taxation for deaths occurring after December 31, 2022. It directly affects individuals who pass away in the future with estates under this threshold, ensuring their assets are not subject to state estate tax. The key provision adds a specific exemption to the existing statute, effectively raising the minimum taxable estate amount for future decedents. This change alters the current tax structure by establishing a new floor for liability rather than adjusting tax rates or brackets.
Bill status passed 3 of 4 stages cleared
Introduction
Feb 2023
Committee Review
Feb 2023
House Passage
Feb 2023
Governor
Introduced Feb 16, 2023 Last action Jun 13, 2024
Floor votes

How they voted

This bill passed the House. No roll call record of that vote is available.
Full legislative history

Actions timeline

Total actions
4
Key actions
1
Committee
1
Feb 16, 2023
Lower · Passed
House concurred
lower
Feb 16, 2023
Committee
Referred to the committee on Revenue
upper
1 primary · 14 co-sponsors

Sponsors