Budget & Taxes

passed · Massachusetts · Senate Dec 18, 2025

S 1930: An Act authorizing a local affordable housing surcharge

By Mr. Brownsberger, a petition (accompanied by bill, Senate, No. 1930) of William N. Brownsberger for legislation to authorize a local affordable housing surcharge. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes local tax surcharge (revenue source) specifically to fund affordable housing programs, directly advancing public service funding through taxation.95% confidence ✓ HousingSupports HousingAuthorizes local surcharge revenue specifically for affordable housing funding, directly advancing housing affordability goals.95% confidence

Sub-Topics Fees & Licensing Affordable Housing

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passed · Massachusetts · House Apr 21, 2026

H 3269: An Act establishing a transferable pediatric cancer research tax credit

This bill creates a tax credit for Massachusetts hospitals conducting pediatric cancer research, allowing them to claim credits for related expenses. Hospitals can sell (transfer) these credits to other individuals or businesses, which can then use them to reduce their own tax bills. The total credits issued yearly cannot exceed $10 million, and unused credits may be carried forward for up to three years. The credit becomes effective for tax years starting January 1, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes transferable tax credit for pediatric cancer research, providing tax relief and directing revenue toward medical research funding.95% confidence ✓ HealthcareSupports HealthcareEstablishes tax credit for pediatric cancer research, directly funding medical research to advance healthcare outcomes.90% confidence

Sub-Topics Children's Health

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passed · Massachusetts · House Mar 16, 2026

H 3035: An Act to reduce graduate student loan debt

HD 474 amends a tax code provision to include "graduate education debt" within the definition of eligible student debt for debt reduction purposes. It directly affects graduate students who took out state, federal, or commercial loans solely for tuition and related expenses at non-profit institutions offering graduate or professional degrees. The bill adds a specific definition clarifying that "graduate education debt" covers loans secured through approved state, federal, or commercial programs for graduate study. This change allows these loans to qualify under existing tax provisions for debt reduction, expanding eligibility beyond undergraduate loans.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill addresses taxation of graduate student loan debt, implying tax relief for borrowers, aligning with 'provides tax relief for middle/lower income' indicator.90% confidence ✓ EducationSupports EducationBill reduces graduate student loan debt, improving access to higher education and easing financial burden on students, aligning with educational access support indicators.90% confidence

Sub-Topics Student Financial Aid

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passed · Massachusetts · Senate Sep 18, 2025

S 572: An Act establishing sustainable and equitable funding for climate change adaptation and mitigation

By Mr. DiDomenico, a petition (accompanied by bill, Senate, No. 572) of Sal N. DiDomenico, James B. Eldridge and Joanne M. Comerford for legislation to establish sustainable and equitable funding for climate change adaptation and mitigation. Environment and Natural Resources.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes dedicated funding for climate adaptation/mitigation, directly allocating state budget resources to essential environmental programs.95% confidence ✓ EnvironmentSupports EnvironmentBill explicitly establishes funding for climate change adaptation/mitigation, directly advancing environmental protection through financial support for climate efforts.95% confidence

Sub-Topics Climate Change

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passed · Massachusetts · House Apr 2, 2026

H 3067: An Act relative to oral nicotine products

This bill defines "oral nicotine products" as noncombustible items like gums or pastes intended for oral absorption (not inhalation), clarifying they are distinct from tobacco, e-cigarettes, or FDA-regulated drugs. It imposes a $2 per ounce excise tax on these products, payable by distributors when the products are manufactured, imported, or brought into Massachusetts. The tax applies to all oral nicotine products sold within the state, excluding exports or products exempt under federal law. This directly affects distributors and retailers of these products in Massachusetts, creating a new tax obligation for their sale.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill imposes taxes on oral nicotine products to generate state revenue, directly addressing tax policy for budget purposes.95% confidence

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passed · Massachusetts · Senate Sep 22, 2025

S 328: An Act relative to full funding of regional school district transportation

By Mr. Cronin, a petition (accompanied by bill, Senate, No. 328) of John J. Cronin, Angelo J. Puppolo, Jr., Joanne M. Comerford, Vanna Howard and other members of the General Court for legislation relative to full funding of regional school district transportation. Education.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill mandates full funding for regional school transportation, directly increasing state budget allocation for an essential public service under education.95% confidence ✓ EducationSupports EducationBill explicitly seeks full funding for regional school district transportation, directly supporting educational access and infrastructure needs per its title and summary.95% confidence ✓ TransportationSupports TransportationBill explicitly seeks full funding for school district transportation, directly advancing transportation services within education infrastructure.90% confidence

Sub-Topics School Funding School Transportation

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signed · Massachusetts · House Sep 22, 2025

H 4530: An Act making appropriations for fiscal year 2025 to provide for supplementing certain existing appropriations and for certain other activities and projects

This bill appropriates $122 million for fiscal year 2025 to support financially struggling hospitals in Massachusetts. It directly affects eligible private acute care hospitals meeting specific criteria, including high public payer mix (63-68%), negative operating margins, and low relative pricing, as defined by the Center for Health Information and Analysis. Funds are distributed through targeted categories: $20 million for hospitals with >68% public payers, $41 million for others meeting slightly lower thresholds, and additional sums for public hospitals and community health centers. Payments cannot replace existing Medicaid or state funding, and hospitals must report how they use the funds. The bill is now law (Chapter 33 of the Acts of 2025).

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates $122M in state funds for hospital support, directly increasing budgetary spending on essential healthcare services per fiscal year 2025 needs.95% confidence ✓ HealthcareSupports HealthcareAllocates $122M to financially struggling hospitals with high public payer mix, directly strengthening healthcare infrastructure and access through targeted funding.95% confidence

Sub-Topics Hospitals

passed · Massachusetts · House Apr 2, 2026

H 3052: An Act relative to public benefit corporations

HD 979 creates a tax incentive for benefit corporations in Massachusetts that provide specific employee benefits. It offers a 1.5% lower corporate tax rate to qualifying benefit corporations that provide at least four of six listed benefits, including a "living wage" (defined as sufficient for essentials like housing and healthcare per the MIT calculator), paid parental leave, flexible spending accounts, a CEO-to-worker pay ratio under 25:1, employee cooperative governance, or profit sharing returning 10% of profits to staff. To qualify, corporations must maintain these benefits for 12 consecutive months and receive certification from the Department of Revenue. This directly affects benefit corporations operating under Chapter 156E that meet the eligibility criteria.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly provides preferential tax rates to public benefit corporations, directly addressing tax policy through revenue-focused tax relief.90% confidence

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passed · Massachusetts · House Jun 29, 2026

H 3155: An Act allowing for the deduction of business interest

HD 1448 modifies Massachusetts tax law to align with federal business interest deduction rules. It prohibits deductions for disallowed business interest carryforwards starting in 2025, but allows existing carryforwards (as of 2024) to be deducted in three equal annual installments beginning in 2025. The bill directly affects businesses that previously carried forward disallowed business interest expenses under federal rules. The key change takes effect for tax years starting January 1, 2025, altering how Massachusetts handles these specific deductions.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllows business interest tax deduction, providing tax relief for businesses under Revenue provisions.90% confidence

Sub-Topics Income Tax

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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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