Budget & Taxes

passed · Massachusetts · Senate Jul 23, 2026

S 2005: An Act authorizing an excise tax credit for eligible semiconductor companies

By Mr. Finegold, a petition (accompanied by bill, Senate, No. 2005) of Barry R. Finegold for legislation relative to economic development initiatives. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill authorizes tax credit for semiconductor companies, a fiscal incentive promoting economic development through tax policy.95% confidence ✓ TechnologySupports TechnologyProvides tax credit to semiconductor companies, directly funding tech sector infrastructure development per bill title and summary.85% confidence

Sub-Topics Sales Tax Tax Credits

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passed · Massachusetts · Senate Sep 22, 2025

S 348: An Act providing in-district transportation funding

This bill (SD 40) requires the state treasurer to reimburse school districts and vocational schools for transportation costs of students in special education programs. It directly affects school districts that provide transportation for these students, as it covers costs not normally provided to regular students and not eligible for other state reimbursements. The reimbursement includes the base cost per pupil in regular programs plus any excess costs for special education transportation, capped at 110% of the average excess cost across all districts. Funding will be phased in over four years, starting at 25% in 2026 and reaching 100% by 2029.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allocates state funds for student transportation, increasing public service spending under education budget.90% confidence ✓ EducationSupports EducationProvides in-district transportation funding for students, directly supporting school infrastructure and access under education.90% confidence ✓ TransportationSupports TransportationBill explicitly provides in-district transportation funding for students, directly advancing transportation infrastructure funding per topic description.95% confidence

Sub-Topics School Transportation Transportation Funding

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in committee · Massachusetts · House Sep 29, 2025

HD 5184: An Act relative to Chapter 63D taxation for small businesses

By Representative Frost of Auburn, a petition (subject to Joint Rule 12) of Paul K. Frost relative to refundable credits for eligible pass-through entities. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides refundable tax credits for small business pass-through entities, offering direct tax relief and supporting small business fiscal responsibility under Chapter 63D taxation.95% confidence

Sub-Topics Business Taxes

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passed · Massachusetts · House Mar 16, 2026

H 3186: An Act ensuring consistent reimbursement of PILOT funding

This bill (HD 285) ensures cities and towns with state-owned land receive consistent reimbursement payments. It directly affects municipalities that receive PILOT (Payment in Lieu of Taxes) funds from the state for state-owned properties. The key provision sets a minimum reimbursement amount: if the acreage of state-owned land in a city or town stays the same or increases from the previous year, the state cannot reduce the reimbursement below the prior year's level. This creates a floor to prevent cuts to local funding when state land holdings remain stable or grow. The bill amends existing statutes to implement this guarantee.

Topics ✓ Budget & TaxesSupports Budget & TaxesEnsures PILOT payments to cities/towns remain at prior year levels, preventing budget cuts and protecting local government funding consistency.95% confidence

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passed · Massachusetts · Senate Jul 23, 2026

S 2015: An Act establishing a tiered corporate minimum tax

By Mr. Gomez, a petition (accompanied by bill, Senate, No. 2015) of Adam Gomez, Michael J. Barrett and Manny Cruz for legislation to establish a tiered corporate minimum tax. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes corporate minimum tax to generate revenue, closing loopholes and increasing state funds for budget purposes.95% confidence

Sub-Topics Business Taxes

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passed · Massachusetts · House Apr 2, 2026

H 3122: An Act to support educational opportunity for all

HD 1474 requires private colleges and universities in Massachusetts with endowments exceeding $1 billion to pay an annual 2.5% tax on those endowment funds. The tax revenue will fund the new Educational Opportunity for All Trust Fund, which will subsidize higher education, early education, and child care costs for lower-income and middle-class Massachusetts residents. The fund will be administered by the Executive Office of Education under a Board of Trustees representing higher education, early education, child care, and community college sectors.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes excise tax on private colleges to generate revenue for educational opportunity, directly funding state education budget through new tax revenue.95% confidence ✓ EducationSupports EducationBill imposes tax on private higher ed institutions to generate revenue for educational opportunity, directly funding education through new revenue stream.95% confidence

Sub-Topics Sales Tax

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passed · Massachusetts · House Apr 21, 2026

H 3143: An Act relative to exempting municipalities from the gas tax

This bill exempts municipalities from paying the state gas tax on fuel they purchase for official government use. It directly affects cities and towns that buy fuel for services like road maintenance, public works, or municipal vehicle operations. The key provision adds a new section to state tax law, stating that fuel sold to a municipality for municipal purposes is not subject to the excise tax. This changes the tax treatment for municipal fuel purchases but does not alter taxes for residents or businesses.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempting municipalities from gas tax provides tax relief, supporting local fiscal management and reducing municipal expenses.90% confidence

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passed · Massachusetts · Senate Jun 29, 2026

S 1926: An Act exempting residential electric vehicle chargers from the sales tax

By Mr. Barrett, a petition (accompanied by bill, Senate, No. 1926) of Michael J. Barrett and Vanna Howard for legislation to exempt electric vehicle chargers from the sales tax. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts residential EV chargers from sales tax, providing targeted tax relief per legislative intent.95% confidence ✓ EnergySupports EnergyExempts residential EV chargers from sales tax, reducing cost barriers for EV adoption and promoting clean energy infrastructure transition95% confidence

Sub-Topics Sales Tax Electric Vehicles

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passed · Massachusetts · Senate Jul 23, 2026

S 1996: An Act relative to taxation of equipment used to provide broadband communication services

By Mr. Feeney, a petition (accompanied by bill, Senate, No. 1996) of Paul R. Feeney for legislation relative to taxation of equipment used to provide broadband communication services. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill imposes tax on broadband equipment, generating state revenue directly supporting budget through taxation.90% confidence

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passed · Massachusetts · House Mar 12, 2026

H 3273: An Act relative to vehicle excise tax

This bill (HD 1808) increases vehicle excise tax rates for certain vehicle categories by raising specific percentage thresholds in the tax code. It raises the first tax bracket from 90% to 95%, the second from 60% to 70%, and the third from 40% to 45% of a vehicle's value. These changes directly affect vehicle owners subject to excise tax under Chapter 60A of the General Laws. The bill modifies existing tax rates without adding new provisions or exemptions.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill focuses on vehicle excise tax revenue, directly impacting state budget management and fiscal policy through tax collection.95% confidence ✓ TransportationSupports TransportationBill establishes vehicle excise tax revenue, a direct funding mechanism for transportation infrastructure, aligning with transportation funding support indicators.90% confidence

Sub-Topics Vehicle Registration

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