Budget & Taxes

passed · Massachusetts · House Mar 12, 2026

H 3054: An Act to establish a local option municipal excise tax on unused utility corridors

This bill allows Massachusetts municipalities to impose an annual excise tax on unused railroad or utility corridors that have not been used for their intended purpose for over 10 years. Municipalities can charge $0.10 per linear foot per year on these corridors, with the tax paid by the utility or railroad company to the state treasurer by March 15 each year. The revenue collected is distributed quarterly to the adopting municipality based on the amount of tax generated within its borders. The tax applies only to corridors owned or leased by utilities/railroads that have remained unused for a decade or more, providing a new revenue source for local governments.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates new municipal excise tax for revenue generation, directly advancing tax policy and budget funding mechanisms.85% confidence

Sub-Topics Sales Tax

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passed · Massachusetts · House May 7, 2026

H 3259: An Act to establish a local community newspaper subscription tax credit

This bill creates a $250 annual tax credit for Massachusetts taxpayers who subscribe to qualifying local community newspapers. It directly affects Massachusetts residents who pay for subscriptions to newspapers meeting specific criteria: original local news content, serving a regional or local community, and employing at least one journalist who lives in that community. The credit applies to subscriptions paid for personal use, requires the taxpayer's primary residence to be in Massachusetts, and excludes national or statewide publications. Taxpayers who qualify can claim this credit annually as long as they maintain their subscription.

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes tax credit for newspaper subscriptions, reducing taxable income for residents under revenue-focused fiscal policy90% confidence

Sub-Topics Tax Credits

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passed · Massachusetts · House Mar 12, 2026

H 3244: An Act relative to the small commercial tax exemption

This bill amends Massachusetts tax law to increase small commercial property tax exemptions. It raises the maximum tax exemption rate from 10% to 20% of a property's value and increases the property value threshold from $1 million to $4 million. Local legislative bodies will now set exemptions within these new limits for qualifying small commercial properties. The changes directly affect small business owners and property holders whose properties meet these updated criteria.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates tax exemption for small commercial property, providing tax relief per support indicator for taxation policy.90% confidence

Sub-Topics Tax Incentives

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passed · Massachusetts · House Jul 13, 2026

H 3110: An Act combating offshore tax avoidance

HD 3390 modifies Massachusetts tax law to address income from foreign entities. It specifies that amounts included in federal income under Section 951A of the IRS Code (related to global intangible low-taxed income) will no longer be treated as dividends for state tax purposes, and taxpayers can only deduct 50% of this income instead of the full amount. This primarily affects businesses and individuals with foreign income subject to Section 951A provisions. The changes apply to tax years beginning on or after January 1, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill targets offshore tax avoidance, closing loopholes to increase state revenue, aligning with tax loophole closure indicator.90% confidence

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passed · Massachusetts · Senate Jan 15, 2026

S 2221: An Act relative to zero-based budgeting and budget transparency

This bill requires Massachusetts state agencies to develop new budgets every four years starting from zero, meaning each funding request must be justified independently without reference to prior appropriations. The budget must include specific goals, tasks, and performance measures for each agency, and will undergo public review through a 30-day testimony period and legislative committee hearings. The legislature's Ways and Means committees will then create a joint resolution based on this review, which, if adopted, will guide annual budget decisions for the next four years. This process aims to increase transparency and cost-effectiveness by ensuring all funding requests are evaluated on their merits.

Topics ✓ Budget & TaxesSupports Budget & TaxesPromotes fiscal responsibility through zero-based budgeting and transparency, enhancing budget oversight without tax or funding changes.90% confidence

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passed · Massachusetts · Senate Oct 30, 2025

S 1434: An Act relative to funding affordable housing and incentivizing zoning reform

By Mr. Cyr, a petition (accompanied by bill, Senate, No. 1434) of Julian Cyr for legislation to fund affordable housing and incentivize zoning reform by imposing a fee upon the transfer of real property interest in any real property situated within the city or town. Municipalities and Regional Government.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes property transfer fee to fund affordable housing, directly increasing state budget allocation for public housing program90% confidence ✓ HousingSupports HousingBill explicitly funds affordable housing via property transfer fee and incentivizes zoning reform, directly advancing housing development and affordability.95% confidence

Sub-Topics Affordable Housing Zoning

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passed · Massachusetts · Senate Oct 30, 2025

S 93: An Act dedicating one-percent of the recreational marijuana excise tax to youth substance use prevention

By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 93) of Patrick M. O'Connor for legislation to dedicate one-percent of the recreational marijuana excise to youth substance use prevention. Cannabis Policy.

Topics ✓ Budget & TaxesSupports Budget & TaxesDedicates 1% of marijuana excise tax revenue to youth prevention program, directly allocating existing tax funds to a public health initiative within fiscal management.95% confidence

Sub-Topics Sales Tax

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passed · Massachusetts · Senate Nov 17, 2025

S 511: An Act relative to fair elections

S 511 creates a voluntary public matching fund program for candidates running for Massachusetts state senate or house seats. To join, candidates must agree to accept no more than $100 per person per election cycle in private donations and collect at least $5 from registered voters in their district during a specified qualifying period. In return, the state will match qualifying small donations dollar-for-dollar using funds from public donations and state appropriations. This system aims to reduce reliance on large contributions by providing public funding to candidates who comply with the contribution limits and reporting requirements.

Topics ✓ Budget & TaxesSupports Budget & TaxesUses state appropriations to fund public election matching program, directly increasing government spending on elections via budget allocation.95% confidence

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passed · Massachusetts · Senate Jul 23, 2026

S 2088: An Act relative to modernizing the estate tax

This bill modernizes Massachusetts' estate tax by establishing a $5 million exemption threshold for estates of deceased Massachusetts residents. Estates with a federal taxable estate valued at $5 million or less (after certain deductions) will owe no state tax, effective for deaths on or after July 1, 2022. For estates exceeding this threshold, the tax is calculated based on the federal taxable estate reduced by $5 million, with the exemption amount adjusted annually to reflect changes in Massachusetts wages. The changes apply to estates of decedents dying on or after July 1, 2024, and aim to align state tax policy with current economic conditions.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRaises estate tax exemption threshold, reducing state tax revenue for qualifying estates90% confidence

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passed · Massachusetts · House Jun 17, 2026

H 1354: An Act to address the financial sustainability of the Health Safety Net

By Representative Cahill of Lynn, a petition (accompanied by bill, House, No. 1354) of Daniel Cahill relative to financing the Health Safety Net Trust Fund. Health Care Financing.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly finances Health Safety Net Trust Fund, directly funding an essential public health program through budgetary means.92% confidence ✓ HealthcareSupports HealthcareBill explicitly addresses financing the Health Safety Net Trust Fund, directly funding public health infrastructure to ensure financial sustainability of healthcare services for vulnerable populations.95% confidence

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