Budget & Taxes

passed · Massachusetts · House Mar 12, 2026

H 3097: An Act relative to the bundled cell phone taxation

This bill changes how sales tax applies to phone deals where you buy a device with a service plan. Instead of taxing only the service, vendors must now apply sales tax to the phone's price when sold together. It directly affects phone retailers selling bundled device-and-service packages. The change updates the tax code to clarify that the device price is subject to tax in these cases.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill directly addresses sales tax application on telecom devices (Revenue subject), indicating tax policy implementation for fiscal management.95% confidence

Sub-Topics Sales Tax

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passed · Massachusetts · Senate Dec 22, 2025

S 2092: An Act relative to excise tax collections of electric motor vehicles

By Mr. Tarr, a petition (accompanied by bill, Senate, No. 2092) of Bruce E. Tarr for legislation to apply rebates to reduce the MSRP of an electric vehicle in the calculation of motor vehicle excise tax. Revenue.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill reduces excise tax revenue by lowering taxable MSRP via rebates, directly limiting state tax collections under Budget & Taxes.95% confidence ✓ EnergySupports EnergyApplies rebates to reduce EV excise tax, promoting electric vehicle adoption and clean energy transition per bill summary.95% confidence ✓ TransportationSupports TransportationBill applies rebates to reduce EV excise tax, promoting sustainable transportation adoption through financial incentives for electric vehicles.95% confidence

Sub-Topics Electric Vehicles Electric Vehicles

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passed · Massachusetts · House Mar 18, 2026

H 3133: An Act relative to a sewage line tax credit

This bill creates a 40% state tax credit for Massachusetts homeowners who connect their primary residence to newly installed municipal sewage lines (installed in 2019 or later). It directly affects residential property owners who replace septic systems or cesspools with municipal sewer connections, covering up to $25,000 in connection costs per taxpayer. The credit is limited to $4,000 per tax year, with unused portions carryable forward for up to five years, totaling no more than $10,000. The credit amount is reduced by any state grants or subsidies received for the same connection project.

Topics ✓ Budget & TaxesSupports Budget & TaxesTax credit provides direct tax relief for sewage line installation, aligning with support indicators for tax relief measures under Budget & Taxes.85% confidence

Sub-Topics Tax Credits

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passed · Massachusetts · Senate Jul 23, 2026

S 2029: An Act relative to the fair taxation of alcoholic beverages

By Mr. Lewis, a petition (accompanied by bill, Senate, No. 2029) of Jason M. Lewis and Brendan P. Crighton for legislation relative to the fair taxation of alcoholic beverages. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill addresses tax structure for alcoholic beverages, aiming for 'fair taxation' which supports fiscal management and revenue collection under Budget & Taxes.85% confidence

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passed · Massachusetts · Senate Jul 23, 2026

S 2035: An Act to eliminate the tax deduction for direct-to-consumer pharmaceutical marketing

By Mr. Lewis, a petition (accompanied by bill, Senate, No. 2035) of Jason M. Lewis and Rebecca L. Rausch for legislation to eliminate the tax deduction for direct-to-consumer pharmaceutical marketing. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesEliminates tax deduction for pharma marketing, closing a tax loophole to increase revenue, aligning with fiscal responsibility indicators.95% confidence

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passed · Massachusetts · House Apr 2, 2026

H 3091: An Act establishing a tax credit for artist work space

This bill creates a Massachusetts artist workspace tax credit for construction or renovation projects in designated cultural districts. It allows contractors and developers to claim a non-refundable tax credit over five years, up to a $20 million annual cap, to offset costs of creating artist workspaces. The credit applies only to projects meeting specific criteria and certified by the Department of Housing and Community Development. Directly, it affects contractors working on eligible projects and artists who gain access to new or renovated workspace in cultural districts.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes tax credit for artist workspaces, providing tax relief and incentivizing arts sector investment, aligning with fiscal support indicators.90% confidence

Sub-Topics Tax Credits

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passed · Massachusetts · House Apr 2, 2026

H 3055: An Act to provide a tax credit for electric landscaping equipment for small yard care businesses

HD 2082 creates a 40% tax credit for small Massachusetts landscaping businesses that convert gas-powered equipment to qualifying low-emission electric alternatives. The credit covers 40% of the equipment purchase cost, capped at $10,000 per business annually, and applies to equipment meeting specific electric power criteria (solar, batteries, or grid-powered). It directly affects small, independently owned yard care businesses operating within Massachusetts that replace gas equipment with eligible electric models. The Department of Revenue must establish this program to reduce eligible businesses' tax liability for qualifying equipment purchases.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credit for small businesses, aligning with tax relief for middle/lower income entities under Budget & Taxes topic.95% confidence

Sub-Topics Tax Credits

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passed · Massachusetts · House Mar 12, 2026

H 3089: An Act relative to taxation of digital advertising services

This bill imposes a 5% tax on digital advertising revenue exceeding $25 million annually for companies operating within Massachusetts. Revenue from this tax is allocated 15% to the Local Newspaper Trust Fund (supporting newspapers with ≤50,000 weekday circulation) and 85% to the Pre-K and After School Program Trust Fund (funding early education programs). Both funds receive unspent balances from prior years without reverting to the general state fund. The tax applies to digital advertising services delivered to devices with Massachusetts IP addresses.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill imposes tax on digital advertising services to generate state revenue, directly contributing to budget funds through new tax collection.95% confidence

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passed · Massachusetts · House Apr 21, 2026

H 3249: An Act relative to creating manufacturing and economic development in the Commonwealth

This bill creates tax credits for employers to fund high school vocational programs and increases funding for vocational education. Employers (both non-corporate and business corporations) can claim up to $100,000 annually in tax credits for spending on the new high school trade partnership program. The program requires public high schools to partner with private employers for vocational training, with standards for safety, academic requirements, and alignment with regional job needs. It also raises construction reimbursement rates for vocational schools to 75-90% and increases per-pupil funding for vocational students based on inflation. These changes directly affect employers, public high schools, and vocational education programs across Massachusetts.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credits for program expenditures, directly incentivizing economic development through fiscal policy95% confidence ✓ EducationSupports EducationEstablishes high school trade partnership program with tax credits, enhancing career-focused educational access and student programs per bill summary.95% confidence

Sub-Topics Career & Technical Education

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passed · Massachusetts · House Oct 22, 2025

H 3179: An Act relative to clarifying property tax exemptions for solar and wind systems

This bill clarifies property tax exemptions for solar and wind energy systems in Massachusetts. It allows automatic property tax exemptions for systems producing up to 125% of a property's annual electricity needs, directly affecting residential and commercial property owners with qualifying renewable energy systems. For larger systems exceeding this threshold, owners must pay "payment in lieu of taxes" to their municipality through a negotiated agreement, with municipalities required to follow standardized billing procedures. The bill also mandates annual declarations from system owners about capacity and energy production, and directs state agencies to create guidance for valuing larger systems. These changes take effect July 1, 2023.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemptions for solar/wind systems, offering tax relief to property owners.85% confidence ✓ EnergySupports EnergyClarifies tax exemptions for solar/wind systems, directly promoting renewable energy adoption by reducing costs for property owners.95% confidence ✓ EnvironmentSupports EnvironmentPromotes clean energy adoption via tax incentives for solar/wind systems, directly advancing environmental protection goals by reducing fossil fuel dependence.95% confidence

Sub-Topics Solar

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