Budget & Taxes

passed · Massachusetts · House Apr 2, 2026

H 3074: An Act protecting youth from nicotine addiction

This bill (HD 1382) amends Massachusetts tobacco tax laws by increasing excise taxes on cigarettes and cigars. It raises the cigarette tax to 200.5 mills per cigarette plus any difference between federal tax and 8 mills, and imposes an 80% excise on cigars/smoking tobacco based on wholesale price. The bill requires tobacco businesses (manufacturers, retailers, distributors) to file detailed inventory reports and pay additional taxes on existing cigarette stock held after the law's effective date. These changes apply to all tobacco products sold or held within Massachusetts, targeting tax administration rather than direct youth protection measures.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill proposes excise tax on tobacco products, directly impacting taxation policy and generating revenue.90% confidence

Sub-Topics Sales Tax

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passed · Massachusetts · Senate Jul 23, 2026

S 1945: An Act to impose an excise tax on oral nicotine products

By Mr. Cronin, a petition (accompanied by bill, Senate, No. 1945) of John J. Cronin for legislation to impose an excise tax on oral nicotine products. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes excise tax on nicotine products to generate state revenue, directly impacting tax collection and budget management.95% confidence

Sub-Topics Sales Tax

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passed · Massachusetts · Senate Jul 13, 2026

S 1943: An Act relative to rolling stock

This bill defines "rolling stock" as trucks, tractors, and trailers used by common carriers for interstate goods transportation. It adds new tax provisions for the sales, storage, and use of these commercial vehicles under Massachusetts revenue laws. The bill directly affects businesses that operate interstate trucking fleets, such as freight carriers and logistics companies. These changes modify existing tax code sections to specifically include rolling stock in retail sales and storage definitions, without altering tax rates or creating new fees.

Topics ✓ Budget & TaxesSupports Budget & TaxesAdds new tax provisions on commercial vehicles, increasing state revenue for budget management without targeting middle/lower income.90% confidence

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passed · Massachusetts · Senate Sep 22, 2025

S 352: An Act relative to MSBA school funding

By Mr. Fattman, a petition (accompanied by bill, Senate, No. 352) of Ryan C. Fattman, Marcus S. Vaughn and Bruce E. Tarr for legislation relative to MSBA school funding increases for technical schools. Education.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly requests increased state funding for technical school programs, advancing public education budget allocation per Budget & Taxes topic indicators.90% confidence ✓ EducationSupports EducationBill explicitly seeks 'funding increases for technical schools' under MSBA school funding, directly advancing education funding as per indicators.95% confidence

Sub-Topics School Funding Student Health

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passed · Massachusetts · House Apr 2, 2026

H 3129: An Act aligning the long-term capital gains tax rate with the short-term capital gains tax rate

This bill would change Massachusetts tax law to apply the same tax rate to both long-term and short-term capital gains. Currently, profits from selling investments held for more than a year (long-term gains) are taxed at a lower rate than profits from shorter-term sales (short-term gains). The bill eliminates this difference, requiring all capital gains to be taxed at the same rate as ordinary income. This directly affects high-income individuals and investors who typically benefit from the preferential lower rate on long-term investment profits.

Topics ✓ Budget & TaxesSupports Budget & TaxesEliminates preferential tax rate for long-term capital gains, closing a loophole benefiting high earners, aligning with tax fairness indicators.95% confidence

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passed · Massachusetts · House Apr 21, 2026

H 3248: An Act granting an income tax exemption for new manufacturing corporations

This bill would exempt new Massachusetts manufacturing corporations from state income tax for their first five years of operation. To qualify, at least 50% of the corporation's revenue must come from selling consumer goods (defined as tangible products for personal use by individuals). The exemption applies only to income generated from manufacturing operations within the state during this initial five-year period. It directly affects new manufacturing businesses incorporating in Massachusetts that meet the consumer goods sales requirement.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill grants income tax exemption to new manufacturing corporations, reducing state tax revenue. Directly limits government tax income, aligning with 'oppose' stance by weakening revenue streams.95% confidence

Sub-Topics Business Taxes Tax Incentives

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passed · Massachusetts · Senate Jul 23, 2026

S 2043: An Act relative to the taxation of small business in the commonwealth

By Mr. Moore, a petition (accompanied by bill, Senate, No. 2043) of Michael O. Moore for legislation relative to the taxation of small business in the commonwealth. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly addresses small business taxation, a core component of Budget & Taxes policy, directly engaging with fiscal management.95% confidence

Sub-Topics Business Taxes Tags Small Business

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passed · Massachusetts · Senate Jul 23, 2026

S 2087: An Act relative to the short term capital gains rate to make Massachusetts more competitive

By Mr. Tarr, a petition (accompanied by bill, Senate, No. 2087) of Bruce E. Tarr for legislation relative to the short term capital gains rate to make Massachusetts more competitive. Revenue.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill lowers short-term capital gains tax to boost competitiveness, creating tax breaks for wealthy investors, aligning with 'oppose' indicators.85% confidence

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passed · Massachusetts · Senate Mar 5, 2026

S 2140: An Act to SAVE tax dollars in the Commonwealth

By Mr. Fattman, a petition (accompanied by bill, Senate, No. 2140) of Ryan C. Fattman and Bruce E. Tarr for legislation to SAVE tax dollars in the Commonwealth. State Administration and Regulatory Oversight.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly aims to save tax dollars through fiscal responsibility, aligning with support indicators like promoting efficiency in government spending.95% confidence

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passed both · Massachusetts · Senate Apr 8, 2026

S 13: Proposal for a legislative amendment to the Constitution requiring a supermajority vote for the utilization of rainy day funds

This bill proposes a constitutional amendment requiring a supermajority vote (such as two-thirds) in the state legislature to access rainy day funds, rather than a simple majority. It directly affects the legislative process for using these designated emergency savings reserves. The key mechanism would change the voting threshold needed for lawmakers to authorize withdrawals from the rainy day fund, making it harder to spend these funds without broader consensus. This is a procedural change to the state constitution, not a direct policy affecting citizens or programs.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRequires supermajority to access rainy day funds, restricting budget flexibility and limiting emergency spending authority.90% confidence

Sub-Topics State Budget

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