Budget & Taxes (Tax Credits)

passed · Massachusetts · Senate Jul 23, 2026

S 2059: An Act establishing a tax credit for families caring for relatives with aphasia

By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 2059) of Patrick M. O'Connor for legislation to establish a tax credit for families caring for relatives with aphasia. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes a tax credit (tax relief) for families caring for relatives with aphasia, directly advancing tax policy within Budget & Taxes framework.95% confidence

Sub-Topics Tax Credits

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passed · Massachusetts · House Mar 18, 2026

H 3265: An Act to establish an employer-provided childcare tax credit pilot program

This bill establishes a pilot program offering Massachusetts-based employers a tax credit equal to 25% of their annual spending on licensed childcare services for employees, capped at $750,000 per employer per year. It applies to corporate entities with their principal business in Massachusetts, creating two parallel credit structures under Chapters 62 and 63 of the General Laws. The program requires the Executive Office of Economic Development to develop technical assistance for smaller businesses by November 2025 and conduct annual studies on participation, impact, and cost projections. Funded up to $10 million, the pilot expires on June 30, 2027, with findings reported to relevant legislative committees.

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes employer childcare tax credit, providing tax relief under revenue policy, aligning with support indicators for tax relief and fiscal management.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentEstablishes tax credit for employer childcare, aiding working parents' employment stability and reducing childcare costs, aligning with worker benefit support.90% confidence

Sub-Topics Tax Credits

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passed · Massachusetts · House Mar 16, 2026

H 3209: An Act modernizing workforce opportunities for older workers

HD 3530 creates Massachusetts' Age-Friendly Employer Certification program, targeting employers who support workers aged 55 and older. To qualify, employers must offer remote/hybrid work, flexible schedules, job-sharing, and equal hiring practices. Certified employers receive tax credits: up to $2,500 annually per eligible worker, with additional credits for caregiver accommodations, training programs, and extended health benefits for workers 55+. The program aims to encourage hiring and retention of older workers through financial incentives, administered by state labor and health agencies, effective January 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes tax credit for age-friendly employers, providing tax relief to incentivize hiring older workers, directly impacting tax policy.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentTax credit for age-friendly employers directly advances workforce opportunities for older workers, strengthening employment standards per bill's purpose.90% confidence

Sub-Topics Tax Credits

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passed · Massachusetts · House Apr 2, 2026

H 3070: An Act for a COVID-19 vaccination tax credit

This bill would create a tax credit of at least $100 for Massachusetts residents who provide medical documentation proving they received approved COVID-19 vaccines. The credit would be claimed when filing Massachusetts individual income tax returns, requiring proof of vaccination for each required dose. The legislation aims to encourage vaccination by offering direct financial support to residents. It is intended to advance public health goals and support economic recovery through higher vaccination rates.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates a tax credit for COVID-19 vaccinations, providing direct tax relief to individuals, aligning with tax relief indicators for Budget & Taxes.95% confidence

Sub-Topics Tax Credits

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passed · Massachusetts · House Mar 18, 2026

H 3018: An Act providing an income tax credit for families caring for relatives at home who are elderly or victims of Alzheimer's disease

This bill creates a $600 income tax credit for Massachusetts taxpayers who provide more than half of the support for an elderly relative (age 70+) or a relative with Alzheimer's disease. To qualify, the relative must have lived with the taxpayer for over six months during the tax year, and their income must be below $20,000 (single filer) or $35,000 (joint filer). If the credit reduces taxes to zero, the taxpayer receives a refund for the excess amount. The credit directly benefits caregivers supporting qualifying family members at home, aiming to offset some costs associated with in-home care.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides income tax credit for caregivers of elderly/Alzheimer's patients, reducing tax burden for lower/middle-income families, aligning with tax relief indicators.95% confidence ✓ HealthcareSupports HealthcareProvides tax credit for families caring for Alzheimer's/elderly, supporting home-based care and reducing reliance on institutional healthcare services.85% confidence

Sub-Topics Income Tax Tax Credits

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passed · Massachusetts · House Mar 9, 2026

H 3029: An Act relative to rental credits

HD 4213 allows Massachusetts cities and towns to offer property tax credits to landlords who provide reduced rents to specific tenants: seniors aged 65+ or tenants permanently and totally disabled (who qualify for federal benefits like Social Security, Railroad Retirement, or military retirement). The bill enables local governments to set their own eligibility rules, credit amounts, and duration for this tax incentive. It directly affects landlords who rent to eligible seniors or disabled tenants, and local governments that choose to implement the program. The policy change provides a concrete tax benefit for qualifying rental properties without mandating participation by any municipality.

Topics ✓ Budget & TaxesSupports Budget & TaxesRegulates rental property tax credits, a form of tax relief affecting state revenue, aligning with fiscal management and tax policy.90% confidence ✓ HousingSupports HousingBill regulates rental property tax credits, a common mechanism to fund affordable housing programs. Regulating credits typically aims to ensure they support affordable housing, aligning with funding housing programs.85% confidence

Sub-Topics Tax Credits Property Taxes

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passed · Massachusetts · Senate Jul 23, 2026

S 2080: An Act relative to the creation of a super research and development tax credit

By Mr. Tarr, a petition (accompanied by bill, Senate, No. 2080) of Bruce E. Tarr for legislation to create a super research and development tax credit. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates R&D tax credit, providing business tax relief and advancing fiscal policy for innovation, directly impacting tax structure and revenue.95% confidence

Sub-Topics Tax Credits

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passed · Massachusetts · Senate Jul 2, 2026

S 2001: An Act establishing the Massachusetts downsizing tax credit

By Mr. Feeney, a petition (accompanied by bill, Senate, No. 2001) of Paul R. Feeney for legislation to establish the Massachusetts residence downsizing tax credit. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes tax credit for downsizing, providing tax relief directly impacting taxation policy.95% confidence

Sub-Topics Tax Credits

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passed · Massachusetts · House Apr 2, 2026

H 3174: An Act relative to a child and dependent care tax credit

This bill amends Massachusetts tax law to create a state-level child and dependent care tax credit. It provides a credit equal to 25% of the federal credit amount, capped at $500 per dependent, for Massachusetts residents who paid for child or dependent care. To qualify, taxpayers must be Massachusetts residents for part of the year (with credit prorated by days lived in state), and married couples must file jointly or qualify as head of household. The credit directly affects Massachusetts taxpayers with eligible care expenses who meet the residency and filing requirements.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credit for child/dependent care, reducing tax burden for families - aligns with tax relief for middle/lower income.95% confidence

Sub-Topics Tax Credits

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passed · Massachusetts · House Apr 21, 2026

H 3184: An Act implementing a home water filtration tax credit

This bill creates a tax credit for Massachusetts homeowners who install home water filtration systems when their public water supply is deemed unsafe by the state. Eligible homeowners can claim a credit equal to 60% of installation costs (up to $2,500 total), capped at $750 per tax year and $1,500 lifetime. The credit does not cover maintenance or filter replacements, and only applies to properties with public water connections where the water is officially classified as unclean or unsafe. The state environmental department will establish rules for administering the credit.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credit for home water filtration, providing tax relief for homeowners under Revenue topic.90% confidence

Sub-Topics Tax Credits

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