Budget & Taxes (Tax Incentives)

introduced · Massachusetts · House

HD 1320: An Act relative to exempting small businesses from the telecommunications tax

This bill (HD 1320) exempts qualifying small businesses from the Massachusetts telecommunications sales tax. It applies to independently owned businesses (such as sole proprietorships, partnerships, or LLCs) that meet Small Business Administration size standards and either employ fewer than 100 people in Massachusetts or generate under $2 million annually in retail/service industries. The exemption covers sales tax on telecommunications services as defined in existing law. Only businesses meeting all three criteria (independent ownership, SBA size standards, and employee/revenue thresholds) qualify for the tax exemption.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts qualifying small businesses from telecom tax, providing direct tax relief per bill's intent to reduce burdens on eligible entities.95% confidence

Sub-Topics Business Taxes Tax Incentives Tags Small Business

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passed · Massachusetts · Senate Feb 27, 2025

SD 255: An Act to promote employee ownership

This bill (SD 255) allows small businesses with fewer than 500 employees to deduct capital gains from selling company shares to an employee stock ownership plan (ESOP) when the ESOP owns at least 49% of the business. It directly affects small business owners who sponsor ESOPs, providing a tax incentive to transition ownership to employees. The key provision amends tax law to permit this deduction for gains from the sale of employer securities to qualifying ESOPs. The bill must be sponsored by the business itself and applies only to non-publicly traded companies. The measure was recently referred to the Revenue committee after House concurrence.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax deduction for small business ESOP transitions, providing tax relief under fiscal policy.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentPromotes employee ownership via tax incentives for ESOPs, aligning with worker benefit protections and ownership rights85% confidence

Sub-Topics Business Taxes Tax Incentives Tags Small Business

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passed · Massachusetts · Senate Feb 27, 2025

SD 684: An Act relative to the small commercial tax exemption

By Mr. Fattman, a petition (accompanied by bill, Senate, No. 1980) of Ryan C. Fattman, Alyson M. Sullivan-Almeida and Bruce E. Tarr for legislation relative to the small commercial tax exemption. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax exemption for small commercial entities, providing tax relief per bill title and revenue focus.90% confidence

Sub-Topics Business Taxes Tax Incentives

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passed · Massachusetts · Senate Feb 27, 2025

SD 897: An Act relative to motor vehicle sales tax exemption for 100% disabled veterans

By Mr. Fattman, a petition (accompanied by bill, Senate, No. 1986) of Ryan C. Fattman and Bruce E. Tarr for legislation relative to 100% disabled veteran motor vehicle tax exemptions. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax exemption for 100% disabled veterans, reducing tax burden through targeted relief as part of revenue policy.90% confidence ✓ VeteransSupports VeteransProvides tax exemption for 100% disabled veterans, expanding financial benefits and recognizing service through direct tax relief.95% confidence

Sub-Topics Tax Incentives

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passed · Massachusetts · Senate Feb 27, 2025

SD 1807: An Act establishing the micro business employee training and workforce development program

By Mr. DiDomenico, a petition (accompanied by bill, Senate, No. 1958) of Sal N. DiDomenico for legislation to establish a tax incentive program for micro businesses to hire formerly incarcerated individuals and individuals receiving transitional benefits. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes tax incentive program for micro businesses hiring targeted groups, directly using tax policy to fund workforce development, aligning with fiscal management goals.90% confidence ✓ Criminal JusticeSupports Criminal JusticeBill provides tax incentives for hiring formerly incarcerated individuals, directly promoting reentry and reducing recidivism - core criminal justice reform goals.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentTax incentives for micro businesses to hire formerly incarcerated and transitional benefit recipients directly advance employment opportunities and workforce development for vulnerable groups.95% confidence

Sub-Topics Tax Incentives Workforce Development

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passed · Massachusetts · House Feb 12, 2026

H 3220: An Act spurring intelligent development on MBTA property

By Representative Robertson of Tewksbury, a petition (accompanied by bill, House, No. 3220) of David Allen Robertson for legislation to establish tax credits for certain development on Massachusetts Bay Transit Authority property. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes tax credits for development on MBTA property, providing tax relief which aligns with fiscal support for development incentives.95% confidence ✓ HousingSupports HousingTax credits incentivize housing development on MBTA property, increasing housing supply and aligning with housing development goals.85% confidence ✓ TransportationSupports TransportationBill provides tax credits for development on MBTA property, incentivizing transit-oriented projects that advance public transit infrastructure and align with transportation policy goals.90% confidence

Sub-Topics Tax Incentives Property Development

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passed · Massachusetts · House Mar 2, 2026

H 3254: An Act expanding the senior property tax exemption

By Representative Sweezey of Duxbury, a petition (accompanied by bill, House, No. 3254) of Kenneth P. Sweezey relative to expanding the senior property tax exemption. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands senior property tax exemption, providing tax relief for seniors (a lower-income group), aligning with tax relief indicators for middle/lower income.92% confidence

Sub-Topics Property Tax Tax Incentives

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passed · Massachusetts · House Feb 17, 2026

H 3102: An Act expanding the senior property tax exemption

By Representative Garballey of Arlington, a petition (accompanied by bill, House, No. 3102) of Sean Garballey and Paul J. Donato relative to the senior property tax exemption. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands senior property tax exemption, providing direct tax relief for seniors, a form of tax reduction impacting state revenue policy.95% confidence

Sub-Topics Tax Incentives

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passed · Massachusetts · House Mar 12, 2026

H 3141: An Act relative to the small commercial tax exemption

By Representatives Jones of North Reading and Haggerty of Woburn, a petition (accompanied by bill, House, No. 3141) of Bradley H. Jones, Jr., Richard M. Haggerty and others relative to the small commercial tax exemption. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax exemption for small commercial entities, reducing their tax burden, aligning with tax relief support indicators.95% confidence

Sub-Topics Sales Tax Tax Incentives

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passed · Massachusetts · House Feb 9, 2026

H 4094: An Act relative to the establishment of a Milton means-tested property tax exemption

By Representative Wells of Milton, a petition (accompanied by bill, House, No. 4094) of Richard G. Wells, Jr. (by vote of the town) relative to the establishment of a means-tested senior property tax exemption in the town of Milton. Revenue. [Local Approval Received.]

Topics ✓ Budget & TaxesSupports Budget & TaxesMeans-tested senior property tax exemption provides direct tax relief for lower-income residents, aligning with support indicators for tax relief and fiscal responsibility.95% confidence ✓ HousingSupports HousingMeans-tested property tax exemption for seniors reduces housing costs, advancing affordable housing access for low-income seniors in Milton.90% confidence

Sub-Topics Property Tax Tax Incentives Property Taxes

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