Budget & Taxes (Tax Incentives)

passed · Massachusetts · House Apr 21, 2026

H 3135: An Act relative to the tax exemption status of municipal employee pensions

By Representative Howitt of Seekonk, a petition (accompanied by bill, House, No. 3135) of Steven S. Howitt relative to the tax exemption status of municipal employee pensions. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesMaintains tax exemption for municipal pensions, providing tax relief to employees, aligning with support indicators for tax relief.90% confidence

Sub-Topics Pensions Tax Incentives

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passed · Massachusetts · Senate Nov 20, 2025

S 2018: An Act relative to senior property tax deferral

By Ms. Jehlen, a petition (accompanied by bill, Senate, No. 2018) of Patricia D. Jehlen for legislation relative to senior property tax deferral. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax deferral relief for seniors, reducing immediate tax burden on fixed-income residents, aligning with tax relief indicators for lower-income groups.95% confidence

Sub-Topics Tax Incentives

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introduced · Massachusetts · House

HD 979: An Act relative to public benefit corporations

HD 979 creates a tax incentive for benefit corporations in Massachusetts that provide specific employee benefits. It offers a 1.5% lower corporate tax rate to qualifying benefit corporations that provide at least four of six listed benefits, including a "living wage" (defined as sufficient for essentials like housing and healthcare per the MIT calculator), paid parental leave, flexible spending accounts, a CEO-to-worker pay ratio under 25:1, employee cooperative governance, or profit sharing returning 10% of profits to staff. To qualify, corporations must maintain these benefits for 12 consecutive months and receive certification from the Department of Revenue. This directly affects benefit corporations operating under Chapter 156E that meet the eligibility criteria.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides 1.5% corporate tax reduction for qualifying benefit corporations, directly incentivizing tax policy aligned with fiscal management and employee benefit requirements.90% confidence ✓ HousingSupports HousingBill mandates 'living wage' covering housing costs (per MIT calculator), indirectly supporting housing affordability through employee compensation requirements.85% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill mandates living wage, paid parental leave, and employee governance as tax incentive conditions, directly advancing worker benefits and rights per Labor & Employment topic indicators.95% confidence

Sub-Topics Business Taxes Tax Incentives Minimum Wage Paid Leave Professional Licensing

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introduced · Massachusetts · House

HD 944: An Act authorizing the establishment of a means tested senior citizen property tax exemption

HD 944 creates a property tax exemption for senior citizens in Massachusetts municipalities that adopt the law. It directly affects seniors aged 65+ (or 60+ with a spouse 65+) who own and live in their home as their primary residence, meet income limits tied to the circuit breaker tax credit, and have owned the property in the municipality for 10+ years. The exemption amount, set annually by local officials between 50-200% of the circuit breaker credit, is applied to the homeowner’s primary residence and is in addition to existing exemptions. Municipalities must adopt the law to implement it, and applicants must file annual applications with proof of income and assets.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax relief for low/middle-income seniors via means-tested exemption, aligning with fiscal support indicators for targeted tax relief.95% confidence

Sub-Topics Tax Incentives

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introduced · Massachusetts · House

HD 1240: An Act relative to a tax exemption for seniors and a person with a disability

This bill creates a property tax exemption for elderly homeowners (65+) with disabilities certified by MassAbility. It allows a tax reduction equal to the difference between property tax increases and potential water/sewer cost increases, capped at $200 annually. Municipalities must verify eligibility once, but can revoke future exemptions if eligibility is later found invalid. The state will reimburse cities and towns for all tax abatements provided under this law.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates property tax exemption (capped at $200) for seniors/disabled, providing direct tax relief to lower-income groups. State reimburses municipalities, ensuring fiscal responsibility without burdening local budgets.95% confidence

Sub-Topics Tax Incentives

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introduced · Massachusetts · House

HD 2191: An Act extending certain existing sales tax exemptions to veteran's organizations

This bill (HD 2191) amends Massachusetts tax law to expand sales tax exemptions. It adds "veteran's organizations" to the list of entities qualifying for the same sales tax exemption currently available to 501(c)(3) nonprofits. Specifically, it inserts "or five hundred and one (c)(19)" into the tax code, allowing veteran's organizations to claim the exemption without needing separate approval. The change directly affects veteran's organizations by enabling them to avoid sales tax on qualifying purchases. This is a technical adjustment to existing tax law, not a new policy.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends sales tax exemption to veteran's organizations, providing tax relief similar to 501(c)(3) nonprofits without increasing government revenue or burden.95% confidence ✓ VeteransSupports VeteransExtends sales tax exemption to veteran organizations, removing approval barriers and reducing operational costs, directly advancing their services under state tax policy.95% confidence

Sub-Topics Sales Tax Tax Incentives

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introduced · Massachusetts · House

HD 2207: An Act providing for property tax relief for small business owners

This bill creates a property tax exemption for small commercial businesses in towns that assess all property at full value. It allows up to a 10% exemption on the average assessed value of qualifying commercial properties (Class 3), but only for properties owned by businesses with 50 or fewer employees and valued below $1 million. The exemption requires local assessors to use an annual list from the Division of Employment and Training (provided by July 1st each year) to verify business size, with the list kept confidential and used solely for tax eligibility. The relief applies in addition to existing exemptions and is funded by the combined value of all Class 3 commercial properties in the town.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemption (10% relief) for small businesses with ≤50 employees and < $1M value, directly reducing tax burden per Budget & Taxes topic.95% confidence

Sub-Topics Business Taxes Tax Incentives Tags Small Business

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introduced · Massachusetts · House

HD 2406: An Act relative to the exemption of personal safety devices

HD 2406 adds a sales tax exemption for personal safety devices and personal safety call services in Massachusetts. This bill modifies existing tax law to remove sales tax from these specific items and services. It directly affects businesses selling these devices/services and consumers purchasing them, as they will no longer pay sales tax on these purchases. The key mechanism is an amendment to Chapter 64H of the General Laws, explicitly listing these items as exempt from sales tax. This is a straightforward tax policy change with no additional requirements or program funding.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts personal safety devices from sales tax, providing direct tax relief to consumers purchasing essential safety items.95% confidence

Sub-Topics Procurement Sales Tax Tax Incentives

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introduced · Massachusetts · House

HD 3189: An Act relative to sales tax exemption

HD 3189 creates a sales tax exemption for the first $50,000 of the retail price of qualifying zero-emission vehicles. This applies specifically to battery electric vehicles and fuel cell powered vehicles purchased by consumers. The exemption directly reduces upfront costs for buyers of these vehicles, as they pay no sales tax on the initial $50,000 of the purchase price. The bill defines "qualifying vehicles" precisely to ensure only eligible zero-emission models receive the exemption.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates sales tax exemption for EV buyers, reducing tax burden on consumers per bill's explicit language.95% confidence ✓ EnergySupports EnergyExempts sales tax on zero-emission vehicles, reducing upfront costs to promote EV adoption and reduce fossil fuel dependence95% confidence ✓ EnvironmentSupports EnvironmentExempts sales tax on zero-emission vehicles to lower costs, directly promoting adoption and reducing transportation emissions per bill summary.95% confidence ✓ TransportationSupports TransportationPromotes sustainable transportation by reducing upfront costs for zero-emission vehicles through sales tax exemption, aligning with key support indicators.95% confidence

Sub-Topics Sales Tax Tax Incentives Electric Vehicles Energy Storage Electric Vehicles

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introduced · Massachusetts · House

HD 3106: An Act relative to senior tax exemptions

HD 3106 proposes expanding Boston's senior homeowner property tax exemption to provide greater relief for residents aged 65 and older. The bill would increase the exemption amount from $500 to $1,500, adjust income limits to 50% of Area Median Income (based on HUD data), and raise asset limits from $28,000/$30,000 to $80,000/$110,000. These changes aim to make the exemption more accessible for seniors on fixed incomes, as current enrollment is far below the estimated eligible population. The bill seeks state legislative approval to modify Boston's local tax rules under Massachusetts' home-rule provisions.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands senior tax exemption by increasing relief amount and adjusting eligibility, providing targeted tax relief for fixed-income seniors per bill summary.95% confidence ✓ HousingSupports HousingExpands property tax exemptions for senior homeowners, reducing housing costs and increasing affordability for this group, directly supporting affordable housing policies.85% confidence

Sub-Topics Property Tax Tax Incentives Homeownership Property Taxes

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