Budget & Taxes (Tax Incentives)

introduced · Massachusetts · House

HD 3354: An Act relative to blind persons' real estate tax abatement

This bill increases the real estate tax abatement amount for blind persons in Massachusetts. It raises the tax break from $437 to $1,800 for one provision and from $500 to $1,800 for another, directly affecting blind homeowners who qualify for this tax relief. The key change is a significant increase in the dollar amount of the tax abatement under Chapter 59 of the General Laws. This policy adjustment provides greater financial relief to qualifying blind residents by reducing their property tax burden.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tax abatement for blind homeowners, providing direct tax relief. Aligns with support indicators for lower-income tax relief under fiscal management.95% confidence

Sub-Topics Tax Incentives

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introduced · Massachusetts · House

HD 4046: An Act relating to guardians of surviving children of emergency first responders

This bill (HD 4046) allows Massachusetts cities and towns to provide real estate tax abatement for properties owned and occupied by the surviving spouse or guardian of a child whose parent died while serving as an emergency first responder or corrections officer. It directly affects families who lost a parent in the line of duty, specifically enabling tax relief on the primary residence where the child lives. The key provision requires the property to be occupied by the child as their permanent home (domicile) to qualify for the tax break. This change modifies existing tax laws to provide financial support to these families through local property tax relief.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides real estate tax abatement (tax relief) for families of fallen first responders, reducing their tax burden directly under Budget & Taxes policy.95% confidence

Sub-Topics Tax Incentives

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introduced · Massachusetts · House

HD 4213: 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 & TaxesBill creates property tax credits for landlords serving seniors/disabled tenants, providing tax relief through municipal incentives to support vulnerable populations.95% confidence ✓ HousingSupports HousingBill creates tax incentives for landlords providing reduced rents to seniors/disabled tenants, directly increasing affordable housing access for vulnerable groups.95% confidence

Sub-Topics Tax Incentives Affordable Housing Landlords Property Taxes

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introduced · Massachusetts · House

HD 4195: 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 to employers for vocational training funding, directly advancing tax relief and program funding under Budget & Taxes indicators.95% confidence ✓ EducationSupports EducationBill creates tax credits for employers to fund high school vocational programs and increases vocational education funding, directly advancing educational access and curriculum development in K-12.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentFunds vocational training via tax credits for employers, requiring safety standards and job-aligned curricula to enhance workforce development and employment opportunities.95% confidence

Sub-Topics Tax Incentives Career & Technical Education School Funding Apprenticeships

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introduced · Massachusetts · House

HD 1505: An Act relative to the repeal of the sales tax exemption for aircraft

This bill repeals a sales tax exemption for aircraft purchases in Massachusetts. It removes a provision that previously allowed aircraft to be exempt from sales tax, meaning buyers will now pay standard sales tax on aircraft. The change directly affects individuals and businesses purchasing aircraft within the state. The bill modifies existing tax code language (Section 6 of Chapter 64H) by striking outdated subsections.

Topics ✓ Budget & TaxesSupports Budget & TaxesRepealing aircraft sales tax exemption closes a tax loophole, increasing state revenue through standard sales tax collection.95% confidence

Sub-Topics Procurement Sales Tax Tax Incentives

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introduced · Massachusetts · House

HD 1422: An Act allow all towns and cities to use Tax Increment Financing (TIF) as an incentive for housing (residential rehab or commercial conversion)

HD 1422 would allow all Massachusetts towns and cities to use Tax Increment Financing (TIF) to incentivize housing projects, specifically targeting residential rehabilitation and commercial building conversions. The bill requires the Economic Assistance and Community Capital (EACC) to designate eligible areas based on criteria like job creation, business growth, or rehabilitating neglected buildings. Municipalities must get EACC approval for TIF agreements before they can take effect, ensuring projects align with state goals of boosting housing supply and economic resilience. This change removes previous restrictions, making TIF available statewide for qualifying housing and commercial conversion projects.

Topics ✓ Budget & TaxesSupports Budget & TaxesEnables TIF for housing projects using future tax increments, promoting fiscal tools for economic development under Budget & Taxes.95% confidence ✓ HousingSupports HousingBill enables TIF for residential rehab/commercial conversion housing projects, directly advancing affordable housing development through municipal incentives.95% confidence

Sub-Topics Tax Incentives Housing Finance Zoning

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introduced · Massachusetts · House

HD 3044: An Act relative to property tax relief for 100% disabled veterans

This bill (HD 3044) provides full property tax exemption for 100% disabled veterans who own or have property deeded to them or their spouse, as their primary residence. It replaces the previous system that limited tax relief to $1,500 or a portion of a specially adapted housing grant. The key change is granting complete exemption from property taxes on the veteran's primary residence, rather than a capped dollar amount. This directly affects qualifying veterans with 100% service-connected permanent total disability who reside in the property they own or hold title to.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides full property tax exemption for disabled veterans, expanding relief beyond previous $1,500 cap, aligning with tax relief for lower-income groups.90% confidence ✓ VeteransSupports VeteransProvides full property tax exemption for 100% disabled veterans, replacing capped $1,500 relief with complete exemption - directly expands benefits.95% confidence

Sub-Topics Property Tax Tax Incentives Veteran Housing

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passed · Massachusetts · Senate Feb 27, 2025

SD 184: 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 an R&D tax credit, reducing taxable income for businesses, aligning with tax relief and fiscal incentives for innovation.95% confidence

Sub-Topics Tax Incentives

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passed · Massachusetts · Senate Jun 29, 2026

S 1986: 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 & TaxesBill provides sales tax exemption for disabled veterans, a form of targeted tax relief aligning with support indicators for vulnerable groups.90% confidence ✓ VeteransSupports VeteransBill provides motor vehicle sales tax exemption for 100% disabled veterans, directly expanding financial benefits and reducing costs for this veteran group.95% confidence

Sub-Topics Tax Incentives

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passed · Massachusetts · House Jun 12, 2025

H 3214: An Act relative to blind persons' real estate tax abatement

By Representative Puppolo of Springfield, a petition (accompanied by bill, House, No. 3214) of Angelo J. Puppolo, Jr., relative to blind persons' real estate tax abatement. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax abatement (relief) for blind persons, reducing their real estate tax burden under Budget & Taxes.90% confidence

Sub-Topics Tax Incentives

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