Budget & Taxes

introduced · Massachusetts · House

HD 164: An Act creating a local option property tax cap for low-income seniors

This bill (HD 164) allows towns to create a property tax cap for homeowners aged 65 or older who meet specific income and asset limits: $50,000 or less annual income for singles, $60,000 for married couples, and $75,000 in assets (excluding their primary home and one vehicle). Eligible homeowners would have their property tax recalculated annually based on their adjusted federal gross income (after excluding certain retirement distributions), with the lower of two calculated tax amounts applied each year. The cap applies only to qualifying properties and requires towns to adopt the provision under existing procedures. It directly affects low-income seniors in participating municipalities by limiting their property tax burden.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax relief for low-income seniors (income ≤$50k/$60k), reducing tax burden and aligning with fiscal support for vulnerable populations.95% confidence ✓ HousingSupports HousingProvides property tax relief for low-income seniors, preventing displacement and increasing housing affordability for vulnerable homeowners.95% confidence

Sub-Topics Property Tax Property Taxes

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introduced · Massachusetts · House

HD 3074: An Act to cap the amount by which a senior's property tax can increase

This bill (HD 3074) caps annual property tax increases for qualifying senior homeowners in Massachusetts. It applies to Class One residential properties owned and occupied as a primary residence by residents aged 65+ who have lived in the state for 10 years and owned/occupied the property for 5 years. The cap limits annual tax increases to 2.5% (including special local tax overrides), preventing large yearly jumps. Local municipalities must approve the program through their selectmen, mayor, and city council before it applies to their residents.

Topics ✓ Budget & TaxesSupports Budget & TaxesCaps property tax increases for seniors (fixed-income group), providing tax relief and aligning with fiscal responsibility indicators in Budget & Taxes policy area.95% confidence

Sub-Topics Property Tax

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passed · Massachusetts · Senate Feb 27, 2025

SD 736: An Act to strengthen the taxpayer protection act

By Mr. Brady, a petition (accompanied by bill, Senate, No. 2104) of Michael D. Brady, Vanna Howard, Jacob R. Oliveira and James K. Hawkins for legislation to strengthen the taxpayer protection act. State Administration and Regulatory Oversight.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly aims to 'strengthen the taxpayer protection act,' directly advancing fiscal responsibility and taxpayer protection in Budget & Taxes.95% confidence

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passed · Massachusetts · Senate Feb 27, 2025

SD 1601: An Act to incentivize public service

By Mr. Velis, a petition (accompanied by bill, Senate, No. 2098) of John C. Velis for legislation to incentivize public service by offering a tax credit. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill proposes tax credit for public service, directly providing tax relief to incentivize service, aligning with tax relief indicators.95% confidence

Sub-Topics Tax Credits

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passed · Massachusetts · Senate Feb 27, 2025

SD 1069: An Act relative to National Guard state tax exemption

This bill creates a state tax exemption for Massachusetts National Guard members. It exempts 100% of specific military-related income from state taxes, including pay from drills, annual training, active duty, dual-status technician roles, or state active duty service. The exemption applies to income already counted in federal adjusted gross income and takes effect for tax years beginning January 1, 2027. It directly affects Massachusetts National Guard members receiving these types of military compensation.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax exemption for National Guard members, creating tax relief for a specific group as a fiscal policy.90% confidence ✓ VeteransSupports VeteransExempts National Guard military income from state taxes, directly expanding financial benefits for veterans as defined by the topic's scope.95% confidence

Sub-Topics Tax Incentives National Guard & Reserve

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introduced · Massachusetts · House

HD 1323: An Act relative to exempting municipalities from the gas tax

This bill exempts municipalities from paying the state gas tax on fuel they purchase for official government use. It directly affects cities and towns that buy fuel for services like road maintenance, public works, or municipal vehicle operations. The key provision adds a new section to state tax law, stating that fuel sold to a municipality for municipal purposes is not subject to the excise tax. This changes the tax treatment for municipal fuel purchases but does not alter taxes for residents or businesses.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts municipalities from state gas tax, reducing state tax revenue. Weakens tax collection for state budget, aligning with 'oppose' indicators of limiting tax revenue.90% confidence ✓ TransportationSupports TransportationExempts municipalities from gas tax on operational fuel, reducing costs for road maintenance/public works, effectively supporting transportation infrastructure funding.85% confidence

Sub-Topics Sales Tax Transportation Funding

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passed · Massachusetts · Senate Feb 27, 2025

SD 393: An Act establishing a tax credit for individuals paying for home health care and hospice

By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 2053) of Patrick M. O'Connor for legislation to establish a tax credit for individuals paying for home health care and hospice. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes tax credit for home health care/hospice expenses, providing direct tax relief to individuals. Aligns with tax relief indicator for Budget & Taxes support.95% confidence ✓ HealthcareSupports HealthcareTax credit for home health care/hospice expenses increases affordability and access to healthcare services, aligning with support indicators.95% confidence

Sub-Topics Tax Credits

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passed · Massachusetts · Senate Feb 27, 2025

SD 1534: An Act to repeal the sales tax exemption for aircraft

By Mr. Barrett, a petition (accompanied by bill, Senate, No. 1923) of Michael J. Barrett, James B. Eldridge and Patricia D. Jehlen for legislation to repeal certain tax exemptions for aircraft. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesRepealing sales tax exemption for aircraft generates additional state revenue by closing a tax loophole, directly advancing fiscal responsibility and budgetary goals.95% confidence

Sub-Topics Sales Tax Tax Incentives

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introduced · Massachusetts · House

HD 1347: An Act relative to the conservation land tax credit

This bill expands eligibility for Massachusetts' conservation land tax credit to include private nonprofit trusts focused on land conservation (with 501(c)(3) tax-exempt status). It increases the annual tax credit limit from $2 million to $5 million over multiple years, then resets to $2 million for certain provisions. The changes apply specifically to land conservation organizations meeting federal tax-exempt criteria. The policy directly affects land trusts and conservation nonprofits by increasing financial support for preserving open space. The bill modifies tax credit thresholds in Chapters 62 and 63 of Massachusetts General Laws, with phased implementation from 2026 through 2035.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands tax credit eligibility and increases annual credit limit for conservation nonprofits, providing targeted tax relief under fiscal policy.85% confidence ✓ EnvironmentSupports EnvironmentBill expands tax credits for land conservation nonprofits, directly funding environmental protection through increased financial incentives for land trusts and conservation efforts.95% confidence

Sub-Topics Conservation

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passed · Massachusetts · Senate Feb 27, 2025

SD 392: An Act establishing a local option to exempt fishermen from property taxes

By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 2052) of Patrick M. O'Connor for legislation to establish a local option to exempt fishermen from property taxes. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides property tax exemption for fishermen, offering tax relief which aligns with supporting tax policy measures under Budget & Taxes.95% confidence

Sub-Topics Property Tax

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