Budget & Taxes

passed · Massachusetts · Senate Feb 27, 2025

SD 167: An Act establishing a commuter tax credit

This bill creates a refundable tax credit for commuters driving for work, education, medical appointments, or volunteer service with qualifying charities. It allows a credit of 58.5 cents per mile driven, capped at $5,000 annually per taxpayer. The credit would take effect January 1, 2025, but the law would automatically expire on January 1, 2026, making it a temporary measure. It directly affects individuals with commuting costs meeting the specified criteria.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates refundable tax credit for commuters, providing direct tax relief to middle/lower income individuals for work/education/medical commuting costs.95% confidence

Sub-Topics Tax Credits

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passed · Massachusetts · Senate Feb 27, 2025

SD 846: An Act relative to affordable housing and environmental adaptation dollars

By Mr. Eldridge, a petition (accompanied by bill, Senate, No. 1973) of James B. Eldridge, James K. Hawkins and Jason M. Lewis for legislation relative to the imposition of an excise tax to provide for climate change adaptation infrastructure and affordable housing investments in the Commonwealth. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes excise tax to fund climate adaptation and affordable housing, directly advancing budget allocation for public services and infrastructure.95% confidence ✓ EnvironmentSupports EnvironmentBill imposes excise tax to fund climate change adaptation infrastructure, directly supporting environmental protection through dedicated funding.95% confidence ✓ HousingSupports HousingBill explicitly allocates excise tax revenue to 'affordable housing investments' as a primary purpose, directly funding this topic area.95% confidence

Sub-Topics Climate Change Affordable Housing

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passed · Massachusetts · Senate Feb 27, 2025

SD 394: An Act establishing a tax credit for teachers purchasing supplies

By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 2054) of Patrick M. O'Connor for legislation to establish a tax credit for teachers purchasing supplies. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes tax credit for teachers purchasing supplies, providing direct tax relief for middle-income educators, aligning with fiscal support indicators.95% confidence ✓ EducationSupports EducationTax credit for teacher supplies directly supports educators' classroom needs, alignating with 'supports teachers and educators' indicator without restrictions.95% confidence

Sub-Topics Procurement Teachers

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passed · Massachusetts · Senate Feb 27, 2025

SD 497: Resolve providing for an investigation and study by a special commission relative to a senior state property tax deferral program

By Mr. Kennedy, a petition (accompanied by resolve, Senate, No. 2022) of Edward J. Kennedy that provisions be made for an investigation and study by a special commission (including members of the General Court) relative to a senior state property tax deferral program. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill proposes study of senior property tax deferral program, providing tax relief for fixed-income seniors, aligning with tax relief indicators.85% confidence

Sub-Topics Tax Incentives

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passed · Massachusetts · Senate Feb 27, 2025

SD 1380: An Act to reduce poverty by expanding the EITC and the child and family tax credit

By Mr. Eldridge, a petition (accompanied by bill, Senate, No. 1975) of James B. Eldridge and Joanne M. Comerford for legislation to improve the earned income credit for healthier families. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands EITC and child tax credit, providing tax relief to low-income families, directly advancing poverty reduction through tax policy.95% confidence

Sub-Topics Tax Credits

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passed · Massachusetts · Senate Feb 27, 2025

SD 2003: An Act relative to protecting the taxpayers of the Commonwealth

By Mr. Mark, a petition (accompanied by bill, Senate, No. 2168) of Paul W. Mark for legislation to protect the taxpayers of the Commonwealth. State Administration and Regulatory Oversight.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill title explicitly aims to 'protect taxpayers,' aligning with fiscal responsibility indicators for supporting budget/tax policies.85% confidence

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passed · Massachusetts · Senate Feb 27, 2025

SD 200: An Act relative to the taxation of rolling stock

This bill amends Massachusetts tax law to specifically include "rolling stock" (trucks, tractors, and trailers used by common carriers in interstate commerce) in tax definitions and provisions. It adds a new definition for "rolling stock" and creates separate tax categories for the *sales*, *storage*, *use*, and *consumption* of these vehicles under Chapters 64H and 64I of the general laws. The key change is that these commercial vehicles, previously not explicitly covered under specific tax terms, will now be subject to defined tax treatments during transactions and usage. This directly affects common carriers (like trucking companies) that operate such vehicles in interstate commerce within Massachusetts.

Topics ✓ Budget & TaxesSupports Budget & TaxesAdds tax category for commercial vehicles, closing coverage gap to increase state revenue under fiscal management framework.92% confidence

Sub-Topics Sales Tax

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passed · Massachusetts · Senate Feb 27, 2025

SD 1306: An Act ensuring transparency in research funding

By Mr. Velis, a petition (accompanied by bill, Senate, No. 2097) of John C. Velis for legislation relative to the taxation of manufacturing corporations or a research and development corporations in the commonwealth. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly addresses taxation of manufacturing/R&D corporations to generate state revenue, directly advancing fiscal management under Budget & Taxes.92% confidence

Tags Government Transparency

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passed · Massachusetts · Senate Feb 27, 2025

SD 1333: An Act to impose an excise tax on oral nicotine products

By Mr. Cronin, a petition (accompanied by bill, Senate, No. 1945) of John J. Cronin for legislation to impose an excise tax on oral nicotine products. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill imposes excise tax on nicotine products to generate state revenue, directly advancing fiscal management and budget funding through new tax collection.95% confidence

Sub-Topics Sales Tax

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passed · Massachusetts · Senate Feb 27, 2025

SD 1131: An Act establishing a municipal tax assessment increase limit

By Mr. Brady, a petition (accompanied by bill, Senate, No. 1928) of Michael D. Brady for legislation to establish a municipal tax assessment increase limit. Revenue.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill restricts municipal tax assessment increases, directly limiting tax hikes per title and summary.95% confidence

Sub-Topics Property Tax

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