Budget & Taxes (Tax Incentives)

passed · Massachusetts · House Jan 20, 2026

H 3105: An Act relative to the establishment of a means tested senior citizen property tax exemption

By Representatives Gentile of Sudbury and DeCoste of Norwell, a petition (accompanied by bill, House, No. 3105) of Carmine Lawrence Gentile, David F. DeCoste and others relative to the establishment of a means tested senior citizen property tax exemption. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemption for low-income seniors, reducing their tax burden - tax relief for lower income group under fiscal policy.95% confidence

Sub-Topics Tax Incentives

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in committee · Massachusetts · House Mar 13, 2025

H 3904: An Act relative to senior tax exemption

By Representative Worrell of Boston, a petition (accompanied by bill, House, No. 3904) of Christopher J. Worrell (with the approval of mayor and city council) relative to a senior homeowner property tax exemption in the city of Boston. Revenue. [Local Approval Received.]

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemption for senior homeowners, reducing their tax burden. Aligns with tax relief for lower/middle income seniors.95% confidence

Sub-Topics Property Tax Tax Incentives

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passed · Massachusetts · House Apr 2, 2026

H 3247: An Act to promote the development of abandoned buildings

By Representative Soter of Bellingham, a petition (accompanied by bill, House, No. 3247) of Michael J. Soter, Joseph D. McKenna and Marcus S. Vaughn for legislation to further regulate tax deductions for renovation of abandoned buildings. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill regulates tax deductions for renovation of abandoned buildings to prevent abuse, closing loopholes and promoting fiscal responsibility.80% confidence ✓ HousingSupports HousingBill explicitly promotes development of abandoned buildings through tax deduction regulations, advancing housing development without restrictions.90% confidence

Sub-Topics Tax Incentives Property Development

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passed · Massachusetts · House Apr 21, 2026

H 3267: An Act relative to a sales tax exemption for the needs of young children

By Representative Vaughn of Wrentham, a petition (accompanied by bill, House, No. 3267) of Marcus S. Vaughn relative to a sales tax exemption for certain apparel products for children. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts children's apparel from sales tax, providing direct tax relief for families, aligning with support indicators for middle-income tax relief.90% confidence

Sub-Topics Sales Tax Tax Incentives

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passed · Massachusetts · House Jul 6, 2026

H 3085: An Act providing incentives to the digital interactive media/entertainment industries

By Representative Donahue of Worcester, a petition (accompanied by bill, House, No. 3085) of Daniel M. Donahue relative to providing tax incentives to the digital interactive media/entertainment industries. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax incentives for digital media industries, a form of tax relief directly addressing taxation policy.90% confidence ✓ TechnologySupports TechnologyProvides tax incentives to digital interactive media/entertainment industries, directly funding and supporting growth in technology sector.95% confidence

Sub-Topics Tax Incentives

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passed · Massachusetts · House Feb 12, 2026

H 3132: An Act providing volunteer firefighters and emergency medical technicians with a local option real estate tax exemption

By Representative Howitt of Seekonk, a petition (accompanied by bill, House, No. 3132) of Steven S. Howitt, Susannah M. Whipps and Joanne M. Comerford relative to providing volunteer firefighters and emergency medical technicians with a local option real estate tax exemption. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax exemption for volunteer first responders, reducing property tax burden - aligns with tax relief for community members in middle/lower income brackets.90% confidence

Sub-Topics Tax Incentives

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passed · Massachusetts · Senate Jan 15, 2026

S 2713: An Act relative to senior property tax deferral

Senate, November 20, 2025 -- The committee on Revenue, to whom was referred the petitions (accompanied by bill, Senate, No. 2018) of Patricia D. Jehlen for legislation relative to senior property tax deferral; and (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, report the accompanying bill (Senate, No. 2713).

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides property tax deferral for seniors, offering tax relief to lower-income elderly, aligning with support indicators for tax relief programs.95% confidence

Sub-Topics Property Tax Tax Incentives

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introduced · Massachusetts · House

HD 119: An Act providing for prisoners of war

HD 119 amends tax law to exempt income earned by prisoners of war from taxation. It directly affects individuals who were U.S. military personnel captured, separated, and incarcerated by an enemy during an armed conflict. The bill adds a lifetime tax exemption for such income, defined as payments received while held captive. This provision applies solely to the income of qualifying former POWs and does not alter other benefits or rights. The change is limited to tax treatment, not policy regarding POW care or compensation.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts POWs' income from taxation, providing tax relief per bill's tax law amendment.90% confidence ✓ VeteransSupports VeteransExempts POW veterans' captive income from taxes, directly expanding their financial benefits per bill summary.95% confidence

Sub-Topics Tax Incentives

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introduced · Massachusetts · House

HD 930: An Act repealing the property tax exemption for Massport lessees

HD 930 repeals a property tax exemption that previously allowed businesses leasing space from the Massachusetts Port Authority (Massport) to avoid paying local property taxes on those leased properties. This change directly affects businesses leasing Massport facilities (like airport or port space) for profit, requiring them to pay annual property taxes directly to their local town, as if they owned the property. The bill modifies existing law to shift the tax burden from Massport to the lessee, while clarifying that taxes paid by lessees cannot be enforced through property seizure but can use standard tax collection methods. It does not change Massport's overall tax status or apply to properties not leased for profit.

Topics ✓ Budget & TaxesSupports Budget & TaxesRepeals property tax exemption for Massport lessees, closing a tax loophole and increasing local tax revenue, aligning with fiscal responsibility and tax fairness.95% confidence

Sub-Topics Business Taxes Property Tax Tax Incentives

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introduced · Massachusetts · House

HD 950: An Act exempting disabled veterans from sales tax when leasing a motor vehicle

This bill exempts disabled veterans with a permanent service-connected disability (as determined by the VA) from paying sales tax when leasing one motor vehicle. It directly affects veterans who meet the VA's disability criteria and use the vehicle for personal, noncommercial purposes. The key provision replaces existing language to specifically include leased vehicles under the sales tax exemption, limiting it to a single vehicle per veteran. The exemption applies only to the lease transaction itself, not to vehicle purchases or commercial use.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts disabled veterans from sales tax, providing targeted tax relief for vulnerable groups, aligning with support for fiscal relief in Budget & Taxes.90% confidence ✓ VeteransSupports VeteransExempts disabled veterans from sales tax on leased vehicles, directly expanding tax benefits for veterans with service-connected disabilities per VA determination.95% confidence

Sub-Topics Sales Tax Tax Incentives Veteran Healthcare

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