Budget & Taxes (Tax Incentives)

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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introduced · Massachusetts · House

HD 1811: An Act relative to senior property tax deferral

This bill creates a property tax deferral program for Massachusetts homeowners aged 65+ who live in their primary residence. To qualify, applicants must meet income limits (based on state tax brackets) and enter a formal agreement with their town's board of assessors. The deferral allows seniors to postpone paying property taxes, with key rules including: a cap limiting deferred taxes to 50% of the home's value, requirements for heirs to pay deferred taxes upon the owner's death (with special provisions for surviving spouses), and a lien system that takes priority over most other claims. The program directly affects eligible seniors, their heirs, and local towns administering the agreements, with provisions taking effect for taxes assessed starting July 1, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax deferral for seniors meeting income limits, delaying tax payments and offering relief without increasing taxes.95% confidence ✓ HousingSupports HousingDefers property taxes for seniors to prevent displacement, supporting housing stability for vulnerable homeowners through tax relief.85% confidence

Sub-Topics Property Tax Tax Incentives Property Taxes

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introduced · Massachusetts · House

HD 2524: An Act relative to work from home incentives

This bill creates tax incentives for Massachusetts businesses and remote workers. Businesses get a $10 tax credit per qualified remote employee (salaried, full-time, working from home 16+ hours weekly) and a 15% credit for remote work equipment costs. Employees who pay for eligible home office expenses (internet, equipment, supplies) not covered by their employer can claim 20% of those costs. The credits apply to business taxes and individual income taxes, but cannot reduce taxes below minimum required amounts. It directly affects Massachusetts-based businesses with remote workers and employees who work remotely from their homes.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates tax credits for businesses and employees, providing direct tax relief that advances fiscal incentives under Budget & Taxes.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentProvides 20% tax reimbursement for remote workers' uncovered home office costs, expanding financial benefits related to workplace setup and work arrangements.85% confidence ✓ TechnologySupports TechnologyAllows tax credits for internet costs (eligible home office expense), directly expanding remote work internet access and infrastructure95% confidence

Sub-Topics Business Taxes Tax Incentives

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introduced · Massachusetts · House

HD 3688: An Act excluding student loan forgiveness from taxable income for permanently and totally disabled veterans

HD 3688 excludes student loan forgiveness from taxable income for veterans who are permanently and totally disabled. The bill amends Massachusetts tax law to specifically add these veterans to a list of individuals who do not owe state income tax on forgiven education loans. This directly affects disabled veterans receiving loan discharge under federal law (Section 108(f)(5)(A)(iii) of the Internal Revenue Code), preventing them from paying state taxes on that forgiven amount. The provision creates a clear tax exemption for this specific group without changing federal law or creating new programs.

Topics ✓ Budget & TaxesSupports Budget & TaxesExcludes state tax on student loan forgiveness for disabled veterans, providing targeted tax relief under Massachusetts tax law.95% confidence ✓ VeteransSupports VeteransExcludes student loan forgiveness from state taxes for disabled veterans, reducing financial burden and expanding tax benefits for this specific veteran group.95% confidence

Sub-Topics Tax Incentives Veteran Education

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introduced · Massachusetts · House

HD 3671: An Act relative to the exemption of the sales or use tax for leased motor vehicles

This bill amends Massachusetts tax law to extend the sales or use tax exemption to leased motor vehicles, which were previously excluded. It directly affects businesses and individuals who lease cars, trucks, or other motor vehicles by removing a sales tax charge on these leases. The key mechanism adds "or leased" to the exemption clause in the existing tax statute, ensuring leased vehicles qualify for the same tax exemption as registered vehicles. This creates a concrete policy change by aligning tax treatment for leased and registered vehicles under state law.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends tax exemption to leased vehicles, reducing tax burden per bill's amendment to tax law, aligning with tax relief indicator.90% confidence

Sub-Topics Sales Tax Tax Incentives

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introduced · Massachusetts · House

HD 4056: An Act establishing a senior property tax deferral pilot program

This bill establishes a 10-year pilot program (2026-2035) to allow Massachusetts seniors aged 65+ who own and occupy their primary residence as a domicile for at least 5 years to defer property taxes. It allocates $107.5 million total, with annual funding decreasing from $13.2 million (2026) to $7.2 million (2035), targeting approximately 2,000 participants across 10,000 households. Participants must annually certify eligibility via a tax bill check-box, with deferred taxes capped at 60% of the first $1 million in property value; repayment is required upon sale, death, or if heirs fail to pay (with surviving spouses allowed to continue deferral). The program requires municipalities to track deferrals via a lien recorded against the property, ensuring taxes are recovered from the estate or new owners.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax deferral relief for seniors via $107.5M state funding, targeting low/middle-income seniors through a dedicated budget allocation.95% confidence ✓ HousingSupports HousingProvides tax deferral for seniors to maintain homeownership, preventing displacement and supporting housing stability for vulnerable residents.90% confidence

Sub-Topics Tax Incentives Property Taxes

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introduced · Massachusetts · House

HD 1598: An Act providing for an income tax exemption for senior citizens

This bill increases the income tax exemption for senior citizens in Massachusetts from $700 to $1,500. It directly affects senior citizens (typically defined as 65 or older under state law) by reducing the amount of their income subject to state income tax. The key provision amends the state tax code to raise the exemption amount, meaning seniors will pay tax on a higher portion of their income than before. This is a concrete change to the tax law, not a procedural or commemorative measure.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tax exemption for seniors, reducing taxable income - direct tax relief for lower-income seniors under state tax code.95% confidence

Sub-Topics Tax Incentives

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