Budget & Taxes (Tax Incentives)

passed · Massachusetts · House Apr 2, 2026

H 3123: An Act relative to the repeal of the sales tax exemption for aircraft

By Representatives Higgins of Leominster and Uyterhoeven of Somerville, a petition (accompanied by bill, House, No. 3123) of Natalie M. Higgins, Erika Uyterhoeven and James B. Eldridge relative to the repeal of the sales tax exemption for aircraft. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesRepealing sales tax exemption for aircraft directly increases state revenue by closing a tax loophole, aligning with fiscal responsibility and revenue generation indicators.95% confidence

Sub-Topics Sales Tax Tax Incentives

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passed · Massachusetts · House Mar 18, 2026

H 3084: An Act relative to increasing economic development and business opportunity in the design and manufacture of video games through the use of tax credits

By Representative Donahue of Worcester, a petition (accompanied by bill, House, No. 3084) of Daniel M. Donahue relative to increasing economic development and business opportunity in the design and manufacture of video games through the use of tax credits. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates tax credits for video game industry, using fiscal policy to stimulate economic development through targeted tax relief.95% confidence ✓ TechnologySupports TechnologyProvides tax credits to video game design/manufacturing, directly funding a technology sector through economic development incentives.90% confidence

Sub-Topics Tax Incentives

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passed · Massachusetts · Senate Jun 29, 2026

S 1950: An Act to promote employee ownership

This bill (S 1950) provides tax incentives to encourage companies to adopt employee ownership structures, such as employee stock ownership plans (ESOPs). It directly affects businesses transitioning to employee ownership models by offering financial benefits through tax provisions. The key mechanism is a revenue-related tax credit or deduction for qualifying companies, aiming to make employee ownership more financially accessible. The bill focuses on creating concrete tax policy changes to support this ownership model.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credits for employee ownership structures, directly creating tax policy changes to incentivize business models, aligning with tax relief indicators.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill provides tax incentives for employee ownership (ESOPs), directly advancing worker benefits and stake in companies, aligning with labor rights strengthening.95% confidence

Sub-Topics Tax Incentives

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passed · Massachusetts · House Nov 10, 2025

H 3124: An Act in aid of libraries

By Representative Higgins of Leominster, a petition (accompanied by bill, House, No. 3124) of Natalie M. Higgins and others relative to a sales tax exemption for the sale of used books and other items sold by libraries for fundraising purposes. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill grants sales tax exemption for library fundraising, providing tax relief to support public services and increase library revenue without increasing state tax burden.90% confidence

Sub-Topics Sales Tax Tax Incentives

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passed both · Massachusetts · Senate Jan 15, 2026

S 2036: An Act authorizing the establishment of a mean tested senior citizen property tax exemption

By Mr. Lewis, a petition (accompanied by bill, Senate, No. 2036) of Jason M. Lewis for legislation to authorize the establishment of a mean tested senior citizen property tax exemption. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes means-tested property tax exemption for seniors, providing tax relief for lower-income seniors, aligning with tax relief indicators.95% confidence

Sub-Topics Property Tax Tax Incentives

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passed · Massachusetts · Senate Nov 20, 2025

S 2096: An Act relative to the establishment of a means tested senior citizen property tax exemption

By Mr. Velis, a petition (accompanied by bill, Senate, No. 2096) of John C. Velis, Sal N. DiDomenico and Michael O. Moore for legislation to establish a means tested senior citizen property tax exemption. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes means-tested property tax exemption for seniors, providing direct tax relief to low-income seniors per bill's intent.95% confidence

Sub-Topics Tax Incentives

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introduced · Massachusetts · House

HD 60: An Act relative to a sales tax exemption for the needs of young children

This bill creates a sales tax exemption for specific items intended for children under age 5. It directly affects parents, caregivers, and retailers by removing sales tax from qualifying children's clothing and accessories purchased for this age group. Key provisions define "children's clothing" (like shirts, diapers, and safety wear) and "children's accessories" (such as hats, gloves, and bibs), while explicitly excluding items like jewelry, bags, or sports equipment. The exemption applies to all qualifying items sold within the state, reducing costs for families buying essential products for infants and toddlers.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts sales tax on essential children's items, providing tax relief for lower-income families purchasing necessities like clothing and diapers.95% confidence

Sub-Topics Sales Tax Tax Incentives

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introduced · Massachusetts · House

HD 104: An Act expanding the senior property tax exemption

HD 104 amends a state law to allow cities and towns to increase the senior property tax exemption amount for homeowners aged 65 or older. Currently, local governments could adjust exemptions by up to 100% or lower the eligibility age; this bill specifically adds the option to raise the base $500 exemption up to $2,000. The change requires local approval through a city council vote (with mayor approval) or a town meeting vote. It directly affects seniors in communities that choose to adopt the higher exemption rate, potentially reducing their property tax burden. The bill does not automatically apply; local governments must act to implement the increased exemption.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands senior property tax exemption (from $500 to $2,000), reducing tax burden for seniors (65+), providing direct tax relief under Budget & Taxes policy.95% confidence

Sub-Topics Property Tax Tax Incentives

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introduced · Massachusetts · House

HD 159: An Act to provide an income tax exemption for families caring for their elderly relatives at home

This bill creates a $4,000 income tax exemption for families caring for elderly relatives at home. It directly affects taxpayers who provided over half the support for a relative aged 70+ who lived with them for more than six months during the tax year, with adjusted gross income under $30,000 (or $40,000 for certain filers). The exemption requires the elderly relative to have turned 70 before the tax year and the taxpayer to meet residency and income thresholds. The provision would take effect for tax years beginning January 1, 2027.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides $4,000 income tax exemption for lower-income caregivers (AGI <$30k), directly reducing tax burden on eligible families per bill's tax relief mechanism.95% confidence

Sub-Topics Income Tax Tax Incentives

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introduced · Massachusetts · House

HD 265: An Act to exempt municipalities from the gas tax

This bill exempts municipalities from paying the gas tax on fuel they purchase for their operations. It amends the tax code to exclude sales of fuel (like gasoline and diesel) from distributors to municipalities from the existing per-gallon tax. The key mechanism is a specific tax exemption for fuel sold directly to municipal entities, meaning local governments will no longer pay this tax on fuel used for municipal purposes. This directly affects all municipalities in the state that buy fuel for vehicles, equipment, or other municipal operations.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts municipalities from gas tax, reducing operational costs and providing tax relief, aligning with fiscal responsibility in budget management.95% confidence ✓ TransportationSupports TransportationExempts municipalities from gas tax on operational fuel, reducing costs for transportation infrastructure maintenance and operations.95% confidence

Sub-Topics Sales Tax Tax Incentives Transportation Funding

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