Budget & Taxes (Tax Incentives)

passed · Massachusetts · Senate Feb 27, 2025

SD 1120: 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 targeted tax relief for lower-income seniors under revenue framework.95% confidence

Sub-Topics Property Tax Tax Incentives

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introduced · Massachusetts · House

HD 244: An Act relative to the establishment of a means tested senior citizen property tax exemption

HD 244 creates a property tax break for seniors in towns that adopt it. It exempts seniors aged 65+ (or joint applicants where one is 65+) who own and live in their home as their primary residence, meet income limits (based on Chapter 62 tax rules), and have lived in the town 10+ years. The exemption reduces property taxes by covering the amount above 10% of the applicant's income plus a prior year tax credit, but never by more than 50% of the tax bill. Towns must cap total exemptions at 0.5-1% of residential property tax revenue, and the benefit expires after 3 years unless renewed by the town.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax relief for seniors meeting income criteria, reducing their tax burden as a targeted fiscal measure.90% confidence

Sub-Topics Revenue Tax Incentives

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introduced · Massachusetts · House

HD 580: An Act expanding the senior property tax exemption

HD 580 allows cities and towns to increase the maximum senior property tax exemption from $500 to $2,000 for residents aged 65 or older. This bill directly affects senior homeowners in municipalities that currently offer property tax exemptions. The key provision amends local government authority to adjust exemption amounts, specifically permitting increases up to $2,000 (previously capped at 100% increases to the existing $500 amount). Municipalities must still approve these changes through their council or town meeting process.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill increases property tax exemption for seniors (65+), providing direct tax relief to lower/middle-income homeowners by reducing their tax burden.95% confidence

Sub-Topics Property Tax Tax Incentives

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introduced · Massachusetts · House

HD 5132: An Act authorizing the Town of North Attleborough to establish a means-tested senior citizen property tax exemption

HD 5132 allows North Attleborough seniors meeting specific income and residency requirements to reduce their property tax bills. To qualify, residents must be 67+ (62 for joint applicants), own and occupy their home as their primary residence for at least 10 years, have household income below $90,000 (joint), and pass asset tests set by the town. Applications must be submitted annually by September 1, with a yearly cap of 500 exemptions. The program expires after 3 years but can be renewed by the town council.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides targeted property tax relief for seniors meeting income thresholds ($90k joint), aligning with tax relief indicators for lower/middle income groups.95% confidence

Sub-Topics Tax Incentives

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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 Apr 2, 2026

H 3199: An Act to establish a sales tax exemption for earth day

By Representative Michael J. Moran of Boston, a petition (accompanied by bill, House, No. 3199) of Michael J. Moran relative to establishing a sales tax exemption on Earth Day for purchases of “Energy Star” products, so-called, and hybrid motor vehicles. Revenue.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill creates sales tax exemption, reducing state revenue, aligning with tax break indicator for oppose.95% confidence ✓ EnergySupports EnergyBill creates tax exemption for Energy Star products and hybrid vehicles, directly incentivizing energy-efficient purchases and aligning with energy efficiency promotion.95% confidence ✓ EnvironmentSupports EnvironmentBill incentivizes purchasing Energy Star products and hybrid vehicles via sales tax exemption, directly promoting energy efficiency and reduced emissions per bill summary.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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