Budget & Taxes (Income Tax)

introduced · Massachusetts · House

HD 4224: An Act to exclude tipped wages from taxable income

HD 4224, titled "An Act to exclude tipped wages from taxable income," amends Massachusetts tax law to remove tips received by employees from their taxable income. This directly affects tipped workers in Massachusetts, such as restaurant servers and bartenders, who currently have tips included in their taxable earnings. The bill adds a new provision (subsection 21) to the tax code, defining tips as "net amount of Part B adjusted gross income received as tips" under Chapter 149, Section 152A, thereby excluding them from taxable income calculations. This is a specific tax code amendment with no new funding or enforcement mechanisms.

Topics ✓ Budget & TaxesSupports Budget & TaxesExcludes tips from taxable income, providing tax relief to tipped workers (lower-income earners), aligning with tax relief indicators.95% confidence

Sub-Topics Income Tax

Track

passed · Massachusetts · Senate Feb 27, 2025

SD 406: An Act relative to relieving minors of income tax obligations

By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 2056) of Patrick M. O'Connor for legislation relative to relieving minors of income tax obligations. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill relieves minors of income tax obligations, providing direct tax relief aligning with support indicators for lower-income tax relief.95% confidence

Sub-Topics Income Tax

Track

passed · Massachusetts · Senate Jul 23, 2026

S 2056: An Act relative to relieving minors of income tax obligations

By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 2056) of Patrick M. O'Connor for legislation relative to relieving minors of income tax obligations. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax relief by relieving minors of income tax obligations, directly supporting fiscal responsibility in tax policy.90% confidence

Sub-Topics Income Tax

Track

passed · Massachusetts · House Apr 21, 2026

H 3173: An Act relative to taxes on overtime wages

By Representative Lombardo of Billerica, a petition (accompanied by bill, House, No. 3173) of Marc T. Lombardo relative to taxes on overtime wages. Revenue.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill imposes taxes on overtime wages, increasing tax burden on workers, aligning with 'oppose' indicators of tax increases on lower/middle income.90% confidence ✗ Labor & EmploymentOpposes Labor & EmploymentTaxing overtime wages directly reduces net compensation for workers, weakening wage benefits and contradicting labor protections.95% confidence

Sub-Topics Income Tax Labor Standards

Track

introduced · Massachusetts · House

HD 109: An Act relative to medical and dental expense deductions

This bill removes a requirement that Massachusetts taxpayers must itemize deductions on their federal income tax return to claim medical and dental expense deductions on their state return. It directly affects individuals who itemize federal taxes and claim these specific deductions. The key change simplifies the process by eliminating the federal filing condition, allowing eligible taxpayers to deduct qualifying medical and dental expenses without needing to itemize federally. The Department of Revenue will implement the change through necessary regulations.

Topics ✓ Budget & TaxesSupports Budget & TaxesRemoves federal itemization requirement, expanding tax relief for medical/dental deductions without increasing state revenue, aligning with tax relief indicators.92% confidence ✓ HealthcareSupports HealthcareRemoves barrier for taxpayers to deduct medical/dental expenses, improving access to healthcare cost management without federal itemization requirement.85% confidence

Sub-Topics Income Tax

Track

introduced · Massachusetts · House

HD 1808: An Act relative to vehicle excise tax

This bill (HD 1808) increases vehicle excise tax rates for certain vehicle categories by raising specific percentage thresholds in the tax code. It raises the first tax bracket from 90% to 95%, the second from 60% to 70%, and the third from 40% to 45% of a vehicle's value. These changes directly affect vehicle owners subject to excise tax under Chapter 60A of the General Laws. The bill modifies existing tax rates without adding new provisions or exemptions.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly increases vehicle excise tax rates (90%→95%, 60%→70%, 40%→45%), directly strengthening state revenue under Chapter 60A tax code.95% confidence

Sub-Topics Income Tax Sales Tax

Track

passed · Massachusetts · House Apr 21, 2026

H 3203: An Act relative to gun safe deductions

By Representative Muradian of Grafton, a petition (accompanied by bill, House, No. 3203) of David K. Muradian, Jr., for legislation to provide an income tax deduction for purchases of gun safes. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates income tax deduction for gun safe purchases, providing tax relief per Budget & Taxes topic indicators.90% confidence

Sub-Topics Income Tax

Track

passed · Massachusetts · House Jul 6, 2026

H 3073: An Act supporting families through enhanced tax credits

By Representatives Decker of Cambridge and Vargas of Haverhill, a petition (accompanied by bill, House, No. 3073) of Marjorie C. Decker, Mindy Domb and others for legislation to support families through enhanced tax credits. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesEnhanced tax credits provide direct tax relief to families, aligning with support indicators for middle-income tax relief and fiscal responsibility.95% confidence

Sub-Topics Income Tax Tax Credits

Track

introduced · Massachusetts · House

HD 425: An Act relative to taxes for tipped wages

This bill amends Massachusetts tax law to create a deduction for tipped wages. It defines "tipped wage" to include credit card tips, gifts, and gratuities given to wait staff, service employees, or service bartenders. The key provision adds a deduction equal to the full amount of tipped wages earned by a taxpayer during the taxable year. This directly affects workers in tipped occupations by reducing their taxable income for state tax purposes. The bill does not change tax rates but provides a specific tax benefit for reported tip income.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax deduction for tipped wages, reducing taxable income for service workers, providing direct tax relief per bill's definition of tipped wages.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentProvides tax deduction for tipped wages, increasing net income for service workers by reducing taxable income without altering wage rates.95% confidence

Sub-Topics Income Tax Minimum Wage

Track

introduced · Massachusetts · House

HD 3855: An Act updating and expanding the renter's income tax deduction

HD 3855 increases the maximum renter's income tax deduction from $3,000 to $6,000 for Massachusetts residents. It also creates a new tax credit for renters with adjusted gross income under $50,000, calculated as 5% of 50% of rent paid above $12,000 annually. This credit is capped at $200 for single filers, married couples, or heads of household. The bill directly affects low-to-moderate income renters who pay rent in Massachusetts for their primary residence.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax relief for low-to-moderate income renters via increased deductions and new credit, directly supporting fiscal relief for targeted group.95% confidence ✓ HousingSupports HousingIncreases tax deductions and creates credit for low-income renters, directly lowering housing costs and strengthening affordable housing access for primary residents.95% confidence

Sub-Topics Income Tax Renters Tenant Rights

Track