Budget & Taxes (Business Taxes)

passed · Massachusetts · House Apr 21, 2026

H 3248: An Act granting an income tax exemption for new manufacturing corporations

By Representative Soter of Bellingham, a petition (accompanied by bill, House, No. 3248) of Michael J. Soter and Joseph D. McKenna relative to an income tax exemption for certain manufacturing corporations during the first five years of operation. Revenue.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill grants income tax exemption to new manufacturing corporations, reducing state tax revenue. Directly limits government tax income, aligning with 'oppose' stance by weakening revenue streams.95% confidence

Sub-Topics Business Taxes Tax Incentives

Track

passed · Massachusetts · Senate Jul 23, 2026

S 2043: An Act relative to the taxation of small business in the commonwealth

By Mr. Moore, a petition (accompanied by bill, Senate, No. 2043) of Michael O. Moore for legislation relative to the taxation of small business in the commonwealth. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly addresses small business taxation, a core component of Budget & Taxes policy, directly engaging with fiscal management.95% confidence

Sub-Topics Business Taxes Tags Small Business

Track

passed · Massachusetts · House Mar 9, 2026

H 3022: An Act providing for property tax relief for small business owners

By Representative Ayers of Quincy, a petition (accompanied by bill, House, No. 3022) of Bruce J. Ayers relative to providing property tax relief for small business owners. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly provides property tax relief for small business owners, reducing their tax burden under taxation policy.95% confidence

Sub-Topics Business Taxes Property Tax Tags Small Business

Track

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

Track

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

Track

introduced · Massachusetts · House

HD 4205: An Act facilitating housing for all

This bill creates the "Housing First and Housing for All Fund" using revenues from a new gross receipts tax on businesses. The fund will directly support unhoused individuals, low-income households, veterans, seniors, and people with disabilities by funding rental subsidies, emergency housing, permanent housing programs, and services like mental health care and legal aid for eviction cases. Key provisions include requiring annual reports on fund usage and mandating audits to ensure money is spent on housing prevention and support, not other state expenses. The bill focuses on concrete policy changes to expand affordable housing access through dedicated funding, rather than speculative outcomes.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates new business tax to fund housing programs, directly allocating tax revenue to support low-income housing and services, meeting 'funds essential programs' indicator.95% confidence ✓ HealthcareSupports HealthcareBill explicitly funds mental health care services as part of housing support, directly advancing healthcare access for vulnerable populations through the Housing First Fund.95% confidence ✓ HousingSupports HousingCreates dedicated fund using business tax revenue to provide rental subsidies, emergency housing, and services for unhoused/low-income groups, directly advancing affordable housing access and tenant protections.95% confidence ✓ VeteransSupports VeteransBill explicitly lists veterans as a beneficiary group for housing subsidies and related services, directly funding veteran housing needs through the Housing First Fund.95% confidence

Sub-Topics Business Taxes Affordable Housing Homelessness Tenant Rights

Track

passed · Massachusetts · Senate Feb 27, 2025

SD 119: An Act relative to the taxation of small business in the commonwealth

By Mr. Moore, a petition (accompanied by bill, Senate, No. 2043) of Michael O. Moore for legislation relative to the taxation of small business in the commonwealth. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly addresses small business taxation under Revenue, directly impacting state tax policy and fiscal management.90% confidence

Sub-Topics Business Taxes Tags Small Business

Track

passed · Massachusetts · Senate Feb 27, 2025

SD 2291: An Act to require public disclosures by publicly-traded corporate taxpayers

By Ms. Miranda, a petition (accompanied by bill, Senate, No. 2037) of Liz Miranda for legislation to require public disclosures by publicly-traded corporate taxpayers. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires public disclosure of corporate tax practices, promoting fiscal transparency and accountability in revenue collection, aligning with fiscal responsibility indicators.85% confidence

Sub-Topics Business Taxes

Track

passed · Massachusetts · Senate Feb 27, 2025

SD 1684: An Act combating offshore tax avoidance

By Mr. Lewis, a petition (accompanied by bill, Senate, No. 2033) of Jason M. Lewis, Liz Miranda, Paul W. Mark, Carmine Lawrence Gentile and other members of the General Court for legislation to close corporate tax loopholes and create progressive revenue. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesCloses corporate tax loopholes and creates progressive revenue, strengthening tax system and fiscal management per bill summary.95% confidence

Sub-Topics Business Taxes

Track

introduced · Massachusetts · House

HD 1326: An Act relative to the gradual elimination of the inventory tax

This bill gradually eliminates the inventory tax on business property in Massachusetts. It reduces the tax rate from $2.60 per $100 of inventory value to $0.50 over multiple steps, with final implementation by 2030. The key mechanism shifts the tax from a flat rate to a declining percentage of net income (starting at 9.5% for 2020-2021 and decreasing to 8.0% for 2022+). These changes directly affect businesses that pay the inventory tax, primarily commercial entities holding physical inventory. The phased approach spans from 2026 through 2030, with specific effective dates for each rate reduction step.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill reduces business inventory tax rate from $2.60 to $0.50 per $100, providing tax relief and aligning with fiscal responsibility indicators for support.95% confidence

Sub-Topics Business Taxes

Track