HD 1474 requires private colleges and universities in Massachusetts with endowments exceeding $1 billion to pay an annual 2.5% tax on those endowment funds. The tax revenue will fund the new Educational Opportunity for All Trust Fund, which will subsidize higher education, early education, and child care costs for lower-income and middle-class Massachusetts residents. The fund will be administered by the Executive Office of Education under a Board of Trustees representing higher education, early education, child care, and community college sectors.
HD 2917, titled "An Act relative to universal breakfast and lunch at senior centers," requires the Massachusetts Department of Aging and Independence to provide free breakfast and lunch at all senior centers, centers for active living, and councils on aging statewide. To participate, these centers must have a kitchen. The bill establishes a new Senior Breakfast and Lunch Fund, funded by 1% of clothing and footwear sales tax revenue over $175, plus federal grants, private contributions, and dedicated state appropriations. The fund must be used to create meal programs, improve kitchen facilities, and partner with existing programs, with annual reports to legislative committees on fund activity. This directly affects over 300 community-based senior service organizations across Massachusetts.
HD 3985 imposes a 4.75% excise tax on the wholesale value of firearms sold by licensed sellers and 4.75% per round on ammunition sold by licensed sellers. All tax revenue must be deposited into the Public Health and Safety Fund, which is dedicated to community-based gun violence prevention programs, research, and services for survivors and victims' families. The bill requires licensees to file monthly sales reports with the commissioner of revenue, with a $1,000 penalty for failure to comply. The fund's money cannot be diverted to other state uses and carries over annually. This directly affects licensed gun and ammunition sellers through the tax obligation and reporting requirements.
By Representative Saunders of Belchertown, a petition (accompanied by bill, House, No. 690) of Aaron L. Saunders for legislation to increase the dedicated sales tax revenue for the school building assistance authority and to further regulate applications for said program. Education.
This bill imposes a 6.25% tax on digital advertising revenue generated from users within Massachusetts. It applies to companies selling digital ads (like banner or search ads) to users whose devices have Massachusetts-based IP addresses, with the first $500,000 in annual revenue from such services exempt. Businesses must pay the tax monthly to the state revenue commissioner based on their total Massachusetts-advertising revenue. The tax directly affects digital advertisers targeting MA residents, not consumers or websites hosting ads.
This bill would require large Massachusetts employers with 50+ employees to pay a new tax based on their workforce size. Employers with 50-99 workers would pay about $25 per employee annually, while those with 1,000+ employees would pay about $150 per employee. The total tax revenue would be capped at $230 million in 2026 (adjusted for inflation yearly), with funds distributed across employer size tiers. It directly affects large employers operating in Massachusetts with significant in-state workforces.
HD 3193 modifies Massachusetts' property transfer tax by creating graduated rates for home sales over $250,000. For sales between $250,000-$500,000, the tax rate increases to 1.1x the existing rate; higher tiers apply for sales exceeding $500,000, $1 million, and $2 million. The bill directly affects sellers of higher-value homes by increasing their tax burden, with all revenue from these higher rates required to fund housing initiatives. Specifically, the tax revenue must be split equally between housing crisis programs and Affordable Housing Act initiatives established under Chapter 150 of the 2024 Acts. (Note: The "existing rate" referenced is not specified in the bill text.)
This bill creates a property tax exemption for Massachusetts National Guard members and reservists who meet specific residency requirements. It exempts the full taxable value of their primary residence (occupied by them or their spouse) during active duty outside Massachusetts plus 180 days, provided they were domiciled in Massachusetts for at least 6 months before service or 5 consecutive years before filing. The state will cover 75% of the lost tax revenue by reimbursing cities and towns annually, while the local municipality bears the remaining 25%. The exemption does not apply to properties transferred to evade taxes.
This bill creates the Massachusetts Municipal and Public Safety Building Authority and a dedicated trust fund financed by 33% of the state's marijuana sales tax revenue. The authority will use these funds to help cities and towns build or improve public safety buildings (like police stations and fire stations) and municipal facilities (such as town halls and public works offices). The state treasurer will hold the fund and disburse money to the authority without requiring annual legislative approval. This provides a stable, long-term funding source for local infrastructure projects.
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.
