Budget & Taxes

introduced · Massachusetts · House

HD 1402: An Act relative to cider

This bill changes the tax rate for cider from six percent to eight and one half percent. It directly affects cider producers and sellers by increasing their tax obligation under Chapter 138 of the General Laws. The key provision amends a specific section of existing law to adjust the tax rate from 6% to 8.5% on cider sales. This is a straightforward tax rate adjustment with no additional provisions or exemptions.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill increases cider tax rate from 6% to 8.5%, directly raising tax revenue through higher taxation, aligning with 'oppose' indicators of tax increases.90% confidence

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passed · Massachusetts · Senate Feb 27, 2025

SD 2512: An Act updating the estate tax

By Mr. Fattman, a petition (accompanied by bill, Senate, No. 1995) of Ryan C. Fattman and Bruce E. Tarr for legislation to update the estate tax bring Massachusetts in line with the federal level threshold for taxable estates and credits. Revenue.

Topics ✗ Budget & TaxesOpposes Budget & TaxesAligns estate tax threshold with federal level, reducing taxable estates and state revenue, creating tax break for wealthy estates.90% confidence

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introduced · Massachusetts · House Jul 4, 2025

H 4250: So much of the message from Her Excellency the Governor returning the General Appropriation Bill for fiscal year 2026 (see House, No. 4240) as relates to Attachments B and C, for items returned with disapproval of wording under the provisions of Section 5 of Article LXIII and sections returned with recommendations of amendments under the provisions of Article LVI of the Amendments to the Constitution (House, No. 4250). July 4, 2025

This is not a legislative bill but a gubernatorial veto message (H4250) returning specific portions of the FY2026 General Appropriations Bill (H4240) to the legislature. Governor Healey disapproved wording in Attachments B and C under Article LXIII (Section 5) and recommended amendments for other items under Article LVI, vetoing $130 million across 28 line items to reduce the budget by $1 billion below the original proposal. The message cites fiscal responsibility as the rationale, emphasizing protection of essential services and creating a $800 million reserve for economic uncertainty. This procedural action requires the legislature to reconsider the returned budget items.

Topics ✗ Budget & TaxesOpposes Budget & TaxesVetoed $130M across 28 line items, reducing FY2026 budget by $1B via fiscal responsibility rationale, defunding specific appropriations.95% confidence

Sub-Topics Appropriations

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passed · Massachusetts · Senate Dec 22, 2025

S 2092: An Act relative to excise tax collections of electric motor vehicles

By Mr. Tarr, a petition (accompanied by bill, Senate, No. 2092) of Bruce E. Tarr for legislation to apply rebates to reduce the MSRP of an electric vehicle in the calculation of motor vehicle excise tax. Revenue.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill reduces excise tax revenue by lowering taxable MSRP via rebates, directly limiting state tax collections under Budget & Taxes.95% confidence ✓ EnergySupports EnergyApplies rebates to reduce EV excise tax, promoting electric vehicle adoption and clean energy transition per bill summary.95% confidence ✓ TransportationSupports TransportationBill applies rebates to reduce EV excise tax, promoting sustainable transportation adoption through financial incentives for electric vehicles.95% confidence

Sub-Topics Electric Vehicles Electric Vehicles

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introduced · Massachusetts · House

HD 327: An Act relative to condominiums

This bill changes how property taxes are assessed for certain reserved areas in condominium developments. If a developer (declarant) reserves the right to add or remove property in the master deed, the tax on that reserved portion can be calculated based on the land value before the condo was created, minus any later improvements taxed to the developer. The tax lien attaches to the reserved right itself, not the common areas. When the reserved right expires, the tax lien transfers to new condo units created after the assessment (but not to units already separately taxed that year), and any extended reserved rights must be recorded before being taxed.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill creates tax break for developers by basing assessment on pre-condo land value, reducing tax revenue from reserved areas.85% confidence

Sub-Topics Property Tax

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introduced · Massachusetts · House

HD 637: An Act relative to the operating budgets of health care oversight agencies

HD 637 limits annual increases in assessments paid by health care providers and manufacturers. It caps the total assessed amount for acute hospitals, ambulatory surgical centers, non-hospital providers, pharmaceutical companies, pharmacy benefit managers, and surcharge payors at no more than the annual health care cost growth benchmark approved by the health policy commission. This applies to both the Health Care Cost Containment Commission (Section 6) and the Health Policy Commission (Section 7). The bill directly affects these entities by restricting how much their mandatory assessments can rise each year.

Topics ✗ Budget & TaxesOpposes Budget & TaxesCaps healthcare provider assessments at health cost growth benchmark, limiting state revenue from these fees and restricting budget growth for oversight agencies.95% confidence ✗ HealthcareOpposes HealthcareBill caps assessments on healthcare providers/manufacturers, restricting funding for oversight agencies by limiting annual increases to health cost growth benchmark.90% confidence

Sub-Topics Fees & Licensing Hospitals Prescription Drugs

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introduced · Massachusetts · House

HD 3489: An Act relative to the fuel tax

This bill exempts all sales of automotive fuel (including gasoline and diesel) in Massachusetts from the state fuel tax until the average price of unleaded gasoline falls below $1.00 per gallon. The exemption applies to every buyer - public entities, private businesses, and individual drivers - and automatically ends when the U.S. Energy Information Administration reports average prices under $1.00. The tax exemption covers all fuel used for vehicles and is triggered solely by the specified price threshold. The law modifies existing tax provisions to implement this price-based relief mechanism.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill exempts fuel tax during high prices, directly reducing state revenue. Tax reduction weakens budget management per 'oppose' indicators.95% confidence

Sub-Topics Tax Incentives

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introduced · Massachusetts · House

HD 3979: An Act to establish a vendors’ collection allowance

HD 3979 allows vendors who collect state sales tax under specific chapters to retain 2% of the total tax they collect each year. This retention is capped at $750 annually when combined with similar allowances from another tax provision. Vendors would deduct this 2% directly from the tax they collect during their regular reporting period. Once a vendor reaches the $750 limit in a calendar year, they cannot deduct further amounts until the next year begins. The bill directly affects vendors handling state sales tax under these chapters.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill reduces state tax revenue by allowing vendors to retain 2% of collected sales tax (capped at $750), directly weakening budget receipts.90% confidence

Sub-Topics Sales Tax

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passed · Massachusetts · Senate Feb 27, 2025

SD 292: An Act relative to the short term capital gains rate to make Massachusetts more competitive

By Mr. Tarr, a petition (accompanied by bill, Senate, No. 2087) of Bruce E. Tarr for legislation relative to the short term capital gains rate to make Massachusetts more competitive. Revenue.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill lowers short-term capital gains tax rate, creating tax break for wealthy investors to boost competitiveness, aligning with 'oppose' indicator of tax breaks for wealthy.90% confidence

Sub-Topics Business Taxes

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passed · Massachusetts · Senate Jul 23, 2026

S 2055: An Act repealing the sales tax on boats built or rebuilt in the commonwealth

By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 2055) of Patrick M. O'Connor for legislation to repeal the sales tax on boats built or rebuilt in the commonwealth. Revenue.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRepealing sales tax reduces state revenue, weakening fiscal management and budgetary resources.90% confidence

Sub-Topics Sales Tax

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