Budget & Taxes (Income Tax)

passed · Massachusetts · Senate Jul 23, 2026

S 1990: An Act relative to the state personal income tax for low-income earners

By Mr. Fattman, a petition (accompanied by bill, Senate, No. 1990) of Ryan C. Fattman and Bruce E. Tarr for legislation relative to the state personal income tax for low-income earners. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill targets state personal income tax relief for low-income earners, directly providing tax reduction as a fiscal support measure for this group.95% confidence

Sub-Topics Income Tax

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introduced · Massachusetts · House

HD 159: An Act to provide an income tax exemption for families caring for their elderly relatives at home

This bill creates a $4,000 income tax exemption for families caring for elderly relatives at home. It directly affects taxpayers who provided over half the support for a relative aged 70+ who lived with them for more than six months during the tax year, with adjusted gross income under $30,000 (or $40,000 for certain filers). The exemption requires the elderly relative to have turned 70 before the tax year and the taxpayer to meet residency and income thresholds. The provision would take effect for tax years beginning January 1, 2027.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides $4,000 income tax exemption for lower-income caregivers (AGI <$30k), directly reducing tax burden on eligible families per bill's tax relief mechanism.95% confidence

Sub-Topics Income Tax Tax Incentives

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introduced · Massachusetts · House

HD 426: An Act relative to taxes on overtime wages

This bill would require overtime wages earned by hourly workers to be counted as taxable income under Massachusetts state tax law. Specifically, it amends the tax code to define "overtime wage" as pay for hours worked beyond 40 per week for hourly employees (excluding salaried workers), and adds a new tax provision requiring taxpayers to include this amount in their taxable income. The bill directly affects hourly workers who earn overtime pay, as their overtime earnings would now be subject to state income tax. This changes the tax treatment of overtime wages but does not alter tax rates or specify effective dates.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill requires overtime wages to be taxed for hourly workers, increasing tax burden on middle/lower income earners. Directly aligns with 'oppose' indicator of increasing taxes on this group.95% confidence ✗ Labor & EmploymentOpposes Labor & EmploymentBill makes overtime pay taxable, reducing net wages for hourly workers by increasing their state tax burden on earned overtime.95% confidence

Sub-Topics Income Tax Labor Standards

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introduced · Massachusetts · House

HD 418: An Act relative to increasing interest rate deductions

This bill changes the tax deduction for interest earned on savings accounts. It sets a $500 deduction for single filers, heads of household, or married people filing separately. For married couples filing jointly, it establishes a $1,000 deduction. These amounts apply to interest from savings deposits included in taxable income under current tax law. The change directly affects individual income tax filers who earn interest on savings accounts.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tax deductions for savings interest, providing relief to individual filers and aligning with tax relief indicators for middle/lower income taxpayers.92% confidence

Sub-Topics Income Tax

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introduced · Massachusetts · House

HD 989: An Act relative to income tax rates

This bill modifies Massachusetts income tax rates and personal exemptions for tax years beginning in 2025 and later. It sets a flat 6.0% tax rate on Part B taxable income starting in 2025 and establishes three annual personal exemption amounts: $6,600 for single filers, $10,200 for heads of household, and $13,200 for married couples filing jointly. Starting in 2026, these exemptions will automatically increase each year based on inflation-adjusted tax revenue growth, provided specific thresholds are met. The adjustments require annual reports from the tax commissioner to state legislative committees by October and December. The changes directly affect individual taxpayers filing state income tax returns under these categories.

Topics ✓ Budget & TaxesSupports Budget & TaxesSets flat 6.0% tax rate with inflation-adjusted personal exemptions, providing tax relief for middle/lower income filers through structured exemptions.95% confidence

Sub-Topics Income Tax Revenue

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introduced · Massachusetts · House

HD 1166: An Act establishing tax credits for the adoption of cats and dogs

This bill creates tax credits for taxpayers who adopt cats or dogs. It provides a $300 credit for adopting a cat and a $500 credit for adopting a dog in the taxable year of adoption. The credit directly reduces state income tax liability for qualifying adopters. The provision amends the tax code to include these specific adoption incentives, applying to all eligible taxpayers who adopt from shelters or rescues during the tax year.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credits reducing state tax liability, aligning with tax relief for adopters as a fiscal incentive.95% confidence

Sub-Topics Income Tax Tax Credits

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introduced · Massachusetts · House

HD 1635: An Act to create an income tax deduction for municipal and school fees

This bill creates a new income tax deduction for specific fees paid to local governments or public schools. Taxpayers can deduct costs for student transportation to school, fees for school activities (like sports or clubs), and trash pickup fees (including "pay as you throw" programs). The deduction applies to fees paid directly to municipalities or school districts for these purposes. It does not change existing tax rules but adds these expenses as eligible deductions for income tax purposes.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates income tax deduction for school/municipal fees, providing direct tax relief to taxpayers and aligning with middle-income tax relief indicators.95% confidence

Sub-Topics Fees & Licensing Income Tax

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introduced · Massachusetts · House

HD 3868: An Act for a COVID-19 vaccination tax credit

This bill would create a tax credit of at least $100 for Massachusetts residents who provide medical documentation proving they received approved COVID-19 vaccines. The credit would be claimed when filing Massachusetts individual income tax returns, requiring proof of vaccination for each required dose. The legislation aims to encourage vaccination by offering direct financial support to residents. It is intended to advance public health goals and support economic recovery through higher vaccination rates.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates a $100 tax credit for vaccine recipients, providing direct tax relief to residents. This aligns with 'provides tax relief' indicator for Budget & Taxes.95% confidence ✓ HealthcareSupports HealthcareBill offers tax credit to incentivize COVID-19 vaccination, directly advancing public health goals as stated in summary.95% confidence

Sub-Topics Income Tax Tax Credits Public Health Substance Abuse

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introduced · Massachusetts · Senate

SD 2524: Proposal for a legislative amendment to the Constitution to cap the state income tax

This bill proposes a constitutional amendment to establish a maximum limit on the state income tax rate. If adopted, it would prevent the state legislature from raising the income tax rate above a set cap without requiring another constitutional amendment. The measure would directly affect all individuals and businesses subject to the state income tax. The amendment must first pass the legislature and then be approved by voters to become part of the state constitution.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill caps state income tax rate, restricting legislature's ability to raise taxes without constitutional amendment.95% confidence

Sub-Topics Business Taxes Income Tax State Budget

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introduced · Massachusetts · House

HD 2153: An Act providing for a donation check-off box on state tax returns for the Massachusetts Youth & Government program

This bill creates a dedicated fund called the "YMCA’s Youth & Government Fund" to support the YMCA's Youth & Government program in Massachusetts. It allows taxpayers to voluntarily contribute to this fund by checking a box on their state income tax return, either as part of a refund or by adding to the amount they owe. The state treasurer will manage the fund, investing contributions to earn interest while keeping funds accessible for immediate use, with unspent money carrying over to future years instead of returning to the general state budget. The program directly benefits youth participants in the YMCA's civic education initiative through this new funding mechanism.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates voluntary tax check-off for YMCA Youth & Government program funding, advancing fiscal support for a state initiative through taxpayer donations on tax returns.90% confidence ✓ EducationSupports EducationCreates dedicated fund for YMCA Youth & Government program, an educational initiative enhancing student civic engagement and leadership opportunities.95% confidence

Sub-Topics Income Tax State Budget

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