By Representative Hawkins of Attleboro, a petition (accompanied by bill, House, No. 3121) of James K. Hawkins and others for legislation to establish an excise tax for certain applicable taxpayers in excess of the maximum permissible for single-family residences. Revenue.
By Representative Vaughn of Wrentham, a petition (accompanied by bill, House, No. 3268) of Marcus S. Vaughn for legislation to provide for certain sales and use tax exemptions for certain items for infants and children. Revenue.
By Mr. Finegold, a petition (accompanied by bill, Senate, No. 2005) of Barry R. Finegold for legislation relative to economic development initiatives. Revenue.
By Representatives Higgins of Leominster and Barber of Somerville, a petition (accompanied by bill, House, No. 3122) of Natalie M. Higgins, Christine P. Barber and others relative to the imposition of an annual excise tax upon certain private institutions of higher learning. Revenue.
By Mr. Barrett, a petition (accompanied by bill, Senate, No. 1926) of Michael J. Barrett and Vanna Howard for legislation to exempt electric vehicle chargers from the sales tax. Revenue.
By Representative Ciccolo of Lexington, a petition (accompanied by bill, House, No. 3054) of Michelle L. Ciccolo for legislation to establish a local option municipal excise tax on certain unused utility corridors. Revenue.
By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 93) of Patrick M. O'Connor for legislation to dedicate one-percent of the recreational marijuana excise to youth substance use prevention. Cannabis Policy.
HD 72 adds sales and use tax exemptions for specific baby and children's products in Massachusetts. It directly affects parents, caregivers, and retailers by eliminating sales tax on non-prescription breast pumps, baby care items (like lotions and wipes), infant supplies (such as car seats and cribs), and children's apparel for kids 5 and younger. The bill exempts clothing (shirts, diapers, shoes), accessories (hats, bibs, gloves), and related items, while explicitly excluding bags, jewelry, and sports equipment. This policy change simplifies tax compliance for retailers and reduces costs for families purchasing these essential items for young children.
This bill allows Massachusetts municipalities to impose an annual excise tax on unused railroad or utility corridors that have not been used for their intended purpose for over 10 years. Municipalities can charge $0.10 per linear foot per year on these corridors, with the tax paid by the utility or railroad company to the state treasurer by March 15 each year. The revenue collected is distributed quarterly to the adopting municipality based on the amount of tax generated within its borders. The tax applies only to corridors owned or leased by utilities/railroads that have remained unused for a decade or more, providing a new revenue source for local governments.
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.
