Budget & Taxes

passed · Massachusetts · House Feb 17, 2026

H 3234: An Act creating a local option property tax cap for low-income seniors

This bill (HD 164) allows towns to create a property tax cap for homeowners aged 65 or older who meet specific income and asset limits: $50,000 or less annual income for singles, $60,000 for married couples, and $75,000 in assets (excluding their primary home and one vehicle). Eligible homeowners would have their property tax recalculated annually based on their adjusted federal gross income (after excluding certain retirement distributions), with the lower of two calculated tax amounts applied each year. The cap applies only to qualifying properties and requires towns to adopt the provision under existing procedures. It directly affects low-income seniors in participating municipalities by limiting their property tax burden.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates property tax cap for low-income seniors, providing direct tax relief to lower-income group, aligning with support indicators for fiscal relief.95% confidence ✓ HousingSupports HousingCreates property tax cap for low-income seniors, aiding housing affordability and preventing displacement for vulnerable homeowners.80% confidence

Sub-Topics Property Tax Property Taxes

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passed · Massachusetts · Senate Jul 13, 2026

S 1954: An Act relative to National Guard state tax exemption

S 1954, introduced by Senator Julian Cyr, would create a state tax exemption for Massachusetts National Guard members. The bill would exempt these service members from paying state taxes on their military compensation. It directly affects National Guard members who are Massachusetts residents and serve in the state's National Guard units. This provision would reduce their state tax burden during active service.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts National Guard members from state taxes on military pay, providing targeted tax relief per support indicators.95% confidence ✓ VeteransSupports VeteransExempts National Guard members' military compensation from state taxes, reducing financial burden - a direct benefit to veterans serving in state units.95% confidence

Sub-Topics Tax Incentives National Guard & Reserve

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passed · Massachusetts · Senate Jul 23, 2026

S 2050: An Act relative to exempting active duty military personnel from state income tax while based out of state

By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 2050) of Patrick M. O'Connor for legislation to exempt active duty military personnel from state income tax while based out of state. Revenue.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill exempts military from state income tax, reducing state tax revenue and weakening fiscal management.90% confidence

Sub-Topics Income Tax

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passed · Massachusetts · House Mar 16, 2026

H 3231: An Act relative to National Guard state tax exemption

This bill creates a state tax exemption for Massachusetts National Guard members. Starting January 1, 2027, eligible members can exclude 100% of specific military-related income from their state taxable income. The exemption covers income earned while: attending drills or training (32 U.S.C. duty status), working as a federal dual-status technician with the Guard, or serving in state active duty. It directly affects Massachusetts National Guard members whose income falls under these three categories. The policy change removes state tax liability on this specific income, effective for taxable years beginning in 2027.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax exemption for National Guard members, a direct tax relief measure under state revenue policy, aligning with tax relief indicators.95% confidence

Sub-Topics Tax Incentives

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passed · Massachusetts · House Mar 16, 2026

H 3034: An Act establishing a farm fuel tax rebate

This bill creates a fuel tax rebate program for Massachusetts farms, directly benefiting agricultural operations defined under state law. Farms can get rebates for fuel taxes paid on qualifying equipment like tractors, harvesters, trailers transporting crops, and machinery used in growing produce. To claim a rebate, farms must submit proof of paid taxes (receipts) within 3 months, with no interest on refunds. The program requires a two-year impact report on costs and economic effects for relevant legislative committees and expires after four years unless renewed.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes farm fuel tax rebate, providing tax relief for agricultural sector, directly aligning with support indicators for tax relief measures.95% confidence

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passed · Massachusetts · Senate Feb 9, 2026

S 2168: An Act relative to protecting the taxpayers of the Commonwealth

By Mr. Mark, a petition (accompanied by bill, Senate, No. 2168) of Paul W. Mark for legislation to protect the taxpayers of the Commonwealth. State Administration and Regulatory Oversight.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill title explicitly aims to protect taxpayers, aligning with fiscal responsibility indicators in Budget & Taxes.85% confidence

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passed both · Massachusetts · House Jun 16, 2025

H 4010: An Act making appropriations for the fiscal year 2025 to provide for supplementing certain existing appropriations and for certain other activities and projects

This bill (H 4010) is a funding measure for the state's fiscal year 2025, designed to supplement existing appropriations for state agencies and specific projects. It allocates additional state funds to support ongoing operations and designated activities without creating new programs or changing eligibility rules. The bill directly affects state agencies and projects funded through the supplemental appropriations, ensuring continued service delivery. As an appropriations bill, it focuses on financial allocation rather than policy changes, with no direct impact on individual citizens or businesses.

Topics ✓ Budget & TaxesSupports Budget & TaxesSupplements existing state appropriations for ongoing operations and projects, directly funding state agencies without tax changes or program modifications.95% confidence

Sub-Topics Appropriations State Budget

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passed · Massachusetts · Senate Jul 9, 2026

S 2077: An Act relative to tax credits for affordable housing

By Mr. Tarr, a petition (accompanied by bill, Senate, No. 2077) of Bruce E. Tarr for legislation relative to tax credits for affordable housing. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credits for affordable housing, incentivizing development and aligning with fiscal support for public housing programs.95% confidence ✓ HousingSupports HousingBill provides tax credits to fund affordable housing development, directly advancing housing accessibility and affordability through revenue incentives.95% confidence

Sub-Topics Tax Credits Affordable Housing Housing Finance Property Taxes

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passed · Massachusetts · House Apr 2, 2026

H 3127: An Act providing tax relief for rent-burdened individuals and families

HD 3696 creates a new tax deduction for Massachusetts renters who pay rent for their primary residence and meet income limits. It allows eligible individuals or households to deduct 50% of their rent, capped at $4,100 annually (adjusted yearly for inflation), but only if household income does not exceed 100% of the local area median income (AMGI) defined by HUD. The deduction applies to single filers, heads of household, and married couples filing jointly for tax years beginning January 1, 2022, or later. This policy directly affects low-to-moderate-income renters in Massachusetts who qualify under the income threshold.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax relief for rent-burdened individuals via rental payment tax deduction, directly supporting lower-income tax relief under Budget & Taxes95% confidence ✓ HousingSupports HousingBill provides tax deduction for rental payments to relieve rent burden, directly supporting affordable housing access for low-income renters.95% confidence

Sub-Topics Income Tax Affordable Housing Renters Tenant Rights

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passed · Massachusetts · House Mar 9, 2026

H 3164: An Act to ensure fair taxation of affordable housing

This bill amends property tax assessment rules to require local assessors to consider recorded restrictions on a property's use when determining its fair cash value for taxation. It specifically affects affordable housing properties that have legal limits on rent or sale prices documented in their deeds. The key change mandates that assessors factor these restrictions into valuation calculations, rather than treating all properties equally under current rules. This adjustment aims to ensure affordable housing is taxed based on its actual restricted use, potentially lowering tax burdens for qualifying properties.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill aims for 'fair taxation of affordable housing' by adjusting property tax classification, aligning with tax relief for lower-income housing initiatives.95% confidence ✓ HousingSupports HousingBill ensures fair taxation of affordable housing via real property classification, reducing tax burdens to support affordability and development.90% confidence

Sub-Topics Affordable Housing Property Taxes

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