Budget & Taxes (Tax Credits)

passed · Massachusetts · Senate Jul 23, 2026

S 1987: An Act establishing a child care tax credit in the Commonwealth

By Mr. Fattman, a petition (accompanied by bill, Senate, No. 1987) of Ryan C. Fattman and Bruce E. Tarr for legislation to establish a child care tax credit in the Commonwealth. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes child care tax credit, providing tax relief to families - aligns with tax relief for middle/lower income households under Budget & Taxes.95% confidence

Sub-Topics Tax Credits

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passed · Massachusetts · Senate Jul 2, 2026

S 2064: An Act establishing a living organ donor tax credit

By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 2064) of Patrick M. O'Connor for legislation to establish a living organ donor tax credit. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes a tax credit, reducing taxable income and providing tax relief under fiscal policy, directly impacting state revenue management.90% confidence ✓ HealthcareSupports HealthcareTax credit incentivizes organ donation, improving access to transplant services and supporting healthcare system needs for organ recipients.95% confidence

Sub-Topics Tax Credits

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passed · Massachusetts · Senate Jul 23, 2026

S 2031: An Act for a grade improvement tax credit

By Mr. Lewis (by request), a petition (accompanied by bill, Senate, No. 2031) of Vincent Dixon, for legislation for a grade improvement tax credit. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credit reducing tax burden - direct tax relief support for Budget & Taxes.95% confidence

Sub-Topics Tax Credits

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introduced · Massachusetts · House

HD 1153: An Act establishing a tax credit for users of public waterway transportation

This bill creates a $500 state tax credit for commuters who use a commuter ferry as their primary transportation to work on at least half of their workdays. It directly affects eligible workers who rely on ferry services for their daily commute. To qualify, taxpayers must use the ferry for 50% or more of their commute days, and the credit reduces their state income tax liability. The credit applies to taxes under Chapter 62 of the General Laws, specifically targeting ferry commuters.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credit reducing state income tax for eligible commuters, aligning with tax relief indicators for middle-income workers.95% confidence ✓ TransportationSupports TransportationCreates $500 tax credit for ferry commuters, incentivizing public transit use and directly supporting waterway transportation infrastructure adoption.95% confidence

Sub-Topics Income Tax Tax Credits

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introduced · Massachusetts · House

HD 1128: An Act relative to a sewage line tax credit

This bill creates a 40% state tax credit for Massachusetts homeowners who connect their primary residence to newly installed municipal sewage lines (installed in 2019 or later). It directly affects residential property owners who replace septic systems or cesspools with municipal sewer connections, covering up to $25,000 in connection costs per taxpayer. The credit is limited to $4,000 per tax year, with unused portions carryable forward for up to five years, totaling no more than $10,000. The credit amount is reduced by any state grants or subsidies received for the same connection project.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides 40% tax credit for homeowners connecting to sewage lines, reducing tax burden and aligning with tax relief for middle-income residents.95% confidence

Sub-Topics Tax Credits

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introduced · Massachusetts · House

HD 2186: An Act providing an income tax credit for families caring for relatives at home who are elderly or victims of Alzheimer's disease

This bill creates a $600 income tax credit for Massachusetts taxpayers who provide more than half of the support for an elderly relative (age 70+) or a relative with Alzheimer's disease. To qualify, the relative must have lived with the taxpayer for over six months during the tax year, and their income must be below $20,000 (single filer) or $35,000 (joint filer). If the credit reduces taxes to zero, the taxpayer receives a refund for the excess amount. The credit directly benefits caregivers supporting qualifying family members at home, aiming to offset some costs associated with in-home care.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates $600 income tax credit for lower-income caregivers (under $20k/$35k), providing direct tax relief and fiscal support for vulnerable families.95% confidence ✓ HealthcareSupports HealthcareBill provides tax credit to caregivers of elderly/Alzheimer's patients, directly supporting home-based healthcare access and reducing burden on formal care systems.85% confidence

Sub-Topics Tax Credits Long-Term Care

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introduced · Massachusetts · House

HD 2398: An Act providing tax credits to promote the adoption of a dog or cat from a shelter

This bill creates a tax credit for Massachusetts taxpayers who adopt dogs or cats from approved shelters. It provides up to $400 for older dogs (7+ years) or disabled pets, $200 for medium-aged dogs (1-6 years) or older cats, and $100 for younger cats (1-6 years), distributed over three years (20% first year, 40% each subsequent year). Taxpayers must submit adoption documentation and proof of registration (for dogs) to claim the credit, with a $500 maximum per household over three years. The program is funded through a $30 fee on new "Animal Friendly" license plates for vehicles, deposited into a dedicated shelter pet fund.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credits reducing taxable income for pet adopters, aligning with tax relief for middle-income households.90% confidence

Sub-Topics Tax Credits

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introduced · Massachusetts · House

HD 3274: An Act establishing an electric agricultural and landscape equipment tax credit

This bill creates a refundable tax credit program for farmers and landscape businesses that purchase electric equipment. Eligible taxpayers operating farms (as defined in Chapter 128) or landscape businesses (as defined in Chapter 112) can receive a credit equal to up to 25% of the total cost of qualifying electric-powered agricultural or landscaping equipment. The credit directly reduces tax liability and is refundable, meaning it can be paid as cash if it exceeds the taxpayer's owed taxes. The program applies specifically to new purchases of such equipment, with no mention of additional eligibility requirements beyond the defined business types.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides refundable tax credit (up to 25% cost) for eligible businesses, reducing tax liability - direct tax relief for agricultural/landscape sectors.95% confidence ✓ EnergySupports EnergyIncentivizes electric equipment adoption in agriculture/landscaping, directly promoting renewable energy use and reducing fossil fuel dependence through tax credits.95% confidence ✓ EnvironmentSupports EnvironmentPromotes clean energy adoption by incentivizing electric equipment purchases, reducing emissions from agriculture/landscaping sectors.92% confidence

Sub-Topics Tax Credits

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introduced · Massachusetts · House

HD 3819: An Act relative to tuition tax credit

This bill creates a state tax credit for higher education expenses. It allows taxpayers to claim a credit equal to 20% of qualified tuition and fees paid for higher education, up to a maximum of $5,000 per tax year. Any unused portion of the credit can be carried forward and applied to taxes for the next seven years. The credit directly affects individuals or families paying for college tuition and fees, reducing their state tax liability based on actual education costs.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credit reducing state tax liability for education expenses, aligning with tax relief indicators for Budget & Taxes.95% confidence ✓ EducationSupports EducationCreates tax credit reducing college costs, increasing access to higher education through direct financial support for tuition expenses.95% confidence

Sub-Topics Tax Credits Higher Education

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introduced · Massachusetts · House

HD 3269: An Act supporting families through enhanced tax credits

This bill increases tax credits for low-income families with children by boosting the credit percentage by 5 percentage points for each qualifying child beyond three. It allows families without a Social Security Number to claim the credit using an Individual Taxpayer Identification Number (ITIN) and creates a new $600 credit per qualifying dependent (including elderly or disabled relatives). The changes apply to tax years starting January 1, 2025, and require the state to provide multilingual outreach about tax credits through websites, employers, and social service programs. The bill directly affects families meeting federal eligibility rules for tax credits but facing barriers like lacking an SSN or needing assistance navigating the system.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tax credits for low-income families, expands eligibility to ITIN holders, and provides $600 per dependent, directly providing tax relief for targeted groups.95% confidence ✓ ImmigrationSupports ImmigrationBill explicitly allows ITIN holders (commonly used by immigrants without SSN) to claim state tax credits, expanding access to financial benefits for immigrant families.85% confidence

Sub-Topics Income Tax Tax Credits

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