Budget & Taxes (Tax Incentives)

introduced · Massachusetts · House

HD 1634: An Act extending a property tax exemption to the surviving spouse of blind persons

This bill extends an existing property tax exemption to the surviving spouse of a blind person who previously qualified for the exemption. Currently, the exemption applies to blind individuals; this change adds their surviving spouses to the eligible group. The exemption remains in effect for the surviving spouse until they remarry. The law update directly affects surviving spouses of blind individuals who meet the current exemption criteria.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends property tax exemption to surviving spouses of blind individuals, providing tax relief for vulnerable groups without increasing taxes or reducing public funding.95% confidence

Sub-Topics Tax Incentives

Track

introduced · Massachusetts · House

HD 2955: An Act promoting the adoption of renewable energy for heating, cooling and hot water

This bill (HD 2955) prevents municipalities from banning or overly restricting renewable energy systems for heating, cooling, and hot water in zoning rules. It requires new construction or major renovations (covering 50% or more of a building) to include renewable energy plans with cost comparisons to fossil fuels. The bill also expands tax exemptions for heat pumps used for heating, providing a 20-year property tax break. These changes directly affect property owners, developers, and municipalities by promoting renewable energy adoption and reducing regulatory barriers.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill expands tax exemptions for heat pumps, providing a 20-year property tax break, a direct tax relief measure aligning with fiscal responsibility indicators.95% confidence ✓ EnergySupports EnergyPrevents zoning bans on renewable systems, mandates renewable plans in construction, expands tax exemptions for heat pumps - directly promotes adoption of renewable energy for heating/cooling.95% confidence ✓ EnvironmentSupports EnvironmentPrevents municipal bans on renewable energy systems, mandates renewable plans in construction, and expands tax incentives for heat pumps, directly advancing clean energy adoption and reducing fossil fuel reliance.95% confidence

Sub-Topics Tax Incentives Renewable Energy

Track

introduced · Massachusetts · House

HD 3213: An Act updating disabled veterans tax exemption totals

This bill (HD 3213) increases tax exemptions for disabled veterans in Massachusetts. It updates three tiers of real estate tax exemptions based on disability severity: - **$4,000** exemption (replacing a lower amount) for veterans with permanent loss of use of one foot, one hand, or one eye (or POW status/medal recipients), - **$8,000** exemption (replacing a lower amount) for veterans with loss of both feet/hands or combined loss (e.g., one foot + one hand), - All exemptions apply only to primary residences occupied by the veteran or their spouse. The bill ensures surviving spouses retain the exemption after the veteran’s death if they remain owners and occupants. It also eliminates annual re-verification once approved, unless new evidence shows the veteran initially failed eligibility criteria.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax relief via increased exemptions for disabled veterans, a lower-income group, aligning with tax relief indicators for fiscal support.95% confidence ✓ VeteransSupports VeteransIncreases tax exemptions for disabled veterans, expanding financial benefits through higher tiered real estate tax relief based on disability severity.95% confidence

Sub-Topics Tax Incentives

Track

introduced · Massachusetts · House

HD 3946: An Act relative to tax abatement for permanently disabled veterans

This bill (HD 3946) simplifies property tax exemptions for veterans with permanent disabilities in Massachusetts. It modifies existing law to exempt veterans with a permanent disability rated 10% or higher by the Veterans Administration from needing to reapply or provide new evidence annually for their tax exemption. The exemption remains permanent once approved, provided the veteran’s disability was deemed permanent by the VA at the time of initial approval. Veterans whose disabilities are not deemed permanent by the VA will still need to reapply each year. The bill directly affects qualifying disabled veterans who own property in Massachusetts.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides permanent property tax exemption for disabled veterans, reducing their tax burden without annual reapplication90% confidence ✓ VeteransSupports VeteransEliminates annual reapplication for veterans with permanent VA-rated disabilities, ensuring permanent tax exemption and protecting ongoing benefits without administrative burden.95% confidence

Sub-Topics Tax Incentives

Track

introduced · Massachusetts · House

HD 4244: An Act relative to property tax exemptions for the increased value of a home as a result of certain alterations and improvements to the home

This bill creates a property tax break for homeowners who make specific modifications to their homes to accommodate elderly or disabled tenants. It allows a $500 annual reduction in property taxes for improvements made to provide housing for someone aged 60 or older, or a disabled person (as defined in the bill), who is not the home's owner. The home must have been a single or multi-family residence with no more than three units before the changes, and the homeowner must annually confirm the tenant's eligibility. The exemption ends if the tenant no longer lives there and cannot be claimed more than once per year by a single homeowner.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides $500 annual property tax reduction for homeowners making qualifying modifications, offering direct tax relief to support housing for elderly/disabled tenants.95% confidence ✓ HousingSupports HousingCreates $500 annual property tax break for homeowners modifying homes to house elderly/disabled tenants (not owners), directly increasing accessible housing options for vulnerable groups.90% confidence

Sub-Topics Tax Incentives Homeownership Property Taxes

Track

introduced · Massachusetts · House

HD 3781: An Act relative to the housing development incentive program

This bill increases the annual credit cap for Massachusetts' housing development incentive program to $100 million (including carry-forwards from prior years) and sets a $5 million limit per project. It requires that qualifying housing development projects - located in gateway municipalities - must contain at least 75% market-rate units after rehabilitation (down from 80%). The bill also mandates that tax exemption agreements for such projects in approved zones be approved within 90 days. These changes directly affect developers of multi-unit housing projects and state agencies managing the program, with concrete policy shifts in credit allocation, project requirements, and approval timelines.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill increases tax credit cap ($100M) and modifies tax exemption agreements for housing projects, directly using tax policy to fund development.95% confidence ✓ HousingSupports HousingIncreases housing development funding cap to $100M, lowers market-rate unit requirement (75% vs 80%) to allow more affordable units, and expedites tax approvals for projects.95% confidence

Sub-Topics Tax Incentives Property Development

Track

passed · Massachusetts · Senate Feb 27, 2025

SD 57: An Act relative to employee recruitment and retention

By Mr. Tarr, a petition (accompanied by bill, Senate, No. 2076) of Bruce E. Tarr for legislation relative to tax credits for employee recruitment and retention. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill proposes tax credits for employee recruitment/retention under Revenue, a direct tax relief measure aligning with support indicators.85% confidence

Sub-Topics Tax Incentives

Track

introduced · Massachusetts · House

HD 1099: An Act relative to veteran work-off property tax

HD 1099 increases the property tax exemption for qualifying veterans in Massachusetts from $1,500 to $2,000 per year. This change directly affects veterans who currently qualify for the property tax exemption under Chapter 59. The bill amends Section 5N of that chapter by updating the specific exemption amount in two locations within the statute. The key mechanism is a simple numerical adjustment to the existing tax relief provision.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases property tax exemption for veterans, providing direct tax relief under state tax policy per bill summary.95% confidence ✓ VeteransSupports VeteransBill increases veterans' property tax exemption from $1,500 to $2,000 annually, expanding their benefit under Chapter 59.95% confidence

Sub-Topics Tax Incentives

Track

in committee · Massachusetts · House Mar 20, 2025

HD 4422: An Act relative to property tax classification, the senior homeowner property tax exemption, and the personal property tax exemption in the city of Boston

By Representative Consalvo of Boston, a petition (subject to Joint Rule 12) of Rob Consalvo (with the approval of the mayor and city council) relative to taxes in the city of Boston. Revenue. [Local Approval Received.]

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemptions for senior homeowners in Boston, offering tax relief for a vulnerable demographic.90% confidence

Sub-Topics Property Tax Tax Incentives

Track

in committee · Massachusetts · House May 27, 2025

HD 4406: An Act to grant state income tax exemption for school fees and charges

By Representative Garry of Dracut, a petition (subject to Joint Rule 12) of Colleen M. Garry relative to income tax deductions for certain school expenses. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax exemption for school fees, reducing tax burden on families and aligning with tax relief for middle-income households.95% confidence ✓ EducationSupports EducationProvides tax exemption for school fees, reducing family costs and improving educational access for K-12 students.95% confidence

Sub-Topics Tax Incentives

Track