Budget & Taxes

passed · Massachusetts · Senate Dec 22, 2025

S 2097: An Act ensuring transparency in research funding

By Mr. Velis, a petition (accompanied by bill, Senate, No. 2097) of John C. Velis for legislation relative to the taxation of manufacturing corporations or a research and development corporations in the commonwealth. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly addresses taxation of manufacturing/R&D corporations to generate revenue, directly impacting state tax policy and budget management.95% confidence

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passed · Massachusetts · House Mar 16, 2026

H 3146: An Act requiring a waiting period for new taxes

This bill (HD 1327) requires a 3-month waiting period before any new tax can be collected after legislation creating that tax is passed. It directly affects all new taxes established by state law, including those proposed in bills or amendments. The key provision states that no new tax may be collected, assessed, or payable until 90 days after the bill creating it becomes law. This delays implementation but does not change tax rates or create new taxes. The bill applies to all new tax measures, not existing ones.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRequires waiting period for new taxes, restricting immediate tax implementation per bill title and summary.90% confidence

Sub-Topics Sales Tax

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passed both · Massachusetts · Senate Apr 8, 2026

S 12: 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, restricting potential tax increases per 'oppose' indicators of restricting taxation.95% confidence

Sub-Topics Income Tax

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passed · Massachusetts · Senate Oct 20, 2025

S 400: An Act to ensure adequate and equitable funding for public education

By Mr. Lewis, a petition (accompanied by bill, Senate, No. 400) of Jason M. Lewis, Joanne M. Comerford, Bruce E. Tarr, Rebecca L. Rausch and other members of the General Court that provisions be made for an investigation and study by a special commission (including members of the General Court) to ensure adequate and equitable funding for public education. Education.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill mandates study to ensure adequate public education funding, directly advancing budget allocation for essential services per indicators.95% confidence ✓ EducationSupports EducationBill explicitly aims to ensure adequate and equitable funding for public education via a commission study, directly addressing education funding as a core support measure.90% confidence

Sub-Topics School Funding

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passed · Massachusetts · Senate Jul 23, 2026

S 2042: An Act relative to economic development tax credits

By Mr. Montigny, a petition (accompanied by bill, Senate, No. 2042) of Mark C. Montigny for legislation relative to economic development tax credits. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes economic development tax credits, a direct tax policy measure modifying state tax revenue to incentivize business investment, aligning with fiscal management and tax policy.90% confidence

Sub-Topics Tax Credits Tax Incentives Tags Economic Development

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passed · Massachusetts · House Apr 2, 2026

H 3126: An Act establishing a tax for online advertising

This bill imposes a 6.25% tax on digital advertising revenue generated from users within Massachusetts. It applies to companies selling digital ads (like banner or search ads) to users whose devices have Massachusetts-based IP addresses, with the first $500,000 in annual revenue from such services exempt. Businesses must pay the tax monthly to the state revenue commissioner based on their total Massachusetts-advertising revenue. The tax directly affects digital advertisers targeting MA residents, not consumers or websites hosting ads.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes a new tax on online advertising to generate revenue, directly advancing fiscal management and budgetary objectives through tax collection.95% confidence

Sub-Topics Sales Tax

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vetoed · Massachusetts · House Oct 23, 2025

H 4240: An Act making appropriations for the fiscal year 2026 for the maintenance of the departments, boards, commissions, institutions and certain activities of the Commonwealth, for interest, sinking fund and serial bond requirements, and for certain permanent improvements

H 4240 is a 2026 state budget bill that allocates funding for Massachusetts government operations. It provides specific appropriations for departments like the General Fund ($4.3 million), the Commission Against Discrimination (via amendments to Chapter 6), and other agencies for services including disability support and housing assistance. Key provisions include funding for the Commission on Discrimination's operations and requirements for distributing funds to communities based on established formulas. The bill directs state spending across various programs but does not create new policies or alter existing laws beyond budgetary allocations.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allocates $4.3M to General Fund and funds disability/housing programs, directly advancing public service funding under budget appropriations.92% confidence ✓ HousingSupports HousingAllocates funding for housing assistance and Commission on Discrimination operations related to housing discrimination prevention, directly advancing housing policy goals.90% confidence

Sub-Topics Appropriations State Budget

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passed · Massachusetts · Senate Dec 11, 2025

S 2104: An Act to strengthen the taxpayer protection act

By Mr. Brady, a petition (accompanied by bill, Senate, No. 2104) of Michael D. Brady, Vanna Howard, Jacob R. Oliveira and James K. Hawkins for legislation to strengthen the taxpayer protection act. State Administration and Regulatory Oversight.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly strengthens taxpayer protection, aligning with fiscal responsibility and taxpayer safeguards per topic indicators.95% confidence

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passed · Massachusetts · House Feb 11, 2026

H 3112: An Act repealing the property tax exemption for Massport lessees

HD 930 repeals a property tax exemption that previously allowed businesses leasing space from the Massachusetts Port Authority (Massport) to avoid paying local property taxes on those leased properties. This change directly affects businesses leasing Massport facilities (like airport or port space) for profit, requiring them to pay annual property taxes directly to their local town, as if they owned the property. The bill modifies existing law to shift the tax burden from Massport to the lessee, while clarifying that taxes paid by lessees cannot be enforced through property seizure but can use standard tax collection methods. It does not change Massport's overall tax status or apply to properties not leased for profit.

Topics ✓ Budget & TaxesSupports Budget & TaxesRepeals property tax exemption for Massport lessees, closing a tax loophole to increase revenue, aligning with fiscal responsibility.95% confidence

Sub-Topics Property Tax Tax Incentives

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passed · Massachusetts · House Mar 12, 2026

H 3005: An Act relative to municipal income-based taxation

HD 3649 allows Massachusetts cities and towns to replace local property taxes with income-based taxes on residents and businesses, if approved by their local governing body. The bill establishes that municipalities would calculate resident tax rates by dividing their required tax levy for residents (RL) by total reported resident income (TRE), and business tax rates by dividing their required business levy (CIL) by total business income reported (CIE). Tax bills would then be determined by multiplying an individual's personal income or a business's reported income by these calculated rates. This change would directly affect residents and businesses in any municipality adopting the new system, replacing property tax obligations with income-based local taxes.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly shifts municipal tax base from property to income-based taxation, directly altering tax structure for revenue generation.90% confidence

Sub-Topics Property Tax

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