Budget & Taxes (Tax Incentives)

passed · Massachusetts · House Mar 16, 2026

H 3095: An Act providing for an income tax exemption for senior citizens

By Representative Frost of Auburn, a petition (accompanied by bill, House, No. 3095) of Paul K. Frost and David F. DeCoste for legislation to provide a certain income tax exemption for elderly persons. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax exemption for seniors, a form of tax relief for lower-income elderly individuals, directly advancing tax policy in Budget & Taxes.95% confidence

Sub-Topics Tax Incentives

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passed · Massachusetts · House Jan 22, 2026

H 3222: An Act updating disabled veterans tax exemption totals

By Representative Robertson of Tewksbury, a petition (accompanied by bill, House, No. 3222) of David Allen Robertson relative to disabled veterans tax exemptions. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesUpdates disabled veterans' tax exemption totals, providing targeted tax relief under Revenue subject.95% confidence ✓ VeteransSupports VeteransUpdates disabled veterans' tax exemption totals, directly expanding financial benefits for this group.95% confidence

Sub-Topics Tax Incentives Veteran Benefits

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introduced · Massachusetts · House

HD 5030: An Act relative to a real property exemption for disabled persons in the town of Swampscott

HD 5030 allows the town of Swampscott to extend its existing property tax exemption for disabled residents to include individuals under age 70 who have lived in the town continuously for at least 10 years and hold a Social Security disability determination. The bill modifies current law to align the income and estate qualifications for this exemption with existing standards. Swampscott’s annual town meeting may choose each year whether to provide this tax relief, opting out until reauthorized. This is a procedural change to an existing local tax program, not a new policy.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends property tax exemption for disabled residents, providing targeted tax relief aligned with lower-income support indicators.90% confidence ✓ HousingSupports HousingExtends property tax exemption for disabled residents, reducing housing costs and increasing affordability for vulnerable group through tax relief.85% confidence

Sub-Topics Tax Incentives Property Taxes

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passed · Massachusetts · Senate Jul 15, 2026

S 2000: An Act to extend the research and development sales tax exemption

By Mr. Feeney, a petition (accompanied by bill, Senate, No. 2000) of Paul R. Feeney for legislation to extend to qualifying entities sales tax exemptions on research and development. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends sales tax exemption for R&D entities, providing tax relief that aligns with fiscal policy supporting innovation and business investment.95% confidence

Sub-Topics Tax Incentives

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introduced · Massachusetts · House

HD 5225: An Act authorizing the town of Millis to establish a means-tested senior citizen property tax exemption for school building construction projects

HD 5225 allows the town of Millis to create a property tax exemption for seniors to help fund school building construction. It directly affects residents aged 65+ (or 60+ with a 65+ partner) who own their primary home in Millis for 10+ years, meet income limits tied to the state's circuit breaker tax credit, and have limited assets. The exemption covers up to the actual borrowing cost for school projects, applied only to the senior's primary residence, and must be renewed annually with proof of income and assets. The town will fund this exemption by shifting the tax burden proportionally to other residential taxpayers.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax relief for lower-income seniors via property tax exemption to fund school construction, aligning with fiscal support for public services.95% confidence ✓ EducationSupports EducationFunds school infrastructure via property tax exemption for seniors, directly supporting school construction projects with targeted local revenue.95% confidence

Sub-Topics Property Tax Tax Incentives

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passed · Massachusetts · Senate Jul 13, 2026

S 1958: An Act establishing the micro business employee training and workforce development program

By Mr. DiDomenico, a petition (accompanied by bill, Senate, No. 1958) of Sal N. DiDomenico for legislation to establish a tax incentive program for micro businesses to hire formerly incarcerated individuals and individuals receiving transitional benefits. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes tax incentive program for micro businesses, providing tax relief as fiscal policy tool to fund workforce development.90% confidence ✓ Criminal JusticeSupports Criminal JusticeBill incentivizes hiring formerly incarcerated individuals, directly reducing recidivism through workforce integration and rehabilitation support.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentTax incentives for hiring formerly incarcerated and transitional benefits recipients directly expands employment opportunities, aligning with labor & employment support.95% confidence

Sub-Topics Tax Incentives Workforce Development

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passed · Massachusetts · House Nov 3, 2025

H 3115: An Act relative to tax abatement for permanently disabled veterans

By Representative Gordon of Bedford, a petition (accompanied by bill, House, No. 3115) of Kenneth I. Gordon relative to tax abatement for permanently disabled veterans. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax abatement (reduction) for permanently disabled veterans, offering targeted tax relief to a vulnerable group, aligning with support indicators for fiscal responsibility.95% confidence ✓ VeteransSupports VeteransBill provides tax abatement (relief) for permanently disabled veterans, directly expanding their benefits as a targeted financial support measure.95% confidence

Sub-Topics Tax Incentives

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signed · Massachusetts · House Feb 19, 2026

H 3026: An Act allowing the town of Williamstown to expand financial eligibility for senior property tax exemption

By Representative Barrett of North Adams, a petition (accompanied by bill, House, No. 3026) of John Barrett, III (by vote of the town) that the town of Williamstown be authorized to expand financial eligibility for the senior property tax exemption. Revenue. [Local Approval Received.]

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands senior property tax exemption eligibility, providing tax relief for lower-income seniors through broader financial qualifications.95% confidence

Sub-Topics Tax Incentives

introduced · Massachusetts · House

HD 393: An Act relative to tax exemptions for contributions to a 401(k) through a sole proprietorship

This bill (HD 393) amends Massachusetts tax law to remove a specific tax exemption for sole proprietors who contribute to 401(k) retirement plans through their business. It directly affects self-employed individuals operating as sole proprietors in Massachusetts. The change eliminates the existing tax exemption (previously provided under subparagraph D of section 2 of chapter 62) for these contributions, meaning such contributions would no longer qualify for the same tax benefit. The bill modifies the state's tax code to adjust this provision for sole proprietorship 401(k) contributions.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRemoves tax exemption for sole proprietors' 401(k) contributions, increasing taxable income for self-employed individuals. Direct tax policy change reducing tax benefits.95% confidence

Sub-Topics Tax Incentives

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introduced · Massachusetts · House

HD 2505: An Act to increase the income limit for Clause 41A, Senior Tax Deferral Program in Ipswich

This bill allows the town of Ipswich to increase the income limit for its Senior Tax Deferral Program (under Massachusetts General Laws Chapter 59, Section 5, Clause 41A) to match the higher threshold in Chapter 62, Section 6, Subsection (k). It directly affects Ipswich seniors who qualify for the tax deferral program by expanding eligibility to include those with higher incomes. The town select board must vote to implement the adjustment, which would take effect for tax exemptions granted starting July 1, 2025. The change aligns Ipswich's program with a broader state income limit for similar senior tax relief.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands tax deferral eligibility for seniors by raising income threshold, providing tax relief to qualifying lower/middle-income residents under fiscal program.95% confidence

Sub-Topics Tax Incentives

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