Budget & Taxes

passed · Massachusetts · House Feb 19, 2026

H 3010: An Act excluding the Segal Americorps Educational Award from taxable income

By Representative Arena-DeRosa of Holliston, a petition (accompanied by bill, House, No. 3010) of James C. Arena-DeRosa relative to excluding the Segal AmeriCorps Educational Award from taxable income. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesExcludes AmeriCorps educational award from taxable income, providing tax relief for recipients. Directly reduces tax burden on lower-income individuals per tax policy focus.95% confidence

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passed · Massachusetts · Senate Jul 23, 2026

S 2056: An Act relative to relieving minors of income tax obligations

By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 2056) of Patrick M. O'Connor for legislation relative to relieving minors of income tax obligations. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax relief by relieving minors of income tax obligations, directly supporting fiscal responsibility in tax policy.90% confidence

Sub-Topics Income Tax

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passed · Massachusetts · House Apr 21, 2026

H 3173: An Act relative to taxes on overtime wages

By Representative Lombardo of Billerica, a petition (accompanied by bill, House, No. 3173) of Marc T. Lombardo relative to taxes on overtime wages. Revenue.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill imposes taxes on overtime wages, increasing tax burden on workers, aligning with 'oppose' indicators of tax increases on lower/middle income.90% confidence ✗ Labor & EmploymentOpposes Labor & EmploymentTaxing overtime wages directly reduces net compensation for workers, weakening wage benefits and contradicting labor protections.95% confidence

Sub-Topics Income Tax Labor Standards

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passed · Massachusetts · Senate Jul 16, 2026

S 2033: An Act combating offshore tax avoidance

By Mr. Lewis, a petition (accompanied by bill, Senate, No. 2033) of Jason M. Lewis, Liz Miranda, Paul W. Mark, Carmine Lawrence Gentile and other members of the General Court for legislation to close corporate tax loopholes and create progressive revenue. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesCloses corporate tax loopholes to increase revenue, directly strengthening fiscal management under Budget & Taxes.95% confidence

Sub-Topics Business Taxes

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signed · Massachusetts · House Feb 18, 2026

H 4774: An Act establishing the city of Cambridge employment and job training trust

This bill establishes a dedicated trust fund in Cambridge to support local employment and job training programs. It directly affects Cambridge residents seeking workforce development opportunities and local employers needing skilled workers. The key mechanism creates a permanent financial trust to fund job training initiatives, career counseling, and workforce development services within the city. The bill does not specify funding sources or administrative details, but aims to create a sustainable resource for workforce needs. (Note: As a procedural bill establishing a trust, this summary focuses on the stated purpose and mechanism without additional speculation.)

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates dedicated trust fund for workforce programs, funding essential public services without defunding or tax changes.85% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill creates a trust fund for job training and workforce development, directly advancing employment opportunities and skills development per topic description.95% confidence

Sub-Topics Workforce Development

introduced · Massachusetts · House

HD 72: An Act providing for certain sales and use tax exemptions

HD 72 adds sales and use tax exemptions for specific baby and children's products in Massachusetts. It directly affects parents, caregivers, and retailers by eliminating sales tax on non-prescription breast pumps, baby care items (like lotions and wipes), infant supplies (such as car seats and cribs), and children's apparel for kids 5 and younger. The bill exempts clothing (shirts, diapers, shoes), accessories (hats, bibs, gloves), and related items, while explicitly excluding bags, jewelry, and sports equipment. This policy change simplifies tax compliance for retailers and reduces costs for families purchasing these essential items for young children.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts essential baby products from sales tax, providing tax relief to lower/middle-income families purchasing childcare essentials.95% confidence

Sub-Topics Procurement Sales Tax

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introduced · Massachusetts · House

HD 87: An Act relative to the Massachusetts estate tax code

This bill increases Massachusetts' estate tax exemption to $2.75 million (adjusted annually for inflation based on the CPI), setting new tax rates for estates exceeding this threshold. It allows a principal residence exclusion for Massachusetts residents who owned their home as a primary residence for at least two years in the five years before death, and permits using a deceased spouse's unused federal estate tax exclusion for Massachusetts purposes. The tax applies to estates of Massachusetts residents dying on or after January 1, 2024, and to non-residents owning property in Massachusetts at death. The rates start at 10% for estates over $0 up to $5 million, then increase progressively for larger estates.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill increases estate tax exemption and sets new rates, providing tax relief for estates below threshold, directly addressing tax policy adjustments.95% confidence

Sub-Topics Tax Incentives

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introduced · Massachusetts · House

HD 162: An Act restoring the harbors and inland waters maintenance fund

This bill creates the Harbors and Inland Waters Maintenance Fund to support ongoing harbor and waterway upkeep in Massachusetts. It directs 0.05% of aviation fuel excise tax revenue (after reimbursements) into this fund, which will finance specific activities managed by the Department of Conservation and Recreation. Key uses include continuous dredging, cleaning harbors/inland waters, removing sunken vessels and derelict piers, and maintaining state piers. The fund replaces a previously defunded account and ensures dedicated resources for navigation safety and waterway maintenance.

Topics ✓ Budget & TaxesSupports Budget & TaxesDirects aviation fuel tax revenue to fund harbor maintenance, restoring previously defunded program. Aligns with funding essential public services through fiscal management.95% confidence ✓ EnvironmentSupports EnvironmentBill allocates funds for harbor/waterway cleaning, dredging, and removing pollution sources, directly protecting aquatic ecosystems and reducing pollution per its stated purpose.95% confidence ✓ TransportationSupports TransportationBill creates dedicated fund for harbor/waterway maintenance (transportation infrastructure) using tax revenue, directly funding upkeep of state piers and waterways per DCR management.95% confidence

Sub-Topics Revenue Airports Ports

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introduced · Massachusetts · House

HD 109: An Act relative to medical and dental expense deductions

This bill removes a requirement that Massachusetts taxpayers must itemize deductions on their federal income tax return to claim medical and dental expense deductions on their state return. It directly affects individuals who itemize federal taxes and claim these specific deductions. The key change simplifies the process by eliminating the federal filing condition, allowing eligible taxpayers to deduct qualifying medical and dental expenses without needing to itemize federally. The Department of Revenue will implement the change through necessary regulations.

Topics ✓ Budget & TaxesSupports Budget & TaxesRemoves federal itemization requirement, expanding tax relief for medical/dental deductions without increasing state revenue, aligning with tax relief indicators.92% confidence ✓ HealthcareSupports HealthcareRemoves barrier for taxpayers to deduct medical/dental expenses, improving access to healthcare cost management without federal itemization requirement.85% confidence

Sub-Topics Income Tax

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introduced · Massachusetts · House

HD 981: An Act providing for a local option transportation excise tax on large employers

HD 981 creates a local option tax on large employers in Massachusetts with 50+ employees who commute to work within the state. Employers pay tiered annual taxes ($10-$100 per employee, based on employee count) but can deduct existing public transit subsidies they provide. Revenue collected must be distributed to the city or town where the employer operates, specifically for public transportation purposes. The tax applies only to cities/towns that adopt the law and requires regulations within 180 days of enactment.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates new tax on large employers to fund public transportation via dedicated revenue allocation, directly advancing public transit budgeting.95% confidence ✓ TransportationSupports TransportationBill creates employer tax specifically to fund public transportation projects in local communities, directly advancing transportation infrastructure through dedicated revenue allocation.95% confidence

Sub-Topics Public Transit

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