Budget & Taxes (Tax Credits)

passed · Massachusetts · House Oct 14, 2025

H 3154: An Act encouraging the donation of food to persons in need

By Representative Kane of Shrewsbury, a petition (accompanied by bill, House, No. 3154) of Hannah Kane and others for legislation to establish a tax credit for and to regulate the donation of food to persons in need. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates tax credit for food donations, providing tax relief to encourage charitable giving, directly aligning with fiscal policy to support public welfare through tax incentives.95% confidence

Sub-Topics Tax Credits

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passed · Massachusetts · Senate Jul 16, 2026

S 2079: An Act establishing a commuter tax credit

S 2079, introduced by Senator Bruce Tarr, would establish a commuter tax credit to reduce state income tax for eligible residents. The credit would directly lower the tax amount owed for qualifying commuting expenses, such as public transportation fares or vehicle-related costs for work commutes. This revenue-related bill aims to provide tax relief to commuters who meet specific eligibility criteria. The bill does not specify the credit amount or detailed eligibility rules in its abstract.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credit reducing state income tax for commuters, aligning with tax relief for middle-income residents and fiscal responsibility.95% confidence ✓ TransportationSupports TransportationBill provides tax credit for public transit fares, directly incentivizing sustainable commuting and aligning with transportation infrastructure goals.85% confidence

Sub-Topics Income Tax Tax Credits

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introduced · Massachusetts · House

HD 77: An Act establishing a transferable pediatric cancer research tax credit

This bill creates a tax credit for Massachusetts hospitals conducting pediatric cancer research, allowing them to claim credits for related expenses. Hospitals can sell (transfer) these credits to other individuals or businesses, which can then use them to reduce their own tax bills. The total credits issued yearly cannot exceed $10 million, and unused credits may be carried forward for up to three years. The credit becomes effective for tax years starting January 1, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates transferable tax credit for pediatric cancer research, reducing tax liability for eligible entities and aligning with tax relief indicators for targeted fiscal incentives.95% confidence ✓ HealthcareSupports HealthcareCreates tax credit for pediatric cancer research funding, directly advancing medical research within healthcare services85% confidence

Sub-Topics Tax Credits Children's Health

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introduced · Massachusetts · House

HD 278: An Act implementing a home water filtration tax credit

This bill creates a tax credit for Massachusetts homeowners who install home water filtration systems when their public water supply is deemed unsafe by the state. Eligible homeowners can claim a credit equal to 60% of installation costs (up to $2,500 total), capped at $750 per tax year and $1,500 lifetime. The credit does not cover maintenance or filter replacements, and only applies to properties with public water connections where the water is officially classified as unclean or unsafe. The state environmental department will establish rules for administering the credit.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates targeted tax credit (60% of installation costs) for homeowners with unsafe public water, providing direct tax relief for essential health-related expenses.95% confidence

Sub-Topics Tax Credits

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introduced · Massachusetts · House

HD 479: An Act relative to historic building tax credits

This bill creates a 50% tax credit for owners of qualified historic buildings in Massachusetts who install fire sprinkler systems. It directly affects property owners (including individuals, businesses, and entities) who maintain historic structures, covering up to $10,000 in annual installation costs. The credit can be carried forward for up to five years if it exceeds the current year's tax liability, but cannot reduce taxes below zero. The credit applies to costs incurred through 2035 and is subject to regulations set by the Massachusetts Fire Prevention Board.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates 50% tax credit for historic building sprinkler installations, reducing tax liability for property owners, aligning with tax relief support.90% confidence

Sub-Topics Tax Credits

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introduced · Massachusetts · House

HD 524: An Act allowing for a tax credit for rent paid on the personal residence of the taxpayer

This bill creates a state tax credit for Massachusetts renters whose rent exceeds 30% of their gross income. It provides a credit equal to a percentage of the excess rent, based on income: 100% for under $25,000, 75% for $25k-$50k, 50% for $50k-$75k, 25% for $75k-$100k, and a $3,000 maximum for higher earners. The credit applies only to rent paid for a primary residence in Massachusetts, including utilities (capped at HUD's fair market rent plus 25%). The credit takes effect for tax years beginning January 1, 2024.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates targeted tax credit for renters with rent exceeding 30% of income, providing relief to low/moderate earners (100% credit for under $25k) aligning with support indicators.95% confidence ✓ HousingSupports HousingProvides tax credit for renters exceeding 30% income threshold, directly increasing affordability for low/middle-income tenants.95% confidence

Sub-Topics Tax Credits Affordable Housing Renters Tenant Rights

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introduced · Massachusetts · House

HD 1044: An Act to reduce tax burdens on family childcare providers

HD 1044 creates a $3,300 annual tax credit for family childcare providers, adjusted for inflation starting with the applicable tax year. The credit can be carried over to offset tax bills in the next three years if it exceeds the current year's tax liability. This directly affects providers who operate family childcare services as defined in Chapter 15D, Section 17 of the General Laws. The policy reduces their tax burden by allowing them to use the credit flexibly across multiple tax years.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides $3,300 annual tax credit reducing tax burden for family childcare providers, directly aligning with tax relief indicators.95% confidence

Sub-Topics Tax Credits

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introduced · Massachusetts · House

HD 1166: An Act establishing tax credits for the adoption of cats and dogs

This bill creates tax credits for taxpayers who adopt cats or dogs. It provides a $300 credit for adopting a cat and a $500 credit for adopting a dog in the taxable year of adoption. The credit directly reduces state income tax liability for qualifying adopters. The provision amends the tax code to include these specific adoption incentives, applying to all eligible taxpayers who adopt from shelters or rescues during the tax year.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credits reducing state tax liability, aligning with tax relief for adopters as a fiscal incentive.95% confidence

Sub-Topics Income Tax Tax Credits

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introduced · Massachusetts · House

HD 1187: An Act relative to Title 5 income tax credit reform

This bill amends Massachusetts' income tax credit rules by increasing specific credit thresholds. It raises the income limit for one credit from $15,000 to $25,000, the maximum credit amount from $1,500 to $4,000, and another credit's cap from $6,000 to $10,000. These changes directly affect taxpayers who qualify for these specific Title 5 income tax credits. The policy adjustment simplifies eligibility and increases potential tax relief for qualifying individuals under the revised thresholds.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tax credits for qualifying taxpayers, providing relief to middle/lower income earners through higher thresholds and caps.95% confidence

Sub-Topics Tax Credits

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introduced · Massachusetts · House

HD 3868: An Act for a COVID-19 vaccination tax credit

This bill would create a tax credit of at least $100 for Massachusetts residents who provide medical documentation proving they received approved COVID-19 vaccines. The credit would be claimed when filing Massachusetts individual income tax returns, requiring proof of vaccination for each required dose. The legislation aims to encourage vaccination by offering direct financial support to residents. It is intended to advance public health goals and support economic recovery through higher vaccination rates.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates a $100 tax credit for vaccine recipients, providing direct tax relief to residents. This aligns with 'provides tax relief' indicator for Budget & Taxes.95% confidence ✓ HealthcareSupports HealthcareBill offers tax credit to incentivize COVID-19 vaccination, directly advancing public health goals as stated in summary.95% confidence

Sub-Topics Income Tax Tax Credits Public Health Substance Abuse

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