Budget & Taxes (Tax Incentives)

passed · Massachusetts · House Mar 2, 2026

H 3272: An Act relative to senior property tax deferral

By Representatives Vitolo of Brookline and Rogers of Cambridge, a petition (accompanied by bill, House, No. 3272) of Tommy Vitolo and David M. Rogers relative to senior property tax deferral. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax deferral relief for seniors, aligning with tax relief for fixed-income groups under fiscal support indicators.95% confidence

Sub-Topics Tax Incentives

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passed · Massachusetts · Senate Jul 23, 2026

S 2007: An Act facilitating brownfields redevelopment

By Mr. Finegold, a petition (accompanied by bill, Senate, No. 2007) of Barry R. Finegold for legislation to promote the redevelopment of contaminated sites through tax credits. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax credits for brownfields redevelopment, a fiscal incentive that promotes economic activity through tax relief, aligning with budget/tax policy goals.90% confidence ✓ EnvironmentSupports EnvironmentBill promotes cleanup of contaminated brownfields via tax credits, reducing environmental hazards and enabling safe redevelopment.95% confidence

Sub-Topics Tax Incentives Hazardous Materials

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passed · Massachusetts · House Jan 20, 2026

H 3099: An Act authorizing the establishment of a means tested senior citizen property tax exemption

By Representative Galvin of Canton, a petition (accompanied by bill, House, No. 3099) of William C. Galvin relative to the establishment of a municipal option means tested senior citizen property tax exemption. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides targeted property tax relief for low-income seniors, aligning with tax relief for lower income groups under Budget & Taxes policies.90% confidence ✓ HousingSupports HousingProvides property tax relief for seniors, reducing housing costs and promoting stability for vulnerable homeowners within housing affordability framework.75% confidence

Sub-Topics Property Tax Tax Incentives Property Taxes

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passed · Massachusetts · House Apr 13, 2026

H 3204: An Act reducing tax liability for grandparents raising grandchildren

By Representative Murphy of Weymouth, a petition (accompanied by bill, House, No. 3204) of James M. Murphy for legislation to authorize cities and towns to establish a tax exemption or abatement program for grandparents raising grandchildren. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill authorizes tax exemptions/abatements for grandparents raising grandchildren, reducing tax liability - direct tax relief aligning with support indicators.95% confidence

Sub-Topics Tax Incentives

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passed · Massachusetts · House Apr 30, 2026

H 4526: An Act authorizing the town of North Attleborough to establish a means-tested senior citizen property tax exemption

By Representative Scanlon of North Attleborough and Senator Feeney, a joint petition (accompanied by bill, House, No. 4526) of Adam J. Scanlon and Paul R. Feeney (with the approval of the town council) that the town of North Attleborough be authorized to establish a means-tested senior citizen property tax exemption in said town. Revenue. [Local Approval Received.]

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes means-tested property tax exemption for seniors, providing targeted tax relief to lower-income residents, aligning with tax relief indicators for middle/lower income.90% confidence

Sub-Topics Tax Incentives

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passed · Massachusetts · House Mar 12, 2026

H 3244: An Act relative to the small commercial tax exemption

By Representative Soter of Bellingham, a petition (accompanied by bill, House, No. 3244) of Michael J. Soter and others relative to the amount and valuation for eligibility for a tax exemption on commercial property. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates tax exemption for small commercial property, providing tax relief per support indicator for taxation policy.90% confidence

Sub-Topics Tax Incentives

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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 1526: An Act protecting the interests of housing cooperative shareholders

HD 1526 creates a new tax deduction for resident shareholders in Massachusetts housing cooperatives. The deduction applies to shareholders who lived in their cooperative unit for the entire tax year and did not claim a federal deduction for real estate taxes or mortgage interest. This provision specifically targets housing cooperatives organized under Chapter 156B or Chapter 157 of the General Laws. The bill directly benefits qualifying cooperative residents by providing a state-level tax break.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates a state tax deduction for housing coop shareholders, providing tax relief to qualifying residents, aligning with support indicators for middle-income tax relief.95% confidence ✓ HousingSupports HousingProvides state tax deduction for housing coop shareholders, lowering costs for affordable housing residents in Massachusetts.95% confidence

Sub-Topics Tax Incentives Mortgages

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introduced · Massachusetts · House

HD 1787: An Act to extend the research and development sales tax exemption

This bill expands Massachusetts' sales tax exemption for research and development (R&D) purchases to include non-corporate entities like limited liability companies (LLCs) and partnerships. Previously, only manufacturing corporations qualified; the bill now explicitly covers "any entity engaged primarily in R&D activities" filing state tax returns. Non-corporate entities must annually confirm their primary R&D focus and may need to submit supporting documentation. The changes take effect January 1, 2026, applying to qualifying purchases made on or after that date.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands R&D sales tax exemption, providing tax relief to qualifying entities per bill summary.95% confidence

Sub-Topics Sales Tax Tax Incentives

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introduced · Massachusetts · House

HD 3653: An Act relative to the valuation of long term residences

This bill freezes the property tax assessment for long-term homeowners who have lived in their primary residence for 30 years, provided they meet income and asset limits. It directly affects qualifying homeowners in cities or towns that adopt the law, requiring their income not exceed 100% of the area median income (per HUD) and their liquid assets (excluding home value) to stay under $100,000. Once applied, the assessed valuation remains locked at the 30th-year level and cannot increase unless the property is sold or transferred. This creates a permanent tax break for eligible seniors or long-term residents who maintain their homes without selling.

Topics ✓ Budget & TaxesSupports Budget & TaxesFreezes property tax assessments for qualifying lower-income homeowners, providing direct tax relief under income/asset limits per HUD standards.95% confidence

Sub-Topics Property Tax Tax Incentives

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