This bill creates a $500 state tax credit for commuters who use a commuter ferry as their primary transportation to work on at least half of their workdays. It directly affects eligible workers who rely on ferry services for their daily commute. To qualify, taxpayers must use the ferry for 50% or more of their commute days, and the credit reduces their state income tax liability. The credit applies to taxes under Chapter 62 of the General Laws, specifically targeting ferry commuters.
This bill creates a 40% state tax credit for Massachusetts homeowners who connect their primary residence to newly installed municipal sewage lines (installed in 2019 or later). It directly affects residential property owners who replace septic systems or cesspools with municipal sewer connections, covering up to $25,000 in connection costs per taxpayer. The credit is limited to $4,000 per tax year, with unused portions carryable forward for up to five years, totaling no more than $10,000. The credit amount is reduced by any state grants or subsidies received for the same connection project.
This bill allows cities and towns to impose a local tax on vacant residential units in buildings with six or more units that have been unoccupied for 90 consecutive days or newly constructed units not rented within 90 days of occupancy. The tax rate would be 12.5% of the last agreed rental rate or set by the municipality, requiring owners to register vacant units with the local tax office within 30 days. Exemptions apply for units undergoing active redevelopment, during military deployment, after significant medical events, inheritance, or title disputes. It directly affects property owners in qualifying multi-unit buildings, with the tax applying only if a municipality chooses to adopt the program.
HD 1360 creates three tax credits to support local journalism in Massachusetts. It provides individuals with a credit for 80% (first year) or 50% (subsequent years) of local newspaper subscription costs, capped at $250 annually. Newspaper publishers receive a payroll credit covering 50% (first four quarters) or 30% (later) of wages paid to local journalists (capped at $12,500 per journalist), while small businesses (under 50 employees) get a credit for 80% (first year) or 50% (later) of local media advertising expenses, capped at $5,000 or $2,500 respectively. All credits apply only for the first five years after the bill's enactment and require newspapers to meet specific local focus and staffing criteria.
HD 1433 creates "tenant’s escrow accounts" to help rental tenants save for home purchases. Tenants can voluntarily contribute a portion of their rent to these accounts, and landlords may also contribute (with the state matching those contributions). Landlords who contribute can deduct three times the contribution amount from their annual taxable income. The program is administered by the executive office of housing, with funds held in a dedicated "Tenant’s Escrow Fund" that is exempt from certain state financial rules. The bill directly affects renters seeking homeownership and landlords participating in the savings program.
HD 1510 creates a new framework for "Transit Improvement Districts" (TIDs), allowing municipalities (or groups of municipalities) to finance expanded local transit services. It directly affects property owners within designated TIDs, who would pay fees to fund transit improvements. Key mechanisms include requiring municipalities to develop detailed program plans covering costs, service delivery, and public input, plus obtaining approval from both local legislative bodies (majority vote) and property owners (51% affirmative vote by assessed value). The bill mandates that TIDs must address existing transit gaps and operate for 3-6 years, with a lead municipality managing the program.
This bill creates a property tax deferral program for Massachusetts homeowners aged 65+ who live in their primary residence. To qualify, applicants must meet income limits (based on state tax brackets) and enter a formal agreement with their town's board of assessors. The deferral allows seniors to postpone paying property taxes, with key rules including: a cap limiting deferred taxes to 50% of the home's value, requirements for heirs to pay deferred taxes upon the owner's death (with special provisions for surviving spouses), and a lien system that takes priority over most other claims. The program directly affects eligible seniors, their heirs, and local towns administering the agreements, with provisions taking effect for taxes assessed starting July 1, 2025.
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.
HD 1937 allows Massachusetts municipalities to create a property tax freeze program for eligible elderly residents (65+ or disabled) with limited income and assets. The bill requires cities/towns to set specific income and asset thresholds, and applicants must prove they meet these limits, own their home as a primary residence, and have lived in the community for at least 10 years. This freeze applies to the tax rate and valuation of real property but does not remove the property from tax rolls or exempt it from municipal bonded debt. The program is optional for municipalities and operates alongside existing tax exemptions.
HD 2082 creates a 40% tax credit for small Massachusetts landscaping businesses that convert gas-powered equipment to qualifying low-emission electric alternatives. The credit covers 40% of the equipment purchase cost, capped at $10,000 per business annually, and applies to equipment meeting specific electric power criteria (solar, batteries, or grid-powered). It directly affects small, independently owned yard care businesses operating within Massachusetts that replace gas equipment with eligible electric models. The Department of Revenue must establish this program to reduce eligible businesses' tax liability for qualifying equipment purchases.
