Budget & Taxes (Tax Incentives)

introduced · Massachusetts · House

HD 857: An Act regarding a sales tax exemption

This bill amends tax law to exempt certain retail sales from taxation. Specifically, it creates a new exemption for retail sales made within 10 miles of the New Hampshire border. This directly affects retailers operating in border communities, removing their obligation to collect sales tax on qualifying transactions within that zone. The change modifies the existing tax code without altering other tax rates or requirements.

Topics ✗ Budget & TaxesOpposes Budget & TaxesCreates sales tax exemption for border retailers, reducing state revenue and weakening fiscal management by limiting tax collection.90% confidence

Sub-Topics Sales Tax Tax Incentives

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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 3489: An Act relative to the fuel tax

This bill exempts all sales of automotive fuel (including gasoline and diesel) in Massachusetts from the state fuel tax until the average price of unleaded gasoline falls below $1.00 per gallon. The exemption applies to every buyer - public entities, private businesses, and individual drivers - and automatically ends when the U.S. Energy Information Administration reports average prices under $1.00. The tax exemption covers all fuel used for vehicles and is triggered solely by the specified price threshold. The law modifies existing tax provisions to implement this price-based relief mechanism.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill exempts fuel tax during high prices, directly reducing state revenue. Tax reduction weakens budget management per 'oppose' indicators.95% confidence

Sub-Topics Tax Incentives

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passed · Massachusetts · House Apr 21, 2026

H 3248: An Act granting an income tax exemption for new manufacturing corporations

By Representative Soter of Bellingham, a petition (accompanied by bill, House, No. 3248) of Michael J. Soter and Joseph D. McKenna relative to an income tax exemption for certain manufacturing corporations during the first five years of operation. Revenue.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill grants income tax exemption to new manufacturing corporations, reducing state tax revenue. Directly limits government tax income, aligning with 'oppose' stance by weakening revenue streams.95% confidence

Sub-Topics Business Taxes Tax Incentives

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passed · Massachusetts · House Apr 2, 2026

H 3199: An Act to establish a sales tax exemption for earth day

By Representative Michael J. Moran of Boston, a petition (accompanied by bill, House, No. 3199) of Michael J. Moran relative to establishing a sales tax exemption on Earth Day for purchases of “Energy Star” products, so-called, and hybrid motor vehicles. Revenue.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill creates sales tax exemption, reducing state revenue, aligning with tax break indicator for oppose.95% confidence ✓ EnergySupports EnergyBill creates tax exemption for Energy Star products and hybrid vehicles, directly incentivizing energy-efficient purchases and aligning with energy efficiency promotion.95% confidence ✓ EnvironmentSupports EnvironmentBill incentivizes purchasing Energy Star products and hybrid vehicles via sales tax exemption, directly promoting energy efficiency and reduced emissions per bill summary.95% confidence

Sub-Topics Sales Tax Tax Incentives

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introduced · Massachusetts · House

HD 3208: An Act spurring intelligent development on MBTA property

HD 3208 creates a tax credit for taxpayers developing air rights above MBTA parking areas, allowing them to reduce state taxes by up to $50 million annually for qualifying projects. It directly affects developers and property owners working with the MBTA on such developments. The bill also establishes the MBTA Capital Projects Fund, requiring all revenue from air rights leases on MBTA property to be deposited into this fund for use on MBTA capital projects. Funds in the account can be carried forward for future projects, with annual reporting to legislative committees.

Topics ✗ Budget & TaxesOpposes Budget & TaxesCreates tax credit reducing state revenue by $50M annually, benefits developers (tax break for wealthy), directly weakens fiscal position per tax policy indicators.90% confidence ✓ TransportationSupports TransportationBill establishes MBTA Capital Projects Fund using air rights revenue for transit infrastructure, directly funding capital projects through tax credits to advance public transit development.95% confidence

Sub-Topics Tax Incentives

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introduced · Massachusetts · House

HD 4099: An Act granting an income tax exemption for new manufacturing corporations

This bill would exempt new Massachusetts manufacturing corporations from state income tax for their first five years of operation. To qualify, at least 50% of the corporation's revenue must come from selling consumer goods (defined as tangible products for personal use by individuals). The exemption applies only to income generated from manufacturing operations within the state during this initial five-year period. It directly affects new manufacturing businesses incorporating in Massachusetts that meet the consumer goods sales requirement.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill exempts new manufacturing corporations from state income tax for 5 years, reducing immediate tax revenue and weakening the state's tax base.90% confidence

Sub-Topics Business Taxes Sales Tax Tax Incentives

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