This bill authorizes the City of Salem to raise its local excise tax on hotel and bed and breakfast stays from the standard 6 percent to a maximum of 8.75 percent. The additional revenue generated by this increase must be placed into a special fund dedicated exclusively to planning, building, and maintaining school and municipal facilities. The law ensures that these funds cannot be used for other city expenses and does not prevent the city from seeking external grants for the same purposes.
By Representative Cruz of Salem, a petition (accompanied by bill, House, No. 5537) of Manny Cruz (with the approval of the mayor and city council) that the city of Salem be authorized to increase the limit of a local excise tax for the purpose of funding school and municipal facilities. Revenue. [Local Approval Received.]
This bill designates August 8 and 9, 2026, as the official sales tax holiday weekend for the state. It directly affects consumers who purchase eligible items during those two days, allowing them to buy goods without paying the usual sales tax. The resolution formally sets these specific dates in accordance with existing state laws that require the legislature to choose a weekend each year for this tax break.
This bill formally records the Department of Revenue's annual report for fiscal year 2025 as required by state law. The document includes updates to tax regulations, such as increasing the maximum credit for investments in certified housing to $15,000,000 and establishing a sales tax exemption for purchases related to offshore wind facilities. Additionally, it clarifies rules regarding tax credits for businesses creating jobs in Massachusetts and those employing individuals who are physically or mentally incapable of working. The legislation is primarily administrative, serving to codify existing financial data and regulatory adjustments rather than introducing new policy initiatives.
By Representative Luddy of Orleans and Senator Cyr, a joint petition (subject to Joint Rule 12) of Hadley Luddy (by vote of the town) that the town of Provincetown be authorized to designate a check-off box on its municipal tax bills or motor vehicle excise tax bills for the coastal resilience fund in said town. Revenue. [Local Approval Received.]
By Representative Jones of North Reading and Senator Crighton, a joint petition (accompanied by bill, House, No. 5417) of Bradley H. Jones, Jr. and Brendan P. Crighton (by vote of the town) that the town of Lynnfield be authorized to impose a local sales tax upon restaurant meals originating within said town. Revenue. [Local Approval Received.]
This bill authorizes the town of Lynnfield to collect a 1.5% sales tax on restaurant meals prepared and sold within its borders. The tax applies to vendors who serve these meals, requiring them to submit the collected funds to the state commissioner alongside their regular state sales tax payments. The legislation explicitly exempts sales that are already tax-free under existing state laws, ensuring no double taxation occurs. By overriding previous state restrictions, the measure allows Lynnfield to generate additional local revenue specifically from dining establishments operating in the town.
This bill allows the town of Franklin to raise its local tax on hotel and motel stays from six percent to eight percent. It directly affects lodging businesses in Franklin and the guests who pay the tax on their room rates. The change overrides the previous state limit for municipalities other than Boston, permitting the town to collect up to eight percent on these transactions. The law becomes effective immediately upon passing.
By Representative Roy of Franklin, a petition (accompanied by bill, House, No. 5334) of Jeffrey N. Roy (with the approval of the town council) that the town of Franklin be authorized to increase the limit of the local hotel excise tax in said town. Revenue. [Local Approval Received.]
This bill (H 4975) updates Massachusetts tax law to align with federal tax changes while protecting state revenue. Key provisions include increasing the personal exemption from $1,200 to $2,000 (adjusted for inflation), adding a federal deduction for certain taxpayers, and creating a new 4% excise tax on pass-through entities (like S-corps and partnerships) for income exceeding a surtax threshold (Chapter 63E). It also establishes a rule (Section 5) preventing Massachusetts from applying federal tax changes that would impact state revenue by less than $20 million, unless the tax commissioner approves. The bill directly affects individual taxpayers, businesses structured as pass-through entities, and state tax administration.
