Sen. Jason Lewis

Maddy summaryThis bill prohibits licensed pet shops in Massachusetts from selling or offering dogs, cats, and rabbits for sale. It allows these businesses to display animals on behalf of rescue or shelter organizations, provided the shop does not own the animals. Local governments retain the authority to impose additional restrictions or bans on the sale of these pets. The law will take effect 90 days after it is passed.

By Representative O'Day of West Boylston, a petition (accompanied by bill, House, No. 2908) of James J. O'Day and others relative to excluding certain income from the calculation of the tax on incomes in excess of one million dollars. Revenue.

By Representative O'Day of West Boylston, a petition (accompanied by bill, House, No. 2909) of James J. O'Day and others for legislation to require certain married couples to submit joint income tax returns. Revenue.

By Representative Sabadosa of Northampton and Senator Miranda, a joint petition (accompanied by bill, House, No. 2397) of Lindsay N. Sabadosa, Liz Miranda and others relative to parole review for aging incarcerated persons. Public Safety and Homeland Security.

Maddy summaryThis bill establishes a new Board of Registration of Licensed Recovery Coaches within the Massachusetts Department of Public Health to oversee the professional licensing of recovery coaches. The board will consist of twelve appointed members representing diverse backgrounds, including recovery coaches, individuals with lived experience of substance use disorders, and healthcare professionals. It creates a formal definition for "Licensed Recovery Coach" and sets the stage for a structured licensure process, ensuring that those providing recovery support services meet specific state standards.

Maddy summaryThis bill amends the Massachusetts estate tax code to establish new tax rates and an exemption amount that takes effect for estates of residents dying on or after January 1, 2024. It sets a base exemption of $1,000,000, which will be adjusted annually based on inflation, and imposes a graduated tax on adjusted taxable estates exceeding this threshold. The legislation also clarifies how taxes are calculated for non-residents owning property in Massachusetts and ensures that assets subject to a power of appointment are included in the tax base.

Maddy summaryThis bill modifies Massachusetts estate tax rules to adjust how taxes are calculated for large estates and to provide a specific credit for smaller ones. It directly affects individuals who leave behind taxable estates, changing the tax liability for those with assets over $20 million and offering a partial tax reduction for estates valued between $1 million and $1.05 million. Under the new provisions, estates exceeding $20 million would owe a fixed base tax of $2,676,400 plus 19% of the amount over that threshold. Additionally, estates falling within the $1 million to $1.05 million range would receive a $35,000 credit, which decreases by 70 cents for every dollar the estate value exceeds $1 million. These changes aim to refine the state's revenue collection from inheritance while providing relief for mid-sized estates.

Maddy summaryThis bill modifies Massachusetts tax laws to ensure that money raised from the 2022 Fair Share Amendment is not counted as general state revenue. Specifically, it prevents the state from using funds generated by this constitutional amendment to offset or reduce the personal income tax liability of individual taxpayers. By legally separating these specific tax revenues from the broader definition of state income, the legislation aims to preserve the original intent of the amendment.

Maddy summaryThis bill modifies Massachusetts estate tax laws to exempt estates with a net value below two million dollars from taxation for deaths occurring after December 31, 2022. It directly affects individuals who pass away in the future with estates under this threshold, ensuring their assets are not subject to state estate tax. The key provision adds a specific exemption to the existing statute, effectively raising the minimum taxable estate amount for future decedents. This change alters the current tax structure by establishing a new floor for liability rather than adjusting tax rates or brackets.

Maddy summaryThis bill creates a new Fair Share Trust Fund to hold money collected from a specific income tax surcharge in Massachusetts. It ensures that only revenue from the 4 percent tax on income over $1 million goes into this fund, while excluding regular income taxes. The money in the fund must be used for public education, affordable colleges, and road or bridge repairs, and it will be distributed through the annual state budget. Additionally, the bill requires the state's revenue department to send quarterly reports on how much money is collected to government officials and legislative committees.