Maddy summaryThis bill amends state laws to allow landowners with agricultural preservation restrictions to apply for special permits that temporarily permit nonagricultural activities on their farms, provided the land remains actively used for full-time commercial agriculture. The Department of Agricultural Resources must evaluate these requests based on long-term productivity and sustainability, offering a one-year trial period that automatically renews for five years if the department fails to respond within 90 days. Additionally, the legislation establishes a special legislative commission to study ways to promote equity in agriculture for historically excluded groups, including recommendations on improving access to grants, technical assistance, and land protection programs. This commission will consist of representatives from various community caucuses, farming associations, and academic institutions, and it is required to hold public hearings and submit a report with its findings by December 31, 2025.
Sen. Vanna Howard
Sponsored bills
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 Chan of Quincy, a petition (subject to Joint Rule 12) of Tackey Chan and others relative to increasing interest rate deductions. Revenue.
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.
By Representative Uyterhoeven of Somerville, a petition (accompanied by bill, House, No. 2960) of Erika Uyterhoeven and others for legislation to raise the estate tax threshold. Revenue.
Maddy summaryThis bill amends Massachusetts tax law to close loopholes that allow corporations to avoid taxes by shifting profits offshore. It requires companies that form combined groups for tax purposes to calculate their state tax liability based on the income and business activities of all group members, regardless of where those members are located. The change ensures that every entity within a corporate group contributes its fair share of taxes to the state, preventing them from using complex structures to reduce their tax burden. This policy directly affects large corporations operating in Massachusetts that currently utilize combined group reporting methods to minimize state tax payments.
By Representatives Barber of Somerville and Uyterhoeven of Somerville, a petition (accompanied by bill, House, No. 2708) of Christine P. Barber, Erika Uyterhoeven and others relative to further regulating the inclusion of federal gross income in the calculation of the taxation of corporations and to create progressive revenue. Revenue.
By Representative Keefe of Worcester, a petition (accompanied by bill, House, No. 2856) of Mary S. Keefe and others relative to corporate tax rates. Revenue.