Sen. Sal DiDomenico

Maddy summaryThis bill amends Massachusetts state law to require that the state's group insurance commission cover biomarker testing for employees and retirees. The legislation defines biomarker testing as the analysis of a patient's biological samples to identify indicators of disease or drug response and mandates coverage when such tests are supported by FDA approvals, federal Medicare decisions, or nationally recognized clinical guidelines. By establishing these specific criteria, the bill aims to ensure that insured individuals have access to necessary diagnostic tools that help doctors determine the most appropriate therapy for their conditions.

Maddy summaryThis law establishes a mandatory educational diversion program in Massachusetts for minors charged with specific offenses related to possessing or sharing sexual images, commonly known as sexting. The Attorney General will lead the creation of this program in collaboration with various state agencies and community groups, focusing on informing youth about legal penalties, social consequences, and the risks of online image sharing. If a child is charged with these offenses, the court will typically pause legal proceedings to require the completion of this program instead of immediate prosecution, unless the district attorney objects. Successful completion of the program allows the case to be dismissed, while failure to participate results in the case being restored for standard legal processing. Additionally, the bill expands the legal definition of abuse to include "coercive control" and requires schools to teach media literacy skills using materials from the new diversion program.

Maddy summaryThis bill establishes a formal framework for Massachusetts to lead in carbon dioxide removal by creating a state-run program to purchase and store greenhouse gases. It directs the Massachusetts Clean Energy Center to set annual removal targets and solicit bids from qualified entities that propose projects to durably store carbon in geological, terrestrial, or ocean reservoirs for at least 100 years. A key provision requires bidders to submit an environmental justice report demonstrating that disadvantaged communities have been consulted and that the project will benefit local ecosystems and residents. The legislation also mandates rigorous scientific verification of removal amounts and requires a full life-cycle analysis to ensure the projects do not create more emissions than they capture.

Maddy summaryThis bill requires married couples in Massachusetts to file a joint state income tax return if they file a joint federal return. The law applies to all tax years beginning after December 31, 2022, and directly affects married taxpayers who currently file separately at the state level. By mandating joint filing for those who file jointly federally, the legislation aims to prevent high-income individuals from using separate state filings to reduce their tax liability.

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.

Maddy summaryThis bill modifies Massachusetts corporate tax laws to increase revenue by changing how certain foreign income is treated. It requires companies to pay taxes on specific foreign earnings that are currently excluded from state taxation, while exempting a different category of foreign income from these new rules. Additionally, the legislation adjusts how corporations calculate their taxable income by removing specific federal deductions that were previously allowed. These changes apply to tax years starting on or after January 1, 2023, directly impacting businesses operating within the state.

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.