Sen. Becca Rausch

By Representative Fluker Oakley of Boston, a petition (accompanied by bill, House, No. 2325) of Brandy Fluker Oakley and others for legislation to maximize out-of-cell time and opportunities for incarcerated people to attend education, training, employment, and other programs. 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 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.

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 expands health coverage for state employees and retirees by mandating that their insurance plans cover opioid antagonists and licensed recovery coach services without deductibles or prior authorization. It also requires all medical practitioners to complete training on non-opioid pain management alternatives and the risks of opioid misuse before renewing their licenses. Additionally, the legislation directs pharmacies in high-overdose areas to maintain a continuous supply of over-the-counter opioid antagonists and requires substance use disorder treatment facilities to educate patients and provide at least two doses of these medications upon discharge.

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 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.