Massachusetts 2023-2024 Regular Session

Massachusetts House Bill H2766

Introduced
2/16/23  

Caption

Relative to the estate tax

Impact

The passage of H2766 would result in a substantial shift in how estate taxes are applied. By raising the exemption threshold, many small and medium-sized estates would be exempt from taxation, leading to an overall decrease in state revenue generated from estate taxes. This change could potentially benefit a large segment of the population, particularly those who have worked hard to accumulate modest estates that now exceed the previous threshold due to market conditions. However, it also raises concerns among those who are wary of how decreased revenue might affect state-funded programs and services.

Summary

House Bill H2766 seeks to amend the estate tax provisions in Massachusetts by increasing the threshold at which estates are taxed. Specifically, the bill proposes that estates valued at or below $1,040,000 will no longer be subject to estate taxes. This amendment is aimed at providing financial relief to families dealing with the transition of inherited wealth, which has become a significant topic of discussion in light of rising property values and changes in the economic landscape. Supporters of the bill believe it will ease the burden on middle-class families and make it easier for them to preserve their financial legacy during transfers of wealth.

Contention

Notable points of contention surrounding H2766 include discussions about equity in tax policy. Opponents argue that increasing the estate tax exemption could disproportionately favor wealthier individuals who are able to transfer larger sums of money without tax implications. They express concerns that this may exacerbate wealth inequality in the state. Additionally, there are debates regarding the potential loss of revenue for the state, as funds from estate taxes are often used for essential public services. Thus, the bill presents complex considerations balancing fiscal responsibility with taxpayer relief.

Companion Bills

MA S1914

Similar To Relative to property taxes and senior citizens

MA H2947

Similar To Regarding late payments and interest rates for real estate bills and personal property taxes

MA H2827

Similar To Relative to privately owned public use airport real estate taxes

MA H4721

Replaced by Study Order

Previously Filed As

MA H1490

Relative to landlord’s right to information

MA H553

Relative to public health transparency in schools

MA H2593

Relative to elevator inspection fee waiver for non-profits

MA H930

Relative to bow hunting for deer in Wompatuck State Park

MA H2316

Relative to elevator inspection fee waiver for non-profits

MA H781

Relative to bow hunting for deer in Wompatuck State Park

MA H2596

Further defining a hate crime

MA H1494

Relative to improve access to rental assistance programs

Similar Bills

No similar bills found.