Massachusetts 2023-2024 Regular Session

Massachusetts House Bill H4379

Introduced
2/12/24  

Caption

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Impact

If enacted, H4379 will have a considerable impact on state revenue collection and allocation. The anticipated reduction in individual income tax rates is expected to increase disposable income for many residents, which proponents argue will boost consumer spending and stimulate the local economy. However, the introduction of new items into the tax base has raised concerns among small business owners and low-income advocates, who fear that increased taxes on everyday goods could disproportionately affect those already struggling financially. Overall, this bill aims to create a more equitable tax system while addressing the state’s budget shortfalls.

Summary

House Bill H4379 seeks to reform the existing tax structure by making significant changes to income tax rates and introducing new revenue mechanisms aimed at stimulating economic growth. The bill proposes to lower income tax rates for the majority of residents while simultaneously widening the tax base to include previously exempt items, balancing reductions with increased revenue needs. This approach aims to create a fairer tax system that promotes increased disposable income and consumer spending among lower and middle-income families.

Contention

Key points of contention surrounding H4379 include debates over its long-term viability and implications for future funding of essential public services. Opponents of the bill argue that while the intention may be to reduce tax burdens, such adjustments could lead to significant cuts in vital services like education and healthcare if revenue does not meet projections from the newly taxed areas. Supporters counter that the expected increase in revenue from a broader tax base will adequately fund these services while fostering a more dynamic economic environment. The discussions reveal the complexities of balancing tax reform with the need to maintain a robust and equitable public service system.

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Previously Filed As

MA H61

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