Massachusetts 2025-2026 Regular Session

Massachusetts Senate Bill S1923

Introduced
2/27/25  

Caption

To repeal the sales tax exemption for aircraft

Impact

The repeal of the sales tax exemption could significantly impact those involved in the aviation industry in Massachusetts. As aircraft purchases can represent a substantial financial commitment, the removal of this exemption may discourage potential buyers and possibly impact the state's aviation market. Conversely, the increase in revenue from taxing aircraft purchases could potentially fund other state services or initiatives, thereby providing broader benefits to the public.

Summary

Bill S1923 aims to repeal the current sales tax exemption for aircraft in Massachusetts. This legislation is presented by Senators Michael J. Barrett, James B. Eldridge, and Patricia D. Jehlen, seeking to amend Chapter 64H of the General Laws by striking out specific subsections related to aircraft tax exemptions. The intent behind this proposal appears to be an effort to increase state revenue by eliminating tax breaks that apply to the purchase of aircraft, which are perceived to benefit a narrow segment of the economy, often associated with wealthier individuals or businesses.

Contention

Notable points of contention surrounding S1923 could arise from discussions on wealth redistribution and economic fairness. Advocates for maintaining the exemption might argue that the aircraft industry supports local jobs and economic activity, suggesting that taxing this sector may lead to job losses or hinder economic growth within the aviation sector. Critics may also raise concerns about the fairness of imposing taxes on luxury goods, stating that it could disproportionately affect wealthier individuals without addressing the needs of lower-income residents.

Companion Bills

No companion bills found.

Previously Filed As

MA S2102

Relating to public access to historical records

MA S1924

Increasing the excise tax rate for jet fuel

MA S1926

Exempting residential electric vehicle chargers from the sales tax

MA S2228

To set equal contracting conditions for electricity customers on basic service

MA S497

Clarifying the role of governor’s councillor on the ballot

MA S2232

To exempt solar installations on federal military lands from renewable energy production caps

MA S2234

Aligning state electric vehicle charger reliability regulations with the national electric vehicle infrastructure program

MA S187

Relative to protecting biometric information under the security breach law

Similar Bills

No similar bills found.