Massachusetts 2025-2026 Regular Session

Massachusetts House Bill H3077

Introduced
2/27/25  

Caption

To further the protection of agricultural land

Impact

If passed, H3077 would amend chapter 64H of the General Laws, updating tax regulations to incorporate the keeping of horses as a commercial activity. This change could provide an economic boost to local horse farms by exempting them from certain sales taxes associated with their operations, thereby fostering a more favorable business environment for agricultural enterprises related to horse keeping. In the context of larger agricultural policies, this bill contributes to the ongoing efforts to preserve and enhance Massachusetts's agricultural lands and related activities.

Summary

House Bill H3077, submitted by Representative David F. DeCoste, seeks to enhance the protection of agricultural land in Massachusetts. The bill specifically addresses the sales tax implications for the keeping of horses as a commercial enterprise. This legislation arises from a recognized need to ensure that agricultural operations involving horse keeping are appropriately classified and treated under state tax laws, aiming to encourage and support local agricultural activities.

Contention

Notable points of contention could arise over the classification of horse keeping as a commercial enterprise. Advocates may argue that this distinction is essential for protecting agricultural land and promoting local farms, whereas opponents might challenge whether such tax exemptions are appropriate or necessary. Discussions surrounding the bill could also highlight overall tax policy implications, especially concerning how agricultural businesses are supported or regulated within the state. The bill's impact on local economies and traditions in horse keeping may also be significant points of debate.

Companion Bills

No companion bills found.

Previously Filed As

MA H2767

To further the protection of agricultural land

MA S580

Further protecting research animals

MA S1936

Relative to exemption from taxation structures and buildings essential to the operation of agricultural and horticultural lands

MA H3190

Relative to large-scale solar energy installations on agricultural or recreational land of the Commonwealth

MA H919

Relative to the environmental protection of Joint Base Cape Cod

MA H2315

Further defining a hate crime

MA H1718

Relative to the humane protection of animals

MA S45

Relative to a municipality’s right of first refusal of agricultural and recreational land

MA H97

Relative to agricultural crop and property destruction

MA S166

Furthering fair housing in real estate

Similar Bills

No similar bills found.