Massachusetts 2025-2026 Regular Session

Massachusetts House Bill H3248

Introduced
2/27/25  

Caption

Granting an income tax exemption for new manufacturing corporations

Impact

The bill is expected to foster the establishment of new manufacturing entities, with a specific focus on those generating at least 50% of their revenue from consumer goods. Supporters argue that this targeted approach not only enhances the economic viability of new businesses but also aligns with the state's broader economic development goals. By incentivizing manufacturers to produce consumer goods, the state anticipates a dual benefit: job creation for residents and increased consumer access to locally produced products. This could lead to a ripple effect, positively influencing related sectors and building a more resilient local economy.

Summary

House Bill 3248, proposed by Representatives Michael J. Soter and Joseph D. McKenna, is designed to stimulate local economies by granting a five-year income tax exemption for new manufacturing corporations within the Commonwealth of Massachusetts. This initiative aims to create a more favorable business environment for new entrants in the manufacturing sector, which has been identified as a key area for economic growth and job creation. By relieving these corporations of income tax obligations in their initial years, the bill encourages investment and operational stability as they establish themselves in a competitive market.

Contention

Despite the apparent advantages, there may be concerns regarding the long-term sustainability of such tax exemptions. Critics might argue that while short-term incentives can drive immediate growth, they could lead to potential revenue losses for the state if not carefully monitored. Moreover, the stipulation that at least half of a corporation's revenue must derive from consumer goods may limit participation, raising questions about the inclusiveness of the bill. There is a likelihood of debates surrounding the effectiveness of such incentives, and whether they genuinely translate into tangible economic benefits for all stakeholders involved.

Companion Bills

No companion bills found.

Previously Filed As

MA H3251

To exclude tipped wages from taxable income

MA H3250

Relative to income tax relief for senior citizens

MA H175

Adding retail drive-up curbside pickup for marijuana establishments

MA H2972

Designating certain Unit 9 employees of the Massachusetts Department of Correction to be in Group 2 of the contributory retirement system.

MA H3244

Relative to the small commercial tax exemption

MA H2971

To provide public safety telecommunicators with the same internal benefits as first responders

MA H3247

To promote the development of abandoned buildings

MA H176

Further defining eligibility for medical use marijuana

Similar Bills

No similar bills found.