Massachusetts 2023-2024 Regular Session

Massachusetts House Bill H2960

Introduced
2/16/23  

Caption

To raise estate tax threshold to $2M and eliminate cliff

Impact

If enacted, this bill would substantially impact Massachusetts' estate tax system, which currently taxes estates once their value exceeds a lower threshold. By raising this threshold, proponents believe it would reduce the tax burden on middle and upper-middle-class families, thereby easing financial pressure during a time of grief. The amendment aims to benefit working families who stand to lose their inherited wealth due to the existing estate tax structure. It also reflects a broader trend seen in some states to adjust tax policies to better support families economically.

Summary

House Bill 2960, presented by Erika Uyterhoeven and co-sponsored by several representatives, aims to amend the estate tax threshold in Massachusetts by increasing it to $2 million. This change seeks to eliminate the so-called 'death tax cliff', which has caused significant financial strain for families whose estates exceed the current threshold, leading to potentially steep taxation that can erode inherited wealth. Proponents of this bill argue that raising the threshold is a just move that aligns with changing economic conditions and allows families to retain more wealth for future generations.

Contention

However, the bill is not without controversy. Critics may argue that raising the estate tax threshold could lead to less revenue for the state, which might impact funding for essential public services. There is also an ongoing debate regarding wealth distribution and the implications of tax cuts for the wealthy. Opponents argue that such changes could exacerbate inequalities, giving wealthier families even greater advantages and potentially widening the gulf between different socioeconomic classes in the state. The discussions surrounding the bill will likely reflect broader concerns about equity and fiscal responsibility.

Notable_points

House Bill 2960 represents a key legislative effort to reform tax policy in Massachusetts, with discussions likely encompassing varied perspectives on tax equity, the role of inheritances in wealth inequality, and the state's revenue needs. The bill's progress through the legislative process may reveal insights into the state’s political climate regarding taxation and economic policy.

Companion Bills

MA H2710

Similar To Relating to guardians of surviving children of emergency first responders

MA H2832

Similar To Providing volunteer firefighters and emergency medical technicians with a local option real estate tax exemption

MA H3906

Similar To Authorizing the town of Shrewsbury to grant abatement of real estate taxes for the daughter of fallen firefighter Christopher Roy

MA H4458

Similar To Relative to blind persons' real estate tax abatement

MA H4721

Replaced by Study Order

Previously Filed As

MA H3426

Relative to the open meeting law

MA H1336

Relative to access to Paid Family and Medical Leave and unemployment insurance for graduate student workers

MA H398

To limit fees charged in a rental real estate transaction

MA H2180

Relative to consolidating multiple definitions of employee

MA H2182

Relative to an eight hour work day

MA H1958

Relative to consolidating multiple definitions of employee

MA H1957

Relative to an eight hour work day

MA H874

Relative to voting rights restoration

Similar Bills

No similar bills found.