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HOUSE . . . . . . . . No. 4721
The Commonwealth of Massachusetts
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HOUSE OF REPRESENTATIVES, June 13, 2024.
The committee on Revenue, to whom were referred the petition
(accompanied by bill, Senate, No. 1775) of Thomas Egan for legislation to
exempt private pension income from taxation; the petition (accompanied
by bill, Senate, No. 1784) of Julian Cyr, Jason M. Lewis, Sal N.
DiDomenico, Mike Connolly and other members of the General Court for
legislation relative to estate tax reform; the petition (accompanied by bill,
Senate, No. 1796) of James B. Eldridge for legislation to close the single
sales factor tax loophole; the petition (accompanied by bill, Senate, No.
1802) of Ryan C. Fattman for legislation to abolish the death tax; the
petition (accompanied by bill, Senate, No. 1816) of Ryan C. Fattman
relative to the Massachusetts estate tax; the petition (accompanied by bill,
Senate, No. 1817) of Ryan C. Fattman for legislation relative to the state
personal income tax for low-income earners; the petition (accompanied by
resolve, Senate, No. 1820) of Paul R. Feeney that provisions be made for
an investigation and study by a special commission (including members of
the General Court) to evaluate and report on the impact that passage of the
People’s Budget would have on Massachusetts; the petition (accompanied
by bill, Senate, No. 1826) of Barry R. Finegold for legislation relative to
economic development initiatives; the petition (accompanied by bill,
Senate, No. 1845) of Patricia D. Jehlen, Rebecca L. Rausch, Sal N.
DiDomenico, Mike Connolly and other members of the General Court for
legislation relative to the estate tax; the petition (accompanied by bill,
Senate, No. 1857) of Jason M. Lewis for legislation relative to the
Massachusetts estate tax code; the petition (accompanied by bill, Senate,
No. 1865) of Jason M. Lewis, Rebecca L. Rausch, Lindsay N. Sabadosa,
Erika Uyterhoeven and other members of the General Court for legislation
to protect the intent of the Fair Share Amendment; the petition
(accompanied by bill, Senate, No. 1867) of Jason M. Lewis, Rebecca L.
Rausch and Patricia D. Jehlen for legislation to safeguard fair share
amendment revenue; the petition (accompanied by bill, Senate, No. 1926)
of Michael F. Rush, Michael D. Brady, Susan Williams Gifford, Paul 2 of 5
McMurtry and others for legislation relative to deeds excise receipts; the
petition (accompanied by bill, Senate, No. 1939) of Bruce E. Tarr for
legislation relative to improving Massachusetts’ competitiveness and
reduce the cost of living; the petition (accompanied by bill, Senate, No.
1946) of Bruce E. Tarr and Steven George Xiarhos for legislation relative
to modernizing the estate tax; the petition (accompanied by bill, Senate,
No. 1959) of John C. Velis for legislation relative to provide tax relief; the
message (accompanied by bill, House, No. 42) of Her Excellency the
Governor recommending legislation relative to creating tax relief for
affordability, competitiveness and equity; the petition (accompanied by
bill, House, No. 2719) of Nicholas A. Boldyga for legislation to reduce the
short-term capital gains tax; the petition (accompanied by bill, House, No.
2726) of Peter Capano relative to the exemption of certain private pension
income from taxation; the petition (accompanied by bill, House, No. 2734)
of Tackey Chan relative to restoring the harbors and inland waters
maintenance fund; the petition (accompanied by bill, House, No. 2745) of
Mike Connolly relative to taxable income; the petition (accompanied by
bill, House, No. 2748) of Mike Connolly and others for legislation to
establish a homelessness prevention and reduction fund to be funded by
taxes on gross receipts of business entities; the petition (accompanied by
bill, House, No. 2757) of Josh S. Cutler relative to tax form reporting
obligations of health plan coverage; the petition (accompanied by bill,
House, No. 2766) of David F. DeCoste and Colleen M. Garry relative to
the estate tax; the petition (accompanied by bill, House, No. 2785) of
Dylan A. Fernandes and Michelle M. DuBois relative to the estate tax for
certain decedents dying after calendar year 2022; the petition
(accompanied by bill, House, No. 2803) of Sean Garballey for legislation
to empower municipal appropriating authorities the ability to exempt
annual debt and interest charges from regional vocational technical school
districts from its levy limit; the petition (accompanied by bill, House, No.
2805) of Colleen M. Garry and others relative to tax credits for persons
caring for elderly relatives at home; the petition (accompanied by bill,
House, No. 2834) of Steven S. Howitt relative to the tax exemption status
of municipal employee pensions; the petition (accompanied by bill,
House, No. 2843) of Bradley H. Jones, Jr., and others relative to requiring
a waiting period for new taxes; the petition (accompanied by bill, House,
No. 2850) of Bradley H. Jones, Jr., and others relative to the estate tax; the
petition (accompanied by bill, House, No. 2851) of Bradley H. Jones, Jr.,
and others for legislation to establish a fund to be known as the fair share
transparency and accountability fund to be used for education and 3 of 5
transportation purposes; the petition (accompanied by bill, House, No.
2862) of Meghan Kilcoyne that the Department of Revenue establish a
division of restitution enforcement to provide payments to victims of
crime; the petition (accompanied by bill, House, No. 2875) of Jay D.
Livingstone and others for legislation to memorializing the Massachusetts
congressional delegation and the President of the United States to support
the moral budget, and for an investigation by a commission (including
members of the General Court) on the impact of passage of the moral
budget; the petition (accompanied by bill, House, No. 2877) of Jay D.
Livingstone relative to taxable estate; the petition (accompanied by bill,
House, No. 2887) of Joseph D. McKenna for legislation to allow taxpayers
to have the option to indicate on their income tax return that they do not
want any portion of their income tax liability to be utilized for abortion
services; the petition (accompanied by bill, House, No. 2888) of Joseph D.
McKenna, Angelo L. D'Emilia and Michael J. Soter for legislation to
ensure that state payments in lieu of taxes (PILOT) to cities and towns not
be less than the previous fiscal year; the petition (accompanied by bill,
House, No. 2908) of James J. O'Day and others relative to excluding
certain income from the calculation of the tax on incomes in excess of one
million dollars; the petition (accompanied by bill, House, No. 2909) of
James J. O'Day and others for legislation to require certain married
couples to submit joint income tax returns; the petition (accompanied by
bill, House, No. 2918) of Alice Hanlon Peisch relative to small tax-exempt
public charities; the petition (accompanied by bill, House, No. 2922) of
Edward R. Philips and others relative to deeds excise receipts; the petition
(accompanied by bill, House, No. 2936) of John H. Rogers relative to the
commitment of a certain percentage of revenue to the stabilization fund;
the petition (accompanied by bill, House, No. 2939) of Jeffrey N. Roy
relative to commuter transit tax benefits; the petition (accompanied by bill,
House, No. 2952) of Michael J. Soter and others relative to the amount
and valuation for eligibility for a tax exemption on commercial property;
the petition (accompanied by bill, House, No. 2960) of Erika Uyterhoeven
and others for legislation to raise the estate tax threshold; the petition
(accompanied by bill, House, No. 2961) of Erika Uyterhoeven relative to
income tax rates; the petition (accompanied by bill, House, No. 2965) of
Erika Uyterhoeven that the Commissioner of Revenue conduct a study of
estate tax reform and its costs; the petition (accompanied by bill, House,
No. 3666) of Michael J. Soter, Joseph D. McKenna and F. Jay Barrows for
legislation to establish a high school trade partnership program and to
provide tax credits for money expended for said program; the petition 4 of 5
(accompanied by bill, House, No. 3858) of Christopher Richard Flanagan
and James C. Arena-DeRosa for legislation to provide tax credits for
certain certified rural housing redevelopment projects; the petition
(accompanied by bill, House, No. 3882) of Tackey Chan and others
relative to increasing interest rate deductions; and the petition
(accompanied by bill, House, No. 4029) of Mike Connolly relative to the
estate tax, reports recommending that the accompanying order (House,
No. 4721) ought to be adopted [Senator Fattman dissents].
For the committee,
MARK J. CUSACK. 5 of 5
HOUSE . . . . . . . . . . . . . . . No. 4721
The Commonwealth of Massachusetts
House of Representatives, June 13, 2024.
1 Ordered, That the committee on Revenue be authorized to sit during a recess of the
2General Court to make an investigation and study of Senate documents numbered 1775, 1784,
31796, 1802, 1816, 1817, 1820, 1826, 1845, 1857, 1865, 1867, 1926, 1939, 1946 and 1959 and
4House documents numbered 42, 2719, 2726, 2734, 2745, 2748, 2757, 2766, 2785, 2803, 2805,
52834, 2843, 2850, 2851, 2862, 2875, 2877, 2887, 2888, 2908, 2909, 2918, 2922, 2936, 2939,
62952, 2960, 2961, 2965, 3666, 3858, 3882 and 4029, relative to estate tax, personal income tax,
7and other related matters.
8 Said committee shall report to the General Court the results of its investigation and study
9and its recommendations, if any, together with drafts of legislation necessary to carry such
10recommendations into effect, by filing the same with the Clerk of the House of Representatives
11on or before December 31, 2024.