Massachusetts 2023-2024 Regular Session

Massachusetts Senate Bill S1802

Introduced
2/16/23  

Caption

Abolishing the death tax

Impact

If enacted, S1802 would significantly alter the state’s financial landscape by affecting revenue generation through estate taxes. The repeal could lead to immediate relief for beneficiaries inheriting assets valued above the tax threshold, fostering a sense of economic empowerment. However, the loss of revenue from this tax could require the state to adjust its budget and find alternative funding sources, which may impact public services and programs reliant on these funds.

Summary

Senate Bill S1802, titled 'An Act abolishing the death tax', proposes the repeal of Chapter 65C of the General Laws of Massachusetts, which pertains to the death tax. The primary objective of this bill is to eliminate the taxation on the transfer of assets upon death, thereby ending what proponents deem as an onerous tax that burdens families inheriting wealth. By abolishing the death tax, the bill aims to alleviate financial pressures on families and encourage wealth retention within the state, as well as promote economic activity.

Contention

The proposed elimination of the death tax is likely to provoke debate among legislators and citizens alike. Supporters argue that it promotes fairness by allowing individuals to pass on their wealth without state interference, contending that the death tax is a double taxation on already taxed income. Conversely, opponents may raise concerns regarding the potential fiscal implications for the state, arguing that such a move could disproportionately benefit wealthier individuals and exacerbate income inequality. The discussions surrounding this bill may reflect broader themes of tax equity and fiscal responsibility.

Companion Bills

MA H4721

Replaced by Study Order

Previously Filed As

MA S1992

Repealing advance sales tax payments

MA S964

Relative to defacing property

MA S2469

Extending the time of military service purchases

MA S1693

Relative to protecting civil rights

MA S1691

Clarifying civil rights restrictions

MA S1696

Promoting fairness in licensing

MA S1995

To reduce the cost of government and create new jobs

MA S1976

Abolishing the death tax

Similar Bills

No similar bills found.