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SENATE DOCKET, NO. 888 FILED ON: 1/18/2023
SENATE . . . . . . . . . . . . . . No. 1845
The Commonwealth of Massachusetts
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PRESENTED BY:
Patricia D. Jehlen
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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:
The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
An Act relative to the estate tax.
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PETITION OF:
NAME:DISTRICT/ADDRESS :Patricia D. JehlenSecond MiddlesexRebecca L. RauschNorfolk, Worcester and Middlesex1/25/2023Sal N. DiDomenicoMiddlesex and Suffolk2/3/2023Mike Connolly26th Middlesex2/3/2023Jason M. LewisFifth Middlesex2/6/2023James B. EldridgeMiddlesex and Worcester2/10/2023Danillo A. Sena37th Middlesex2/23/2023 1 of 2
SENATE DOCKET, NO. 888 FILED ON: 1/18/2023
SENATE . . . . . . . . . . . . . . No. 1845
By Ms. Jehlen, a 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. Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1884 OF 2021-2022.]
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Third General Court
(2023-2024)
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An Act relative to the estate tax.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
of the same, as follows:
1 SECTION 1. Subsection (a) of section 2A of chapter 65C of the General Laws, as
2appearing in the 2020 Official Edition, is hereby amended by adding the following sentence:- If
3the value of the decedent’s taxable estate is over $20,000,000 or more, the tax owed to the
4commonwealth shall be $2,676,400 plus 19 per cent of the excess of $20,000,000.
5 SECTION 2. Said chapter 65C is hereby further amended by inserting after section 2A
6the following section:-
7 Section 2B. If the value of the decedent’s taxable estate is equal to $1,000,000, but does
8not exceed $1,050,000, a credit of $35,000 shall be applied to the taxes owed to the
9commonwealth pursuant to section 2A; provided, that the amount of the credit allowable 2 of 2
10pursuant to this section shall be reduced by 70 cents for each $1 by which the value of the
11decedent’s taxable estate exceeds $1,000,000.