Massachusetts 2023-2024 Regular Session

Massachusetts Senate Bill S1947

Introduced
2/16/23  

Caption

Relative to the short term capital gains rate to make Massachusetts more competitive

Impact

The potential passage of S1947 would lead to significant changes in the state's taxation framework, particularly concerning capital gains. By implementing a flat rate of 5%, the bill aims to simplify tax calculations and remove any existing complexities associated with varying rates. Proponents of this change argue that it would provide clearer incentives for investors and businesses considering the timing of their asset sales, ultimately contributing to higher investment levels and job creation in Massachusetts.

Summary

Bill S1947, presented by Senator Bruce E. Tarr, aims to modify the short-term capital gains tax rate in Massachusetts to enhance the state's economic competitiveness. The proposed amendment to Chapter 62 of the tax code seeks to establish a uniform tax rate of 5% on gains from the sale or exchange of capital assets held for one year or less. This legislative effort is positioned as a strategy to attract investment and retain economic activities within the state by aligning the tax rate more favorably with other competitive jurisdictions.

Contention

Despite the positive outlook advocated by supporters, the bill may face opposition from some quarters. Critics could argue that reducing tax revenues from capital gains may limit funding for vital public services. Additionally, the bill might raise concerns about the implications for wealthier individuals and the equitable distribution of tax burdens. Discussions in legislative circles could therefore highlight the balance between fostering a competitive economic environment and ensuring adequate public funding.

Notable_points

Overall, S1947 represents a pivotal discussion point regarding fiscal policies within Massachusetts. As legislators weigh the trade-offs between enhancing competitiveness and maintaining revenue streams, the outcome of this bill could set a precedent for future tax policy decisions. The conversations surrounding this legislation will likely continue to evolve as more stakeholders, including business leaders and economic analysts, weigh in on the potential impacts.

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Similar Bills

No similar bills found.