Massachusetts 2025-2026 Regular Session

Massachusetts House Bill H3088 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	1 of 1
2	2	HOUSE DOCKET, NO. 3916 FILED ON: 1/17/2025
3	3	HOUSE . . . . . . . . . . . . . . . No. 3088
4	4	The Commonwealth of Massachusetts
5	5	_________________
6	6	PRESENTED BY:
7	7	Michelle M. DuBois
8	8	_________________
9	9	To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
10	10	Court assembled:
11	11	The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
12	12	An Act creating a 'Chapter 62F calculations' study group of fiscal harms caused by excluding
13	13	new local tax revenue from "allowable state tax revenue" calculations and other such
14	14	calculations.
15	15	_______________
16	16	PETITION OF:
17	17	NAME:DISTRICT/ADDRESS :DATE ADDED:Michelle M. DuBois10th Plymouth1/17/2025 1 of 2
18	18	HOUSE DOCKET, NO. 3916 FILED ON: 1/17/2025
19	19	HOUSE . . . . . . . . . . . . . . . No. 3088
20	20	By Representative DuBois of Brockton, a petition (accompanied by bill, House, No. 3088) of
21	21	Michelle M. DuBois relative to creating a Chapter 62F calculations study group of fiscal harms
22	22	caused by excluding new local tax revenue from "allowable state tax revenue" calculations and
23	23	other such calculations. Revenue.
24	24	[SIMILAR MATTER FILED IN PREVIOUS SESSION
25	25	SEE HOUSE, NO. 4078 OF 2023-2024.]
26	26	The Commonwealth of Massachusetts
27	27	_______________
28	28	In the One Hundred and Ninety-Fourth General Court
29	29	(2025-2026)
30	30	_______________
31	31	An Act creating a 'Chapter 62F calculations' study group of fiscal harms caused by excluding
32	32	new local tax revenue from "allowable state tax revenue" calculations and other such
33	33	calculations.
34	34	Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
35	35	of the same, as follows:
36	36	1 (a) The commissioner of the department of revenue shall appoint and conduct a study
37	37	2group of experts and interested parties to do the following:
38	38	3 (1) For each fiscal year since the effective date of chapter 62F of the General Laws,
39	39	4conduct a review and evaluation of the factors for the calculation of state tax revenues and the
40	40	5allowable state tax growth factor as defined in section 1 of said chapter 62F. This review shall
41	41	6include: 2 of 2
42	42	7 (i) The amount of state tax revenues from excises that originate from each city or town
43	43	8retail sales and use, meals, alcoholic beverages, tobacco and any other tax or excise whose
44	44	9source of revenue is economic activity in a municipality;
45	45	10 (ii) Any issues regarding the inclusion revenues from taxes and fees, that are designated
46	46	11for a specific legislative or constitutional purpose or function, in the calculation of excess state
47	47	12tax revenues as defined in said section 1. Among other designated revenues, these include
48	48	13unemployment insurance assessments and motor vehicle fuels excises.
49	49	14 (iii) The amount and source of each tax, surtax, receipt, penalty and other monetary
50	50	15exaction and interest as defined in the term “state tax revenue” in said section 1 deposited into
51	51	16the General Fund of the commonwealth.
52	52	17 (iv) For each tax, surtax, receipt, penalty and other monetary exaction and interest as
53	53	18defined in the term “state tax revenue” in said section 1 whose revenue is not deposited into the
54	54	19General Fund identify the specific fund each is deposited into.
55	55	20 (v) An analysis of the effect on the formula and factors used in chapter 62F regarding
56	56	21factors such as increased inflation, increases in state and federal unemployment benefits and
57	57	22changes in federal tax causing overstatement of excess state tax revenues and state tax growth
58	58	23factors in chapter 62F.
59	59	24 (b) On or before June 30, 2026 the commissioner shall file a report with the clerks of the
60	60	25house of representatives and the senate with the results of the study group’s review and
61	61	26evaluation along with any recommendations for legislative action regarding Chapter 62F.