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