Massachusetts 2025-2026 Regular Session

Massachusetts Senate Bill S1940

Introduced
2/27/25  

Caption

Relative to a local option excise on the sale of alcoholic beverages for municipal substance abuse prevention and public health programs

Impact

If enacted, S1940 would amend existing state laws by introducing Chapter 64O of the General Laws, which outlines the framework for this local excise tax. Municipalities that opt to implement this tax will receive the funds generated through it, which are to be distributed by the state treasurer proportionally to the amounts collected within each jurisdiction. This system potentially enhances local government capacity to tailor substance abuse programs to community-specific needs, thereby potentially improving public health outcomes.

Summary

S1940 is a legislative measure aiming to introduce a local option excise tax on the sale of alcoholic beverages within municipalities in Massachusetts. This tax, which can be imposed at a rate of up to 2% on the gross receipts from these sales, is designed to generate revenue earmarked specifically for municipal substance abuse prevention and public health programs. By allowing individual cities and towns the authority to accept this tax, the bill aims to provide them with a financial tool to address pressing local health challenges, particularly those related to substance abuse.

Contention

There may be points of contention surrounding S1940, particularly related to concerns about the financial implications for businesses and the equitable distribution of tax revenues. Some critics might argue that implementing a local excise tax could burden alcohol retailers, especially smaller establishments, by increasing operational costs and impacting sales. Furthermore, the bill may draw debate regarding the appropriate use of the generated funds, including discussions on transparency and accountability in how municipalities allocate these resources for substance abuse prevention.

Companion Bills

No companion bills found.

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