Massachusetts 2025-2026 Regular Session

Massachusetts Senate Bill S1976

Introduced
2/27/25  

Caption

Abolishing the death tax

Impact

If enacted, S1976 would significantly impact the state's revenue structure, as the death tax contributes to the overall funding for various state programs and services. The removal of this tax is expected to benefit higher-income households disproportionately, as they are more likely to have substantial estates. Proponents argue that abolishing the tax would encourage wealth retention within families, potentially aiding in local economic stability and growth, as beneficiaries would have more resources to invest and spend in their communities.

Summary

Senate Bill S1976 aims to abolish the death tax in Massachusetts. This legislation, presented by Senators Ryan C. Fattman, Joseph D. McKenna, and Bruce E. Tarr, seeks to repeal Chapter 65C of the General Laws, which governs the taxation of estates upon an individual’s death. By eliminating this tax, the bill advocates for financial relief to families during difficult times, allowing them to retain more of their inherited assets instead of passing a portion of those assets to the state as tax revenue.

Contention

Although supporters view S1976 as a positive move towards simplifying the tax landscape and supporting hardworking families, critics may argue that abolishing the death tax could exacerbate income inequality and reduce necessary state funding for essential services such as education and healthcare. The debate surrounding this bill brings to the forefront discussions about tax fairness, revenue generation, and the appropriate role of government in regulating wealth distribution after death.

Companion Bills

No companion bills found.

Previously Filed As

MA S1992

Repealing advance sales tax payments

MA S1696

Promoting fairness in licensing

MA S2469

Extending the time of military service purchases

MA S1693

Relative to protecting civil rights

MA S1691

Clarifying civil rights restrictions

MA S1092

Relative to defacing property

MA S2137

To reduce the cost of government and create new jobs

MA S1530

Improving newborn screening tests

Similar Bills

No similar bills found.