Massachusetts 2025-2026 Regular Session

Massachusetts Senate Bill S1989

Introduced
2/27/25  

Caption

Relative to the Massachusetts estate tax

Impact

If passed, this bill would significantly alter the landscape of estate taxes within Massachusetts, increasing the threshold at which taxes are imposed. This change could result in a greater number of estates escaping taxation, ultimately benefitting a larger segment of the population, particularly those with middle to upper-middle-class estates. This could also mean potentially lower revenue from estate taxes for the state government, which relies on these funds for various public services.

Summary

Bill S1989 seeks to amend the Massachusetts estate tax legislation by raising the exemption threshold to $5,000,000. This amendment proposes that estates valued at or below this mark would not be subject to any estate tax. The aim of this bill is to alleviate the financial burden associated with estate taxes for families and individuals who are inheriting property and assets within the specified value range.

Contention

The main point of contention surrounding S1989 revolves around the implications of lowering fiscal contributions from wealthier estates. Advocates for the bill argue that the increase in the exemption threshold is a necessary step towards supporting families during the transfer of wealth, effectively providing a financial relief mechanism. Conversely, opponents may argue that reducing estate tax liabilities could disproportionately benefit wealthier individuals, further widening the economic gap and limiting state revenues that support essential public services.

Companion Bills

No companion bills found.

Previously Filed As

MA S1802

Abolishing the death tax

MA S1992

Repealing advance sales tax payments

MA S964

Relative to defacing property

MA S2469

Extending the time of military service purchases

MA S1693

Relative to protecting civil rights

MA S1691

Clarifying civil rights restrictions

MA S1696

Promoting fairness in licensing

MA S1995

To reduce the cost of government and create new jobs

Similar Bills

No similar bills found.