Massachusetts 2025-2026 Regular Session

Massachusetts Senate Bill S1989 Latest Draft

Bill / Introduced Version Filed 02/27/2025

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SENATE DOCKET, NO. 933       FILED ON: 1/15/2025
SENATE . . . . . . . . . . . . . . No. 1989
The Commonwealth of Massachusetts
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PRESENTED BY:
Ryan C. Fattman
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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 relative to the Massachusetts estate tax.
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PETITION OF:
NAME:DISTRICT/ADDRESS :Ryan C. FattmanWorcester and HampdenBruce E. TarrFirst Essex and Middlesex2/26/2025 1 of 1
SENATE DOCKET, NO. 933       FILED ON: 1/15/2025
SENATE . . . . . . . . . . . . . . No. 1989
By Mr. Fattman, a petition (accompanied by bill, Senate, No. 1989) of Ryan C. Fattman and 
Bruce E. Tarr relative to the Massachusetts estate tax. Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1816 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 relative to the Massachusetts estate tax.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority 
of the same, as follows:
1 Section 2A of chapter 65C of the general laws, as appearing in the 2022 Official Edition, 
2is hereby amended by inserting after the word “commonwealth”, in line 3, the following words:- 
3"; provided, however, that no tax shall be imposed on the transfer of an estate valued at or less 
4than $5,000,000."