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SENATE DOCKET, NO. 2512 FILED ON: 1/17/2025
SENATE . . . . . . . . . . . . . . No. 1995
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 updating the 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 2
SENATE DOCKET, NO. 2512 FILED ON: 1/17/2025
SENATE . . . . . . . . . . . . . . No. 1995
By Mr. Fattman, a petition (accompanied by bill, Senate, No. 1995) of Ryan C. Fattman and
Bruce E. Tarr for legislation to update the estate tax bring Massachusetts in line with the federal
level threshold for taxable estates and credits. Revenue.
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 updating the 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 1. Section 2A of chapter 65C of the General Laws, as appearing in the 2022
2Official Edition, is hereby amended by striking out subsection (f), and inserting in place thereof
3the following:-
4 "(f) For the estates of decedents dying on or after January 1, 2025, a credit shall be
5allowed against the tax imposed by subsections (a) and (b) equal to the amount of such tax;
6provided, however, that the credit shall not exceed the federal level established in 26 USC ยง
72010 promulgated by the Internal Revenue Service."
8 SECTION 2. Said section 2A, as so appearing, is hereby amended by striking out
9subsection (g), and inserting in place thereof the following:-
10 "(g) The estates of decedents dying on or after January 1, 2025 shall not be required to
11pay any tax under subsections (a) and (b) if the value of the federal taxable estate is not more 2 of 2
12than the federal threshold level established in 26 USC Chapter 11 promulgated by the Internal
13Revenue Service."