Massachusetts 2025-2026 Regular Session

Massachusetts House Bill H5006

Introduced
2/5/26  

Caption

Relative to limiting state tax collection growth and returning surpluses to taxpayers

Impact

The bill, effective from July 1, 2027, aims to reform how the state manages its taxation and revenue systems, potentially impacting various state-funded programs and services. Advocates of the bill argue that it provides a necessary check on government spending, ensuring that fiscal discipline is maintained. They believe it will empower taxpayers, giving them a share in the state's financial surplus and promoting greater accountability in state revenue management. However, this approach could hinder the ability of state agencies to respond to unexpected budgetary needs or emergencies, as the cap on revenue could limit the available funding.

Summary

House Bill 5006 proposes significant changes to the state's taxation system by limiting the annual growth of tax revenues collected by the Commonwealth. Specifically, it establishes a ceiling for state tax revenues calculated based on the previous year's revenues, adjusted by the average wage growth in Massachusetts over the past three years. If the state's revenue exceeds this limit, the excess funds would be returned to taxpayers in the subsequent fiscal year. This initiative reflects a growing trend towards fiscal conservatism, prioritizing taxpayer returns and limiting the government's access to surplus funds.

Contention

Discussion surrounding H5006 has highlighted differing perspectives on fiscal policy and governance. Proponents assert that the bill is a responsible measure to safeguard taxpayer interests, while opponents express concern that restricting revenue growth may jeopardize essential state services and investments. Critics worry that such a policy could lead to a severe underfunding of public services in times of economic downturn, as the state would be constrained by artificially imposed limits on revenue collection. As the legislature considers the bill, these competing viewpoints reflect broader debates on the role of government in economic management and public welfare.

Companion Bills

MA H5415

Replaced by MINORITY REPORT ON THE INITIATIVE PETITION OF CHRISTOPHER ROBERT ANDERSON AND OTHERS FOR THE PASSAGE OF AN ACT RELATIVE TO LIMITING STATE TAX COLLECTION GROWTH AND RETURNING SURPLUSES TO TAXPAYERS (SEE HOUSE, NO. 5006); AND THE INITIATIVE PETITION OF JAMES JOHN STERGIOS AND OTHERS FOR THE PASSAGE OF AN ACT RELATIVE TO REDUCING THE STATE PERSONAL INCOME TAX RATE FROM 5% TO 4%. (SEE HOUSE, NO. 5007)

MA H5407

Replaced by REPORT of the SPECIAL JOINT COMMITTEE on INITIATIVE PETITIONS on the INITIATIVE PETITION of JAMES JOHN STERGIOS AND OTHERS FOR THE PASSAGE OF AN ACT RELATIVE TO REDUCING THE STATE PERSONAL INCOME TAX RATE FROM 5% TO 4%. (see House, No. 5007)

Previously Filed As

MA H5008

To Protect Tenants by Limiting Rent Increases

MA H5007

Relative to Reducing the State Personal Income Tax Rate from 5% To 4%

MA H1554

To secure housing for returning citizens

MA SB266

Relating to certain tax and fee collection procedures and taxpayer suits.

MA HB1937

Relating to certain tax and fee collection procedures and taxpayer suits.

MA S2092

Relative to excise tax collections of electric motor vehicles

MA H5009

Relative to Labor Relations Policies for Committee for Public Counsel Services Employees

MA S864

Limiting excessive growth in the operating budgets of health care oversight agencies

MA S996

To secure housing for returning citizens

MA S2168

Relative to protecting the taxpayers of the Commonwealth

Similar Bills

No similar bills found.