Massachusetts 2025-2026 Regular Session

Massachusetts House Bill H5309

Introduced
4/2/26  
Refer
4/2/26  

Caption

Study Order

Impact

The passage of this bill would empower the Revenue committee to systematically analyze taxation-related issues that could significantly impact state revenue streams and businesses operating within Massachusetts. This exploration could lead to new tax regulations or adjustments to existing statutes. By examining a variety of tax-related proposals, the committee aims to ensure that any measures implemented would be beneficial not only for state revenue but also promote economic growth and business innovation in the region.

Summary

House Bill 5309 proposes a study order for the Massachusetts committee on Revenue to conduct an investigation concerning various revenue petitions related to state taxation. This includes a comprehensive review of multiple House documents numbering 3055, 3057, 3059, among others, that propose specific tax measures such as credits for electric landscaping equipment and taxes on digital advertising services. The intent behind this bill is to assess these legislative proposals and consider any necessary recommendations or new legislation that might arise from this study.

Contention

While specific points of contention around H5309 are yet to be fully articulated as it primarily serves as a framework for investigation, potential debates may arise over the nature of the taxes being proposed, particularly concerning those for digital advertising. Opponents might express concerns that new taxes could hinder the growth of businesses in the digital space or make Massachusetts less competitive. Additionally, advocates for local businesses could support tax credits aimed at smaller enterprises, stressing the need for balanced legislation that encourages local economic development.

Companion Bills

MA H3127

Replaces Providing tax relief for rent-burdened individuals and families

MA H3208

Replaces Establishing a sales tax on digital advertising services

MA H3094

Replaces Relative to incentivizing multi-family housing through redevelopment

MA H3087

Replaces Repealing chapter 62F

MA H3070

Replaces For a COVID-19 vaccination tax credit

MA H3055

Replaces To provide a tax credit for electric landscaping equipment for small yard care businesses

MA H3262

Replaces Relative to income tax rates

MA H3126

Replaces Establishing a tax for online advertising

MA H3129

Replaces Aligning the long-term capital gains tax rate with the short-term capital gains tax rate

MA H3059

Replaces Promoting estate tax fairness

MA H3067

Replaces Relative to oral nicotine products

MA H3278

Replaces Creating a graduated deed excise tax for affordable housing

MA H3082

Replaces Establishing an excise tax on guns and ammunition

MA H3057

Replaces Establishing a tiered corporate minimum tax

Previously Filed As

MA H5352

Study Order

MA H5182

Study Order

MA H5323

Study Order

MA H5213

Study Order

MA H5281

Study Order

MA H5311

Study Order

MA H5307

Study Order

MA H5149

Study Order

MA H5318

Study Order

MA H4733

Study Order

Similar Bills

MA H5281

Study Order

MA S2886

Order relative to authorizing the joint committee on The Judiciary to make an investigation and study of certain current Senate documents relative to judicial matters.

MA S2931

Order relative to authorizing the joint committee on Health Care Financing to make an investigation and study of certain current Senate documents relative to to health care financing matters.

MA H5323

Study Order

MA S2798

Order relative to authorizing the joint committee on Public Safety and Homeland Security, to make an investigation and study of certain current Senate documents relative to public safety matters.

MA H5149

Study Order

MA S2786

Order relative to authorizing the joint committee on Public Service, to make an investigation and study of certain current Senate documents relative to public service matters.

MA S2774

Order relative to authorizing the joint committee on Telecommunications, Utilities and Energy, to make an investigation and study of certain current Senate documents relative to telecommunications, utilities and energy matters.