Massachusetts 2025-2026 Regular Session

Massachusetts House Bill H5313

Introduced
4/21/26  
Refer
4/21/26  

Caption

Study Order

Impact

If enacted, H5313 will alter certain aspects of the state's tax regulations, particularly those relating to sales tax exemptions and income tax deductions. This bill could potentially lighten the financial burden on consumers looking to purchase personal safety equipment, thereby encouraging greater sales in this market. The proposed tax deduction for gun safes could also influence consumer behavior, as individuals may be more likely to invest in such safety measures with the incentive of reduced tax liability.

Summary

House Bill H5313 aims to extend the sales tax exemption for specific personal safety devices and proposes an income tax deduction for purchases of gun safes. The intent behind this legislation is to enhance public safety by making it more financially accessible for individuals to acquire these items that are deemed essential for personal protection. Advocates of the bill argue that it addresses a pressing need for greater safety measures within households and promotes responsible gun ownership practices.

Contention

The discussion surrounding H5313 has revealed several points of contention. Opponents of the bill express concerns that making firearm-related safety devices more financially accessible could inadvertently encourage gun ownership among those who may not be responsible. Furthermore, there are debates on how these tax incentives could funnel additional economic resources into the firearms industry rather than directly addressing broader public safety issues. On the flip side, proponents emphasize the importance of safeguarding personal property and the necessity of promoting responsible firearm storage.

Notable_points

The legislation is also presented in the context of an increasing national conversation about gun ownership and safety, reflecting an ongoing balance between personal freedoms and public safety initiatives. Initial responses from stakeholders highlight the complexities in aligning economic incentives with social responsibilities, making H5313 a critical piece of legislation in Massachusetts state law.

Companion Bills

MA H3019

Replaces Exempting certain fraternal organizations from the tax of sales of alcoholic beverages

MA H3098

Replaces Relative to home heating oil deductions

MA H3044

Replaces Relative to tax exemptions for contributions to a 401(k) through a sole proprietorship

MA H3135

Replaces Relative to the tax exemption status of municipal employee pensions

MA H3200

Replaces Providing tax credits to promote the adoption of a dog or cat from a shelter

MA H3137

Replaces Relative to Title 5 income tax credit reform

MA H3172

Replaces Relative to taxes for tipped wages

MA H3269

Replaces Establishing a transferable pediatric cancer research tax credit

MA H3257

Replaces To give tax relief to parents with children in private schools

MA H3268

Replaces Providing for certain sales and use tax exemptions

MA H3249

Replaces Relative to creating manufacturing and economic development in the Commonwealth

MA H3203

Replaces Relative to gun safe deductions

MA H3143

Replaces Relative to exempting municipalities from the gas tax

MA H3096

Replaces Relative to work from home incentives

MA H3033

Replaces Relative to the fuel tax

MA H3150

Replaces Relative to expanding 529 deductions

MA H3202

Replaces Relative to the exemption of personal safety devices

MA H3049

Replaces To exempt certain personal protection equipment from sales tax

MA H3184

Replaces Implementing a home water filtration tax credit

MA H3170

Replaces Relative to lowering the sales tax to 5%

MA H3007

Replaces Relative to the exemption of the sales or use tax for leased motor vehicles

MA H3151

Replaces Relative to increasing 529 deductions

MA H3171

Replaces To exempt municipalities from the gas tax

MA H3142

Replaces Relative to exempting small businesses from the telecommunications tax

MA H3173

Replaces Relative to taxes on overtime wages

MA H3267

Replaces Relative to a sales tax exemption for the needs of young children

MA H3248

Replaces Granting an income tax exemption for new manufacturing corporations

MA H3251

Replaces To exclude tipped wages from taxable income

MA H4325

Replaces To grant state income tax exemption for school fees and charges

Previously Filed As

MA H5065

Study Order

MA H5322

Study Order

MA H5281

Study Order

MA H5149

Study Order

MA H5323

Study Order

MA H5311

Study Order

MA H5203

Study Order

MA H4883

Study Order

MA H5352

Study Order

MA H4677

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.