Massachusetts 2025-2026 Regular Session

Massachusetts House Bill H5318

Introduced
4/2/26  
Refer
4/2/26  

Caption

Study Order

Impact

If enacted, HB 5318 would amend existing tax laws concerning transportation and environmental practices in the state. The introduction of tax credits could have significant implications for users of public waterways, making it more affordable for residents to access transportation options that align with environmental stewardship goals. Additionally, the bill could stimulate local economies by increasing access to tourism and commerce along waterways while contributing to public health and environmental sustainability.

Summary

House Bill 5318 proposes the establishment of tax credits for users of public waterway transportation in Massachusetts, aiming to encourage the utilization of eco-friendly transit options. This legislation is part of a broader initiative to enhance public transit infrastructure and services while potentially providing financial relief to residents who opt for waterways as their primary mode of transit. By incentivizing this method of transportation, the bill seeks to promote sustainability and reduce traffic congestion on roads.

Contention

While supporters of HB 5318 tout its benefits for both the environment and local economies, some critics raise concerns about the fiscal implications of granting tax credits. Opponents argue that such credits could lead to a decrease in state tax revenue, thereby affecting funding for other essential services. Moreover, there is debate about the effectiveness of tax incentives versus direct investments in public transportation infrastructure and whether the expected increase in waterway usage would justify the tax expenditures.

Additional_notes

The discussions surrounding HB 5318 reflect a growing interest in innovative solutions for transportation challenges in Massachusetts. As cities adapt to more environmentally-friendly practices, the implications of such legislation will be closely monitored by stakeholders including environmental groups, fiscal conservatives, and local government agencies.

Companion Bills

MA H3119

Replaces Relative to taxation of equipment used to provide broadband communication services

MA H3217

Replaces Relative to retail deliveries

MA H3218

Replaces Establishing tax credits for health care preceptorship

MA H3195

Replaces Regarding a sales tax exemption

MA H3014

Replaces Establishing tax credits for the adoption of cats and dogs

MA H3075

Replaces Relative to protecting youth by closing the synthetic nicotine loophole

MA H3068

Replaces Relative to delinquent and deferred interest rate uniformity

MA H3260

Replaces Allowing for a tax credit for rent paid on the personal residence of the taxpayer

MA H3071

Replaces Relative to the uniform sales tax

MA H3072

Replaces For an enabling authority - Vaccination Tax Credit

MA H3216

Replaces Supporting home sales to first-time home buyers

MA H3163

Replaces To create an income tax deduction for municipal and school fees

MA H3247

Replaces To promote the development of abandoned buildings

MA H3174

Replaces Relative to a child and dependent care tax credit

MA H3205

Replaces To update certain changes to property tax collection laws

MA H3122

Replaces To support educational opportunity for all

MA H3197

Replaces Relative to the sustainability of the family child care sector

MA H3281

Replaces Relative to the taxation of inventory in manufacturing

MA H3199

Replaces To establish a sales tax exemption for earth day

MA H3081

Replaces Establishing a tax exemption for pension income for certain senior citizens of the Commonwealth

MA H3074

Replaces Protecting youth from nicotine addiction

MA H3103

Replaces To further lead remediation in rental housing by increasing the deleading credit

MA H3024

Replaces Relative to a sales tax exemption for animal medication prescribed by veterinarians

MA H3107

Replaces Relative to overtime pay for agricultural laborers in Massachusetts

MA H3182

Replaces Relative to a capital gains tax credit for first time homebuyers

MA H3090

Replaces Establishing the Massachusetts Maritime Commercial Development tax credit

MA H3168

Replaces To extend the research and development sales tax exemption

MA H3013

Replaces Establishing a tax credit for users of public waterway transportation

MA H3253

Replaces Relative to property tax exemptions for the increased value of a home as a result of certain alterations and improvements to the home

MA H3201

Replaces Relative to tax credits for residents in manufactured housing communities

MA H3180

Replaces Relative to a first-time homebuyer tax credit

MA H3052

Replaces Relative to public benefit corporations

MA H3270

Replaces Relative to the Massachusetts estate tax code

MA H3189

Replaces To establish a vendors’ collection allowance

MA H3123

Replaces Relative to the repeal of the sales tax exemption for aircraft

MA H3181

Replaces Relative to a first-time homebuyer tax deduction

MA H3048

Replaces Relative to increasing interest rate deductions

MA H3039

Replaces Relative to the housing development incentive program

MA H3160

Replaces Relative to the sales tax

MA H3017

Replaces Relative to the deduction of health insurance payments from gross income for self employed individuals

MA H3232

Replaces Relative to supporting local journalism

MA H3117

Replaces To support disaster response and broadband infrastructure affordability

MA H3091

Replaces Establishing a tax credit for artist work space

MA H4050

Replaces To amend the General Laws, in relation to promoting the health and well-being of the residents of the Commonwealth of Massachusetts by establishing a comprehensive framework supporting public health and safety through regulated adult use, support services, and cultivation of psilocybin-containing fungi; and providing for taxation and appropriation thereof

MA H4081

Replaces Relative to problem properties, enhancing fire safety and addressing resident displacement

MA H4080

Replaces To adjust the airplane fuel taxes to support mode shift

MA H4083

Replaces Relative to the replacement of the Bourne Bridge

MA H4219

Replaces Establishing a transportation contribution from large employers

Previously Filed As

MA H5311

Study Order

MA H5281

Study Order

MA H5149

Study Order

MA H4775

Study Order

MA H5322

Study Order

MA H5184

Study Order

MA H5309

Study Order

MA H5195

Study Order

MA H5338

Study Order

MA H5323

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.