MA H3801

Bill

MA H3801

Relative to the estate tax

Introduced
05/20/2021

In Committee
05/20/2021

Crossed Over

Passed

Dead
12/31/2022

Introduced Session

192nd General Court

Bill Summary

Relative to the estate tax. Revenue.

AI Summary

This bill proposes to amend the estate tax law in Massachusetts by exempting estates valued at or less than $1,040,000 from the estate tax. The existing law imposes an estate tax on the transfer of property upon the death of an individual, but this bill would provide an exemption for estates below the specified threshold, effectively reducing the tax burden for smaller estates.

Committee Categories

Budget and Finance

Sponsors (2)

David DeCoste (R)*, Steve Xiarhos (R),

Last Action

Accompanied a new draft, see H4997 (on 07/11/2022)

Official Document

https://malegislature.gov/Bills/192/H3801

(21 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://malegislature.gov/Bills/192/H3801
Bill	https://malegislature.gov/Bills/192/H3801.pdf

Bill	Bill Name	Last Action	Type
H2849	Relative to taxes due upon the death of active duty personnel and the elderly	No further action taken	Similar To
H2891	To protect elder housing	No further action taken	Similar To
H2936	Relative to privately owned public use airport real estate taxes	Accompanied a study order, see H5043	Similar To
H2943	Providing volunteer firefighters and emergency medical technicians with a local option real estate tax exemption	Accompanied a study order, see H5279	Similar To
H3938	Authorizing the city of Somerville to impose a real estate transfer fee	No further action taken	Similar To
H4997	To improve Massachusetts' competitiveness and reduce the cost of living	No further action taken	Replaced by
S1362	Providing a tax exemption for certain qualifying real estate in the town of Hamilton	Signed by the Governor, Chapter 112 of the Acts of 2021	Similar To
S178	Providing consumers with equal protection for all real estate appraisals	Bill reported favorably by committee and referred to the committee on Senate Ways and Means	Similar To
S1813	Improving the fairness of our tax laws	Accompanied a study order, see H5247	Similar To
S1853	Providing for climate change adaptation infrastructure and affordable housing investments in the Commonwealth	Accompanied a study order, see H5351	Similar To
S1860	Relative to the small commercial tax exemption	Accompanied a study order, see H5250	Similar To
S1867	Relative to taxes due upon the death of active duty personnel and the elderly	Bill reported favorably by committee and referred to the committee on Senate Rules	Similar To
S1919	Relative to real estate tax abatements to help businesses impacted by the Phase IV reopening plan	Accompanied a study order, see H5250	Similar To
S1961	Relative to property taxes and senior citizens	Accompanied a study order, see S2743	Similar To
S1975	Granting property tax relief to seniors	Accompanied a study order, see S2743	Similar To
S2312	Relative to motor vehicle excise taxes	Bill reported favorably by committee and referred to the committee on Senate Ways and Means	Similar To
S2437	Establishing a real estate transfer fee upon the transfer of property in the town of Concord	Read second and ordered to a third reading	Similar To
S2581	Relative to an amendment to chapter 174 of the acts of 2020 for the town of Hamilton	Signed by the Governor, Chapter 213 of the Acts of 2022	Similar To
S868	Empowering cities and towns to impose a fee on certain real estate transactions to support affordable housing	Accompanied a study order, see H5351	Similar To
S881	Relative to full disclosure of fees	Accompanied a study order, see H5276	Similar To
S971	To clarify homestead estates	Accompanied H1816	Similar To

Bill

Bill Name

Last Action

Type

H2849

Relative to taxes due upon the death of active duty personnel and the elderly

No further action taken

Similar To

H2891

To protect elder housing

No further action taken

Similar To

H2936

Relative to privately owned public use airport real estate taxes

Accompanied a study order, see H5043

Similar To

H2943

Providing volunteer firefighters and emergency medical technicians with a local option real estate tax exemption

Accompanied a study order, see H5279

Similar To

H3938

Authorizing the city of Somerville to impose a real estate transfer fee

No further action taken

Similar To

H4997

To improve Massachusetts' competitiveness and reduce the cost of living

No further action taken

Replaced by

S1362

Providing a tax exemption for certain qualifying real estate in the town of Hamilton

Signed by the Governor, Chapter 112 of the Acts of 2021

Similar To

S178

Providing consumers with equal protection for all real estate appraisals

Bill reported favorably by committee and referred to the committee on Senate Ways and Means

Similar To

S1813

Improving the fairness of our tax laws

Accompanied a study order, see H5247

Similar To

S1853

Providing for climate change adaptation infrastructure and affordable housing investments in the Commonwealth

Accompanied a study order, see H5351

Similar To

S1860

Relative to the small commercial tax exemption

Accompanied a study order, see H5250

Similar To

S1867

Relative to taxes due upon the death of active duty personnel and the elderly

Bill reported favorably by committee and referred to the committee on Senate Rules

Similar To

S1919

Relative to real estate tax abatements to help businesses impacted by the Phase IV reopening plan

Accompanied a study order, see H5250

Similar To

S1961

Relative to property taxes and senior citizens

Accompanied a study order, see S2743

Similar To

S1975

Granting property tax relief to seniors

Accompanied a study order, see S2743

Similar To

S2312

Relative to motor vehicle excise taxes

Bill reported favorably by committee and referred to the committee on Senate Ways and Means

Similar To

S2437

Establishing a real estate transfer fee upon the transfer of property in the town of Concord

Read second and ordered to a third reading

Similar To

S2581

Relative to an amendment to chapter 174 of the acts of 2020 for the town of Hamilton

Signed by the Governor, Chapter 213 of the Acts of 2022

Similar To

S868

Empowering cities and towns to impose a fee on certain real estate transactions to support affordable housing

Accompanied a study order, see H5351

Similar To

S881

Relative to full disclosure of fees

Accompanied a study order, see H5276

Similar To

S971

To clarify homestead estates

Accompanied H1816

Similar To

Bill > H3801

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (2)

Last Action

Official Document

bill text

bill summary

bill summary

bill summary