Bill

Bill > H2960


MA H2960

MA H2960
To raise estate tax threshold to $2M and eliminate cliff


summary

Introduced
02/16/2023
In Committee
02/16/2023
Crossed Over
Passed
Dead
12/31/2024

Introduced Session

193rd General Court

Bill Summary

For legislation to raise the estate tax threshold. Revenue.

AI Summary

This bill proposes to raise the estate tax threshold to $2 million and eliminate the "cliff" effect, where a small increase in the value of an estate can lead to a significant increase in the estate tax owed. Specifically, the bill would amend Chapter 65C of the Massachusetts General Laws to state that no estate tax shall be imposed that reduces the decedent's Massachusetts net estate to less than $2 million for decedents dying after December 31, 2022.

Committee Categories

Budget and Finance

Sponsors (24)

Last Action

Accompanied a study order, see H4721 (on 06/13/2024)

bill text


bill summary

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bill summary

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bill summary

Document Type Source Location
State Bill Page https://malegislature.gov/Bills/193/H2960
BillText https://malegislature.gov/Bills/193/H2960.pdf
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