MA H5596

Bill

MA H5596

Study Order

Introduced
07/23/2026

In Committee
07/23/2026

Crossed Over

Passed

Dead

Introduced Session

194th General Court

Bill Summary

Relativerelative to sales tax, estate tax, tax credits, and other revenue matters.

Sponsors (0)

No sponsors listed

Other Sponsors (1)

Joint Committee on Revenue (Joint)

Last Action

Discharged to the committee on House Rules (on 07/23/2026)

Official Document

https://malegislature.gov/Bills/194/H5596

(55 Companion Bills)

Version:

Document Type	Source Location	Created
State Bill Page	https://malegislature.gov/Bills/194/H5596	07/23/2026
BillText	https://malegislature.gov/Bills/194/H5596.pdf	07/23/2026

Bill	Bill Name	Last Action	Type
S1944	Relative to the exemption of private pension income from taxation	Accompanied a study order, see H5596	Replaces
S1945	To impose an excise tax on oral nicotine products	Accompanied a study order, see H5596	Replaces
S1946	Relative to the housing development incentive program	Accompanied a study order, see H5596	Replaces
S1949	Relative to protecting youth by closing the synthetic nicotine loophole	Accompanied a study order, see H5596	Replaces
S1952	Establishing the rural jobs act	Accompanied a study order, see H5596	Replaces
S1959	Promoting mortgage debt relief	Accompanied a study order, see H5596	Replaces
S1960	Establishing tax credits for health care preceptorship	Accompanied a study order, see H5596	Replaces
S1965	To support disaster response and broadband infrastructure affordability	Accompanied a study order, see H5596	Replaces
S1976	Abolishing the death tax	Accompanied a study order, see H5596	Replaces
S1977	Reducing the costs for adoption	Accompanied a study order, see H5596	Replaces
S1979	Stimulating small business investment	Accompanied a study order, see H5596	Replaces
S1982	Exempting residential security systems from sales tax	Accompanied a study order, see H5596	Replaces
S1984	Establishing an empowerment scholarship tax credit to expand educational opportunities	Accompanied a study order, see H5596	Replaces
S1987	Establishing a child care tax credit in the Commonwealth	Accompanied a study order, see H5596	Replaces
S1989	Relative to the Massachusetts estate tax	Accompanied a study order, see H5596	Replaces
S1990	Relative to the state personal income tax for low-income earners	Accompanied a study order, see H5596	Replaces
S1995	Updating the estate tax	Accompanied a study order, see H5596	Replaces
S1996	Relative to taxation of equipment used to provide broadband communication services	Accompanied a study order, see H5596	Replaces
S2004	Relative to taxation of digital advertising services	Accompanied a study order, see H5596	Replaces
S2005	Authorizing an excise tax credit for eligible semiconductor companies	Accompanied a study order, see H5596	Replaces
S2007	Facilitating brownfields redevelopment	Accompanied a study order, see H5596	Replaces
S2008	Allowing for fiscal resilience through strategic investment in stable digital financial assets	Accompanied a study order, see H5596	Replaces
S2015	Establishing a tiered corporate minimum tax	Accompanied a study order, see H5596	Replaces
S2017	Establishing a tax on local revenues from digital advertising	Accompanied a study order, see H5596	Replaces
S2019	Relative to the sustainability of the family childcare sector	Accompanied a study order, see H5596	Replaces
S2020	Protecting youth from nicotine addiction by increasing the tax on cigarettes	Accompanied a study order, see H5596	Replaces
S2028	Relative to the sales tax	Accompanied a study order, see H5596	Replaces
S2029	Relative to the fair taxation of alcoholic beverages	Accompanied a study order, see H5596	Replaces
S2030	For a literacy tax credit	Accompanied a study order, see H5596	Replaces
S2031	For a grade improvement tax credit	Accompanied a study order, see H5596	Replaces
S2035	To eliminate the tax deduction for direct-to-consumer pharmaceutical marketing	Accompanied a study order, see H5596	Replaces
S2039	Relative to the relief of mortgage debt	Accompanied a study order, see H5596	Replaces
S2040	Clarifying occupancy excise and internet hotel room resellers	Accompanied a study order, see H5596	Replaces
S2042	Relative to economic development tax credits	Accompanied a study order, see H5596	Replaces
S2043	Relative to the taxation of small business in the commonwealth	Accompanied a study order, see H5596	Replaces
S2044	Relative to equalizing the Department of Revenue interest rates	Accompanied a study order, see H5596	Replaces
S2050	Relative to exempting active duty military personnel from state income tax while based out of state	Accompanied a study order, see H5596	Replaces
S2053	Establishing a tax credit for individuals paying for home health care and hospice	Accompanied a study order, see H5596	Replaces
S2055	Repealing the sales tax on boats built or rebuilt in the commonwealth	Accompanied a study order, see H5596	Replaces
S2056	Relative to relieving minors of income tax obligations	Accompanied a study order, see H5596	Replaces
S2058	Establishing a tax credit for the purchase of hearing aids	Accompanied a study order, see H5596	Replaces
S2059	Establishing a tax credit for families caring for relatives with aphasia	Accompanied a study order, see H5596	Replaces
S2060	Establishing a tax credit for families caring for elderly relatives and victims of Alzheimer's and Dementia	Accompanied a study order, see H5596	Replaces
S2068	Addressing hostile learning environments at higher education institutions	Accompanied a study order, see H5596	Replaces
S2075	Relative to providing direct relief to the residents of the commonwealth by increasing the threshold on no tax status	Accompanied a study order, see H5596	Replaces
S2078	Relative to exempting certain medical supplies from the state sales tax	Accompanied a study order, see H5596	Replaces
S2080	Relative to the creation of a super research and development tax credit	Accompanied a study order, see H5596	Replaces
S2081	Relative to the taxation of rolling stock	Accompanied a study order, see H5596	Replaces
S2082	Relative to the taxation of rolling stock for trucking and railcars	Accompanied a study order, see H5596	Replaces
S2086	Relative to sales tax reduction to 5%	Accompanied a study order, see H5596	Replaces
S2087	Relative to the short term capital gains rate to make Massachusetts more competitive	Accompanied a study order, see H5596	Replaces
S2088	Relative to modernizing the estate tax	Accompanied a study order, see H5596	Replaces
S2090	Relative to commercial renewable investments	Accompanied a study order, see H5596	Replaces
S2091	Allowing for the deduction of business interest	Accompanied a study order, see H5596	Replaces
S2098	To incentivize public service	Accompanied a study order, see H5596	Replaces

Bill

Bill Name

Last Action

Type

S1944

Relative to the exemption of private pension income from taxation