H 5596

HOUSE . . . . . . . . No. 5596
  The Commonwealth of Massachusetts
  ________________________________________
  HOUSE OF REPRESENTATIVES, July 23, 2026.
     The committee on Revenue, to whom were referred the petition
(accompanied by bill, Senate, No. 1944) of Thomas Egan and Sean Reid
for legislation to exempt private pension income from taxation; the
petition (accompanied by bill, Senate, No. 1945) of John J. Cronin for
legislation to impose an excise tax on oral nicotine products; the petition
(accompanied by bill, Senate, No. 1946) of John J. Cronin, Vanna
Howard, James K. Hawkins and John F. Keenan for legislation relative to
the housing development incentive program; the petition (accompanied by
bill, Senate, No. 1949) of Julian Cyr, John F. Keenan and Bruce E. Tarr
for legislation to protect youth by closing the synthetic nicotine loophole;
the petition (accompanied by bill, Senate, No. 1952) of Julian Cyr for
legislation to establish the rural jobs act to promote the retention and
expansion of existing jobs, stimulate the creation of new jobs, and attract
new business and industry to rural areas; the petition (accompanied by bill,
Senate, No. 1959) of Sal N. DiDomenico for legislation relative to the
relief of mortgage debt; the petition (accompanied by bill, Senate, No.
1960) of Sal N. DiDomenico for legislation to establish tax credits for
health care preceptorship that pairs an eligible student with a health care
practitioner to attain specified learning objectives; the petition
(accompanied by bill, Senate, No. 1965) of William J. Driscoll, Jr. for
legislation to support disaster response and broadband infrastructure
affordability by allowing certain tax exemptions; the petition
(accompanied by bill, Senate, No. 1976) of Ryan C. Fattman, Joseph D.
McKenna and Bruce E. Tarr for legislation to abolish the death tax; the
petition (accompanied by bill, Senate, No. 1977) of Ryan C. Fattman and
Bruce E. Tarr for legislation to reduce the costs for adoption; the petition
(accompanied by bill, Senate, No. 1979) of Ryan C. Fattman for
legislation to stimulate small business investment; the petition
(accompanied by bill, Senate, No. 1982) of Ryan C. Fattman and Bruce E.
Tarr for legislation to exempt residential security systems from sales tax;
the petition (accompanied by bill, Senate, No. 1984) of Ryan C. Fattman
and Bruce E. Tarr for legislation to establish an empowerment scholarship
tax credit to expand educational opportunities and fair access to quality
education for low-and-moderate-income students; the petition
(accompanied by bill, Senate, No. 1987) of Ryan C. Fattman and Bruce E.
Tarr for legislation to establish a child care tax credit in the
Commonwealth; the petition (accompanied by bill, Senate, No. 1989) of
Ryan C. Fattman and Bruce E. Tarr relative to the Massachusetts estate
tax; the petition (accompanied by bill, Senate, No. 1990) of Ryan C.
Fattman and Bruce E. Tarr for legislation relative to the state personal
income tax for low-income earners; the petition (accompanied by bill,
Senate, No. 1995) of Ryan C. Fattman and Bruce E. Tarr for legislation to
update the estate tax bring Massachusetts in line with the federal level
threshold for taxable estates and credits; the petition (accompanied by bill,
Senate, No. 1996) of Paul R. Feeney for legislation relative to taxation of
equipment used to provide broadband communication services; the
petition (accompanied by bill, Senate, No. 2004) of Dylan A. Fernandes
relative to taxation of digital advertising services; the petition
(accompanied by bill, Senate, No. 2005) of Barry R. Finegold for
legislation relative to economic development initiatives; the petition
(accompanied by bill, Senate, No. 2007) of Barry R. Finegold for
legislation to promote the redevelopment of contaminated sites through
tax credits; the petition (accompanied by bill, Senate, No. 2008) of Barry
R. Finegold for legislation to permit the inclusion of bitcoin and other
stable digital financial assets to serve as stores of value and provide a
hedge against inflation, thereby protecting the purchasing power of state
funds; the petition (accompanied by bill, Senate, No. 2015) of Adam
Gomez, Michael J. Barrett and Manny Cruz for legislation to establish a
tiered corporate minimum tax; the petition (accompanied by bill, Senate,
No. 2017) of Patricia D. Jehlen for legislation to establish a tax on local
revenues from digital advertising; the petition (accompanied by bill,
Senate, No. 2019) of Patricia D. Jehlen for legislation relative to certain
child-care deductions for taxable purposes; the petition (accompanied by
bill, Senate, No. 2020) of John F. Keenan, Patricia D. Jehlen and Jason M.
Lewis for legislation to protect youth from nicotine addiction by
increasing the tax on cigarettes; the petition (accompanied by bill, Senate,
No. 2028) of Jason M. Lewis relative to the sales tax for certain purchases
by rental companies; the petition (accompanied by bill, Senate, No. 2029)
of Jason M. Lewis and Brendan P. Crighton for legislation relative to the
fair taxation of alcoholic beverages; the petition (accompanied by bill,
Senate, No. 2030) of Vincent Dixon, for legislation for a literacy tax
credit; the petition (accompanied by bill, Senate, No. 2031) of Vincent
Dixon, for legislation for a grade improvement tax credit; the petition
(accompanied by bill, Senate, No. 2035) of Jason M. Lewis and Rebecca
L. Rausch for legislation to eliminate the tax deduction for direct-to-
consumer pharmaceutical marketing; the petition (accompanied by bill,
Senate, No. 2039) of Mark C. Montigny for legislation relative to the
relief of mortgage debt; the petition (accompanied by bill, Senate, No.
2040) of Mark C. Montigny for legislation to clarify occupancy excise and
internet hotel room resellers; the petition (accompanied by bill, Senate,
No. 2042) of Mark C. Montigny for legislation relative to economic
development tax credits; the petition (accompanied by bill, Senate, No.
2043) of Michael O. Moore for legislation relative to the taxation of small
business in the commonwealth; the petition (accompanied by bill, Senate,
No. 2044) of Michael O. Moore for legislation to equalize the Department
of Revenue interest rates; the petition (accompanied by bill, Senate, No.
2050) of Patrick M. O'Connor for legislation to exempt active duty
military personnel from state income tax while based out of state; the
petition (accompanied by bill, Senate, No. 2053) of Patrick M. O'Connor
for legislation to establish a tax credit for individuals paying for home
health care and hospice; the petition (accompanied by bill, Senate, No.
2055) of Patrick M. O'Connor for legislation to repeal the sales tax on
boats built or rebuilt in the commonwealth; the petition (accompanied by
bill, Senate, No. 2056) of Patrick M. O'Connor for legislation relative to
relieving minors of income tax obligations; the petition (accompanied by
bill, Senate, No. 2058) of Patrick M. O'Connor for legislation to establish
a tax credit for the purchase of hearing aids; the petition (accompanied by
bill, Senate, No. 2059) of Patrick M. O'Connor for legislation to establish
a tax credit for families caring for relatives with aphasia; the petition
(accompanied by bill, Senate, No. 2060) of Patrick M. O'Connor for
legislation to establish a tax credit for families caring for elderly relatives
and victims of Alzheimer's and Dementia; the petition (accompanied by
bill, Senate, No. 2068) of Rebecca L. Rausch for legislation relative to
hostile learning environments at higher education institutes and tax
exemptions; the petition (accompanied by bill, Senate, No. 2075) of Bruce
E. Tarr for legislation relative to provide direct relief to the residents of the
commonwealth by increasing the threshold on no tax status; the petition
(accompanied by bill, Senate, No. 2078) of Bruce E. Tarr for legislation to
exempt certain medical supplies from the state sales tax; the petition
(accompanied by bill, Senate, No. 2080) of Bruce E. Tarr for legislation to
create a super research and development tax credit; the petition
(accompanied by bill, Senate, No. 2081) of Bruce E. Tarr for legislation
relative to the taxation of rolling stock; the petition (accompanied by bill,
Senate, No. 2082) of Bruce E. Tarr for legislation relative to the taxation
of rolling stock for trucking and railcars; the petition (accompanied by bill,
Senate, No. 2086) of Bruce E. Tarr for legislation relative to sales tax
reduction to 5%; the petition (accompanied by bill, Senate, No. 2087) of
Bruce E. Tarr for legislation relative to the short term capital gains rate to
make Massachusetts more competitive; the petition (accompanied by bill,
Senate, No. 2088) of Bruce E. Tarr for legislation relative to modernizing
the estate tax; the petition (accompanied by bill, Senate, No. 2090) of
Sofia Isabella FloresQuero Llamas, and Mariah Delaney Eskel, for
legislation relative to energy tax credits for corporations; the petition
(accompanied by bill, Senate, No. 2091) of Bruce E. Tarr for legislation to
allow for the deduction of business interest; and the petition (accompanied
by bill, Senate, No. 2098) of John C. Velis for legislation to incentivize
public service by offering a tax credit, reports recommending that the
accompanying order (House, No. 5596) ought to be adopted [Senator
Fattman dissents].
  For the committee,
  ADRIAN C. MADARO.
      HOUSE . . . . . . . . . . . . . . . No. 5596
  The Commonwealth of Massachusetts
  House of Representatives, July 23, 2026.
 1  Ordered, That the committee on Revenue be authorized to sit during a recess of the
 2   General Court to make an investigation and study of Senate documents numbered 1944, 1945,
 3   1946, 1949, 1952, 1959, 1960, 1965, 1976, 1977, 1979, 1982, 1984, 1987, 1989, 1990, 1995,
 4   1996, 2004, 2005, 2007, 2008, 2015, 2017, 2019, 2020, 2028, 2029, 2030, 2031, 2035, 2039,
 5   2040, 2042, 2043, 2044, 2050, 2053, 2055, 2056, 2058, 2059, 2060, 2068, 2075, 2078, 2080,
 6   2081, 2082, 2086, 2087, 2088, 2090, 2091 and 2098, relative to sales tax, estate tax, tax credits,
 7   and other revenue matters.
 8  Said committee shall report to the General Court the results of its investigation and study
 9   and its recommendations, if any, together with drafts of legislation necessary to carry such
10   recommendations into effect, by filing the same with the Clerk of the House of Representatives
11   on or before December 31, 2026.
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