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SD 655

An Act abolishing the death tax

194th Legislature (2025-2026) Introduced by Ryan Fattman and 2 co-sponsors

Abolishes Massachusetts' state estate tax by repealing Chapter 65C, removing the death tax on estates with no replacement levy; affects estate owners, executors, and planners.

House concurred
0
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Bill Summary · SD 655

Summary: An Act abolishing the death tax (Senate Docket No. 655)

Overview

  • Bill number: SD 655 (Senate Docket No. 655)
  • Title: An Act abolishing the death tax
  • Purpose: Repeal the Massachusetts state estate tax by abolishing the current framework for the "death tax."
  • Status: House concurred; referred to the committee on Revenue
  • Introduced: February 27, 2025
  • Session context: Proposed bill in the 2025-2026 General Court; similar matter previously filed in 2023-2024 (Senate No. 1802)

What the bill would do

  • Core action: Repeal Chapter 65C of the General Laws, as it appears in the 2022 Official Edition.
  • Effect: Abolishes the Massachusetts state estate tax (the “death tax”) by eliminating the statutory framework governing it.

Key provisions and changes

  • Repeal language: “Chapter 65C of the General Laws, as appearing in the 2022 Official Edition, is hereby repealed.”
  • Scope: Removes state-imposed tax on estates that would have been subject to the Chapter 65C estate tax regime.
  • No replacement levy specified: The bill text, as filed, does not propose a replacement tax; it focuses on abolishing the existing death tax.

Who would be affected

  • Estate owners and beneficiaries in Massachusetts: Individuals whose estates previously would have been subject to the state estate tax would no longer face Massachusetts-level taxation on estates under Chapter 65C.
  • Estate planners and executors: Would adjust planning strategies away from state estate-tax considerations.
  • State revenue context: Potential reduction in state revenues associated with estate tax collections (exact fiscal impact not specified in the bill text).

Procedural and timeline aspects

  • Introduced: February 27, 2025
  • House action: Concurred on February 27, 2025
  • Committee reference: Referred to the Committee on Revenue on February 27, 2025
  • Documentation: Filed as Senate Docket No. 655; “Presented by” Senator Ryan C. Fattman with co-sponsors
  • Legislative history note: Similar legislation was previously filed in the 2023-2024 session (Senate No. 1802)

Fiscal and policy considerations (highlights)

  • The bill repeals the statewide estate tax framework; this would remove a source of state revenue associated with estate taxation.
  • Federal estate taxes remain a separate and unaffected regime; the bill does not address federal tax policy.
  • The exact fiscal impact (revenue loss, timing, and any transitional arrangements) is not detailed within the provided text.

Next steps for readers

  • Monitor further committee hearings and amendments in the Revenue Committee.
  • Track floor votes in both chambers for final enactment.
  • Review any fiscal impact analyses released by the Department of Revenue or fiscal committees.

Compiled from official sources — confirm details with the bill’s official record.

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