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SD 1072

An Act establishing a tax credit for the purchase of hearing aids

194th Legislature (2025-2026) Introduced by Patrick O'Connor

Massachusetts proposes tax credit for hearing aid purchases to reduce out-of-pocket costs for residents with hearing loss.

House concurred
0
WeVote Research Nonpartisan
Bill Summary · SD 1072

Legislative bill overview

SD 1072 creates a tax credit in Massachusetts for individuals who purchase hearing aids. The credit would reduce the state income tax liability of eligible taxpayers who incur hearing aid expenses. The bill represents a state-level effort to reduce the out-of-pocket costs associated with hearing healthcare.

Why is this important

Hearing aids are expensive medical devices, typically costing $2,000-$6,000 per pair, creating financial barriers for many people with hearing loss. A tax credit could improve access to hearing healthcare, particularly for middle-income residents who don't qualify for other assistance programs but still struggle with the cost. Addressing hearing loss has documented public health benefits, including improved cognitive outcomes and reduced social isolation.

Potential points of contention

  • Cost to state budget: The fiscal impact is unclear without knowing the credit amount and eligibility income thresholds; potentially significant depending on uptake and credit size
  • Design questions: No details yet on whether the credit is refundable or non-refundable, income limits, annual caps, and whether it covers all hearing aids or only specific types
  • Equity concerns: Tax credits primarily benefit higher-income filers who owe taxes; lower-income residents might benefit more from direct subsidies or rebates at point-of-purchase
  • Coverage overlap: Unclear how this interacts with existing insurance coverage, Medicare/Medicaid benefits, or manufacturer patient assistance programs

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

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