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HD 3169

An Act relative to delinquent and deferred interest rate uniformity

194th Legislature (2025-2026) Introduced by Mark Cusack

Massachusetts bill standardizing interest rates on delinquent and deferred tax payments to create uniform treatment across tax types and payment arrangements.

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Bill Summary · HD 3169

Legislative bill overview

HD 3169 addresses the interest rates applied to delinquent and deferred tax payments in Massachusetts. The bill aims to create uniformity in how interest accrues on unpaid taxes and extended payment arrangements across different tax types and situations. This standardizes what are currently potentially inconsistent rate structures in the state's tax code.

Why is this important

Inconsistent interest rates on delinquent taxes can create confusion for taxpayers and unequal treatment depending on tax type or circumstance. Standardizing these rates simplifies tax administration, improves predictability for taxpayers managing payment plans, and may affect revenue collection for the state. The bill addresses a technical but meaningful aspect of Massachusetts' tax compliance and enforcement system.

Potential points of contention

  • Revenue impact: Standardizing rates could either increase or decrease state tax revenue depending on whether rates move upward or downward, affecting the state budget
  • Taxpayer fairness: Different taxpayer groups may benefit or face disadvantages depending on which direction rates are harmonized
  • Business compliance: Companies managing deferred payment arrangements need clarity on how changes affect existing obligations and future liabilities

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

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