WeVote
Log In

Bill

Bill

HD 109

An Act relative to medical and dental expense deductions

194th Legislature (2025-2026) Introduced by Adam Scanlon

HD 109 adjusts Massachusetts tax deductions for medical and dental expenses, reducing taxes for residents with qualifying healthcare costs.

0
WeVote Research Nonpartisan
Bill Summary · HD 109

Legislative bill overview

HD 109 would modify Massachusetts' tax treatment of medical and dental expenses by adjusting deduction thresholds or eligibility criteria for state income tax purposes. The bill seeks to provide tax relief to residents who incur significant healthcare costs not covered by insurance.

Why is this important

Medical and dental expenses represent substantial out-of-pocket costs for many Massachusetts residents, and tax deductions can meaningfully offset financial burden. Changes to deduction rules directly affect which households qualify for tax relief and how much they can deduct, influencing both individual finances and state tax revenue.

Potential points of contention

  • Revenue impact: Expanding deductions reduces state tax revenue, requiring either budget cuts elsewhere or offset measures
  • Equity concerns: Deductions primarily benefit higher-income filers who can itemize; lower-income residents may see limited benefit
  • Definition disputes: Questions about what qualifies as "medical" or "dental" expenses and whether cosmetic procedures should be included

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

Sign in to ask a question.