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SD 119

An Act relative to the taxation of small business in the commonwealth

194th Legislature (2025-2026) Introduced by Mike Moore

Massachusetts bill proposing changes to small business taxation; referred to Revenue committee for review in February 2025.

House concurred
0
WeVote Research Nonpartisan
Bill Summary · SD 119

Legislative bill overview

Bill SD 119 proposes modifications to Massachusetts's tax code specifically targeting small businesses operating within the commonwealth. The bill was introduced by Senator Mike Moore and referred to the Revenue committee on February 27, 2025, indicating it awaits substantive committee review before proceeding further in the legislative process.

Why is this important

Small business taxation directly affects business formation, growth, and employment in Massachusetts. Changes to small business tax policy can influence economic competitiveness, workforce development, and state tax revenue—making this legislation relevant to entrepreneurs, workers, and state budgeting priorities.

Potential points of contention

  • Definition of "small business": Disagreement likely exists over which business size thresholds qualify for tax benefits (by employee count, revenue, or ownership structure)
  • Revenue impact: Concerns about how tax reductions affect state budget obligations, education funding, and public services
  • Fairness and equity: Debate over whether small business tax breaks disproportionately benefit certain industries or geographic regions while potentially shifting tax burden elsewhere

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

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