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S 2221

An Act relative to zero-based budgeting and budget transparency

194th Legislature (2025-2026) Introduced by Peter Durant and 1 co-sponsor

Massachusetts would require state agencies to justify all spending annually from zero baseline, increasing budget transparency and potentially reducing expenditures through mandatory program justification.

Accompanied a study order, see S2909
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Bill Summary · S 2221

Legislative bill overview

S 2221 requires Massachusetts to implement zero-based budgeting (ZBB), a process where agencies must justify all expenditures from scratch each budget cycle rather than using prior-year spending as a baseline. The bill mandates enhanced budget transparency measures and reporting requirements to give legislators and the public greater visibility into state spending decisions.

Why is this important

Zero-based budgeting could reduce wasteful spending by forcing regular justification of all programs and expenses, potentially freeing up resources for priorities. However, it fundamentally changes how the state allocates billions in annual spending and could create administrative burden, making this a significant structural reform with statewide financial implications.

Potential points of contention

  • Implementation complexity: ZBB is resource-intensive and time-consuming; agencies may lack capacity to conduct thorough justification analyses for thousands of line items annually
  • Institutional disruption: Programs that lack strong advocacy or political support could face elimination even if effective, prioritizing cost-cutting over proven results
  • Political weaponization: ZBB could become a tool to defund specific agencies or programs based on partisan budgeting priorities rather than merit-based evaluation

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

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