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HD 1327

An Act requiring a waiting period for new taxes

194th Legislature (2025-2026) Introduced by David DeCoste and 5 co-sponsors

HD 1327 would delay the start of any new tax by three months after the law creating it passes, giving a review window before payments begin.

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Bill Summary · HD 1327

Summary of Bill HD 1327: An Act requiring a waiting period for new taxes

Overview

  • Bill Number: HD 1327 (Massachusetts)
  • Title: An Act requiring a waiting period for new taxes
  • Classification: Proposed bill
  • Introduced: November 29, 2025 (note: the bill text filed in January 2025 references House No. 3146)
  • Context: Similar matter previously filed in the 2023-2024 session (House No. 2843)

Purpose and intent

  • The bill aims to impose a mandatory delay between the enactment of a new tax and the collection, assessment, or payment of that tax. The stated goal is to provide time for review before revenue is due.

Key provision

  • Amends Chapter 58 of the General Laws (as appearing in the 2022 Official Edition) by adding a new Section 52.
  • Core requirement: No new tax shall be collected, assessed, or payable until three months after the passage of the act in which the new tax was created.
    • In practical terms, once a law creating a new tax is enacted, taxpayers would not begin paying that tax until three months after the act’s passage.

Who is affected

  • State lawmakers and state agencies involved in tax policy and revenue.
  • Taxpayers and businesses subject to any newly created tax.
  • Administrative bodies responsible for collecting and enforcing state taxes.

Timing and procedural aspects

  • Effective timing: The three-month waiting period is triggered after the passage of the act that creates the new tax. This delays the start of collection/assessment/payments for that tax.
  • Legislative status: The bill is presented as a proposed measure. The provided materials do not include a current status update beyond its introduction and docket information.
  • Related legislative history: The bill references a similar measure filed in the prior session (House No. 2843 of 2023-2024), indicating ongoing interest in imposing a tax-waiting period.

Potential impact and considerations

  • Revenue timing: States could experience a shift in when tax revenue first becomes available after enacting new taxes, potentially affecting budgeting timelines.
  • Legislative deliberation: The waiting period creates a built-in review window for new tax policies, which may influence debates on revenue mechanisms and fiscal transparency.
  • Scope clarification: The bill defines “new tax” as taxes created by an act; it does not detail exemptions or transitional provisions, which could be subject of future amendments.

Summary

HD 1327 proposes a straightforward three-month waiting period after the enactment of any new tax before that tax can be collected or payable. The measure would affect how and when revenue from new taxes begins, reinforcing a pause for review prior to revenue realization.

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

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