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H 3049

An Act to exempt certain personal protection equipment from sales tax

194th Legislature (2025-2026) Introduced by Tackey Chan

Exempts facial masks, face shields, vinyl/latex/nitrile gloves, and certain polyester-cloth smocks from Massachusetts sales tax, lowering protective gear costs for consumers.

Accompanied a study order, see H5313
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Bill Summary · H 3049

Summary: H.3049 — An Act to exempt certain personal protection equipment from sales tax

Overview

H.3049 is a Massachusetts House bill introduced on February 27, 2025 by Representative Tackey Chan. The bill seeks to exempt certain personal protection equipment (PPE) from sales tax by adding a new exemption to Chapter 64H of the General Laws. The measure is referred to the House Committee on Revenue, with a stated hearing date that has been rescheduled to September 16, 2025. A related bill from the prior session (H.2732 of 2023-24) is noted as similar, and the current bill is identified as House Docket No. 888.

Key provisions

  • New exemption added to Chapter 64H, § (yy): The bill would exempt from sales tax the following items:
    • Facial masks that fully cover the nose and mouth
    • Facial shields that protect the entire face
    • Gloves made of vinyl, latex, or nitrile
    • Smocks made of a combination of polyester and cloth
  • The exemption would apply to sales of these items, removing them from the portion of purchases subject to Massachusetts sales tax.

Purpose and intent

  • The primary aim is to reduce the cost of essential personal protection equipment for consumers and businesses by removing sales tax on specified PPE items.
  • The measure aligns PPE pricing with public health and safety considerations by lowering barriers to access for protective gear.

Affected parties and impact

  • Who would be affected: Individuals and businesses purchasing exempt PPE (masks, face shields, gloves, and certain smocks).
  • Fiscal/operational impact: The exemption would reduce state sales tax revenue related to these items. The bill references the Revenue Committee, indicating a need for a fiscal note to estimate revenue impact, and potential shifts in tax administration for PPE sales.

Procedural and timeline details

  • Introduced: February 27, 2025
  • Status: Referred to the Committee on Revenue; Senate concurred in the related action
  • Hearing: Initially scheduled; as of the latest update, hearing rescheduled to September 16, 2025, from 10:30 AM–12:30 PM (A-1 and via virtual hearing with updated end time). A further update indicates a new hearing time of 10:30 AM–01:00 PM.
  • Bill number and tracking: House Docket No. 888; Version content identifies the action as part of the 2025–2026 General Court.

Related legislative activity

  • Similar matter previously filed as H.2732 in the 2023–2024 session.
  • The bill has a “Referred to committee on Revenue” action, indicating a path toward fiscal analysis before potential floor action.

Notes for readers

  • The text specifies the exact PPE items eligible for exemption, including chemical/industrial glove materials (vinyl, latex, nitrile) and specific garment types (facial masks, facial shields, and certain smocks).
  • No dollar amounts or phase-in schedules are included in the current text; the fiscal impact will be explored in the Revenue Committee’s analysis if the bill advances.

If you’d like, I can provide a concise one-page briefing or a side-by-side comparison with the prior session’s PPE exemption proposals.

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

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