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HD 4547

An annual report of the Department of Revenue (under Section 14 of Chapter 14 of the General Laws) submitting a review of tax expenditures for calendar year 2025

194th Legislature (2025-2026)

Massachusetts Department of Revenue must annually report on state tax expenditures to increase legislative transparency on revenue losses from tax deductions and credits.

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Bill Summary · HD 4547

Legislative bill overview

HD 4547 requires the Massachusetts Department of Revenue to submit an annual report analyzing tax expenditures (revenue losses from tax deductions, credits, and exemptions) for calendar year 2025. This is a standard reporting requirement under existing state law that ensures legislative oversight of how much revenue the state forgoes through various tax provisions.

Why is this important

Tax expenditures represent significant state spending through the tax code rather than direct appropriations, yet they often receive less scrutiny than regular budget items. Understanding which tax breaks exist, who benefits, and their total fiscal impact helps legislators make informed decisions about tax policy and budget priorities.

Potential points of contention

  • Lack of enforcement mechanism: The bill simply requires a report be filed but doesn't specify consequences if the Department fails to submit it or timelines for completion, potentially limiting its practical utility
  • Limited scope: Focusing only on 2025 data provides a single snapshot rather than multi-year trends that would help identify growing or shrinking tax expenditures
  • Absence of reform language: The bill is purely informational and doesn't propose any changes to tax expenditures themselves, so even problematic provisions would continue unchanged

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

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