Bill
H 3267
Imposes a Massachusetts sales tax exemption for clothing, diapers, and accessories for children 5 and younger to reduce family costs.
Status & procedural timeline
- Prefiled: 2024-12-05
- Introduced (read first time): 2025-01-14 by Rep. Marcus S. Vaughn (9th Norfolk)
- Referred: Committee on Labor, Commerce and Industry (2025-01-14); later referred to the Committee on Revenue (2025-02-27)
- Senate concurred: 2025-02-27 (as recorded)
- Hearing scheduled: 2025-09-29, 1:00 PM–5:00 PM, room A‑1
- Related bill: HD 60 (listed as replaced)
Purpose / intent
- To create a sales tax exemption in Massachusetts for certain apparel and wearable items designed for young children (age 5 and younger). The intent is to reduce the cost burden of basic clothing and wearable necessities for families with very young children.
Key provisions / what the bill would change
- Amends Section 6 of Chapter 64H of the Massachusetts General Laws by adding paragraph (yy) to exempt from sales tax:
- Sales of certain apparel products intended to be worn or carried on or about the human body by children 5 years of age and younger, including:
- Children’s diapers, children’s clothing, children’s accessories, and children’s shoes.
- Defines “children’s clothing” to include shirts, pants, shorts, dresses, skirts, coveralls, pajamas, socks, undergarments, suits, uniforms, outerwear, bathing suits, costumes, and safety clothing when intended for children ≤5.
- Defines “children’s accessories” to include non‑clothing wearable/carry items for children ≤5 such as gloves, hosiery, belts, bibs, hair accessories, scarves, ties and hats.
- Explicitly excludes certain items from the “children’s accessories” definition: bags, wallets, jewelry, watches, fabrics, sports equipment, umbrellas, and wigs.
Who would be affected
- Primary beneficiaries: families and caregivers purchasing exempt items for children age 5 and younger (lowering retail cost by removing state sales tax on covered items).
- Retailers: must identify and apply the exemption to qualifying items and possibly adjust point‑of‑sale systems and inventory classification.
- State finances: likely a reduction in sales tax revenue relative to current law; no revenue estimate is provided in the bill text.
- Administrative agencies (DOR): would need to issue guidance and possibly rulemakings clarifying borderline cases (size/age thresholds, bundled goods, resale/wholesale treatment).
Implementation & considerations
- No effective date or fiscal impact figures are specified in the text provided; implementation mechanics (e.g., enforcement guidance, vendor compliance rules) would be handled by the Department of Revenue.
- The bill contains detailed item examples to guide application but leaves room for interpretation on items not listed (e.g., multi‑size garments, items marketed generically).
Important note about source document
- The provided bill text package also contains duplicated, unrelated South Carolina statutory language concerning automobile insurance liability limits. That South Carolina text does not appear to be part of H.3267 (Massachusetts) and should be treated as extraneous. Confirm the final bill text with official legislative sources if needed.
Compiled from official sources — confirm details with the bill’s official record.
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