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H 3106

Child Support

2025-2026 Regular Session Introduced by Gil Gatch and 1 co-sponsor

Allows MA towns to add a 1.5% local meals tax, increasing municipal revenue; restaurants collect it, diners pay higher meal prices, with local adoption rules unchanged.

Referred to Committee on Judiciary
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WeVote Research Nonpartisan
Bill Summary · H 3106

Summary — H.3106 (2025): "An Act to allow cities and towns to increase the local tax rate on meals"

Purpose

This bill would authorize Massachusetts cities and towns to adopt a higher local meals tax rate by explicitly adding a 1.5 percent option to the applicable statutory provision. The stated intent is to allow municipalities additional local revenue-raising capacity through a local excise on meals.

Key provision

  • Amends Section 2 of Chapter 64L of the General Laws by inserting the words “or 1.5 per cent” after the word “cent” (line 4 of the cited provision as printed).
    • Practically, this language adds a 1.5% local option meals tax rate to the statutory text governing local meals excises.

(The bill text, as filed, is brief and consists only of this narrow statutory insertion.)

Who would be affected

  • Municipalities (cities and towns): would gain authority to impose an increased local option meals tax of 1.5% if they choose to do so (subject to any local adoption procedures required by existing law, which this bill does not itself change).
  • Foodservice businesses (restaurants, caterers, etc.): would be responsible for collecting and remitting any newly adopted local meals tax at the higher rate.
  • Consumers: diners would pay higher prices on taxable meals in municipalities that adopt the increased rate.
  • State government: the bill does not on its face change the state meals tax rate; impacts on state-level revenue-sharing or administrative responsibilities would depend on implementing regulations and any coordination between state and local tax administration.

Fiscal and practical implications

  • Expected to increase local sales/excise tax revenue in municipalities that adopt the higher rate. The bill does not include revenue estimates, guidance on distribution, or uses for proceeds.
  • Would require businesses to update point-of-sale systems and tax collection practices in jurisdictions that adopt the rate.
  • Potentially regressive effect on lower-income consumers who spend a larger share of income on meals; economic/competitive impacts would vary by locality.

Legislative status and timeline

  • Sponsored/presented by Rep. Carmine Lawrence Gentile (with other sponsors listed).
  • Filed/prefiled: 12/05/2024; Introduced and read first time: 01/14/2025.
  • Referred to Committee on Judiciary (initially); also referred to Revenue committee 02/27/2025.
  • Senate concurred: 02/27/2025 (record shows concurrence).
  • Hearings: multiple scheduling entries — hearings held/canceled and rescheduled; most recent scheduled hearing listed for 11/07/2025 (10:00 AM–2:00 PM) in Gardner Auditorium; prior hearings on 07/22/2025 and cancellations noted.

Notes and drafting inconsistencies

  • The docket header supplied labels the bill “Child Support,” and the full text file includes extraneous, unrelated South Carolina child-support repeal language. These appear to be clerical or file-composition errors. The substantive Massachusetts statutory amendment in the bill text concerns the local meals tax (Chapter 64L) and is consistent with the bill’s stated title line, “An Act to allow cities and towns to increase the local tax rate on meals.”
  • No effective date is specified in the text provided; implementation timing would depend on additional legislative action or local adoption procedures under existing law.

If you want, I can draft a one-page fiscal estimate outline (municipal revenue scenarios) or compare this proposal to current Massachusetts local meals tax rules in Chapter 64L.

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

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