Bill
S 2029
Massachusetts updates alcohol excise taxes, broadens who pays, sets new rates, tightens enforcement, and channels most revenue to public health and related services.
Note on source materials
- The metadata you supplied (title: "New York Stock Act"; sponsors list of U.S. Senators; committee references like Commerce, Science & Transportation) conflicts with the bill text you provided, which is a Massachusetts bill titled "An Act relative to the fair taxation of alcoholic beverages" (Senate Docket No. 887 / S.2029 filed 1/15/2025) presented by Senator Jason M. Lewis. This summary focuses on the actual bill text provided (Massachusetts alcohol excise changes). If you intended the "New York Stock Act" (or the federal sponsors listed), please confirm and provide the correct text.
Summary — An Act relative to the fair taxation of alcoholic beverages (MA S.2029, 2025)
Purpose and intent
- To replace Section 21 of Chapter 138 (Massachusetts General Laws) and revise the excise structure, administration, exemptions, penalties, and use of revenue for alcoholic beverages sold or imported into the Commonwealth. The bill aims to update excise rate schedules, strengthen enforcement, and direct revenues toward public-health supports.
Key provisions and changes
- Replaces existing Section 21 and imposes excise taxes on manufacturers, winegrowers, farmer-brewers, pub brewers, wholesalers/importers, and certain licensees for sales within or importations into Massachusetts.
- Establishes specific excise rates:
- Malt beverages: $36.37 per 31-gallon barrel (or fractional part).
- Cider (>3% but ≤8.5% ABV): $1.10 per wine gallon.
- Still wine (including vermouth): $1.10 per wine gallon.
- Champagne and sparkling wines: $3.78 per wine gallon.
- Alcoholic beverages ≤15% ABV: $4.48 per wine gallon.
- Alcoholic beverages >15% to ≤50% ABV: $12.58 per wine gallon.
- Alcoholic beverages >50% ABV (proof gallon): $14.72 per proof gallon.
- Requires licensees to keep accurate accounts of sales and imports and to pay the excise to the Commissioner of Revenue at the filing time required under section 16 of chapter 62C.
- Provides limited exemptions:
- Wines for sacramental use.
- Alcohol exported from the commonwealth.
- Alcohol sold for scientific, industrial, manufacturing, culinary, pharmaceutical, or medical purposes in containers larger than one wine gallon (and absolute alcohol for such uses in any container).
- Enforcement and penalties:
- Anyone knowingly purchasing, selling, or possessing alcoholic beverages not produced/imported by a licensed entity is subject to a fine equal to double the excise that would have been payable.
- State police and local police may enforce these provisions at the request of the Commissioner or authorized agent.
- Administration and adjustment:
- Administration of the tax is vested in the Commissioner of Revenue and governed by chapter 62C procedures.
- The Commissioner must adjust the numeric excise figures in paragraphs (a)–(g) for inflation every five years and promulgate implementing regulations.
- Revenue allocation (partial — bill text truncated):
- All sums received (including penalties, less refunds/abatements) are to be credited with 76% earmarked for public health, wellness, and educational supports. Within that 76%, the bill specifies: 10% for alcohol and other drug prevention, 10% for alcohol and other drug treatment, and 10% for mental health treatment. (The remainder of the allocation language is truncated in the provided text.)
Who is affected
- Manufacturers, winegrowers, farmer-brewers, pub brewers, wholesalers, importers, and licensees who sell or import alcoholic beverages in Massachusetts.
- Retailers and consumers may see downstream effects reflected in pricing due to excise changes.
- Law enforcement and the Department/Commissioner of Revenue (administration and enforcement responsibilities).
- Public health and treatment programs (as beneficiaries of earmarked revenue).
Procedural status and timeline (from provided materials)
- Filed: 01/15/2025 (Senate Docket No. 887; presented by Jason M. Lewis).
- The provided legislative history is inconsistent; the bill text includes MA sponsors (Jason M. Lewis, Brendan P. Crighton, John F. Keenan). Other supplied actions and sponsor lists appear to reference different (federal) measures. Please confirm which vehicle and jurisdiction you want tracked.
If you want: I can (a) produce a clean one‑page summary for publication, (b) reconcile and summarize the conflicting legislative histories/sponsors, or (c) instead summarize the "New York Stock Act" if you provide that bill text. Which would you prefer?
Compiled from official sources — confirm details with the bill’s official record.
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