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2025-2026 Regular Session Introduced by Don Chapman and 11 co-sponsors

Massachusetts would offer a $250 personal income tax credit to residents for subscriptions to qualifying local community newspapers, renewable each year with ongoing subscriptions.

Act No. 133

Summary: H 3259 — An Act to establish a local community newspaper subscription tax credit

Purpose and intent

H 3259 proposes a state income tax credit designed to support local reporting by recognizing personal expenditures on subscriptions to local community newspapers. The bill defines what counts as a local community newspaper and provides a $250 credit against the taxpayer’s Massachusetts tax liability for subscribing to such publications, with eligibility tied to residence in Massachusetts and ongoing subscription.

Key provisions

Definition of a local community newspaper
A local community newspaper is a print or digital publication that:

(i) primarily publishes original content from primary sources relating to news and current events;
(ii) primarily serves the needs of a regional or local community; and
(iii) has at least one local news journalist who resides in the regional/local community.

Tax credit amount
A taxpayer is eligible for a credit of $250 for paid subscriptions to 1 or more local community newspapers for personal use, applied against the taxpayer’s Massachusetts income tax liability.

Eligibility and residence
To claim the credit, the taxpayer’s primary residence must be in Massachusetts. Statewide or national newspaper subscriptions are not eligible.

Continuity/recurrence
A taxpayer who claims the credit in one taxable year for local subscriptions may continue to be eligible in each subsequent taxable year, provided the taxpayer maintains the subscription to a local community newspaper.

Administration and limitations
The text specifies the credit against the tax liability but does not detail carryovers, caps beyond the $250 per taxpayer, or sunset provisions. The definition and credit apply per individual taxpayer.

Who is affected

Individual Massachusetts residents who subscribe to local community newspapers (print or digital) and maintain residence within the Commonwealth.

Local newspapers that meet the bill’s definition may see increased readership and subscription activity, especially among residents who previously subscribed to national or larger publications.

Procedural and timeline context

Introduced: February 27, 2025.

Filed as House Docket No. 355 (H 3259); Referred to the Committee on Revenue.

Legislative actions: Senate concurred (per record); Hearing scheduled: October 28, 2025, from 1:00 PM to 5:00 PM in room B-2.

The bill’s related material notes a replacement relationship with House Docket HD 355.

Additional notes

The bill’s fiscal impact is not specified in the provided text.

No sunset provision or broader employment/industry tax credits are described in the version content.

This summary captures the core mechanics: a flat $250 individual tax credit for subscribing to local community newspapers meeting specific criteria, aimed at supporting local journalism while ensuring the publication has local relevance and residency.