Bill
S 1976
Repeals Chapter 65C, eliminating the Massachusetts estate tax entirely.
Status snapshot
- Introduced: January 14, 2025 (Senate Docket No. 655 / Senate Bill No. 1976)
- Current referral(s): Referred to Codes (initially); legislative records also show referral to Revenue and various hearing dates scheduled in 2025. Several docket entries contain inconsistent committee/sponsor information — see “Notes on record inconsistencies” below.
- Short text of the bill: “Chapter 65C of the General Laws, as appearing in the 2022 Official Edition, is hereby repealed.”
Main purpose and intent
- The bill’s stated purpose is to abolish the Massachusetts “death tax” by repealing Chapter 65C of the Massachusetts General Laws. Chapter 65C is the statutory authority that governs the state estate (inheritance) tax. Repealing it would eliminate the state estate tax entirely unless replaced by other law.
Key provision(s)
- Single substantive action: repeal Chapter 65C, General Laws — i.e., remove the statutory framework that imposes an estate tax at death.
- The bill text does not specify an effective date, transition rules, or grandfathering provisions for estates in process, nor does it include any replacement revenue measures or technical conforming amendments.
Who would be affected
- Estates and beneficiaries: Executors, heirs, and beneficiaries of decedents’ estates that currently are subject to Massachusetts estate tax would no longer be subject to state estate tax if the repeal takes effect.
- High-net-worth individuals and estate planners: Estate planning practice and strategies in Massachusetts would be directly affected.
- State finances and public services: Elimination of the estate tax would reduce Commonwealth tax revenue; programs funded by that revenue could face budgetary impacts unless offset elsewhere.
- Tax administration: The Department of Revenue and courts handling estate tax administration would face procedural and regulatory changes.
Procedural and timeline notes
- Introduced Jan 14, 2025; multiple committee referrals and hearing notices are recorded (hearings scheduled/rescheduled for November 2025 in some entries).
- No fiscal note, effective date, or implementation timeline appears in the bill text provided.
- Because the bill only contains a repeal clause, additional implementing language would typically be needed (e.g., effective date, technical amendments, transitional rules), and a fiscal impact analysis would normally be prepared before final action.
Notes on record inconsistencies
- The compiled record contains several inconsistencies: an unrelated title referencing limitations for prosecution of sex offenses; sponsor names (including federal senators) that do not match a Massachusetts state bill; and committee referrals (Armed Services) that appear out of place for a state tax bill. These indicate clerical or aggregation errors in the provided metadata. The single reliable source of substantive content is the bill text itself, which repeals Chapter 65C.
Recommendation
- Verify the official bill text and legislative status on the Massachusetts Legislature website and review the official fiscal note and committee reports before drawing firm conclusions about fiscal and implementation effects.
Compiled from official sources — confirm details with the bill’s official record.
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