Bill
S 2293
Massachusetts bill promotes energy storage deployment and clean-energy jobs with property-tax and sales-tax exemptions, $20M/year to DESE, and a DOER storage rebate program.
Note on sources and inconsistencies
- The bill text supplied is a Massachusetts state bill (filed Jan 17, 2025) titled “An Act to promote energy and economic resilience through clean energy education and job pathway programs.” However, some of the accompanying metadata (title about police training, a list of U.S. Senators as sponsors, and mixed legislative-action dates) conflict with the Massachusetts bill text and sponsors shown in the bill itself (Edward J. Kennedy; Rodney M. Elliott). I have summarized the substantive text of the Massachusetts bill as provided. Consult the official Massachusetts Legislature website for authoritative bill status and sponsorship.
Summary — purpose
This bill promotes clean-energy workforce development and deployment of energy storage in Massachusetts by:
- Exempting energy storage systems from real-property valuation (property tax treatment),
- Temporarily exempting sales of energy storage systems from sales tax,
- Directing annual transfers of funds to support clean-energy vocational and technical education,
- Requiring annual electric distribution resiliency reporting to the legislature,
- Requiring the Department of Energy Resources (DOER) to set up a rebate for Massachusetts-based energy storage installers/manufacturers.
Key provisions (by section)
- Section 1 — Property tax treatment: Adds a new clause to chapter 59 §5 excluding “any system or device used for purposes of storing electrical energy” and related structures from being treated as fixtures of real property and from inclusion in real-property valuation.
- Sections 2 & 7 — Sales tax: Adds a subsection (yy) to chapter 64H §6 exempting sales of energy storage systems from sales tax, but Section 7 repeals that subsection effective December 31, 2031 (i.e., the exemption would expire on that date).
- Sections 3 & 4 — Education funding: Creates a clean energy education program at the Department of Elementary and Secondary Education (DESE) to fund vocational & technical high schools running clean/renewable energy, storage, EV tech, and related manufacturing programs. The Department of Public Utilities (DPU) is directed to require electric and gas distribution companies and municipal aggregators with certified energy plans to jointly transfer at least $20,000,000 annually (by Dec. 31) — funds collected under chapter 25 §19 — to DESE for these programs. Transfers may not reduce required spending on low-income programs under subsection (c) of §19.
- Section 5 — Resiliency reporting: Amends chapter 164 §146 to require electric distribution companies to file an annual electric distribution system resiliency report with the DPU and the Joint Committee on Telecommunications, Utilities, and Energy by October 1, 2025 and each October 1 thereafter.
- Section 6 — Storage rebate: Requires DOER to establish (by Jan. 1, 2026) a rebate for Massachusetts-based companies installing and manufacturing energy storage systems. DOER may fund the rebate from energy-efficiency funds under chapter 25 §19 (subject to conditions about peak-load reductions and consistency with §11G of chapter 25A) and/or alternative compliance payments under chapter 25A §11F. DOER must promulgate regulations implementing the rebate.
- Section 8 — Effective date for repeal of the sales tax exemption: Section 7 (the repeal of the sales tax exemption) takes effect Dec. 31, 2031.
Who is affected
- Vocational and technical high schools: new funding for clean-energy curricula, training and job placement.
- Students and workforce entrants: expanded clean-energy training pathways (storage, EV tech, manufacturing).
- Electric and gas distribution companies and municipal aggregators (with certified plans): required to jointly transfer at least $20M/year; oversight by DPU; transfers cannot reduce mandated low-income program spending.
- Owners/installers/manufacturers of energy storage systems in Massachusetts: gain property valuation exclusion; sales tax exemption in effect until Dec. 31, 2031; eligible for DOER rebates if criteria met.
- State agencies: DOER to design rebate program; DPU to administer transfers and direct company reporting; DESE to administer education grants.
- State fiscal picture: potential reduction in local property tax receipts (for properties with storage systems), temporary loss of sales tax revenue until repeal date, reallocation of funds collected under chapter 25 §19 to vocational programs but not at the expense of low-income programs.
Procedural and timeline notes
- Bill filed Jan. 17, 2025. Committee reference in the bill text: Telecommunications, Utilities and Energy.
- Reporting deadline change effective for reports filed Oct. 1, 2025 and annually thereafter.
- DOER must establish the storage-system rebate by Jan. 1, 2026.
- The sales-tax exemption is explicitly repealed effective Dec. 31, 2031 (creating a time-limited exemption).
Potential impacts and considerations
- Supports workforce development aligned with state clean-energy goals and could accelerate local energy-storage deployment.
- Generates predictable annual funding (minimum $20M) for vocational education, but shifts funding sourcing and may affect utilities’ obligations and rate-recovery/legal considerations.
- Revenue impacts include reduced property valuations for storage-equipped properties and temporary forgone sales tax revenue; DOER’s rebate program depends on available funding sources and regulatory determinations about system benefits.
- Implementation hinges on DPU/DOER rulemaking and interagency coordination; municipalities and local tax assessors will need guidance on the valuation exclusion.
For verification or next steps
- Check the Massachusetts Legislature bill page for S.2293 (or the docket number cited) for current status, committee reports, amendments, fiscal notes, and official sponsors.
Compiled from official sources — confirm details with the bill’s official record.
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