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H 3855

Sales tax exemption

2025-2026 Regular Session Introduced by April Cromer and 3 co-sponsors

Massachusetts H 3855 would modify veterans’ annuity rules, allowing carry-forward of veteran-initiated applications, annual reapplications for survivors/parents, and a 90-day retro

Referred to Committee on Ways and Means
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Bill Summary · H 3855

Summary — H 3855

Note on source material and scope
- The docket for H 3855 contains two different pieces of legislation in the provided text: (A) a Massachusetts bill amending veterans’ annuity rules (filed by Rep. Bradley H. Jones, Jr.), and (B) a South Carolina draft amending the sales tax code to exempt small arms and small‑arms ammunition. The bill title you supplied is “Sales tax exemption,” and status notes show referral to Ways and Means. Because the provided materials include both items, this summary explains each separately and notes procedural inconsistencies. Verify the official legislative docket to confirm which text is the intended H 3855.

A. Massachusetts provision — “An Act relative to annuities for widows and surviving relatives of veterans”

  • Purpose: Modify eligibility and application rules for annuities paid under Chapter 115, Section 6B (veterans’ benefits for surviving relatives).
  • Key provisions:
    • Applications submitted by an eligible veteran shall remain valid until the death of the veteran (i.e., carry forward through the veteran’s lifetime).
    • Parents and eligible surviving spouses must reapply for the annuity once per calendar year.
    • In the first year they apply after the veteran’s death, parents and surviving spouses are eligible to receive the annuity compensation they would have been eligible to receive in the year after the veteran’s death (clarifies first‑year benefit calculation).
    • Retroactivity: eligible veterans, parents, or surviving spouses who previously failed to apply may apply retroactively within 90 days after enactment.
  • Who is affected: surviving spouses, parents, and eligible veterans in Massachusetts; the Department/office that administers Chapter 115 annuities; potentially local veterans’ services offices.
  • Impact: Could expand/clarify access to annuities (prevent loss of eligibility when an application was filed by the veteran), create modest administrative workload for annual reapplications, and provide a 90‑day retroactive window to capture missed claims. No fiscal estimates provided in the text.

B. South Carolina provision — Sales tax exemption for small arms and ammunition

  • Purpose: Add a sales tax exemption for “small arms” and “small arms ammunition” in S.C. Code §12‑36‑2120.
  • Key provisions:
    • Adds exemption item (85): “small arms and small arms ammunition.”
    • Definitions:
    • “Small arms”: portable firearms designed to be carried and operated by a single person (examples: rifles, shotguns, pistols, revolvers) with barrel no greater than .50 caliber (internal diameter) or a shotgun ten gauge or smaller.
    • “Small arms ammunition”: ammunition designed for use in small arms.
    • Effective date: upon approval by the Governor.
  • Who is affected: firearm retailers and purchasers in South Carolina; South Carolina Department of Revenue; state and local tax revenues.
  • Impact: Eliminating sales tax on these goods would reduce state (and potentially local) sales tax revenues and lower the purchase cost of firearms and related ammunition. The text contains no fiscal note or public‑safety analysis; stakeholders likely to be affected include gun owners, retailers, law‑enforcement and public‑safety groups, and budget officials.

Procedural notes & timeline (from provided actions)

  • Filed/introduced dates in documents: filed 1/14/2025; introduced/read first time 1/30/2025; referred to Committee on Ways and Means (1/30/2025 in one notation); referred to Veterans and Federal Affairs (2/27/2025) in another notation; Senate concurred (2/27/2025). Hearings listed for October 2025 (10/17 scheduled, 10/28 rescheduled).
  • Recommendation: Because the docket mixes two jurisdictions and two subject matters, confirm with the official legislative service (Massachusetts Legislature or South Carolina Legislature as applicable) which text is active under H 3855 and request fiscal/legal analyses for budgetary and administrative impact.

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

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