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H 4709

Study Order

194th Legislature (2025-2026)

The bill authorizes a formal study by the House Revenue Committee to evaluate repealing the Massachusetts sales tax on boats built or rebuilt in-state.

Discharged to the committee on House Rules
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Bill Summary · H 4709

Summary of Massachusetts H.4709 – Study Order

Overview

H.4709, titled “Study Order,” was introduced on November 10, 2025. The bill authorizes the House Revenue Committee to conduct a formal investigation and study related to House Document 3157, which concerns repealing the sales tax on boats built or rebuilt in Massachusetts. The measure was reported favorably by the Revenue Committee and discharged to the House Rules Committee. A dissenting vote was recorded by Rep. Lombardo of Billerica.

Purpose and Intent

  • The primary purpose is to authorize a detailed study of whether Massachusetts should repeal the sales tax on boats that are built or rebuilt within the Commonwealth.
  • The study is intended to inform potential legislative action by evaluating economic, fiscal, and practical implications of a repeal, and to prepare drafts of legislation if the study supports enactment.

Key Provisions

  • Authorization: The Revenue Committee is empowered to sit during a recess of the General Court to investigate House Document 3157.
  • Scope: Investigation and study of the sales tax on boats built or rebuilt in Massachusetts; assessment of impacts, feasibility, and policy considerations.
  • Reporting and Drafts: The committee must report the results, recommendations, and any drafts of legislation necessary to implement recommendations, by filing with the Clerk of the House.
  • Deadline: Final report and legislative drafts due no later than December 31, 2026.

Affected Parties and Impacts

  • Directly affected: Massachusetts boat builders, boat retailers, and consumers purchasing boats built or rebuilt in-state.
  • Economic implications: A potential shift in tax revenue and its effect on state tax collections; possible impacts on the boating industry, manufacturing, and local economies dependent on boatbuilding.
  • Fiscal considerations: The study will assess revenue implications if a repeal were enacted, along with cost and administrative considerations of implementation.

Procedural Status and Timeline

  • Introduced: November 10, 2025.
  • Current status: Discharged to the Committee on House Rules after favorable action by the Revenue Committee.
  • Next steps: If the House Rules Committee agrees, the measure could proceed through the legislative process as determined by House Rules, with stakeholders potentially contributing to the study and any proposed legislation.
  • Deadline: The study and draft legislation must be filed by December 31, 2026.

Notes

  • The bill is a study order, not a bill changing law at this stage. It paves the way for a formal review and potential follow-on legislation contingent on the study findings.

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

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