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HD 5793

The annual report of the Tax Expenditure Review Commission (under Section 14 of Chapter 14 of the General Laws) submitting a review of tax expenditures for fiscal year 2026

194th Legislature (2025-2026)

Requires Massachusetts Tax Expenditure Review Commission to submit its fiscal year 2026 annual report documenting state tax breaks and incentives for legislative review.

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Bill Summary · HD 5793

Legislative bill overview

HD 5793 requires the Massachusetts Tax Expenditure Review Commission to submit its annual report reviewing tax expenditures for fiscal year 2026. This is a procedural bill establishing the timing and submission of a required government review document that catalogs tax breaks, credits, deductions, and other tax benefits provided by the state.

Why is this important

Tax expenditure reviews are crucial for fiscal transparency and accountability. They document how much revenue the state forgoes through various tax incentives and identify whether these programs achieve their intended policy goals. This information helps lawmakers evaluate whether existing tax breaks remain cost-effective or should be modified or eliminated.

Potential points of contention

  • Scope and depth of review: Questions may arise about whether the commission thoroughly evaluates program effectiveness or merely catalogs expenditures without critical analysis
  • Timeliness and implementation: Delays in submitting reports or acting on recommendations could limit the practical impact on budget decisions
  • Political sensitivity: Tax expenditure reviews sometimes reveal politically popular programs as fiscally inefficient, creating pressure to downplay findings or resist reforms

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

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