S.1989

Relative to the Massachusetts estate tax

Introduced·2/27/25
Introduced Text

Massachusetts S1989 proposes to exempt estates valued at $5,000,000 or less from the state estate tax.

Massachusetts S1989 amends the state's estate tax law by exempting estates valued at $5,000,000 or less from taxation. This change aims to reduce the tax burden on smaller estates, potentially affecting the revenue collected by the state. The bill modifies Section 2A of chapter 65C of the general laws, inserting a provision that no tax shall be imposed on estates with a value of $5,000,000 or below.

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  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
In committee
Next
Committee decision

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

Calendar

Nov 18, 2025

10:00 AM

Joint Committee on Revenue Hearing

Nov 18, 2025

10:00 AM

Joint Committee on Revenue Hearing

History

Jul 23

House

Accompanied a study order, see H5596

Apr 1

Senate

Reporting date extended to Thursday June 25, 2026

Nov 18, 2025

Joint

Hearing rescheduled to 11/18/2025 from 10:00 AM-11:00 AM in B-1 and Virtual Hearing updated to New End Time