S.1995

Updating the estate tax

Introduced·2/27/25
Introduced Text

Updates Massachusetts estate tax to align with federal tax thresholds.

This bill amends the estate tax in Massachusetts to match the federal tax thresholds. It allows a credit against the tax for estates of decedents dying on or after January 1, 2025, up to the federal threshold. The bill also removes the requirement for estates to pay tax if their value is below the federal threshold level.

Included in complete analysis

  • 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