S.2043

Relative to the taxation of small business in the commonwealth

Introduced·2/27/25
Introduced Text

Massachusetts S2043 amends the tax code to increase thresholds for small business tax receipts.

Massachusetts S2043 modifies the tax code to raise the total receipts thresholds for small businesses from $6,000,000 to $12,000,000 and from $9,000,000 to $18,000,000. These new thresholds will adjust annually based on the Consumer Price Index from the federal Bureau of Labor Statistics, ensuring they keep pace with inflation. This change aims to provide relief to small businesses by potentially reducing their tax liabilities.

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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

D
1
0
Democratic CaucusRepublican Caucus

Calendar

Oct 3, 2025

10:00 AM

Joint Committee on Revenue Hearing

Oct 3, 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

Oct 3, 2025

Joint

Hearing rescheduled to 10/03/2025 from 10:00 AM-12:35 PM in Gardner Auditorium Hearing updated to New End Time