An Act to extend the research and development sales tax exemption
Generates a plain-language summary of the bill text and history.
| Date | Branch | Action |
|---|---|---|
| 7/15/2026 | House | Committee recommended ought NOT to pass and referred to the committee on House Steering, Policy and Scheduling |
| 4/1/2026 | Senate | Reporting date extended to Thursday June 25, 2026 |
| 10/3/2025 | Joint | Hearing rescheduled to 10/03/2025 from 10:00 AM-12:35 PM in Gardner Auditorium — Hearing updated to New End Time |
| 9/24/2025 | Joint | Hearing scheduled for 10/03/2025 from 10:00 AM-05:00 PM in Gardner Auditorium |
| 2/27/2025 | House | House concurred |
| 2/27/2025 | Senate | Referred to the committee on Revenue |
No additional cosponsors.
| Committee | Recommendation | Vote |
|---|---|---|
| J26 | Adverse | 1 entries |
| Bill | Title | Status |
|---|---|---|
| H3168 | An Act to extend the research and development sales tax exemption | Active |
Section 6(r) of Chapter 64H of the General Laws, as appearing in the 2022 official edition, is hereby amended by inserting the words “or any entity engaged primarily in research and development activities, including limited liability companies, partnerships, and other entities filing Massachusetts tax returns,” after the words “development by a manufacturing corporation”.
Section 6(s) of Chapter 64H, as appearing, is hereby amended by inserting the words “or any other entity certified by the Department of Revenue as primarily engaged in research and development activities.” after the phrase “manufacturing or research and development corporation”
The Department of Revenue shall issue guidance to assist eligible non-corporate entities, including limited liability companies and partnerships, in applying for this exemption. Non-corporate entities may be required to submit an annual statement confirming their primary engagement in research and development activities.
This Act shall take effect on January 1, 2026 and apply to all qualifying purchases made on or after this date.
SECTION 1. Section 6(r) of Chapter 64H of the General Laws, as appearing in the 2022 official edition, is hereby amended by inserting the words “or any entity engaged primarily in research and development activities, including limited liability companies, partnerships, and other entities filing Massachusetts tax returns,” after the words “development by a manufacturing corporation”. SECTION 2. Section 6(s) of Chapter 64H, as appearing, is hereby amended by inserting the words “or any other entity certified by the Department of Revenue as primarily engaged in research and development activities.” after the phrase “manufacturing or research and development corporation” SECTION 3. The Department of Revenue shall issue guidance to assist eligible non-corporate entities, including limited liability companies and partnerships, in applying for this exemption. Non-corporate entities may be required to submit an annual statement confirming their primary engagement in research and development activities. SECTION 4. This Act shall take effect on January 1, 2026 and apply to all qualifying purchases made on or after this date.