An Act relative to the taxation of small business in the commonwealth
Generates a plain-language summary of the bill text and history.
| Date | Branch | Action |
|---|---|---|
| 7/23/2026 | House | Accompanied a study order, see H5596↗ |
| 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 | Accompanied | — |
Section 32D of chapter 63 of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by striking out the figure “$6,000,000”, each time it appears, and inserting in place thereof the following figure:- “12,000,000"; and, Said section is hereby further amended by striking out the figure “9,000,000””, each time it appears, and inserting in place thereof the following figure:- “18,000,000”.
For the purposes of this section, the total receipts thresholds shall increase by the percentage of the Consumer Price Index from the previous calendar year issued by the federal Bureau of Labor Statistics or shall remain the same in the even of a decrease in the Consumer Price Index.
SECTION 1. Section 32D of chapter 63 of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by striking out the figure “$6,000,000”, each time it appears, and inserting in place thereof the following figure:- “12,000,000"; and, Said section is hereby further amended by striking out the figure “9,000,000””, each time it appears, and inserting in place thereof the following figure:- “18,000,000”. SECTION 2. For the purposes of this section, the total receipts thresholds shall increase by the percentage of the Consumer Price Index from the previous calendar year issued by the federal Bureau of Labor Statistics or shall remain the same in the even of a decrease in the Consumer Price Index.