All Research
REPORT CATEGORIES
ALL REPORTS
Testimony in support of An Act supporting families through enhanced tax credits, and An Act to reduce poverty by expanding the EITC and the child and family tax credit
MassBudget urges the Joint Committee on Revenue to report H.3073 and S.1957 and S.1975 out favorably. Thank you for the opportunity to submit written testimony in support of H.3073 and S.1957, An Act supporting families through enhanced tax credits and S.1975, An Act to reduce poverty by expanding the EITC and the child and family tax credit, which will reduce the financial burden on low-income families and make tax credits accessible to all income-eligible workers and families.
Read More →
MassBudget calls for Massachusetts to opt out of the five most costly corporate tax changes in the federal OBBBA
As Massachusetts policymakers seek to build a more equitable and resilient Commonwealth, the recent corporate tax changes in the federal "One Big Beautiful Bill" Act (OBBBA) pose a significant threat to the stability of the state budget. While the Commonwealth cannot single-handedly reverse these damaging federal policies, it has the authority to prevent federal tax changes from automatically becoming part of the state’s own tax code.
Read More →
Testimony in support of An Act combatting offshore tax avoidance
MassBudget urges the Joint Committee on Revenue to report H.3110 and S.2033 out favorably. This legislation would allow Massachusetts to collect corporate income tax revenue currently lost to abusive, international profit-shifting by large, multinational corporations. The result would generate hundreds of millions of dollars annually to address critical needs of communities throughout the Commonwealth.
Read More →
Show Me the Money: Cannabis Revenue, Spending, and Equity in Massachusetts
Key Takeaways Since the legalization of recreational, adult-use cannabis in 2016, cannabis sales in Massachusetts have generated nearly $2 billion in state and local revenue, with total adult-use retail sales reaching over $8 billion as of August 2025. Revenue from the Marijuana Regulation Fund (MRF), the main fund that receives cannabis revenue, supports various programs across public health, community investment, law and public safety, and regulatory oversight, with public health receiving the largest percentage. Massachusetts has led the nation in cannabis social equity programs. The initial legislation, revised after the 2016 ballot initiative, includes mandated social equity components to promote ...
Read More →
Payouts and Risks in Massachusetts’s Gambling Revenue
Key Takeaways The Lottery, casinos, and sports betting together generate $1.5 billion in annual taxes, the state’s fourth largest source of revenue. The Lottery is the largest source, but has fallen by a third since 2002, when adjusted for inflation. Problem gambling disproportionately harms lower-income and non-white bettors. Lottery revenue is used for local aid, which is somewhat targeted to lower-income communities. State spending of casino revenue has changed over time and concentrated in a few programs. Growing online sports betting may be replacing some casino gambling. It pays lower tax rates on profits and poses new dangers for problem ...
Read More →
Testimony in support of An Act granting a local option for a real estate transfer fee to fund affordable housing
MassBudget urges the Joint Committee on Revenue to report H.3056 and S.1937 out favorably. A real estate transfer fee can generate significant revenue that would allow communities to build vital affordable housing.
Read More →
FOCUS2025 Keynote Speaker Announcement: Dr. Miguel A. Cardona
MassBudget is thrilled to share that Dr. Miguel A. Cardona, the 12th US Secretary of Education, will be the FOCUS2025 Keynote Speaker!
Read More →
Testimony in Support of An Act enabling cities and towns to stabilize rents and protect tenants
MassBudget urges the Joint Committee on Municipalities and Regional Government report S1447 out favorably. This legislation would allow cities and towns to place limits on extreme rent increases, improving housing stability as the Commonwealth faces a deep housing affordability crisis.
Read More →
Due to Single Sales Factor Apportionment, Multinational Corporations Cannot Dodge State Taxes by Reducing Workforce or Capital Investments in Massachusetts
Moving operations or employees out of Massachusetts won’t reduce a corporation’s taxes on its profits by a single dollar, because the share of corporate profits taxed by the Commonwealth depends only on the share of a corporation's sales made to Massachusetts customers.
Read More →
MassBudget’s Analysis of the FY 2026 General Appropriations Act
The state budget Governor Maura Healey signed on July 4th for Fiscal Year (FY) 2026 reflects both caution in the face of federal funding threats and the new possibilities for investment in education and transportation made viable by surging revenue from the Fair Share surtax.
Read More →
