Massachusetts
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June 7, 2017State Rundown 6/7: Kansas Success Story and Other State News
This week, we celebrate a victory in Kansas where lawmakers rolled back Brownback's tax cuts for the richest taxpayers. Governors in West Virginia and Alaska promote compromise tax plans. Texas…
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ITEP Work in Action
April 27, 2017Massachusetts Budget and Policy Center: The Evidence on Millionaire Migration and Taxes
Economists consistently find that a well-educated workforce and a high-quality transportation system are among the bedrock elements upon which a prosperous state economy is built. Providing everyone with access to…
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ITEP Work in Action
December 23, 2015Massachusets Budget and Policy Center: Funding Improvements for Schools, Roads, and Public Transit with Tax Reforms that Improve Fairness
Our economic growth is not translating into significant economic progress for most of our people and this directly harms working families. The lack of more broadly shared economic progress also…
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ITEP Work in Action
October 21, 2015Massachusetts Budget and Policy Center: Examining Tax Fairness
Taxes are the primary way we pay for the things that we do together through government. These include things like police and fire protection; public education; roads, bridges and public… -
ITEP Work in Action
October 21, 2015Massachusetts Budget and Policy Center: Licenses for Immigrant Drivers in Massachusetts
Immigrants make important contributions to the Massachusetts economy. They spend income as consumers and contribute to state and local taxes.Yet, they often face barriers to full inclusion and economic stability.… -
ITEP Work in Action
September 14, 2015Massachusetts Budget and Policy Center: Funding Improvements for Schools, Roads, and Public Transit with Tax Reforms that Improve Fairness
We can expand opportunity for our people and strengthen our economy by making smart investments to improve our schools; make our colleges and universities affordable; and build a transportation system…
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ITEP Work in Action
December 4, 2014Massachusetts Budget and Policy Center: Automatic Income Tax Rate Cuts – Frequently Asked Questions
A thriving state economy – one that delivers broadly shared prosperity to workers, families and businesses – depends on key public investments in schools and colleges, subways and highways, public… -
ITEP Work in Action
March 7, 2014Massachusetts Tax Fairness Commission: Report
The Tax Fairness Commission was established by the Massachusetts Legislature in 2013 as part of the Act Relative to Transportation Finance. The Commission was charged with analyzing a broad array… -
ITEP Work in Action
September 24, 2013Massachusetts Budget and Policy Center: After the Tech Tax Repeal- Remembering the Big Picture
The FY 2014 budget included new investments in our transportation system, in education, and in other areas. Part of the funding for these came from a “tech tax,” which is…
Related Resources
ITEP Publications about Massachusetts
Reports about Massachusetts using ITEP data
All items referencing Massachusetts
By the Numbers
| Personal Income Tax Features (2015) | |
|---|---|
| Range of Tax Rates | 5.15% |
| Standard Deduction |
|
| Personal Exemption | $4,400 (Extra $2,400 for Head of Household Filers) |
| Dependent Exemption | $1,000 |
| Earned Income Tax Credit (EITC) | 15% Refundable |
|
|
|
| Corporate Income Tax Features (2015) | |
|---|---|
| Range of Tax Rates | N/A |
| Income Level at Which Top Rate Applies | N/A |
| Combined Reporting | 8.0%, 9% for financial institutions |
| Apportionment Factor (Payroll) | All |
| Apportionment Factor (Property) | Yes |
| Apportionment Factor (Sales) | 25% |
| Sales Tax Features (2015) | |
|---|---|
| State Sales Tax Rate | 6.25% |
| Average Local Sales Tax Rate | N/A |
| Average Combined State & Local Sales Tax Rate | 6.25% |
| State Sales Tax Treatment of Groceries | Exempt |
| Local Sales Tax Treatment of Groceries | N/A |
| Number of Services Taxed | 18 out of 168 surveyed (2007) |
| Streamlined Sales Tax Membership | No |
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| Property Tax Features (2015) | |
|---|---|
|
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| Other Tax & Revenue Features (2015) | |
|---|---|
| Gasoline Tax Rate (per gallon) | $0.265 |
| Diesel Tax Rate (per gallon) | $0.235 |
| Cigarette Tax Rate (per pack) | $3.51 |
| Estate or Inheritance Tax | Yes |
| Net Lottery Sales Per Capita | $635 (2010) |
| Tax Policy Oversight | |
|---|---|
| Tax Expenditure Report | Yes |
| Tax Incidence Analysis Capability | Personal income tax only |
Last updated January 13, 2015
RESOURCES
State Tax & Revenue Information
- Massachusetts Department of Revenue - News & Reports
- Massachusetts Department of Revenue - Division of Local Services
- Massachusetts Executive Office for Administration & Finance - State Budget Materials
- Massachusetts Executive Office for Administration & Finance - Consensus Revenue Materials
- Commonwealth of Massachusetts - Study Commission on Corporate Taxation (2007)