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| 麻州長Maura Healey 強調這次減稅造福大眾。 (周菊子攝) |
減稅內容包括擴大兒童及家庭減免稅，增加租屋減免，耆英減免 (Senior Circuit Breaker Tax Credit)，以及讓麻州與其他州拉近距離的短期利得稅減免。
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| 麻州長Maura Healey 展示她簽署的麻州20年來第一次大規模減稅法案。 (周菊子攝) |
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| 麻州長Maura Healey 強調這是要讓麻州更有活力，競爭力的法案。 (周菊子攝) |
奚莉州長說，這次的減稅包括全美最高額的兒童及家庭稅減免，能夠真正地幫麻州人民省錢。之前她無論走到哪兒，都聽到人們為追趕上生活開銷的費用上漲而掙扎，這次減稅將能幫助到那些最需要幫助的人。
她也說，人們無法實現夢想，除非高生活成本的噩夢先終止。
自從麻州選民通過把麻州所得稅降至5%以後，這是近20年來第一次的大規模減稅，而且當年議會還把那降稅設計成逐年遞減，花了20年才完成選民的願望。
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| 麻州經濟發展廳廳長郝伊平(左)和能源環境廳廳長Rebecca Tepper (右) 都出席在座。 (周菊子攝) |
麻州奚莉州長所簽署的減稅方案，內容包括:
兒童及家庭稅減免
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取消2名家屬上限，並把每名小孩、殘障成人或耆英的減免額從180元，提高到2023年度的310元，以及2024年度的440元。麻州政府估計將有56萬5千個家庭受惠。這將是全美最慷慨的兒童及家屬減免稅。
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| 麻州參議會議長Karen Spilka發言。(周菊子攝) |
所得稅減免 (Earned
Income Tax Credit) – 聯邦稅減免額從30%增加到40%
遺產稅
(Estate Tax) – 賦稅的起徵點從100萬元提高到200萬元，減輕懸崖效應
短期利得稅
(Short-Term Capital Gains) – 稅率從12%降至8.5%。
租賃減免 –租屋者可從繳稅額中扣減所繳交房租一半的3000元上限，增至4000元。
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| 麻州種議會議長Donald Mariano發言時笑場最多。 (周菊子攝) |
單一銷售因素
(Single Sales Factor) –從基於企業的銷售額、薪資及物業等3個因素的分配系統，轉移成只單純的看銷售額。
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| 麻州種議會財政委員會主席麥家威(Aaron Michlewitz) 備受議會喜愛。 (周菊子攝) |
學生貸款償還援助
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從可稅收入中免除雇主償還學生貸款的援助額
乳製品減免 – 年度上限從600萬元增加到800萬元
兒童退稅 – 更廣泛的飲料種類適用降低稅率
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| 麻州州長Maura Healey在推特上 公告她簽了減稅方案。 (來自推特截圖) |
第五章( 化糞池)減免 – 最大減免額增加3倍到18000元，符合資格的支出比率從40%增加到60%，並准許納稅人在任何一年內申請多至4000元，而不是目前法令規定的1500元。
可扣除交通福利
(Deductible Commuter Transit Benefit) – 把搭乘公共交通工具的車費、鐵路費，渡輪費，以及自行車費用加入可扣除的交通開支，最高可從應繳稅額扣減750元左右
實習減免 (Apprenticeship
Tax Credit) – 擴大符合資格的職業
豁免市鎮級可負擔住宅物業稅 (Municipal
Affordable Housing Property Tax Exemption) – 允許地方市鎮豁免可負擔房地產的地方物業稅
耆英志工服務財產稅減免 (Property
Tax Liability Reduction for Senior Volunteer Services) – 允許市鎮把給擔任志工耆英的財產稅最高減免額，從1500元增加至2000元。
穩定基金上限 – 把穩定基金存款上限從收入預算的15%增加到25.5%。
Governor Healey Signs First Tax Cuts in More Than 20 Years
$1 billion in tax cuts includes savings for seniors, businesses, renters, and the most generous Child and Family Tax Credit in the country
BOSTON – Governor
Maura T. Healey today signed into law Massachusetts' first tax cuts
in more than 20 years. The $1 billion package includes key proposals
that Governor Healey has long championed and introduced in her tax cuts
proposal in March, including an expanded Child and Family Tax
Credit that is now the most generous in the country, increases to the
Rental Deduction, Senior Circuit Breaker Tax Credit, and Housing
Development Incentive Program (HDIP), and changes to the Estate Tax and Short
Term Capital Gains to address areas of the tax code where Massachusetts is an
outlier.
Governor Healey also announced
that she is launching a Cutting Taxes, Saving You Money tour in
communities across the state to raise awareness about the relief coming
for families, renters, seniors and businesses. The tour kicks off
on Thursday with visits to Gardner and Haverhill to celebrate
the savings coming for families and children.
“We are thrilled to
deliver on our promise to pass tax cuts that will result in real savings for
the people of Massachusetts, including the country’s largest child
and family tax credit that will go back in the pockets of
parents and caregivers. Everywhere we go, we hear about how people are
struggling to keep up with the rising cost of living. This tax
package delivers savings for those who need it most, while
making long overdue changes that will better allow Massachusetts to
compete with other states,” said Governor Healey. “We’re
grateful for the partnership of Speaker Mariano, Senate President Spilka and
the Legislature for seeing this through and securing the state’s first tax
cuts in more than 20 years.”
“These tax cuts translate to real
money back in the pockets of the people of Massachusetts every single
year,” said Lieutenant Governor Driscoll. “Families, seniors,
renters, businesses and commuters will see hundreds of dollars in savings
each year. Governor Healey and I look forward to spreading the word across
the state that savings are here for the people of Massachusetts.”
“This tax relief package strikes
the critically important balance of providing permanent financial relief to
residents and businesses across Massachusetts, without compromising the
long-term financial security of the Commonwealth,” said Speaker of the
House Ronald J. Mariano (D-Quincy). “I’m confident that this tax reform
legislation will help to make Massachusetts more affordable for all residents,
while also helping to make the Commonwealth more competitive with other states.
I want to thank Chairman Michlewitz, the members of the conference
committee and my colleagues in the House, as well as the Governor Healey and
her entire Administration, along with Senate President Spilka and our partners
in the Senate, for working diligently to get this done.”
“When Massachusetts’ middle-class
families succeed, we all succeed—and that is exactly what this tax relief bill
will help us do,” said Senate President Karen E. Spilka (D-Ashland).
“This legislation answers the calls that we have heard from people around the
state, saying that their costs are rising, they cannot find housing, and it’s
becoming hard to operate a business. It puts real dollars back into the bank
accounts of working families, relieves financial strains for our young
professionals, puts meaningful incentives into developing affordable housing,
and will keep our state competitive for businesses who will invest in our
workforce. I’m deeply grateful to the Governor for signing this legislation
into law, to Chair Rodrigues and the Senate for their tireless work and
support, and to Speaker Mariano and our colleagues in the House.”
Provisions
of the tax cuts package include:
· Child
and Family Tax Credit – Eliminates two-dependent
cap and increases credit from $180 per dependent child, disabled adult, or
senior to $310 for 2023 and to $440 on a permanent basis, starting in
2024. An estimated 565,000 families will benefit, and this will be the most
generous universal child and dependent tax credit in the county.
· Earned
Income Tax Credit (EITC) – increases credit from 30% to 40% of
the federal credit
· Estate
Tax – increases threshold from $1 million to
$2 million with a credit that mitigates cliff effect
· Short-Term
Capital Gains – reduces rate from 12% to 8.5%
· Rental
Deduction – increases cap from $3,000 to $4,000
· Senior
Circuit Breaker Tax Credit – doubles credit, indexed to
inflation, which equates to an increase from $1,200 to
$2,400
· Single
Sales Factor – shifts from three-factor apportionment system based on
business’s share of sales, payroll, and property to apportionment based solely
on sales
· Low-Income
Housing Tax Credit (LIHTC) – increases annual program cap from
$40 million to $60 million
· Housing
Development Incentive Program (HDIP) – increases annual program
cap from $10 million to $57 million in 2023, and thereafter
to $30 million annually
· Student
Loan Repayment Assistance – exempts employer assistance for
student loan repayment from taxable income
· Dairy Tax
Credit – increases annual program cap from
$6 million to $8 million
· Cider Tax
Rate – applies lower tax rates to a broadened class of
beverages
· Lead
Paint Abatement Credit – doubles credit to $3,000 for
full abatement and $1,000 for partial abatement
· Title V
(Septic) Tax Credit – triples maximum credit to $18,000, increases percentage
of eligible expenses from 40% to 60%; and allows taxpayers to claim up to
$4,000 in any year, versus $1,500 in current law
· Deductible
Commuter Transit Benefits – adds public transit fares, RTA fares
and bicycle expenses to deductible commuter expenses
· Apprenticeship
Tax Credit – expands eligible occupations
· Municipal
Affordable Housing Property Tax Exemption – permits
municipalities to adopt local property tax exemption for affordable real
estate
· Property
Tax Liability Reduction for Senior Volunteer Services –
permits municipalities to increase the maximum property tax abatement available
to seniors who perform volunteer services from $1,500 to $2,000
· Stabilization
Fund Cap – increases the cap on Stabilization Fund deposit from 15%
to 25.5% of budgeted revenues
‘Cutting Taxes, Saving You
Money’ Statewide Tour
In the weeks ahead,
Governor Healey and Lieutenant Governor Driscoll will be visiting
communities across the state to make sure Massachusetts residents know that
savings are coming their way. On Thursday, they will be visiting
Gardner and Haverhill to celebrate tax cuts for children
and families. Additional visits will be announced in the near
future to celebrate relief for seniors, businesses, residents, and more.
Who: Governor Healey and Lieutenant Governor
Driscoll
What: Celebrating tax cuts for
Massachusetts children and families
When: Thursday, October 5, 2023, at 11:30 am
Where: Gardner Elementary School, 278 Pearl St,
Gardner, MA 01440
Press: Open
Who: Governor Healey and Lieutenant Governor
Driscoll
What: Celebrating tax cuts for
Massachusetts children and families
When: Thursday, October 5, 2023, at 2:00 pm
Where: Haverhill YMCA, 81 Winter Street,
Haverhill (please use Portland Street entrance)
Press: Open
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