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| 麻州州長奚莉 (Maura Healey) 提前向州民匯報減稅方案。 (周菊子攝) |
麻州州長奚莉早就說過，她上任後將研議減稅，以紓緩民眾負擔。她也希望藉由稅改，增加麻州競爭力，鼓勵更多房地產發展，更多企業進來或留在麻州。
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| 麻州州長奚莉 (Maura Healey，中) 率同副州長Kim Driscoll (左三)，行政及財務廳長 Matthew J. Gorzkowicz (右三)，教育廳廳長 Patrick Tutwiler (右二) 到Lynn市 向州民匯報減稅方案。 (周菊子攝) |
奚莉政府稱這一稅改把錢放回人民的口袋。
在兒童及家庭抵稅優惠方面，奚莉政府提議，不論家庭收入狀況，凡是扶養13歲以下兒童，以及殘障人士，65歲以上耆英的納稅人，無人數上限的每扶養1人，可得600元抵稅優惠，估計有70萬名納稅人可因此減輕負擔。
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| 麻州眾議員黃子安 (Donald Wong) 轄區包括 Lynn 市，特地出席說明會，歡迎州長。 (周菊子攝) |
提案還動議修訂2項稅法，以提高麻州競爭力，。
一為把短期利得稅的稅率由現行的12%，降至5%。奚莉州長今日說，全美目前只有威斯康辛州
(Wisconsin)、卡羅萊納州
(Carolina)和麻州，短期利得稅的稅率，竟然比長期利得稅高。一旦稅率降至5%，麻州的2024年度稅收，可能損失1億1700萬元，但是由於資本利得不會用來支持2024會計年度的開銷，這筆帳在預算總結上最後會勾消。
另一項稅改是讓總值300萬元以下的所有遺產免繳稅，優惠額最高可達18萬2000元。奚莉稱，全美目前僅有12州徵收遺產稅，麻州和奧勒岡州
(Oregon)是其中稅率最低的。大約70%在麻州申報遺產稅人士，可享受到這優惠，減輕負擔。奚莉政府相信這項稅改有助於耆英及家庭留在麻州，安享晚年。
奚莉政府提議的減稅方案，還有至少另外10項，包括:
鼓勵建造住宅計畫 (HDIP)，將把提供給土地發展商的第一年優惠上限，從1000萬元提高至5000萬元，然後每年3000萬元，藉以鼓勵發展商在麻州的門戶城市
(gateway cities) 建造更多市價住宅。
學徒抵稅優惠，擴大符合申請學徒抵稅優惠的行業，並把優惠總額加倍至500萬元。
奶酪抵稅優惠，抵稅總額從600萬元增加到800萬元，藉以保護奶酪農家。
現場戲劇表演，提供新的薪資、製作費及交通開銷上的抵稅減免，鼓勵地方上的現場戲劇表演。
鉛漆緩解，為全面除鉛提供加倍至3000元的減免額，部分除鉛1000元。
地方西打(Cider)，容許酒精含量更高
(高至8.5)的發酵果汁(cider)及酒，也可享有保留給低酒精含量產品的低稅率，藉以鼓勵更多地方上生產，勁道強的發酵果汁或酒。
償還學生貸款，雇主協助學生貸款人償還學生貸款的金額，可從所得稅中抵減
通勤者交通福利，把諸如自行車共享的會員費，購買費及儲存費等的自行車通勤開銷和區域交通套票等，加入現有的過路費及地鐵 (MBTA)套票的減稅優惠中。
棕地，把棕地抵稅減免期限從現有的2023年展延至2028年。這一減稅項目容許納稅人為清理受汙染土地花費的相關費用申報減免。
奚莉政府的2024會計年度預算及這減稅方案，將於3月1日 (週三)，提交給麻州議會。麻州的參議會和眾議會將各自提出自己版本的2024年度預算，三方將互相協調後，在今年6月底左右，向麻州州民交出州政府的2024年度預算。
麻州眾議員黃子安 (Donald Wong)，Lynn 市市長Jared
C. Nicholson這天都出席了奚莉州長提前向社區匯報的減稅方案。
看過這減稅方案的人中，有人稱許減稅方案照顧到不少一般民眾，但擔心政府因此稅收減少，必須減少其他方面的花費，另外擔心減稅細項繁多，一般民眾可能難以全面吸收。
Governor Healey and Lieutenant Governor Driscoll
Unveil $750 Million Tax Relief Package
Proposal includes direct relief for families, seniors and those dealing with high costs of housing
LYNN – Governor Maura T. Healey and Lieutenant Governor Kimberley Driscoll today unveiled a $742 million tax relief package that provides significant savings for families, renters, seniors, farmers, commuters and more. The proposal, announced at the Demakes Family YMCA in Lynn, also includes key reforms to the tax code that will bring Massachusetts in line with other states, making it a more attractive place to live, work and do business.
“Everywhere we go, the Lieutenant
Governor and I hear from people who are struggling to get by as the cost of
living continues to skyrocket past them – the family watching their grocery
bill grow each week, the young mom who wants to return to her dream job but
can’t afford child care, the recent college graduate who
can’t afford both his rent and student loan payments, the
seniors who want to keep the home where they raised their
family,” said Governor
Healey. “We’re
filing this tax relief package for each of them. This proposal
centers affordability, competitiveness and equity each step of the way,
delivering relief to those who need it most and making reforms that will
attract and retain more businesses and residents to our great state.”
“Massachusetts is a national leader
in so many ways – in education, business, science and technology, democracy and
civil rights. But we’re not leading when it comes to affordability,” said Lieutenant Governor Driscoll. “If people can’t afford
to live and work here, we’re not going to be able to maintain our economic
edge. Our tax relief package will put more money back in
the pockets of those who need it most while also making key reforms in areas
where we are an outlier among other states.”
“The Healey-Driscoll Administration
has made a values-driven decision to utilize the resources at our
disposal to deliver economic relief to those who are struggling to make
ends meet in the face of rising costs,” said Administration and Finance
Secretary Matthew J. Gorzkowicz. “The Healey-Driscoll Tax
Relief Package is both progressive and fiscally responsible, directly
addressing many of the most urgent needs of our residents and setting the state
up for economic growth.”
This package of tax reforms
for Fiscal Year 2024 (FY24) will be filed on
Wednesday as companion legislation to the administration’s FY24
budget (H.1). The proposal is built around relief that will go directly to
families, seniors and those dealing with the high costs of housing.
That includes Healey’s Child
and Family Tax Credit, a new benefit that will provide families with a
$600 credit per dependent, including children under 13, people with
disabilities, and senior dependents aged 65 and older. It combines two
different benefits, the Household Dependent Tax Credit and the
Dependent Care Tax Credit, removes the cap on dependents, and increases the
benefit. At a cost to the state of $458 million, this would put
money directly back into the pockets of 700,000 taxpayers in connection with
more than 1 million dependents, helping families keep up with rising
costs for child and senior care and bringing people back into
the workforce to meet employer demand.
This package also proposes to
increase the rental deduction, currently capped at 50 percent of rent up to
$3,000, to $4,000. At a cost of $40 million, this increase will help
offset the high cost of housing for 880,000 renters. Additionally, the
administration is proposing to double the senior circuit breaker
credit from $1,200 to $2,400 for low-income seniors with high
property taxes or rent, helping seniors in 100,000
households stay in their homes.
To drive Massachusetts’ economic
competitiveness, the package proposes reforms to two taxes in which the state
is currently an outlier. It would reduce the short-term capital gains tax from
12 percent to 5 percent.
Wisconsin and South Carolina are currently the only two other states that tax
short-term capital gains at a higher rate than long-term capital gains, as
Massachusetts currently does. This reform would have a gross revenue
impact of $117 million in FY24, but would be budget-neutral due to excess
capital gains not being used to support FY24 spending.
It would also eliminate the
estate tax for all estates valued at up to $3 million with a credit of up to
$182,000. Massachusetts is one of only 12 states that has an estate tax
and shares the lowest threshold of those twelve with Oregon. This reform
would reduce the tax burden on smaller estates, which historically
have filed over 70 percent of estate tax
returns, and helps seniors and families age in place
and be able to stay in Massachusetts.
Other components of this tax
package include:
· Housing
Development Incentive Program (HDIP) -
Increase the $10 million annual cap on HDIP credits to $50 million in the first
year, and $30 million per year moving forward for developers as an incentive to
produce more market-rate housing in the state’s Gateway Cities.
· Apprenticeships Tax
Credit – Improve
access to apprenticeships for workers by expanding the list of
occupations that qualify for employer tax credits and
doubling the statewide cap on credits to $5 million.
· Dairy Tax
Credit –
Increase the statewide cap from $6 million to $8 million to protect the
state’s dairy farmers from fluctuations in wholesale milk prices.
· Live
Theater – Promote
local live theater productions with a new credit for a share of payroll,
production and transportation costs for qualifying productions.
· Title V – Double the maximum credit
to $12,000 (40 percent of $30,000) for expenses incurred at
a primary residence for repair or replacement of failed cesspool or
septic systems.
· Lead
Paint Abatement –
Double the allowable deductions to $3,000 for full lead paint abatement and
$1,000 for partial abatement.
· Local Cider – Promote more
locally produced hard cider and still wine by allowing higher-alcohol
content ciders and wines (up to 8.5 ABV) to qualify for lower tax rates
typically reserved for low-alcohol content products.
· Student
Loan Repayment – Exempt employer
assistance with student loan repayment from income taxation for student
borrowers.
· Commuter
Transit Benefits –
Add regional transit passes and bike commuter expenses, such
as bike-share memberships, purchases and storage, to those that
qualify for tax deductions, alongside existing expenses like tolls
and MBTA passes.
· Brownfields - Extend the brownfields
tax credit program, currently set to expire in 2023, through 2028. This
program allows taxpayers to claim a credit for costs related to cleanup of
contaminated properties.
Statements of Support:
“Healthy, affordable homes are
vital to a bright future for the Commonwealth. Hand in hand with housing production,
providing immediate relief for renters and senior homeowners with low incomes,
cleaning up Brownfields sites for new homes, making lead remediation more
affordable, and helping people commute by regional transit and bike will
support health, housing affordability, and vibrant neighborhoods.” -Rachel
Heller, CEO, CHAPA
“MCOA applauds the Healey-Driscoll
Administration on their proposed tax package. The increase in the Senior
Circuit Tax Breaker will help 100,000 more older households remain in their
communities. Each tax season, COAs assist older adults in accessing this tax
credit and the increase will support the economic security of older people
across the Commonwealth.” - Betsy Connell, Executive Director, Massachusetts
Councils on Aging (MCOA)
“We are extremely grateful to
Governor Maura Healey, Lt Governor Kim Driscoll and their teams for the
proposal made today to increase the dairy tax credit from $6 million to $8
million dollars. The Administration today demonstrates their deep understanding
of the dairy industry’s long history and its importance to the Massachusetts
economy. The tax credit has been a key factor in stabilizing and saving the
industry the last 15 years, and this proposed increase will greatly help offset
the forecasted difficult times ahead in dairy costs of production and pricing.”
- David Shepard, President, Massachusetts Dairy Farmer’s Association
“Associated Industries of
Massachusetts is pleased that the first budget of the Healey-Driscoll
administration addresses threats to the Commonwealth’s competitive edge. At a
time when the cost of living in Massachusetts exceeds most other states, this
package wisely identifies ways to help residents cut costs, reducing the
financial burden on working families, while at the same time implementing tax
changes that prevent Massachusetts from being an outlier. Based on this budget,
it is clear that the Administration shares AIM’s concerns about the
Commonwealth’s competitive future and this is a critical first step towards
ensuring sustained growth and economic strength.” - Brooke Thomson, Executive
Vice President of Government Affairs, Associated Industries of Massachusetts
(AIM)
"Massachusetts is among the
most expensive states to live and do business, and people are leaving at
alarming rates. For an economy that has historically been built on access to
the best talent in the world, this is a threat to the state’s long-term competitiveness.
Tax relief is an important piece of the strategy to recruit, retain, develop,
and diversify our talent pool and pipeline and the Roundtable is grateful to
Governor Healey and Lt. Governor Driscoll for proposing a thoughtful and
comprehensive set of tax proposals and investments to kick off this legislative
session’s competitiveness policy discussion. The Roundtable looks forward to
working with the Administration and Legislature to pass policy proposals
targeted toward the people and employers that make our economy hum and ensuring
the long-term economic vitality of the Commonwealth." - JD Chesloff,
President and CEO, Massachusetts Business Roundtable
“Throughout the campaign, the
Governor spoke about the need to make early education more affordable for
Massachusetts’ families. Today’s expansion of the Child and Family tax
credit is an important step in that direction as it offers parents a
straightforward and easy-to-understand approach that prioritizes their bottom
line.” -William J. Eddy, Executive Director, Massachusetts Association of Early
Education & Care
