Massachusetts legislation · 194th General Court
Massachusetts S2015: An Act establishing a tiered corporate minimum tax
Status: Failed, July 23, 2026
What the bill says
From the introduced text, February 27, 2025:
SECTION 1. Section 39 of chapter 63 of the General Laws, as appearing in the 2022 Official Edition, is amended by striking out subsection (b) and inserting in place thereof the following subsection:- (b) A minimum tax as follows: (1) If the total sales of the corporation in the commonwealth during the taxable year, as determined pursuant to subsection (f) of section 38, are less than $1,000,000, the minimum tax shall be $456. (2) If the total sales of the corporation in the commonwealth during the taxable year, as determined pursuant to subsection (f) of section 38, are equal to or greater than $1,000,000 and less than $5,000,000, the minimum tax shall be $1,500. (3) If the total sales of the corporation in the commonwealth during the taxable year, as determined pursuant to subsection (f) of section 38, are equal to or greater than $5,000,000 and less than $10,000,000, the minimum tax shall be $2,500. (4) If the total sales of the corporation in the commonwealth during the taxable year, as determined pursuant to subsection (f) of section 38, are equal to or greater than $10,000,000 and less than $25,000,000, the minimum tax shall be $3,500. (5) If the total sales of the corporation in the commonwealth during the taxable year, as determined pursuant to subsection (f) of section 38, …
Sponsors
- Adam Gómez (D, Hampden) · primary sponsor
- Michael Barrett (D, Third Middlesex)
- Manny Cruz (D)
- Rebecca Rausch (D, Norfolk, Worcester and Middlesex)
Latest actions
- : Accompanied a study order, see H5596
- : Reporting date extended to Thursday June 25, 2026
- : Hearing rescheduled to 10/03/2025 from 10:00 AM-12:35 PM in Gardner Auditorium <br> <span style="color: blue; font-style: italic;">Hearing updated to New End Time</span>
- : Hearing scheduled for 10/03/2025 from 10:00 AM-05:00 PM in Gardner Auditorium
- : House concurred
- : Referred to the committee on Revenue
Common questions
- What is S2015?
- S2015 is a bill in the Massachusetts Legislature (194th General Court): An Act establishing a tiered corporate minimum tax.
- What is the status of S2015?
- Failed as of July 23, 2026. Latest action: Accompanied a study order, see H5596 (July 23, 2026).
- Who sponsored S2015?
- Adam Gómez (D, Hampden), with 3 co-sponsors.
- Where is the official record for S2015?
- On the Massachusetts Legislature website: https://malegislature.gov/Bills/194/S2015
Source: official Massachusetts record. Tracked by Delilah, AI for legislation across all 50 states and Congress.