Massachusetts legislation · 194th General Court
Massachusetts S2088: An Act relative to modernizing the estate tax
Status: Failed, July 23, 2026
What the bill says
From the introduced text, February 27, 2025:
SECTION 1. Section 2A of chapter 65C of the General Laws, as so appearing, is hereby amended by striking out subsection (a) and inserting in place the following subsection:- (a) A tax is hereby imposed upon the transfer of the estate of each person dying on or after January 1, 1997, who, at the time of death, was a resident of the commonwealth. The amount of the tax shall be equal to the credit for state death taxes that would have been allowable to a decedent’s estate as computed under Code section 2011, as in effect on December 31, 2000, hereinafter referred to as the “credit”. In the event that the federal gross estate of a person includes real or tangible personal property located outside of Massachusetts at the time of death, the tax shall be reduced by an amount equal to the proportion of such allowable credit as the value of said real or tangible personal property located outside of Massachusetts bears to the value of the entire federal gross estate wherever situated, as determined under Code section 2011, as in effect on December 31, 2000. SECTION 2. Said section 2A of said chapter 65C, as so appearing, is hereby further amended by adding the following subsections:- (f) Effective for the estates of decedents dying on or after July …
Sponsors
- Tarr, Andrew (D, 5th Essex) · primary sponsor
- Peter Durant (R, Worcester and Hampshire)
Latest actions
- : Accompanied a study order, see H5596
- : Reporting date extended to Thursday June 25, 2026
- : Hearing rescheduled to 11/18/2025 from 10:00 AM-11:00 AM in B-1 and Virtual<br> <span style="color: blue; font-style: italic;">Hearing updated to New End Time</span>
- : Hearing rescheduled to 11/18/2025 from 10:00 AM-01:00 PM in B-1 and Virtual<br> <span style="color: blue; font-style: italic;">Hearing location changed</span>
- : Hearing scheduled for 11/18/2025 from 10:00 AM-01:00 PM in A-1
- : House concurred
- : Referred to the committee on Revenue
Common questions
- What is S2088?
- S2088 is a bill in the Massachusetts Legislature (194th General Court): An Act relative to modernizing the estate tax.
- What is the status of S2088?
- Failed as of July 23, 2026. Latest action: Accompanied a study order, see H5596 (July 23, 2026).
- Who sponsored S2088?
- Tarr, Andrew (D, 5th Essex), with 1 co-sponsor.
- Where is the official record for S2088?
- On the Massachusetts Legislature website: https://malegislature.gov/Bills/194/S2088
Source: official Massachusetts record. Tracked by Delilah, AI for legislation across all 50 states and Congress.