Massachusetts legislation · 194th General Court
Massachusetts H3281: An Act relative to the taxation of inventory in manufacturing
Status: Failed, April 2, 2026
What the bill says
From the introduced text, February 27, 2025:
SECTION 1. Paragraph 7 of section 30 of chapter 63 of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by striking out the first sentence and inserting in place thereof the following 2 sentences:- The value of tangible property taxable under subclause (A) of clause (1) of subsection (a) of section 39, for a corporation, except for a manufacturing corporation as defined in section 42B, shall be the book value of the corporation’s tangible property situated in the commonwealth on the last day of the taxable year as is not subject to local taxation nor taxable under section 67. The value of tangible property taxable under subclause (B) of clause (1) of subsection (a) of section 39, for a manufacturing corporation, as that term is defined in section 42B, shall be the book value of the manufacturing corporation’s tangible property held as raw material for the purpose of manufacturing and situated in the commonwealth on the last day of the taxable year as is not subject to local taxation nor taxable under section 67. SECTION 2. Subsection (a) of said chapter 63, as so appearing, is hereby amended by striking out clause (1) and inserting in place thereof the following clause:- (1) (A) In the case of a business corporation other than a manufacturing corporation, …
Sponsors
- Jonathan Zlotnik (D, 2nd Worcester) · primary sponsor
- Kimberly Ferguson (R, 1st Worcester)
- Whipps, Susannah M. (I, 2nd Franklin)
- Donald Berthiaume (R)
Latest actions
- : Accompanied a study order, see H5318
- : Reporting date extended to Wednesday, March 18, 2026
- : Reporting date extended to Friday, February 20, 2026
- : Hearing scheduled for 09/29/2025 from 01:00 PM-05:00 PM in A-1
- : Senate concurred
- : Referred to the committee on Revenue
Common questions
- What is H3281?
- H3281 is a bill in the Massachusetts Legislature (194th General Court): An Act relative to the taxation of inventory in manufacturing.
- What is the status of H3281?
- Failed as of April 2, 2026. Latest action: Accompanied a study order, see H5318 (April 2, 2026).
- Who sponsored H3281?
- Jonathan Zlotnik (D, 2nd Worcester), with 3 co-sponsors.
- Where is the official record for H3281?
- On the Massachusetts Legislature website: https://malegislature.gov/Bills/194/H3281
Source: official Massachusetts record. Tracked by Delilah, AI for legislation across all 50 states and Congress.