Massachusetts legislation · 194th General Court
Massachusetts S1995: An Act updating 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 appearing in the 2022 Official Edition, is hereby amended by striking out subsection (f), and inserting in place thereof the following:- "(f) For the estates of decedents dying on or after January 1, 2025, a credit shall be allowed against the tax imposed by subsections (a) and (b) equal to the amount of such tax; provided, however, that the credit shall not exceed the federal level established in 26 USC § 2010 promulgated by the Internal Revenue Service." SECTION 2. Said section 2A, as so appearing, is hereby amended by striking out subsection (g), and inserting in place thereof the following:- "(g) The estates of decedents dying on or after January 1, 2025 shall not be required to pay any tax under subsections (a) and (b) if the value of the federal taxable estate is not more than the federal threshold level established in 26 USC Chapter 11 promulgated by the Internal Revenue Service."
Sponsors
- Ryan Fattman (R, Worcester and Hampden) · primary sponsor
- Tarr, Andrew (D, 5th Essex)
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 S1995?
- S1995 is a bill in the Massachusetts Legislature (194th General Court): An Act updating the estate tax.
- What is the status of S1995?
- Failed as of July 23, 2026. Latest action: Accompanied a study order, see H5596 (July 23, 2026).
- Who sponsored S1995?
- Ryan Fattman (R, Worcester and Hampden), with 1 co-sponsor.
- Where is the official record for S1995?
- On the Massachusetts Legislature website: https://malegislature.gov/Bills/194/S1995
Source: official Massachusetts record. Tracked by Delilah, AI for legislation across all 50 states and Congress.