Massachusetts legislation · 194th General Court
Massachusetts H3248: An Act granting an income tax exemption for new manufacturing corporations
Status: Failed, April 21, 2026
What the bill says
From the introduced text, February 27, 2025:
Chapter 63 of the General Laws, as most recently amended by section 7 of chapter 88 of the acts of 2024, is hereby further amended by inserting, after section 38NN, the following new section:- SECTION 38OO. Upon incorporating in the commonwealth, any manufacturing corporation, as defined by section 42B of this chapter, shall not be subject to taxation of income, as defined under this chapter, for income generated during its first five years of operation, provided that no less than 50 per cent of the corporation’s revenues from manufactured goods derive from the sale of consumer goods. For the purposes of this section, consumer goods shall mean tangible property intended to be purchased by individuals for personal use.
Sponsors
- Michael Soter (R, 8th Worcester) · primary sponsor
- Joseph McKenna (R, 18th Worcester)
- Patrick O'Connor (R, First Plymouth and Norfolk)
Latest actions
- : Accompanied a study order, see H5313
- : Reporting date extended to Wednesday, March 18, 2026
- : Reporting date extended to Friday, February 20, 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
- : Senate concurred
- : Referred to the committee on Revenue
Common questions
- What is H3248?
- H3248 is a bill in the Massachusetts Legislature (194th General Court): An Act granting an income tax exemption for new manufacturing corporations.
- What is the status of H3248?
- Failed as of April 21, 2026. Latest action: Accompanied a study order, see H5313 (April 21, 2026).
- Who sponsored H3248?
- Michael Soter (R, 8th Worcester), with 2 co-sponsors.
- Where is the official record for H3248?
- On the Massachusetts Legislature website: https://malegislature.gov/Bills/194/H3248
Source: official Massachusetts record. Tracked by Delilah, AI for legislation across all 50 states and Congress.