The civic record
Read. Follow. Verify.Massachusetts Senate bill creates super research and development tax credit for businesses
Last action · July 23, 2026: Accompanied a study order, see H5596Sponsor: Bruce Tarr
Track this bill to get notified when it advances a stage. One tap to stop, anytime.
What This Bill Would Do
Businesses qualifying for the state research expense tax credit may claim an additional tax credit equal to exceeding a baseline base amount, capped at 50% of the tax due.
Changes tax liability calculations for businesses conducting in-state research by allowing them to carry forward unused credits for up to five years and share credits among members of combined corporate returns.
- Bruce E. Tarr is a member of the Massachusetts Senate representing the First Essex and Middlesex district. context
- Chapter 63 of the Massachusetts General Laws governs the taxation of corporations. context
Who It Would Affect
Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.
business corporations
Business corporations and taxpayers conducting research are eligible to claim an additional tax credit against state tax liabilities based on excess research expenditures.
corporations filing a combined return
Member corporations filing combined returns can apply excess research and development credits generated by one member against the tax liability of another group member.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
Which research expenses qualify for the super tax credit?
Can unused tax credits be saved for future years?
How is the baseline spending amount calculated?
What else do you want to know?
News Coverage
Follow the record
Votes, people, money & the original sourceWhere This Stands
Currently passed chamber. The next step in the legislative lifecycle is Law.
Procedural history
6 actions- Jul 23, 2026HouseAccompanied a study order, see H5596
- Apr 1, 2026SenateReporting date extended to Thursday June 25, 2026
- Oct 3, 2025JointHearing 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>
- Sep 24, 2025JointHearing scheduled for 10/03/2025 from 10:00 AM-05:00 PM in Gardner Auditorium
- Feb 27, 2025HouseHouse concurred
- Feb 27, 2025SenateCommitteeReferred to the committee on Revenue
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Study Order Companion
Senate bill S.2080 was accompanied by a study order and is cross-referenced with House bill H5596.
Connected Entities
Sources
malegislature.gov
Analysis Score
0–100- Significance55How much this matters to a regular citizen
- Controversy20Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz30Current news / social attention level
Publisher tools