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H 3270MASSACHUSETTSSession 194thState Billin committee
High Impact

Massachusetts House Bill 3270 Restructures Estate Tax Rates, Exemptions, and Principal Residence Exclusions

Original title: An Act relative to the Massachusetts estate tax code

Last action · April 2, 2026: Accompanied a study order, see H5318Sponsor: Marcus Vaughn

Bill progressHistory & official text ↓
Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Would Do

Massachusetts House Bill 3270 restructures the state estate tax code by establishing a $2,750,000 adjusted for inflation, setting progressive tax rates ranging from 10% to 13% based on taxable estate tiers, and allowing the exclusion of a deceased resident's principal residence subject to specific ownership and use criteria. The measure also permits surviving spouses to elect to apply a to the Massachusetts gross estate for decedents dying on or after January 1, 2025. These provisions apply to the transfer of estates for persons dying on or after January 1, 2024.

Why it matters

Changes tax liabilities, deduction rules, and reporting requirements for executors and estates of deceased residents and non-residents holding real or tangible personal property in Massachusetts, affecting total estate tax collections and distributions.

Background
  • House Bill 3270 was filed in the Massachusetts General Court by Representative Marcus S. Vaughn relative to the estate tax code. 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.

Directly affected

estates of deceased residents

Subject to restructured estate tax brackets, exclusion thresholds, and calculation rules for property transfers.

Directly affected

surviving spouses

Permitted to elect to apply the deceased spousal unused exclusion amount to the Massachusetts gross estate.

Directly affected

executors

Responsible for making irrevocable elections regarding principal residence inclusion and unused exclusion amounts on estate tax returns.

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

What is the basic exclusion amount for Massachusetts estate taxes under this bill?
The is set at $2,750,000, which will be adjusted annually for inflation based on the Consumer Price Index.
How is the principal residence of a deceased resident treated?
The principal residence may be excluded from the Massachusetts gross estate if it was owned and used by the decedent as their principal residence for periods aggregating 2 years or more during the 5-year period ending on the date of death, up to a maximum exclusion value equal to the .
What tax rates apply to taxable estates over $20,000,000?
For estates over $20,000,000, the tax is $2,250,000 plus 13% of the excess over $20,000,000.

What else do you want to know?

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Where This Stands

Currently in committee. The next step in the legislative lifecycle is Floor Vote.

Procedural history

7 actions
  1. Apr 2, 2026House
    Accompanied a study order, see H5318
  2. Feb 17, 2026House
    Reporting date extended to Wednesday, March 18, 2026
  3. Nov 18, 2025Joint
    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>
  4. Nov 17, 2025Joint
    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>
  5. Nov 7, 2025Joint
    Hearing scheduled for 11/18/2025 from 10:00 AM-01:00 PM in A-1
  6. Feb 27, 2025Senate
    Senate concurred
Show 1 earlier action
  1. Feb 27, 2025HouseCommittee
    Referred 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

Marcus VaughnHouse · District 9th NorfolkRepublicanPrimary sponsor

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift95% confidence

Estate Tax Bracket and Exemption Restructuring

The measure establishes a fixed baseline basic exclusion amount of $2,750,000 with annual inflation indexing and revises progressive tax tiers up to 13%.

Internal Revenue CodeUS Department of Labor

Connected Entities

US Department of Labor, Internal Revenue Code, Marcus Vaughn
OrganizationUS Department of Labor“Publishes the Consumer Price Index used for annual inflation adjustments of the ”Map →
OrganizationInternal Revenue Code“Federal tax code referenced for definitions of gross estate and basis of propert”Map →
PersonMarcus Vaughn“Representative who filed the petition for House Bill No. 3270”Map →

Sources

Open source document

malegislature.gov

Analysis Score

0–100
  • Significance80
    How much this matters to a regular citizen
  • Controversy50
    Intensity of disagreement among stakeholders
  • Entertainment10
    Compellingness for a non-policy-wonk reader
  • Buzz35
    Current news / social attention level

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