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The Pandemic Persists: Pain Points for the Children of Massachusetts
Policymakers have the responsibility and an opportunity to make smart and fair policy choices that will support children and families. This is particularly true now …
Unemployment Insurance Saved the Massachusetts Economy. How Can We Ensure It Will Be Strong for the Future?
More than any other economic program, Unemployment Insurance (UI) has helped the Massachusetts economy during the COVID-19 pandemic. UI enabled many families to remain safe …
Raising Rates on Unearned Income: An Equitable Way to Avoid Cuts and Support a Robust and Just Recovery
For each one percentage point increase in the state tax rates applied to unearned income, the Commonwealth could raise roughly $465 million a year to …
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MA Property Taxes: Who Pays? Recommendations for More Progressive Policies
Cities and towns rely on property taxes as their chief source of revenue to provide vital public services and infrastructure. Low- and moderate-income households tend to pay a larger portion of income in property taxes than those with high incomes, especially considering how some taxes get passed on from owners to renters. This paper examines why this is the case and what existing policies help make property taxes more progressive.Finally seven kids of state and local policy reforms are discussed that would redirect responsibility for property taxes towards those most able to pay.
Why the Count Counts: Federal Funding and the 2020 Census
Our latest brief, Why the Count Counts, outlines the generational impacts a complete and accurate count of every Massachusetts resident will have in the 2020 Census, federal funds that would be directly affected, and more.
Opportunity Delayed: FY 2021 Governor’s Budget for K-12 Funding Falls Short by $74M for Low-Income Kids
As part of implementing the Commonwealth’s new school funding law, the Student Opportunity Act (SOA), the Governor proposed increasing Chapter 70 aid by $303.5 million over current levels in the Fiscal Year (FY) 2021 budget. In this first year, the Governor delivers on one-seventh (14 percent) of the SOA reforms in most areas—special education, health care for educators, social-emotional support, and increments for English Language Learners—keeping those reforms on track for full implementation in seven years. However, not all of the SOA reforms are consistently or equitably phased in by the Governor’s proposal despite this goal being outlined in the law. One critical area that is not on track—increased support for students from low-income families through Low-Income Rates.
Taxing the GILTI: By Reversing 2018 Policy, MA Can Fight Corporate Tax Dodging & Raise $450 Million a Year [Corp. Tax Series Pt.5]
In a costly decision, the Massachusetts Legislature voted in 2018 to allow businesses to exclude 95 percent of GILTI from Massachusetts taxation. This choice will cost the Commonwealth as much as $450 million in lost revenue in the current tax year (2020). This is revenue that otherwise would come exclusively from profitable, multinational corporations doing business in Massachusetts – and in particular, from ones that are choosing to game the tax code.
FY 2021 GOVERNOR’S BUDGET: Transportation – Governor proposes more funding, partly reversing past cuts
The Governor’s FY 2021 budget proposal is notable for acknowledging the need for more transportation investment to improve our current road and transit systems. This brief details how the proposal would partly reverse some earlier cuts to transportation programs that have likely held back performance.
The Gas Tax: What it is and Who Pays
This two-page fact sheet explains the gas tax and why it tends to fall hardest on those with low and moderate incomes.
FY 2021 GOVERNOR’S BUDGET: Summary – Lack of new revenues constrains Governor’s ability to make bold moves
Big changes are afoot for Massachusetts in the coming fiscal year. FY 2021 is the start of a seven-year overhaul of school funding and lawmakers have bold plans to modernize the state’s transportation system. But growth in the money to pay for these and other public services is expected to slow in the coming fiscal year and likely beyond.
FY 2021 BUDGET PREVIEW: Four items to watch in the budget debate
The yearly budget cycle kicks off this week with the Governor’s proposal for the Fiscal Year (FY) 2021 budget. In preparation, MassBudget published a series of briefs that highlight some major stories to watch in the FY 2021 debate. This is a summary of four key stories highlighted in our series.
FY 2021 BUDGET PREVIEW: Revenue Expectations for the FY 2021 State Budget
With a new commitment to increasing state K-12 education funding and the ever more obvious need to repair and upgrade our transportation systems, will lawmakers have the revenue to make the necessary investments in these and other budget priorities?
Case Study: Increasing Quality After-School Opportunities in Salem, Massachusetts
Without sufficient funding, communities across the Commonwealth face challenges in helping all students, particularly those most in need of additional support, gain access to affordable, quality after-school opportunities. This report aims to provide tailored guidance to one community, Salem, Massachusetts, on how to provide services to more youth. This includes evaluating its current after-school landscape, compiling data from local providers, applying lessons learned from after-school efforts across the country, and providing recommendations on how Salem can expand access to quality after-school.
FY 2021 BUDGET PREVIEW: Delivering on the K-12 Education Funding Overhaul & the Student Opportunity Act (SOA)
Now that the state has revamped its education funding formula, how will lawmakers fund these changes in this first year of implementation?
FY 2021 BUDGET PREVIEW: Will the Transportation Budget Reflect New Realities? 6 Things to Look Out For
Will the Governor’s FY 2021 budget proposal indicate his commitment toward improving public transit, developing regional rail, reducing traffic congestion, and other priorities?
FY 2021 BUDGET PREVIEW: Will the Governor reboot his dependent deduction proposal or take a more targeted approach?
Will the Governor again propose to double the state’s dependent deduction, which wasn’t adopted by the Legislature, or will state lawmakers provide more targeted tax support for working families with greater need?
