MA H3088

Department of Revenue commissioner must appoint a study group of experts and interested parties to review Chapter 62F tax revenue calculations since the law's effective date

Study group will analyze state tax revenues from municipal sources including retail sales, meals, alcoholic beverages, and tobacco excises originating from cities and towns

Review will examine whether designated-purpose revenues (unemployment insurance assessments, motor vehicle fuel excises) should be included in excess state tax revenue calculations

Study group will assess how inflation, unemployment benefit changes, and federal tax changes may cause overstatement of excess state tax revenues and growth factors under Chapter 62F

Final report with findings and legislative recommendations due to House and Senate clerks by June 30, 2026