# Massachusetts S 2015: An Act establishing a tiered corporate minimum tax

Massachusetts S 2015, An Act establishing a tiered corporate minimum tax, is a 194th General Court (2025-2026) Senate bill sponsored by Adam Gómez (Democratic); status in committee, last action 2026-07-23 (Accompanied a study order, see H5596) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/MA-S2015-194
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Massachusetts S 2015
- State: Massachusetts
- Session: 194th General Court (2025-2026)
- Title: An Act establishing a tiered corporate minimum tax
- Status: in committee
- Chamber: Senate
- Introduced: 2025-02-27
- Last action: 2026-07-23, Accompanied a study order, see H5596
- Sponsor: Adam Gómez (Democratic)
- Cosponsors: 3
- Subjects: Revenue
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Adam Gómez (Democratic), Senate
- Cosponsor: Manny Cruz (Democratic), House
- Cosponsor: Michael J. Barrett (Democratic), Senate
- Cosponsor: Rebecca L. Rausch (Democratic), Senate

## Actions (6)

- 2026-07-23: Accompanied a study order, see H5596 (House)
- 2026-04-01: Reporting date extended to Thursday June 25, 2026 (Senate)
- 2025-10-03: 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> (legislature)
- 2025-09-24: Hearing scheduled for 10/03/2025 from 10:00 AM-05:00 PM in Gardner Auditorium (legislature)
- 2025-02-27: House concurred (House)
- 2025-02-27: Referred to the committee on Revenue (Senate)

## Bill text

- As Filed: [PDF](https://malegislature.gov/Bills/194/S2015.pdf)

## Related bills

- H 4585: An Act authorizing the town of Auburn to offer expanded senior property tax abatements (signed)
- H 5435: An Act authorizing the town of Topsfield to continue to employment of police chief Neal Hovey (passed senate)
- H 5515: An Act to increase the value of estates eligible for abatements pursuant to M.G.L. chapter 59, section 5, clauses seventeenth D and forty-first C in the town o… (passed house)
- H 5429: An Act providing injured on duty compensation to Chelmsford firefighter Nicholas Spinale (second reading)
- H 5520: An Act exempting George Patrinos from the maximum age requirement age for the position of firefighter in the town of Dudley (signed)
- H 3909: An Act authorizing the Provincetown year-round market rate rental housing trust to acquire year-round housing occupancy restrictions (signed)

## Sources
- [As Filed (PDF)](https://malegislature.gov/Bills/194/S2015.pdf)

## Related
- [H 4585: An Act authorizing the town of Auburn to offer expanded senior property tax aba…](https://policyrisk.com/state-bill/MA-H4585-194)
- [H 5435: An Act authorizing the town of Topsfield to continue to employment of police ch…](https://policyrisk.com/state-bill/MA-H5435-194)
- [H 5515: An Act to increase the value of estates eligible for abatements pursuant to M.G…](https://policyrisk.com/state-bill/MA-H5515-194)
- [H 5429: An Act providing injured on duty compensation to Chelmsford firefighter Nichola…](https://policyrisk.com/state-bill/MA-H5429-194)
- [H 5520: An Act exempting George Patrinos from the maximum age requirement age for the p…](https://policyrisk.com/state-bill/MA-H5520-194)
- [H 3909: An Act authorizing the Provincetown year-round market rate rental housing trust…](https://policyrisk.com/state-bill/MA-H3909-194)
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Source: PRIA, https://policyrisk.com/state-bill/MA-S2015-194 (as of 2026-11-01).