# Massachusetts S 2033: An Act combating offshore tax avoidance

Massachusetts S 2033, An Act combating offshore tax avoidance, is a 194th General Court (2025-2026) Senate bill sponsored by Jason M. Lewis (Democratic); status in committee, last action 2026-07-16 (Committee recommended ought NOT to pass and referred to the committee on House Steering, Policy and Scheduling); PRIA reads it as touching household money (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/MA-S2033-194
- 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 2033
- State: Massachusetts
- Session: 194th General Court (2025-2026)
- Title: An Act combating offshore tax avoidance
- Status: in committee
- Chamber: Senate
- Introduced: 2025-02-27
- Last action: 2026-07-16, Committee recommended ought NOT to pass and referred to the committee on House Steering, Policy and Scheduling
- Sponsor: Jason M. Lewis (Democratic)
- Cosponsors: 33
- Subjects: Revenue, House Steering, Policy and Scheduling
- Touches household money: yes
- Roll calls: 1 (4 yes, 0 no in all)
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Jason M. Lewis (Democratic), Senate
- Cosponsor: Adam Gómez (Democratic), Senate
- Cosponsor: Adam J. Scanlon (Democratic), House
- Cosponsor: Antonio F. D. Cabral (Democratic), House
- Cosponsor: Carmine Lawrence Gentile (Democratic), House
- Cosponsor: Cindy F. Friedman (Democratic), Senate
- Cosponsor: Dylan A. Fernandes (Democratic), Senate
- Cosponsor: Edward J. Kennedy (Democratic), Senate
- Cosponsor: Jacob R. Oliveira (Democratic), Senate
- Cosponsor: James B. Eldridge (Democratic), Senate
- Cosponsor: James K. Hawkins (Democratic), House
- Cosponsor: Joan B. Lovely (Democratic), Senate
- Cosponsor: Joanne M. Comerford (Democratic), Senate
- Cosponsor: Julian Cyr (Democratic), Senate
- Cosponsor: Liz Miranda (Democratic), Senate
- Cosponsor: Lydia Edwards (Democratic), Senate
- Cosponsor: Manny Cruz (Democratic), House
- Cosponsor: Mark C. Montigny (Democratic), Senate
- Cosponsor: Mark D. Sylvia (Democratic), House
- Cosponsor: Michael D. Brady (Democratic), Senate
- Cosponsor: Mike Connolly (Democratic), House
- Cosponsor: Nick Collins (Democratic), Senate
- Cosponsor: Patricia D. Jehlen (Democratic), Senate
- Cosponsor: Patrick M. O'Connor (Republican), Senate
- Cosponsor: Paul R. Feeney (Democratic), Senate
- Cosponsor: Paul W. Mark (Democratic), Senate
- Cosponsor: Pavel M. Payano (Democratic), Senate
- Cosponsor: Rebecca L. Rausch (Democratic), Senate
- Cosponsor: Robyn K. Kennedy (Democratic), Senate
- Cosponsor: Sal N. DiDomenico (Democratic), Senate
- Cosponsor: Steven J. Ouellette (Democratic), House
- Cosponsor: Thomas M. Stanley (Democratic), House
- Cosponsor: Vanna Howard (Democratic), House
- Cosponsor: William J. Driscoll Jr. (Democratic), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-06-24 | committee | Committee Adverse: Ought to pass | fail | 4 | 0 | 2 |

## Actions (6)

- 2026-07-16: Committee recommended ought NOT to pass and referred to the committee on House Steering, Policy and Scheduling (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/S2033.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 5520: An Act exempting George Patrinos from the maximum age requirement age for the position of firefighter in the town of Dudley (signed)
- H 5429: An Act providing injured on duty compensation to Chelmsford firefighter Nicholas Spinale (second reading)
- 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/S2033.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 5520: An Act exempting George Patrinos from the maximum age requirement age for the p…](https://policyrisk.com/state-bill/MA-H5520-194)
- [H 5429: An Act providing injured on duty compensation to Chelmsford firefighter Nichola…](https://policyrisk.com/state-bill/MA-H5429-194)
- [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-S2033-194 (as of 2026-11-01).