STATE:

Why NFIB

Take Action

Get Support

Stay Informed

Podcast Podcast

Careers Careers

Join Now

Home / News /

Massachusetts Legislature: 2023 in Review

December 18, 2023 Last Edit: June 5, 2025

Massachusetts Legislature: 2023 in Review

According to a recent ranking by a DC-based policy software tracking company, the Massachusetts Legislature was ranked the least effective in the nation in 2023. While more than 10,500 bills were filed, only 21 were enacted and, ironically, were mainly bills that addressed employment and labor policies. Tax Reform The biggest legislative news this session was the passage of the $1 billion tax relief bill. Two years in the making, Governor Baker’s tax bill stalled out in 2022, only to be reintroduced by Gover Healey in 2023. While the package included provisions to provide relief for renters, parents, and seniors, small businesses will benefit from the change to the state’s outlier estate tax. The bill eliminates the fiscal cliff while raising the estate tax exemption from $1 million to $2 million. This may sound like good news, but it is important to remember Massachusetts is only one of twelve states with an estate tax and before the tax reform passed, ranked worst in the nation. This change will now move Massachusetts ahead of Rhode Island and Oregon, making us the third worst estate tax in the nation. Salary Ranges and Pay Transparency The legislature also advanced a bill that demands businesses with 25 or more workers change the way they list open positions. Employers must now post a salary range on all job listings based on good-faithed estimates. Additionally, businesses with more than 100 workers are required to submit aggregate wage data to the state to measure whether Massachusetts’ pay equity law is effectively working. While some business organizations representing larger employers supported this proposal, NFIB opposed the legislation as one more bureaucratic and compliance burden placed on smaller businesses who lack a human resource department or in-house legal team. Paid Time to Vote In a sneaky, last-minute move, the Massachusetts House passed a bill, in an informal session, requiring employers to give workers paid time to vote at the beginning or end of a shift. There was no debate, no deliberation, and no vote on this proposal that could impact every employer in the state. Making matters worse, an employer is required to provide a full day’s pay as a penalty for violations of this law. The bill has not yet advanced to the Senate and we ask that NFIB members contact their elected officials to tell them small businesses cannot afford ANOTHER paid time-off mandate.

Topics:

Taxes

State:

Massachusetts

Get to know NFIB

NFIB is a member-driven organization advocating on behalf of small and independent businesses nationwide.

Learn More

Small Business Owner Calculates Taxes Finance Expensive Inventory Inflation Cost

April 17, 2026

Higher Income and Investment Taxes Will Hurt Vermont

Post-pandemic income migration surge is dropping fast.

April 16, 2026

NFIB President Brad Close in Washington Times: Small Business Deduction Is A Big Win For Main Street

WASHINGTON, D.C. (April 16, 2026) – In a new op-ed in The Washington Times, NFIB President Brad Close shares how Main Street is benefiting from the 20% Small B…

Woman wearing a blue cap speaks to the camera; lower third shows 'Tina Miller' and 'Walkabout Outfitter, Owner | NFIB Member'.

April 16, 2026

VIDEO: Virginia Business Owner Explains How 20% Deduction Boosted Employee Wages

The deduction ‘gives me hope to stay strong.’

April 16, 2026

What They Are Saying: Virginia Small Business Owner Uses 20% Small Business Deduction for Employee Raises

VIDEO: NFIB member Tina Miller explains how the permanence of the 20% Small Business Deduction has helped her invest back into her business and community.

Massachusetts Legislature: 2023 in Review

Related Articles