Tax Expenditure Review Commission Meeting Agenda February 2026

TERC Meeting Agenda - Friday, February 27, 2026, at 11:00 a.m.

In accordance with Sections 18-25 of Chapter 30A of the Massachusetts General Laws and the Governor’s Order suspending certain provisions of the Open Meeting Law, M.G.L Ch. 30A §20, notice is hereby given of a meeting of the Tax Expenditure Review Commission. The meeting will take place as noted below.

Tax Expenditure Review Commission Meeting Friday, February 27, 2026 11:00 AM

Zoom Meeting
+1-646-558-8656
Meeting ID: 893 1186 9668
Passcode: 541379
(Public will be listen-only)

Meeting Agenda

  1. Welcome
  2. Approve January 2026 Meeting Minutes
  3. Presentation of February tax expenditure evaluation ratings, discuss and vote on ratings
    • 3.302   Exemption for Materials, Tools, Fuels, and Machinery Used in Manufacturing
    • 3.303   Exemption for Materials, Tools, Fuels, and Machinery Used in Research and Development
    • 2.701   Exemption of Credit Union Income
    • 1.106   Nontaxation of Capital Gains at Time of Gift
    • 1.022   Nontaxation of Capital Gains at Death
    • 1.610 & 2.610 Historic Buildings Rehabilitation Credit
  4. Discuss and vote on Annual Report
  5. Discuss impact of Department of Justice’s final rule updating its regulations for Title II of the Americans with Disabilities Act (ADA)
  6. Discuss next steps
Date published: February 18, 2026

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