TAXES

A major environmental experiment will require new construction and major renovations to embrace fossil fuel-free infrastructure for heating and cooling in some Massachusetts communities — none yet in the western part of the state.

In this edition of Beacon Hill in 5, we hear about some new laws — and what's ahead for Massachusetts lawmakers.

Appeals to the federal government have so far yielded no change to work authorizations or funding to address the strain on the Massachusetts emergency shelter system.

Congestion pricing is one of the measures Mass. state senators might consider imposing to discourage drivers from commuting at already-crowded peak times.

As Massachusetts lawmakers continue to work on crafting budget legislation, a recent poll shows affordability is top of mind. The majority of Massachusetts voters polled indicated that they would like to see taxes go down.

At a legislative hearing, there was relatively little in-depth talk Tuesday about the nitty-gritty of Massachusetts Gov. Maura Healey's tax package.

The tax proposal Massachusetts Gov. Maura Healey plans to file Wednesday alongside her first annual state budget bill would create a new estate tax credit of up to $182,000, a measure that would effectively eliminate the levy on estates worth less than $3 million and give relief to larger estates.

A week after announcing it was reviewing the taxability of one-time payments made in several states, the IRS has determined that Massachusetts, Georgia, South Carolina and Virginia will all fall into the same category excluding most refunds from counting toward income.

Question 1 is a proposed constitutional amendment on Massachusetts ballots that would establish an additional 4% state income tax on annual taxable income over $1 million. Revenue from this tax would be dedicated for public education and transportation, subject to the Legislature's appropriation of that money.