Auditor says $2B in Mass. tax breaks unchecked

Legal News Center

Massachusetts hands out more than $2 billion in business tax breaks annually with no mechanisms for reviewing their effectiveness or recouping lost revenue if the exemptions fail to produce the desired results, an analysis by the state auditor shows.

Auditor Suzanne Bump reviewed 92 business tax breaks or credits, many dating back decades, and determined that only seven had so-called sunset clauses, automatic reviews of a law after a fixed period of time, and only 10 had clawback provisions allowing the state to get back some of the taxes if a company doesn't meet job creation goals or other benchmarks.

The tax breaks on the books containing no sunset or clawback provisions would total $2.1 billion in foregone revenue during the fiscal year starting July 1, Bump concluded. The auditor planned to present her findings Thursday at a hearing of the Legislature's Revenue Committee.

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