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THE EVERETT ADVOCATE – WEDnEsDAy, nOVEmbER 26, 2025 Page 17 BEACON | FROM PAGE 16 and the civil rights and liberties that are the foundation of our nation,” said House sponsor Assistant Majority Leader Rep. Alice Peisch (D-Wellesley). “Today, we come together in defense of the U.S. Constitution, a document that for more than two centuries has guided our nation, safeguarded our freedoms and provided the framework for our democracy.” “Today’s bipartisan vote is a resounding affirmation of our commitment to protecting the stability and integrity of the U.S. Constitution,” said Senate Majority Leader Cindy Stone Creem (D-Newton), Senate sponsor of the resolutions. “By acting swiftly and collaboratively, both chambers are turning the page on these outdated petitions that no longer reflect the values or priorities of the commonwealth. Massachusetts will not allow our past resolutions to be misused in ways that could undermine fundamental rights or destabilize our constitutional framework.” “I am the Senate sponsor of the ‘We the People’ bill to repeal the Citizens United decision, including through an Article V Convention. I continue to believe it is a legitimate path to change the U.S. Constitution, and therefore I voted ‘No’ on the resolutions.” None of the other six legislators who voted against the resolutions responded to repeated requests by Beacon Hill Roll Call asking them why they voted against them. Those six legislators are Sens. Kelly Dooner (R-Taunton); Peter Durant (R-Spencer); and Ryan Fattman (R-Sutton); along with Reps. Nicholas Boldyga (R-Southwick); John Gaskey (R-Carver); and Marc Lombardo (R-Billerica). (A Yes” vote is for the resolutions. A “No” vote is against them.) Rep. Joseph McGonagle Yes Sen. Sal DiDomenico Yes CANNABIS CHANGES (S 2722) Senate 30-7, approved a bill that makes changes to the 2016 voter-approved state law that legalized the recreational use of cannabis including reducing the size of the Cannabis Control Commission (CCC) from five members to three members. Supporters said the bill updates licensure policies to meet the needs of businesses and consumers today and in the future, allowing retailers to expand and hold a maximum of four licenses and removing operational barriers for smaller companies to enter the medical marijuana market. They noted that following the successful introduction of recreational consumption since voters approved legalization in 2016, recreational consumers would be allowed to possess a maximum of two ounces, an increase from the current one-ounce limit. “As Massachusetts’ cannabis industry continues to mature, our laws must evolve to meet the moment,” said Sen. Adam Gomez (D-Springfield), Senate Chair of the Committee on Cannabis Policy. “[The bill] is a thoughtful step forward streamlining the CCC to improve oversight, expanding opportunities for local entrepreneurs and recognizing the reality of adult cannabis use in our communities. By modernizing our approach, we’re strengthening public accountability, supporting small businesses, and advancing equity, fiscal responsibility and patient access.” “Almost 10 years have passed since the people of Massachusetts voted to legalize recreational cannabis use, and, as the market has grown, it has become clear that we should make adjustments to strengthen our regulatory structure and relax limits on possession,” said Sen. Mike Rodrigues (D-Westport), Chair of the Senate Committee on Ways and Means. “The Senate acted swiftly, overwhelmingly passing legislation that will reform operations at the CCC while increasing public accountability. This legislation responsibly increases individual possession limits and requires the commission to report on the mental health impacts of cannabis use in the commonwealth.” “We should work to ensure the cannabis industry operates responsibly and safely, and while I believe the bill does put a better structure in place for the regulation of the industry, I also believe [it] failed to put in place sufficient guardrails mitigating the potential negative public health outcomes related to a sharp increase in cannabis accessibility,” said Sen. John Keenan (D-Quincy) who voted against the measure. “Constituents have told me about how cannabis has negatively impacted their lives, particularly young people. With them in mind, I voted against the bill.” “My primary reasons for opposing [the bill] are related to two major provisions that could affect regulation and public safety,” said Sen. Ryan Fattman (R-Sutton). “First, the bill reduces the commission from five members to three-a change that could weaken oversight and accountability. Second, the bill increases the legal possession limit for those under 21 from 1 to 2 ounces and raises the civil penalty threshold from 2 to 3 ounces for those under 21. For those reasons, I couldn’t support this bill’s final form due to fast expansion without solidified safeguards.” The House has approved a different version of the bill and the Senate version now goes to the House for consideration. (A “Yes” vote is for the bill. A “No” vote is against it.) Sen. Sal DiDomenico Yes WHISTLEBLOWER (S 2722) Senate 37-0, approved an amendment that would ensure that the Cannabis Control Commissioners can maintain their ability to receive complaints and information regarding the quality, efficiency and integrity of the CCC’s programs and operations despite [this bill’s] new language that builds a stronger firewall between commissioners and ongoing investigations being conducted by CCC employees. “The CCC’s commissioners are meant to serve a dual role – both as a regulator of the cannabis industry, and as a regulator of the Cannabis Control Commission itself,” said amendment sponsor Sen. Mike Moore (D-Millbury). “While I understand the BEACON | SEE PAGE 18 2025 Year End Tax Planning T he State And Local Tax (SALT) deduction is now up to $40,000 for 2025. This would include real estate taxes, excise taxes and state income taxes. This is a substantial increase over the $10,000 limit placed into law by the Tax Cuts and Jobs Act of 2017. These deductions are claimed on Schedule A. Many more people will be itemizing their deductions in 2025 as a result, as the total of itemized deductions for many taxpayers will now exceed the standard deduction. Mortgage interest and charitable contributions are also itemized deductions. Nonitemizers can also claim a $1,000 charitable contribution ($2,000 for a joint return) beginning in 2026. Although this does not help you on your 2025 1040, it is good to keep in the back of your mind. Cash charitable contributions are limited to 60% of your adjusted gross income. Excess contributions can be carried over five years. There is also the new $6,000 deduction for taxpayers age 65 or older. For a joint return, the number is $12,000. This deduction was placed into law in order to help offset taxable social security income. There is also a new write-off for up to $12,500 of overtime pay, up to $25,000 in tip income not having to be reported, and a write-off for up to $10,000 of interest on a car loan used to purchase a new car only. These deductions are subject to modified adjusted gross income limitations (MAGI). The $6,000 deduction for taxpayers age 65 or older begins to be phased out with MAGI of $75,000 for single taxpayers and $150,000 for joint filers, and is completely phased out with MAGI of $175,000 for single taxpayers and $250,000 for joint filers. The right to exclude $25,000 of tip income begins to be phased out with MAGI of $150,000 for single taxpayers and $300,000 for joint filers, and is completely phased out with MAGI of $200,000 for single taxpayers and $400,000 for joint filers. The right to take a deduction of $12,500 to offset your overtime pay begins to be phased out with MAGI of $150,000 for single taxpayers and $300,000 for joint filers, and is completely phased out with MAGI of $200,000 for single taxpayers and $400,000 for joint filers. Two energy-efficient home improvement tax credits end after this year. The energy-efficient home improvement tax credit is for homeowners who install heat pumps, new doors, new windows, new boilers, new central air conditioning systems, etc. The 30% residential clean-energy tax credit is for homeowners that install solar panels, for example. Neither credit will be available starting in 2026. In order to claim either of these two tax credits, the installation and payment must be on or before 12-31-25. Joseph D. Cataldo is an estate planning/elder law attorney, Certified Public Accountant, Certified Financial Planner, AICPA Personal Financial Specialist and holds a masters degree in taxation. Advocate Online: www.advocatenews.net

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