Page 16 THE REVERE ADVOCATE – FRIDAY, MAY 2, 2025 BEACON | FROM Page 15 for the 2013-2014 session; and a salary freeze for the 2015-2016 legislative session. The new $82,044 salary means that the base House salary has been raised $35,634 or 76.7 percent, since the mandated salary adjustment became part of the state constitution in 1998. $22,430.96 OR $29,907.95 FOR GENERAL EXPENSES — Each representative also receives an annual general expense pay allowance of $22,430.96 for members who live within a 50-mile radius of the Statehouse and $29,907.95 for those who are located outside of that radius. This separate, flat rate expense allowance is taxable as income. It is designed to pay for some of the costs of representatives’ district offi ces and other expenses including contributions to local civic groups and the printing and mailing of newsletters. Representatives are not required to submit an accounting of how they spend the money, but they are allowed to deduct any expenses, permitted under federal law, from their gross income on their federal and state tax return. EXTRA PAY FOR 108 REPRESENTATIVES — One hundred and eight of the state’s 160 representatives receive an additional stipend, ranging from $7,776.07 to $119,631.81, above the $82,044.31 base salary, for their positions in the Democratic and Republican leadership, as committee chairs, vice chairs and the ranking Republican on some committees. The stipend is increased or decreased every two years based on data from the BEA that measures the quarterly change in salaries and wages. House Speaker Ron Mariano (D-Quincy) the top Democrat, earns the highest stipend of any representatives: $119,631.81. House Minority Leader Brad Jones (R-North Reading), the top Republican, earns an $89,723.85 stipend. Here are the top fi ve representatives who are paid the highest salaries including the three categories of base pay, stipends and general expense pay allowance: Reps. Ronald Mariano (DQuincy) $224,107.08; Aaron Michlewitz (D-Boston) $201,676.11; Bradley Jones (RNorth Reading) $194,199.12; Michael Moran (D-Brighton) $194,199.12; and Kate Hogan (D-Stow) $179,245.15. The 34 representatives who receive the lowest salary of $104,475.27 are: Reps. James Arena-DeRosa (D-Holliston); Michelle Badger (D-Plymouth); Michael Chaisson (R-Foxboro); Manny Cruz (DSalem); David DeCoste (R-Norwell); Rodney Elliott (D-Lowell); Dennis Gallagher (D-Bridgewater); Colleen Garry (D-Dracut); John Gaskey (R-Carver); Ryan Hamilton (D-Methuen); Tara Hong (D-Lowell); Vanna Howard (D-Lowell); Kristin Kassner (D-Hamilton); Patrick Kearney (D-Scituate); David LeBoeuf (DWorcester); Marc Lombardo (RBillerica); Bill MacGregor (D-Boston); Joan Meschino (D-Hull); John Moran (D-South End); Francisco Paulino (D-Methuen); Bridget Plouffe (D-Brockton); Sean Reid (D-Lynn); Amy Sangiolo (D-Newton); Margaret Scarsdale (D-Pepperell); Gregory Schwartz (D-Newton); Danillo Sena (D-Acton); Dawne Shand (D-Newburyport); Priscila Sousa (D-Framingham); Alyson Sullivan-Almeida (R-Abington); Kenneth Sweezey (R-Hanson); Joshua Tarsky (D-Needham); Erika Uyterhoeven (D-Somerville); Marcus Vaughn (R-Wrentham); and Richard Wells (D-Milton). PARKING SPACES — Legislators are entitled to a parking space inside the Statehouse garage or at the nearby McCormack State Offi ce Building. For 2025, the fi rst $325 in monthly value of the space is a tax-free benefi t under federal and state guidelines that apply to all public and private employees, not just state legislators. Any value of the space above this amount is treated as taxable income. The value of the parking spaces in 2025 was determined by the Division of Capital Asset Management and Maintenance to be $477 per month. Based on that figure, legislators would be taxed on the excess $152 monthly by the Internal Revenue Service and the state. HEALTH INSURANCE — Representatives are eligible to choose from 11 health insurance plans off ered by the state’s Group Insurance Commission, which manages the plans for 259,929 individuals—current and retired state workers, as well as certain municipal workers and their dependents. Representatives elected on or before July 1, 2003, pay 20 percent of the total premium and the state pays 80 percent. Those elected to their fi rst term on or after July 1, 2003 pay 25 percent while the state picks up only 75 percent. State and federal privacy regulations protect this information and it is not possible to obtain records about which plans individual legislators have purchased. The outof-pocket monthly premiums paid by representatives for family plans range from $369.98 to $655.62 per month. For individual plans, they pay from $149.82 to $300.64 per month. LIFE INSURANCE — Representatives who purchase a health insurance policy from the state are also required to buy the state’s basic $5,000 life insurance policy. The costs for employees are based on age and whether the employee is a smoker or non-smoker. They range from 4 cents per month to $2.49 per month. The same 20/80 25/75 formula used for health insurance also applies to this life insurance. Representatives also have the option to buy additional life insurance with a value of up to eight times their salary — up to a maximum of $1.5 million. The entire premium for the optional insurance is paid by the representative. LONG-TERM DISABILITY INSURANCE AND HEALTH CARE SPENDING ACCOUNT — Representatives also have the option to open a Health Care Spending Account (HCSA) and Dependent Care Assistance Program (DCAP), and to buy longterm disability insurance. The HCSA allows representatives to set aside funds to pay for outof-pocket health care expenses with before-tax dollars while the DCAP allows them to set aside funds to pay for certain dependent care expenses with before-tax dollars. This participation reduces their federal and state income taxes. The entire premium for long-term disability is paid by representatives. DENTAL AND VISION INSURANCE — Representatives are eligible to choose one of two dental/vision insurance plans. Current monthly employee premium costs paid by representatives for family plans range from $15.16 to $20.52, while individual plans range from $4.91 to $6.64. All representatives pay 15 percent of the premium and the state pays 85 percent. REPRESENTATIVES WHO LIVE 50 MILES FROM THE STATEHOUSE ARE NO LONGER ELIGIBLE TO PAY A REDUCED OR NO FEDERAL INCOME TAX ON THEIR LEGISLATIVE SALARY — For many years until recently, representatives who live more than 50 miles from the Statehouse were eligible for a special federal tax break. A 1981 federal law allowed them to write off a daily expense allowance when fi ling their federal income tax return. The complicated system determined a daily amount, ostensibly for meals, lodging and other expenses incurred in the course of their jobs, which can be deducted for every “legislative day.” Under the Massachusetts Legislature’s system and schedule, every day of the year qualifi es as a legislative day. The Legislature does not formally “prorogue” (end an annual session) until the next annual session begins. This allowed representatives to take the deduction for all 365 days regardless of whether the Legislature is actually meeting or not. Representatives did not even have to travel to the Statehouse to qualify for the daily deduction. The amount of the deduction was based on the federal per diem for Massachusetts. It varied from year to year. The daily per diem for representatives for fi scal year 2023, the last year this deduction was allowed, varied in diff erent parts of the state and was seasonal. It ranged from $98 per day to $459 per day or between $35,770 and $167,535 annually. Beacon Hill Roll Call’s research indicated that in fiscal year 2023, 41 of the state’s 160 representatives lived more than 50 miles from the Statehouse, qualifi ed for this deduction and were eligible to pay a reduced or no federal income tax on their legislative salaries. REPRESENTATIVES ARE NO LONGER ELIGIBLE FOR PER DIEMS — Legislators are no longer entitled to collect “per diems” to reimburse them for mileage, meals and lodging expenses for travel from their home to the Statehouse. These reimbursements were discontinued in 2017. They were not taxable income and ranged from $10 per day for legislators who reside in the greater Boston area to $82 for Western Massachusetts lawmakers and $100 for those in Nantucket. TOTAL SALARY FOR REPRESENTATIVES Here is the total annual sala
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