The annual report of the Tax Expenditure Review Commission (under Section 14 of Chapter 14 of the General Laws) submitting a review of tax expenditures for fiscal year 2026

2026 Report of the Tax Expenditure Review Commission

Table of Contents

Overview

TERC Approach to Implementation of its Statutory Mandate

TERC Observations and Recommendations for the Legislature

Particular Tax Expenditures Flagged in Evaluation Process

Observations Applying to Multiple Tax Expenditures

Appendix A: Members of the Tax Expenditure Review Commission

Appendix B: Process for the Review of Expenditures

Appendix C: Tax Expenditure Summaries

1.018 Exemption of Meals and Lodging Provided at Work