By Bob Katzen
One hundred and three of the current 158 representatives receive an additional stipend, ranging from $7,096 to $109,163, above the $73,655 base salary, for their positions in the Democratic and Republican leadership, as committee chairs, vice chairs and the ranking Republican on some committees. Fifty-five representatives do not receive a stipend. 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 Ronald Mariano (D-Quincy), the top Democrat, earns the highest stipend of any representative: $109,163. House Minority Leader Rep. Bradley Jones (R-North Reading), the top Republican, earns an $81,872 stipend.
Supporters say legislators in these important positions should be appropriately compensated for their many added responsibilities and hard work.
Critics say the base salary is sufficient and is eligible to be increased every two years.
$20,468 OR $27,291 FOR GENERAL EXPENSES – Each representative also receives an annual general expense pay allowance of $20,468 for members who live within a 50-mile radius of the Statehouse and $27,291 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 offices 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 returns.
REPRESENTATIVES WHO LIVE 50 OR MORE MILES FROM THE STATEHOUSE ARE ELIGIBLE TO PAY A REDUCED OR NO FEDERAL INCOME TAX ON THEIR LEGISLATIVE SALARY – Representatives who live more than 50 miles from the Statehouse are eligible for a special federal tax break. A 1981 federal law allows them to write off a daily expense allowance when filing their federal income tax return. The complicated system determines 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 qualifies as a legislative day. The Legislature does not formally “prorogue” (end an annual session) until the next annual session begins. This allows legislators to take the deduction for all 365 days regardless of whether the Legislature is actually meeting or not. Legislators do not even have to travel to the Statehouse to qualify for the daily deduction.
The amount of the deduction is based on the federal per diem for Massachusetts. It varies from year to year. The daily per diem for legislators for fiscal year 2023 varies in different parts of the state and is seasonal. It ranges from $98 per day to $459 per day or between $35,770 and $167,535 annually.
Beacon Hill Roll Call’s research indicates that 41 of the state’s 158 representatives live more than 50 miles from the Statehouse, qualify for this deduction and are eligible to pay a reduced or no federal income tax on their legislative salaries.
PARKING SPACE – Representatives are entitled to a parking space inside the Statehouse garage or at the nearby McCormack State Office Building. The first $300 in monthly value of the space is a tax-free benefit under federal and state guidelines that apply to all public and private employees, not just state representatives. Any value of the space above this amount is treated as taxable income.
The value of the parking spaces in 2023 was determined by the Division of Capital Asset Management and Maintenance to be $449 per month. Based on that figure, legislators would be taxed on the excess $149 monthly by the Internal Revenue Service and the state.
HEALTH INSURANCE – Representatives are eligible to choose from nine health insurance plans offered by the state’s Group Insurance Commission, which manages the plans for over 137,000 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 first term on or after July 1, 2003 pay 25 percent while the state picks up 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 out-of-pocket monthly premiums paid by representatives for family plans range from $311.02 to $788.43. For individual plans, they pay from $125.66 to $354.68 each 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. This costs employees $1.27 to $1.59 per month, depending on the date of hire. 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. The entire premium for the optional insurance is paid by the representative.
LONG-TERM DISABILITY 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 long-term disability insurance. The HCSA allows legislators to set aside funds to pay for out-of-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 legislators.
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 $14.32 to $19.36, while individual plans range from $4.64 to $6.26. All representatives pay 15 percent of the premium and the state pays 85 percent.
GRAND TOTAL OF LOCAL REPRESENTATIVES’ SALARIES
Here are the top 10 representatives who are paid the highest salaries including the three categories of base pay, stipends and general expense pay allowance.
Ron Mariano (D-Quincy) $203,286
Aaron Michlewitz (D-Boston) $182,818
Brad Jones (R-North Reading) $175,995
Mike Moran (D-Brighton) $175,995
Kate Hogan (D-Stow) $162,350
Kim Ferguson (R-Holden) $148,705
Sarah Peake (D-Provincetown) $148,705
Susan Gifford (R-Wareham) $148,705
Fred Barrows (R-Mansfield) $141,882
Tony Cabral (D-New Bedford) $141,882
CATEGORY #1 – LOCAL REPRESENTATIVES’ BASE SALARIES
Here are local representatives’ base salaries. They are the same for all representatives..
Rep. Christine Barber $73,655 Rep. Mike Connolly $73,655 Rep. Erika Uyterhoeven $73,655
CATEGORY #2 – LOCAL REPRESENTATIVES’ STIPENDS
Here are local representatives’ stipends for their positions in the Democratic and Republican leadership, as committee chairs, vice chairs and the ranking Republican on some committees.
Rep. Christine Barber $20,468 Rep. Mike Connolly $0 Rep. Erika Uyterhoeven $0
CATEGORY #3 – LOCAL REPRESENTATIVES’ GENERAL EXPENSE PAY ALLOWANCE
Here are local representatives’ pay for general office expenses. The amount is $20,468 for members who live within a 50-mile radius of the Statehouse and $27,291 for those who are located outside of that radius.
Rep. Christine Barber $20,468 Rep. Mike Connolly $20,468 Rep. Erika Uyterhoeven $20,468
GRAND TOTAL OF LOCAL REPRESENTATIVES’ SALARIES
Here are the top ten representatives who are paid the highest total salaries including the three categories of base pay, stipends and general expense pay allowance.
Ron Mariano (D-Quincy) $203,286
Aaron Michlewitz (D-Boston) $182,818
Brad Jones (R-North Reading) $175,995
Mike Moran (D-Brighton) $175,995
Kate Hogan (D-Stow) $162,350
Kim Ferguson (R-Holden) $148,705
Sarah Peake (D-Provincetown) $148,705
Susan Gifford (R-Wareham) $148,705
Fred Barrows (R-Mansfield) $141,882
Tony Cabral (D-New Bedford) $141,882
Here are local representatives’ current total annual salary including the three categories of base pay, stipends and general expense pay allowance.
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Rep. Christine Barber $114,591 Rep. Mike Connolly $94,123 Rep. Erika Uyterhoeven $94,123