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New Massachusetts Withholding Requirement on Sales of Real Estate by Non-Residents
1. Overview
The Massachusetts Department of Revenue (the “DOR”) introduced a new real estate withholding requirement for non-resident sellers of Massachusetts real property. Effective November 1, 2025, the new regulation—830 CMR 62B.2.4, “Withholding on Sales of Massachusetts Real Estate” will require withholding and remittance of tax at closing when (i) a real property’s gross sales price is $1 million or more, and (ii) the property is located in Massachusetts, unless the transferor qualifies for certain of the exemptions under the regulation. The purpose of the law is to ensure that Massachusetts collects income and corporate taxes from the non-resident sellers of real estate located in Massachusetts.
SJC Provides Guidance on Evidence to Establish a Private versus Public Road, and What Rights the Public Has to Use a Private Road
On August 15, 2025, the Supreme Judicial Court issued a decision in Concord v. Rasmussen, a dispute going back to 2017 between the Town of Concord and private landowners who abut a portion of the Old Carlisle Road connecting Concord and Carlisle. The private landowners sought to bar the public from using the disputed sections of the road, going so far as to erect and lock gates and post signage closing off portions of the road.
Job Posting Pay Transparency
Massachusetts joined 11 states (California, Colorado, Connecticut, Hawaii, Illinois, Maryland, Nevada, New York, Rhode Island, and Washington) that require pay transparency in job postings. Governor Healy signed the “Wage Transparency Act” which requires public and private employers with 25 or more employees in Massachusetts to include pay ranges in job ads and postings to applicants and upon request to current employees.
Supreme Court Issues Landmark Decision on Curriculum Opt-Outs
On June 27, 2025, the United States Supreme Court (the “Court”) issued a decision in Mahmoud v. Taylor allowing a religiously diverse group of Maryland parents to opt their elementary-school age children out of instruction that includes books with LGBTQ+ themes.
The Montgomery County Board of Education (“Board”) of Montgomery County Public Schools (“MCPS”) approved over 22 LGBTQ+ inclusive texts in October 2022 as part of its English Language Arts Curriculum. Initially, parents were able to receive notice and opt their children out of lessons involving these books, but the Board reversed this policy in March 2023 due to high student absenteeism, the logistical difficulty of managing opt-out requests, and the potential stigmatization of the individuals represented in the books. As a result, several parents sued the Board, arguing that requiring elementary-aged children to participate in lessons contrary to their parent’s religious beliefs violated, among other things, the Free Exercise Clause of the First Amendment of the Constitution. The parents sought a preliminary injunction to require the Board to provide notice and the ability to opt-out.
Department of Elementary and Secondary Education Approves Changes to Time-Out Practices in Schools
On June 24, 2025, the Department of Elementary and Secondary Education (DESE) unanimously approved updated regulations regarding the use of time-out in schools. The regulation changes were a result of input from the public (DESE invited public comment from March 25 through May 2, 2025) as well as a DESE stakeholder working group.
The use of time-outs is a behavioral support strategy and is used in schools to assist students with calming techniques and may include the use of specific rooms as a calming space. The recent changes update the definition of seclusion and time-out, add requirements to any room or area that is to be used for a time-out space, and add emergency criteria and safeguards under which a form of seclusion may be used.
Murphy, Hesse, Toomey & Lehane, LLP Present Their 2025 Annual Employment & Labor Law Update
On April 17, 2025, Murphy, Hesse, Toomey & Lehane, LLP hosted their Annual Employment & Labor Law Update, in collaboration with the South Shore Chamber of Commerce, Neponset River Regional Chamber of Commerce, Quincy Chamber of Commerce, and the Metro...
Remote Meeting Flexibility Extended Through June 30, 2027
H. 62, a bill extending authorizations for all local boards, commissions, and committees to hold public meetings remotely or in a hybrid format (at the option of the public body) has passed both chambers of the Massachusetts legislature and has been presented to the Governor for her signature. In addition, the bill removes the “public health emergency” requirement previously necessary to hold hybrid representative Town Meetings.
Legal Update: ICE Enforcement in Schools
On January 21, 2025, the Acting Secretary of the Department of Homeland Security (“DHS”), which oversees U.S. Immigration and Customs Enforcement (“ICE”), issued a directive withdrawing the previous DHS policy limiting immigration enforcement activities at “sensitive locations,” including schools.
This change in DHS protocol, as well as the media coverage surrounding this issue, has created confusion for school administration and fear for impacted families and communities. We are offering legal guidance on this issue and are monitoring the situation for daily updates.
High School Graduation Requirements in the Aftermath of Question 2
In November 2024, Massachusetts voters passed Question 2 on the statewide ballot in a 59.1% to 40.9% vote. This client alert details (1) high school graduation requirements before the passage of Question 2; (2) high school graduation requirements after the passage of Question 2; and (3) options for districts to certify coursework that satisfies the new competency determination.
(1) Before Question 2
Before the passage of Question 2, high school students needed to satisfy any local district requirements as well as the “competency determination” (“CD”) in G.L. c. 69, § 1D(i) to graduate. G.L. c. 69, § 1D(i) defined the criteria for satisfying the CD as passing the Grade Ten Massachusetts Comprehensive Assessment System (“MCAS”) exams. Accordingly, a student who passed their Grade Ten MCAS exams and met local district requirements had met all high school graduation requirements.
COURT VACATES BIDEN TITLE IX REGULATIONS
On January 10, 2025, the United States District Court located in the Eastern Division of Kentucky set aside the Title IX regulations promulgated by the Biden Administration in August 2024 (“The 2024 Final Rule”) in the decision State of Tennessee v. Miguel Cardona et al. (“The Decision”). The federal court judge Danny C. Reeves sided with four states (Tennessee, Kentucky, Virgina, Indiana, West Virgina) who sued the Department of Education asking the court to vacate the 2024 Final Rule, and to enjoin Secretary Miguel Cardona, the Department of Education, and other federal officials from enforcing the 2024 Final Rule. The federal court issued a vacatur setting aside the entire 2024 Final Rule declaring that the Department of Education exceeded its authority under Title IX and violated the Constitution of the United States.
Governor Signs PROTECT Act into Law
On August 5, 2026, Governor Maura Healey signed into law Chapter 163 of the Acts of 2026, An Act Promoting Rule of Law, Oversight, Trust and Equal Constitutional Treatment, commonly referred to as the PROTECT Act. This law was passed as an “emergency law” and attempts to regulate the actions of certain civil law enforcement agents in the Commonwealth of Massachusetts, including the access of agents to public schools.
Governor Signs PROTECT Act into Law
On August 5, 2026, Governor Maura Healey signed into law Chapter 163 of the Acts of 2026, An Act Promoting Rule of Law, Oversight, Trust and Equal Constitutional Treatment, commonly referred to as the PROTECT Act. This law was passed as an “emergency law” and attempts to regulate the actions of certain civil law enforcement agents in the Commonwealth of Massachusetts, including the access of agents to public schools.

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