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An Act relative to the licensure of behavior analysts
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H271
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HD2105
| 193
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{'Id': 'T_C1', 'Name': 'Tackey Chan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/T_C1', 'ResponseDate': '2023-01-18T17:49:18.897'}
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[{'Id': 'T_C1', 'Name': 'Tackey Chan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/T_C1', 'ResponseDate': '2023-01-18T17:49:18.8966667'}, {'Id': 'SND0', 'Name': 'Sal N. DiDomenico', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SND0', 'ResponseDate': '2023-01-26T11:42:38.3933333'}]
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Bill
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By Representative Chan of Quincy, a petition (accompanied by bill, House, No. 271) of Tackey Chan and Sal N. DiDomenico relative to the licensure of behavior analysts. Consumer Protection and Professional Licensure.
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SECTION 1. Section 88 of chapter 13 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking out the figure “13”, in line 4, and inserting in place thereof the following figure:- 11
SECTION 2. Section 89 of said chapter 13 of the General Laws is hereby amended by striking out subsection (A), and inserting in place thereof the following:-
(A) Eight members shall be licensed practicing mental health and human services professionals, two of whom shall be marriage and family therapists, two of whom shall be rehabilitation counselors, two of whom shall be clinical mental health counselors, two of whom shall be educational psychologists; and each shall have been, for at least five years immediately preceding appointment, actively engaged as a practitioner rendering professional services in that field, or in the education and training of graduate students or interns in the field, or in appropriate human developmental research, or in other areas substantially equivalent thereto, and shall have spent the majority of the professional time in such activity during the two years preceding the appointment in the commonwealth. One of the 8 shall also be a member of a union licensable under sections 163 to 172, inclusive, of chapter 112; and
SECTION 3. Said chapter 13 of the General Laws is hereby further amended by adding the following 3 sections:-
Section 110. (a) There shall be within the division of professional licensure a board of registration of behavior analysts. The board shall consist of 9 members to be appointed by the governor, 2 of whom shall be Licensed Behavior Analysts licensed under this section who hold doctoral degrees, 4 of whom shall be Licensed Behavior Analysts licensed under this section who hold master’s degrees, 1 of whom shall be a Licensed Assistant Behavior Analyst licensed under this section who holds a bachelor’s degree, and 2 members of the general public, subject to section 9B. Members of the board shall be residents of the commonwealth.
(b) Each member of the board shall serve for a term of 3 years and until a successor has been appointed and qualified. A vacancy in the membership of the board shall be filled for the unexpired term in the manner provided for the original appointment. No member shall serve more than 2 full consecutive terms. A member appointed for less than a full term may serve 2 full terms in addition to that part of a full term. A former member shall be eligible for appointment after a lapse of 1 year.
(c) The governor may remove a member of the board for cause, but no board member shall be removed without first being informed in writing at least 30 days in advance of the reasons for such removal and of the member’s right to a public or private hearing and to have counsel present at the hearing.
Section 111. The board shall hold at least 2 meetings annually and will determine an appropriate schedule of meetings that meets the needs of licensees. At its first regular meeting in each year the board shall elect from its own members by majority vote a chair. A majority of the board shall constitute a quorum. The members of the board shall serve without compensation but shall be reimbursed for actual expenses reasonably incurred in the performance of their board duties. The board may hire such staff as it deems necessary to carry out its activities.
Section 112. (a) The board of registration of behavior analysts may: (i) pass upon the qualifications of an application for a license under sections 275 to 287, inclusive, of chapter 112 and shall issue a license to an applicant who is determined to be qualified to practice as a licensed behavior analyst or licensed assistant behavior analyst; (ii) adopt rules and regulations governing the licensure of behavior analysts and assistant behavior analysts; (iii) establish eligibility and renewal requirements; (iv) receive, review and approve or disapprove an application for a reciprocal license for an applicant who is licensed or certified as a behavior analyst in another state and who has demonstrated qualifications that equal or exceed those required under sections 275 to 287, inclusive, of said chapter 112; (v) fine, censure, revoke, suspend or deny a license and place on probation, reprimand or otherwise discipline a licensee for a violation of the code of ethics or the rules and regulations of the board under said sections 275 to 287, inclusive, of said chapter 112; (vi) summarily suspend the license of a licensee who poses an imminent danger to the public; provided, however, that a hearing shall be afforded to the licensee within 10 day after any such action by the board to determine whether such summary action is warranted; and (vii) perform any other functions and duties as may be required to carry out this section.
(b) The board shall make available to the public a list of licensed behavior analysts and licensed assistant behavior analysts.
(c) The members of the board, its officers and employees shall be indemnified by the commonwealth for all actions taken as part of their responsibilities described in this section.
SECTION 4. Section 163 of chapter 112 of the General Laws is hereby amended by striking out the definitions, “Licensed applied behavior analyst” and “Licensed assistant applied behavior analyst”, and inserting in place thereof the following definitions:-
"Licensed assistant behavior analyst”, an individual who, by training, experience and examination meets the requirements for licensing by the board of registration of behavior analysts and is duly licensed to engage in the practice of applied behavior analysis under the supervision of a licensed behavior analyst under sections 275 through 287, inclusive.
“Licensed behavior analyst”, an individual who, by training, experience and examination meets the requirements for licensing by the board of registration of behavior analysts and is duly licensed to engage in the practice of applied behavior analysis in the commonwealth under sections 275 through 287, inclusive.
SECTION 5. Section 165 of chapter 112 of the General Laws is hereby amended by striking out the following words in the title of the section:- “applied behavior analysts”.
SECTION 6. Said Section 165 of chapter 112 of the General Laws is hereby further amended by striking out the eighth through fifteenth paragraphs in their entirety.
SECTION 7. Chapter 112 of the General Laws is hereby amended by adding the following 13 sections:-
Section 275. As used in sections 275 to 287, inclusive, the following words shall, unless the context clearly requires otherwise, have the following meanings:
“Board”, the board of registration of behavior analysts.
“Certifying entity”, the Behavior Analyst Certification Board, Inc. (BACB), or another entity whose programs to credential practitioners of applied behavioral analysis are accredited by the National Commission on Certifying Agencies (NCCA) or American National Standards Institute (ANSI) and approved by the board."Licensed assistant behavior analyst”, an individual who, by training, experience and examination meets the requirements for licensing by the board and is duly licensed to engage in the practice of applied behavior analysis under the supervision of a licensed behavior analyst.
“Licensed behavior analyst”, an individual who, by training, experience and examination meets the requirements for licensing by the board and is duly licensed to engage in the practice of applied behavior analysis in the commonwealth.
“Practice of applied behavior analysis”, the design, implementation and evaluation of systematic instructional and environmental modifications, using behavioral stimuli and consequences, to produce socially significant improvements in human behavior, including the direct observation and measurement of behavior and the environment, the empirical identification of functional relations between behavior and environmental factors, known as functional assessment and analysis, and the introduction of interventions based on scientific research and which utilize contextual factors, antecedent stimuli, positive reinforcement and other consequences to develop new behaviors, increase or decrease existing behaviors and elicit behaviors under specific environmental conditions that are delivered to individuals and groups of individuals; provided, however, that the ''practice of applied behavior analysis'' shall not include psychological testing, neuropsychology, diagnosis of mental health or developmental conditions, psychotherapy, cognitive therapy, sex therapy, psychoanalysis, psychopharmacological recommendations, hypnotherapy or academic teaching by college or university faculty.
“Recognized educational institution”, a degree-granting college or university which is accredited by (i) a regional accreditation body recognized by the United States Department of Education and (ii) a certifying entity.
Section 276. The board may issue a license to an applicant as a behavior analyst provided that the applicant:
(a) is of good moral character;
(b) has not engaged or is not engaging in any practice or conduct that would be grounds for refusing to issue a license under section 286; and
(c) has current certification at the appropriate level verified with the certifying entity by the board; and any other requirements and qualifications as deemed necessary by the board
Section 277. The board may issue a license to an applicant as an assistant behavior analyst provided that the applicant:
(a) is of good moral character;
(b) has not engaged or is not engaging in any practice or conduct that would be grounds for refusing to issue a license under section 286;
(c) has current certification at the appropriate level verified with the certifying entity by the board; and
(d) can provide the board upon request with evidence of current and ongoing supervision by a licensed behavior analyst who is approved as a supervisor by the certifying entity; and any other requirements and qualifications as deemed necessary by the board.
Section 278. Each person desiring to obtain a license as a behavior analyst or as an assistant behavior analyst shall make application to the board upon such form and in such manner as the board shall prescribe and shall furnish evidence satisfactory to the board that the person is of good moral character including, but not limited to, the fact that such applicant has not been convicted of a felony; provided, however, that for the purposes of this section, a conviction shall include a judgment, an admission of guilt or a plea of nolo contendere to any such felony charges or a conviction of an offense under the laws of another jurisdiction which, if committed in the commonwealth, would be a felony unless:
(i) at least 10 years have elapsed from the date of the conviction; and
(ii) the applicant satisfactorily demonstrates to the board that the applicant has made significant progress in personal rehabilitation since the conviction so that licensure of the applicant would not be expected to create a substantial risk of harm to the health and safety of the applicant’s clients or the public or a substantial risk of further criminal violations.
The board shall have access to criminal offender record information to review such felony or misdemeanor convictions as are necessary to carry out this section.
Section 279. Notwithstanding sections 276 and 277, the board may issue a license to an applicant who presents evidence that such applicant has been licensed or certified as a behavior analyst or assistant behavior analyst by a similar board of another jurisdiction the standards of which are at least the same as those required in the commonwealth.
Section 280. A fee shall be paid to the board for the original license. A license to practice as a licensed behavior analyst or a licensed assistant behavior analyst shall be valid for 2 years and must be renewed biennially. Any application for renewal of a license that has expired shall require the payment of a re-registration fee.
On or before September 13 of the year preceding the expiration of a license, the board shall forward to the holder of the license a form of application for renewal thereof. Upon the receipt of the completed form and the renewal fee on or before November 13, the board shall verify with the certifying entity that the applicant is certified at the appropriate level and is not the subject of any active investigation or disciplinary action by the certifying entity. If such verification is attained, the board shall issue a new license for the year commencing January 1.
Section 281. All fees required by sections 275 to 287, inclusive, shall be determined annually by the secretary of administration and finance under section 3B of chapter 7. All licensing and application fees and civil administrative penalties collected under said sections 275 to 287, inclusive, shall be deposited into the Division of Professional Licensure Trust Fund established in section 35V of chapter 10.
Section 282. Nothing in sections 275 to 287, inclusive, shall be construed to prevent qualified members of other professions or occupations including, but not limited to, physicians, psychologists, teachers, members of the clergy, authorized Christian Science practitioners, attorneys-at-law, social workers, guidance counselors, clinical counselors, adjustment counselors, speech pathologists, audiologists or rehabilitation counselors from practicing applied behavior analysis if it is consistent with the legislated scope of practice and accepted ethical standards of their respective professions and the individual professional’s training and competence; provided, however, that no such Christian Science practitioner, attorneys-at-law, social worker, guidance counselor, clinical counselor, adjustment counselor, speech pathologist, audiologist or rehabilitation counselor shall use any title or description stating or implying that such person is a licensed behavior analyst or licensed assistant behavior analyst without holding said license.
Section 283. A person licensed under sections 275 to 287, inclusive, shall comply with the standards of ethical practice as adopted by the board.
Section 284. A person not licensed to practice applied behavior analysis who holds himself out to be a licensed behavior analyst or licensed assistant behavior analyst or who uses the title “licensed behavior analyst” or “licensed assistant behavior analyst” or engages in the practice of applied behavior analysis shall be subject to the penalties set forth in section 65A.
Section 285. The penalties set forth in section 284 shall not apply to faculty or students of applied behavior analysis currently enrolled in a recognized educational institution which meets educational standards determined by the board or to interns or persons preparing for the practice of applied behavior analysis under qualified supervision in any such program; provided, that they are designated by such titles as “behavior analyst intern”, “behavior analyst trainee” or other title clearly indicating such training status.
Section 286. The board shall investigate all complaints relating to the proper practice of applied behavior analysis by a person licensed under sections 275 to 287, inclusive.
The board, after a hearing held under chapter 30A, may revoke, suspend or cancel the license, or reprimand, censure or otherwise discipline a licensed behavior analyst or licensed assistant behavior analyst upon proof satisfactory to a majority of the board that the licensee:
(i) fraudulently procured the license;
(ii) is guilty of an offense under any law of the commonwealth relating to the practice of applied behavior analysis or a rule or regulation adopted under those laws;
(iii) engaged in conduct that calls into question their competence to practice applied behavior analysis including, but not limited to, gross misconduct in the practice of applied behavior analysis or of practicing applied behavior analysis fraudulently, or beyond its authorized scope, or with gross incompetence, or with gross negligence on a particular occasion or negligence on repeated occasions;
(iv) practiced applied behavior analysis while the ability to practice was impaired by alcohol, drugs, physical disability or mental instability;
(v) has been habitually drunk or being or having been within a reasonable period of time addicted to, dependent on or a habitual user of narcotics, barbiturates, amphetamines, hallucinogens or other drugs having similar effects;
(vi) knowingly permitted, aided or abetted an unlicensed individual to perform activities requiring a license for purposes of fraud, deception or personal gain;
(vii) has been convicted of a criminal offense which reasonably calls into question the licensee’s ability to practice applied behavior analysis;
(viii) violated any rule or regulation of the board governing the practice of applied behavior analysis; or
(ix) violated any professional disciplinary or ethical standard established by the board.
No person who files a complaint or who reports or provides information under this section or assists the board at its request in any manner in discharging its duties and functions shall be liable in a cause of action arising out of the receiving of such information or assistance if the person making the complaint or reporting or providing the information or assistance does so in good faith and without malice.
If the licensee is found not to have violated this section, the board shall forthwith order a dismissal of the charges.
Written notice of a contemplated revocation or suspension of a license or the cause therefor, in sufficient particularity, and the date of a hearing thereon, shall be sent by registered or certified mail to the licensee at the licensee’s last known address at least 15 days before the date of the hearing. The licensee against whom a charge is filed shall have a right to appear before the board in person or by counsel, or both, may produce witnesses, introduce evidence and question witnesses. No license shall be revoked or suspended without such hearing, but the nonappearance of the licensee, after notice, shall not prevent such revocation or suspension. All matters upon which a contemplated revocation or suspension is based shall be introduced in evidence at the proceeding. The licensee shall be notified in writing of the board’s decision. The board may make such rules and regulations as it deems proper for the filing of charges and the conduct of hearings.
After issuing an order of revocation or suspension, the board may file a petition in equity in the superior court in a county in which the respondent resides or transacts business, or in Suffolk County, to ensure appropriate injunctive relief to expedite and secure the enforcement of its order, pending the final determination.
A decision by the board under this section shall be subject to review in superior court under chapter 30A.
Section 287. After three years from the date of revocation, an application for reinstatement may be made to the board and the board may, upon the affirmative vote of a majority of its members, grant such reinstatement.
SECTION 8. Notwithstanding section 110 of chapter 13 of the General Laws, the initial members of the board of registration of behavior analysts shall consist of 9 members to be appointed by the governor, 2 of whom shall be doctoral-level, Board-Certified Behavior Analysts designated as such by the Behavior Analyst Certification Board, 4 of whom shall be Board-Certified Behavior Analysts designated as such by the Behavior Analyst Certification Board who hold master’s degrees, 1 of whom shall be a Board-certified Assistant Behavior Analyst designated as such by the Behavior Analyst Certification Board who holds a bachelor’s degree, and 2 members of the general public, subject to section 9B of chapter 13. Of the said initial members appointed to the board, 3 shall serve for terms of 3 years, 3 shall serve for terms of 2 years and 3 shall serve for a term of 1 year.
SECTION 9. Individuals licensed in good standing as applied behavior analysts or assistant applied behavior analysts within the commonwealth upon the effective date of this Act shall be grandfathered, and not required to resubmit applications for licensure until the time as their license is due for renewal.
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[{'Action': 'Accompanied', 'FiscalAmounts': [], 'Committee': {'CommitteeCode': 'J17', 'GeneralCourtNumber': 193, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/Committees/J17'}, 'Votes': []}]
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An Act relating to guardians of surviving children of emergency first responders
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H2710
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HD2663
| 193
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{'Id': 'D_B1', 'Name': 'David Biele', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/D_B1', 'ResponseDate': '2023-01-19T15:21:33.177'}
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[{'Id': 'D_B1', 'Name': 'David Biele', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/D_B1', 'ResponseDate': '2023-01-19T15:21:33.1766667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2710/DocumentHistoryActions
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Bill
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By Representative Biele of Boston, a petition (accompanied by bill, House, No. 2710) of David Biele for legislation to authorize the abatement of certain real estate taxes for surviving spouses or guardians of children of emergency first responders or corrections officers killed in the line of duty. Revenue.
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Notwithstanding section 5 of chapter 59 of the General Laws, or any other general or special law to the contrary, any city, town, or political subdivision of the commonwealth may grant abatement of the real estate taxes assessed upon the property owned and occupied by the surviving spouse or guardian of a child whose parent was an emergency first responder or corrections officer killed in the line of duty as such, provided that such real estate is occupied by the child as his or her domicile.
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An Act creating a pilot program to enhance economic and community development through live theatrical arts
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H2711
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HD3849
| 193
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{'Id': 'D_B1', 'Name': 'David Biele', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/D_B1', 'ResponseDate': '2023-01-19T15:36:45.38'}
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[{'Id': 'D_B1', 'Name': 'David Biele', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/D_B1', 'ResponseDate': '2023-01-19T15:36:45.38'}, {'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-04-11T16:41:26.86'}]
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Bill
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By Representative Biele of Boston, a petition (accompanied by bill, House, No. 2711) of David Biele for legislation to establish a tax credit program for live theater. Revenue.
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SECTION 1. Section 6 of Chapter 62 of the General Laws, as appearing in the 2008 Official Edition, is amended by adding the following subsection:
Section 38DD. (a) Notwithstanding any general or special law to the contrary, there is hereby established a pilot program for a live theater tax credit for which a live theater company doing business with a Massachusetts-based theater venue, theater company, theater presenter or producer may be eligible. The credit shall be established to support the expansion of pre-Broadway productions, pre-off Broadway productions and national tour launches, as those terms are defined in paragraph (1) of subsection (aa) of section 6 of chapter 62 of the General Laws, and shall assist in the development of long run show development and growth.
(b)(1) An applicant for a live theater tax credit shall properly prepare, sign and submit to the office of travel and tourism an application for initial certification of the theater production. The initial application shall include information and data the office deems necessary for the evaluation and administration of the application, including, but not limited to, any information about the theater production company or its related partners or presenters and a specific Massachusetts live theater or musical production. (2) The office of travel and tourism shall review the completed application and determine whether it meets the requisite criteria and qualifications for the initial certification for the production. If the initial certification is granted, the office shall issue a notice of initial certification of the eligible theater production or presentation to the theater production company, co-producer or presenter and to the commissioner of revenue. The notice shall state that, after appropriate review, the initial application meets the appropriate criteria for eligibility. The notice of initial certification shall provide a unique identification number for the production and shall be a statement of conditional eligibility for the production and shall not grant or convey any Massachusetts tax credits or other benefits.
(c)(1) Upon completion of an eligible theater production, the applicant shall properly prepare, sign and submit to the office of travel and tourism an application for final certification of the eligible theater production. The final application shall contain a cost report and an accountant’s certification; provided, that an eligible theater production, as defined in paragraph (1) subsection (aa) of section 6 of chapter 62 of the General Laws, shall not use state funds, state loans or state guaranteed loans to qualify for the live theater tax credit. The office of travel and tourism and commissioner of revenue may rely, without independent investigation, upon an accountant’s certification, in the form of an opinion, confirming the accuracy of the information included in the cost report. (2) Upon review of a duly completed and filed application and not later than 30 days after submission, the office of travel and tourism, in consultation with the commissioner of revenue, shall make a determination pertaining to the final certification of the eligible theater production and the tax credits pursuant to said subsection (aa) of said section 6 of said chapter 62 and section 38KK of chapter 63 of the General Laws. Upon final determination of eligibility, the office shall issue a final certificate.
(d)(1) If the office of travel and tourism or the department of revenue receives information that is materially inconsistent with representations made in an application, the office may deny the requested certification.
(2) If a tax credit or a portion of a tax credit is subject to recapture for ineligible costs and such tax credit has been transferred, assigned or allocated, the commonwealth shall pursue its recapture remedies and rights against the recipient of the theater production tax credit. No redress shall be sought against assignees, sellers, transferees or allocates of such credit
(e) All documents that are issued by the office of travel and tourism pursuant to this section shall reference the identification number issued to the production as part of its initial certification.
(f) The office of travel and tourism, in consultation with the commissioner of revenue, shall promulgate rules and regulations to carry out this section.
(g) The secretary of housing and economic development, in conjunction with the commissioner of revenue, shall report on the impact of the live theater tax credit pursuant to subsection (aa) of section 6 of chapter 62 and section 38KK of chapter 63 of the General Laws and shall submit the report to the clerks of the house of representatives and the senate, the house and senate committees on ways and means and the joint committee on economic development and emerging technologies not later than December 31, 2027. The secretary and commissioner shall collaborate with the live theater industry to collect the relevant data for the report. Said report shall include, but not be limited to, the following information regarding live theater in the commonwealth during the pilot program:
(i) the number of shows that have been presented in the commonwealth since enactment of this section;
(ii) the number of live show days since enactment of this section;
(iii) an analysis of the number of shows and live show days after enactment of this section as compared to before enactment of this section;
(iv) the total spending by live theater productions on local businesses and vendors, including supplies, hotels, car rental, food and beverage, and items related to the live theater production;
(v) the total expenditure on local labor to set up, support and take down each production, including total labor hours;
(vi) the number of ticket orders from outside the commonwealth;
(vii) the number of ticket orders from outside the United States; and
(viii) the impact on local businesses in proximity to live theaters, including hotels and restaurants.
(h) No tax credit pursuant to subsection (aa) of section 6 of chapter 62 or section 38KK of chapter 63 of the General Laws shall be issued on or after January 1, 2028 unless the production has received initial certification under this section prior to January 1, 2028.
SECTION 2. Chapter 63 is hereby further amended by inserting after section 38JJ the following section:-
Section 38KK. (a) As used in this section the following words shall, unless the context clearly requires otherwise, have the following meanings:
“Advertising and public relations expenditure”, a cost incurred within the commonwealth by an eligible theater production for goods or services related to the marketing, public relations, creation and placement of print, electronic, television, billboards or other forms of advertising to promote the eligible theater production.
“Eligible theater production”, a live stage musical, dance or theatrical production or tour being presented in a qualified production facility that is either: (a) a pre-Broadway production; (b) a pre-off Broadway production; or (c) a national tour launch.
“Eligible theater production certificate”, a final certificate issued by the office, in consultation with the commissioner, certifying that a production is an eligible theater production that meets the rules or regulations of the office.
“National tour launch”, a live stage production that, in its original or adaptive version, is performed in a qualified production facility and opens its national tour in the commonwealth.
“Office”, the office of travel and tourism established in section 13E of chapter 23A.
“Payroll”, all salaries, wages, fees and other compensation, including, but not limited to, taxes, benefits and any other consideration incurred or paid to talent and non-talent employees of the applicant for services rendered within the commonwealth to and on behalf of an eligible theater production; provided, that the payroll expenditure shall be incurred or paid by the applicant for services related to any portion of an eligible theater production from its pre production stages, including, but not limited to: (a) the writing of the script, (b) casting, (c) hiring of service providers, (d) purchases from vendors, (e) marketing, (f) advertising, (g) public relations, (h) load in, (i) rehearsals, (j) performances, (k) other eligible theater production related activities, and (l) load out; and provided further, that the payroll expenditure shall be directly attributable to the eligible theater production and shall be limited to the first $100,000 of wages incurred or paid to each employee of an eligible theater production in each tax year.
“Pre-Broadway production”, a live stage production that, in its original or adaptive version, is performed in a qualified production facility having a presentation scheduled for New York City’s Broadway theater district within 24 months after its presentation in the commonwealth.
“Pre-off Broadway production”, a live stage production that, in its original or adaptive version, is performed in a qualified production facility having a presentation scheduled for New York City’s off-Broadway theater district within 24 months after its presentation in the commonwealth.
“Production and performance expenditures”, a contemporaneous exchange of cash or cash equivalent for goods or services related to development, production, performance or operating expenditures incurred in the commonwealth for a qualified theater production, including, but not limited to, expenditures for design, construction and operation, including sets, special and visual effects, costumes, wardrobes, make-up, accessories, costs associated with sound, lighting, staging, advertising and public relations expenditures, facility expenses, rentals, per diems, accommodations and other related costs.
“Qualified production facility”, a facility located in the commonwealth in which live theater productions are, or are intended to be, exclusively presented that contains at least 1 stage, a seating capacity of not less than 175 seats, dressing rooms, storage areas and other ancillary amenities necessary for the eligible theater production.
“Transportation expenditures”, expenditures for the packaging, crating and transportation both to the commonwealth for use in a qualified theater production of sets, costumes or other tangible property constructed or manufactured out of state, or from the commonwealth after use in a qualified theater production of sets, costumes or other tangible property constructed or manufactured in the commonwealth and the transportation of the cast and crew to and from the commonwealth; provided, that “transportation expenditures” shall include the packaging, crating and transporting of property and equipment used for special and visual effects, sound, lighting and staging, costumes, wardrobes, make-up and related accessories and materials and any other performance or production-related property and equipment.
(b) Any taxpayer that receives an eligible theater production certificate shall be allowed a tax credit against taxes imposed by this chapter. The credit shall be equal to 35 per cent of the total in-state payroll costs and 25 per cent of the production and performance expenditures and transportation expenditures and all out of state payroll costs for the eligible theater production directly attributable to activities in the commonwealth. The credit shall not be greater than $5,000,000 and shall be limited to (i) in-state payroll costs, (ii) production and performance expenditures, (iii) transportation expenditures, and (iv) all out of state payroll costs, directly attributable to activities in the commonwealth. The eligible theater production budget shall be not less than $100,000.
(c) Not more than $5,000,000 in total may be issued for any tax year for tax credits pursuant to this section. If the total amount of allocated credits applied for in any particular year exceeds the aggregate amount of tax credits allowed for such year, the excess shall be treated as having been applied on the first day of the subsequent year.
(d) The tax credit shall be allowed against the tax for the taxable period in which the credit is issued and any amount of the tax credit that exceeds the tax due for a taxable year may be carried forward for not more than 5 succeeding tax years.
(e) If a taxpayer has not claimed the tax credits in whole or part, a taxpayer eligible for the tax credits may assign, transfer or convey the tax credits, in whole or in part, by sale or otherwise to any individual or entity and such assignee of the tax credits that have not claimed the tax credits, in whole or in part, may assign, transfer or convey the tax credits, in whole or in part, by sale or otherwise to any individual or entity. The assignee of the tax credits may use acquired credits to offset up to 100 per cent of the tax liabilities otherwise imposed pursuant to this chapter. The assignee may apply the tax credits against taxes imposed on the assignee for not more than 5 succeeding tax years from the date an eligible theater production certificate is first issued by the office. The assignor shall perfect the transfer by notifying the commissioner, in writing, within 30 calendar days following the effective date of the transfer and shall provide any information as may be required by the commissioner to administer and carry out this section.
(f) Any assignment or sales of proceeds received by the assignor for its assignment or sale of the tax credits allowed pursuant to this section shall be exempt from tax under this chapter.
(g) The credit shall only be allowed against the tax of a corporation included in a consolidated return that qualifies for the credit and shall not be allowed against the tax of other corporations that may join in the filing of a consolidated tax return; provided, however, that in the case of a corporation that files a consolidated return with 1 or more other corporations with operations in the commonwealth, the credit shall be allowed to be included in a consolidated return with respect to such corporations with operations only in the commonwealth.
(h) Credits allowed to a company that is a S corporation, as defined in section 1361 of the Code, partnership or a limited liability company that is taxed as a partnership shall be passed through respectively to persons designated as partners, members or owners of such companies on a pro rata basis or pursuant to an executed agreement among such persons designated as S corporation shareholders, partners or members documenting an alternate distribution method without regard to their sharing of other tax or economic attributes of such entity.
(i) Upon determination by the office, in consultation with the commissioner, that the taxpayer qualifies for an eligible theater production certificate, the commissioner shall issue to the taxpayer a tax credit in an amount in accordance with subsection (b).
(j) The commissioner shall promulgate such rules and regulations necessary for the administration of this section.
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An Act relative to rental credits
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H2712
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HD3931
| 193
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{'Id': 'D_B1', 'Name': 'David Biele', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/D_B1', 'ResponseDate': '2023-01-20T15:26:04.303'}
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[{'Id': 'D_B1', 'Name': 'David Biele', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/D_B1', 'ResponseDate': '2023-01-20T15:26:04.3033333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2712/DocumentHistoryActions
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Bill
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By Representative Biele of Boston, a petition (accompanied by bill, House, No. 2712) of David Biele for legislation to further regulate certain rental property tax credits. Revenue.
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Section 1. Notwithstanding section 5 of chapter 59 of the General Laws, or any other general or special law to the contrary, any city, town, or political subdivision of the commonwealth may grant a property tax credit of the real estate taxes assessed upon rental dwellings of owners who provide reduced rents for any tenant who:
(1) is at least 65 years old;
(2) has been found permanently and totally disabled and has qualified for benefits under:
(i) the Social Security Act;
(ii) the Railroad Retirement Act;
(iii) any federal act for members of the United States armed forces; or
(iv) any federal retirement system; or
(3) has been found permanently and totally disabled by any city, town, or political subdivision of the commonwealth.
Section 2. Any city, town, or political subdivision of the commonwealth granting credits pursuant to this chapter may provide for:
(1) the specific requirements for eligibility for a tax credit authorized under this section;
(2) additional limitations on eligibility for the credit;
(3) the amount and duration of the credit; and
(4) any other provision appropriate to implement the credit.
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An Act authorizing the town of Charlemont to establish a tax on commercial recreation services
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H2713
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HD362
| 193
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{'Id': 'NMB1', 'Name': 'Natalie M. Blais', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/NMB1', 'ResponseDate': '2023-01-11T13:35:21.06'}
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[{'Id': 'NMB1', 'Name': 'Natalie M. Blais', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/NMB1', 'ResponseDate': '2023-01-11T13:35:21.06'}, {'Id': 'PWM0', 'Name': 'Paul W. Mark', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PWM0', 'ResponseDate': '2023-01-12T14:07:34.7666667'}]
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{'Id': 'PWM0', 'Name': 'Paul W. Mark', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PWM0', 'ResponseDate': '2023-01-11T13:35:21.06'}
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2713/DocumentHistoryActions
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Bill
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By Representative Blais of Deerfield and Senator Mark, a joint petition (accompanied by bill, House, No. 2713) of Natalie M. Blais and Paul W. Mark (by vote of the town) for legislation to authorize the town of Charlemont to establish a tax on commercial recreation services. Revenue. [Local Approval Received.]
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SECTION 1. (a) Notwithstanding any general or special law to the contrary, the town of Charlemont may assess a tax in the amount of 3 per cent of the ticket price on the fee for service for guided or unguided commercial recreational activities originating or located in the town of Charlemont by a vendor including, but not limited to, skiing, ziplining, whitewater rafting and kayaking, river tubing, mountain coaster rides, and mountain biking. The tax shall be in addition to the amount of any sales tax imposed pursuant to chapter 64H of the General Laws. Upon each sale of a service for guided or unguided commercial recreational activities originating or located in the town of Charlemont by a vendor, the purchaser shall reimburse the vendor for the tax imposed by this chapter and the tax collected by the vendor from the purchaser shall be stated and charged separately from the sale price and shown separately on any record of sale used by the vendor. Not later than the twentieth day of each month, each vendor providing guided or unguided commercial recreational activities originating or located in the town of Charlemont shall pay the tax imposed by this act to the collector for the town of Charlemont. Each such payment shall be made in the manner and accompanied by a return prescribed by the collector, which shall include the vendor’s taxpayer identification number and report the vendor’s total sales, gross sales of applicable services and the amount of tax due for the preceding month and other information the collector determines is reasonably necessary to administer and collect the tax. Such returns shall not be a public record under clause Twenty-sixth of section 7 of chapter 4 or section 3 of chapter 66 of the General Laws. The collector may disclose such returns only to the assessors, clerks and assistants of the assessors and any designated private auditor of the assessors as may have occasion to inspect the vendor’s books, papers, records and other data in the performance of their official, contractual or designated duties, or to the commissioner of revenue or the taxpayer who submitted the return.
(b) For good cause the collector may grant a reasonable extension of time for filing a return required by subsection (a), provided that the taxpayer, on or before the date prescribed for payment of the tax, files a tentative return, in such form as the collector may require, and pays therewith the amount of tax reasonably estimated to be due. A penalty shall be imposed for failure to file a tax return pursuant to subsection (a) on or before the due date of the return or within any extension of time for payment granted by the collector. The penalty shall be 1 per cent of the amount of tax required to be reported on the return, computed for each month or fraction of a month during which the failure continues, not to exceed in the aggregate 25 per cent of that amount. In computing the penalty for failure to file timely, the amount of tax required to be shown on the return shall be reduced by the amount of any part of the tax which was paid on or before the date prescribed for payment of the tax and by the amount of any credit against the tax which may be claimed upon the return.
(c) A penalty shall be imposed for failure to pay the tax established pursuant to subsection (a) on or before the due date of the return or within any extension of time for payment granted by the collector. The penalty shall be ½ of 1 per cent of the amount of unpaid tax shown on the return, for each month or fraction of a month during which the failure continues, not to exceed in the aggregate 25 per cent of that amount. In computing the penalty for failure to pay timely, the amount of tax shown on the return shall be reduced by the amount of any part of the tax which is paid before the beginning of that month.
(d) A penalty shall be imposed for failure to pay an assessment of the tax established pursuant to subsection (a) and not reported on a return, within 30 days following the date of a notice of assessment by the collector. The penalty shall be ½ of 1 per cent of the amount of the unpaid assessed tax for each month or fraction of a month during which the failure continues, not to exceed in the aggregate 25 per cent of that amount.
(e) Any portion of the tax established by subsection (a) that is not paid on or before the due date of the return will have added to it interest from the due date of the return to the date the tax is paid at the rate charged on overdue property taxes under sections 57 and 57C of chapter 59 of the General Laws.
(f) For the purpose of verifying that a vendor assessed a tax and required to file a tax return pursuant to subsection (a) has made a complete and accurate accounting of that vendor’s total sales, gross sales of applicable services and the amount of tax due, the board of assessors may, not later than 3 years after the date the return was due, or not later than 3 years after the date the return was filed, whichever is later, examine the books, papers, records and other data of the vendor required to file the return. A justice of the supreme judicial court or of the superior court may, upon the application of the assessors, compel the production of books, papers, records and other data in the same manner and to the same extent as before those courts.
Books, papers, records and other data obtained pursuant to this subsection shall be open to the inspection of the assessors, clerks and assistants of the assessors and any designated private auditor of the assessors as may have occasion to inspect the books, papers, records and other data in the performance of their official, contractual or designated duties. For purposes of this subsection, a “designated private auditor” shall be an individual, corporation or other legal entity selected by the town to perform an audit which includes the assessing department of the town under the legal authority of this subsection, but only if the individual, corporation or other legal entity shall be compensated for the audit work pursuant to an arrangement under which neither the payment nor the amount of their fees and expenses for the work are contingent on either the results of the audit or whether the results withstand an appeal by a taxpayer. Nothing in this subsection shall prevent a person who submitted that information from inspecting or being provided a copy of the submission upon request.
If the collector determines, from the verification of a return or otherwise, that the full amount of tax assessed has not been reported and paid, the collector may, at any time within 3 years and 6 months after the date the return was filed, or 3 years and 6 months after the date it was required to be filed, whichever occurs later, assess the same with interest as provided in subsection (c) and notify the vendor of the assessment. An owner or company aggrieved by the assessment of the additional tax may, not later than 1 month after the bill or notice of the additional assessment is first sent, appeal the assessment to the appellate tax board.
(g) The town of Charlemont may impose a lien on real property owned by the vendor and located within the town for amounts owed pursuant to subsections (a) to (e) that have not been paid by the due date. Where the vendor has not filed a tax return as required by subsection (a), the collector shall estimate the vendor’s total sales and gross sales of applicable services using public data and information including, but not limited to the size of the business, cost of the services provided, duration of the business’ operating season and total sales and gross sales of applicable services reported by similar operators in the same geographic region.
A lien authorized under this subsection shall take effect upon the recording of a list of unpaid taxes by the name of the vendor assessed for the taxes in the registry of deeds of the county or district where the land subject to the lien lies. Unpaid taxes secured by a lien may be collected in the same manner as unpaid charges or fees secured by a municipal charges lien under section 58 of chapter 40. A lien under this subsection may be discharged by filing a certificate from the tax collector that all taxes constituting the lien, together with any interest and costs thereon, have been paid or legally abated. All costs of recording or discharging a lien under this subsection shall be borne by the vendor owing the tax.
(h) In the collection of this tax, the collector shall have all the remedies provided by chapter 60.
SECTION 2. This act shall be submitted for acceptance to the qualified voters of the town of Charlemont at the next regular municipal election in substantially the form of the following question: “Shall an act passed by the General Court in the year 2024, authorizing the town of Charlemont to establish a tax on the fee for service for guided or unguided commercial recreational activity, be accepted?”
Town counsel shall prepare a fair and concise summary of the act, which shall appear below the ballot question. If a majority of votes cast in answer to the question is in the affirmative, section 1 shall take effect, but not otherwise.
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An Act to reform payments in lieu of taxes for state-owned land
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H2714
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HD501
| 193
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{'Id': 'NMB1', 'Name': 'Natalie M. Blais', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/NMB1', 'ResponseDate': '2023-01-13T12:40:42.14'}
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[{'Id': 'NMB1', 'Name': 'Natalie M. Blais', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/NMB1', 'ResponseDate': '2023-01-13T12:40:42.14'}, {'Id': 'M_D2', 'Name': 'Mindy Domb', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_D2', 'ResponseDate': '2023-01-21T13:30:22.1466667'}, {'Id': 'DRC1', 'Name': 'Daniel R. Carey', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DRC1', 'ResponseDate': '2023-03-30T15:57:09.3333333'}, {'Id': 'PAD1', 'Name': 'Patricia A. Duffy', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PAD1', 'ResponseDate': '2023-03-31T07:51:31.11'}, {'Id': 'TFB1', 'Name': 'Tricia Farley-Bouvier', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/TFB1', 'ResponseDate': '2023-02-08T14:58:39.75'}, {'Id': 'V_H1', 'Name': 'Vanna Howard', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/V_H1', 'ResponseDate': '2023-02-01T15:30:17.2166667'}, {'Id': 'MSK1', 'Name': 'Mary S. Keefe', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MSK1', 'ResponseDate': '2023-02-06T20:46:01.8466667'}, {'Id': 'L_S1', 'Name': 'Lindsay N. Sabadosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/L_S1', 'ResponseDate': '2023-01-26T16:02:54.01'}, {'Id': 'SLG1', 'Name': 'Susannah M. Whipps', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SLG1', 'ResponseDate': '2023-01-25T18:47:44.97'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2714/DocumentHistoryActions
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Bill
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By Representative Blais of Deerfield, a petition (accompanied by bill, House, No. 2714) of Natalie M. Blais and others relative to payments in lieu of taxes for state-owned land. Revenue.
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SECTION 1. Section 13 of chapter 58 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking out the definition of “Reimbursement percentage”.
SECTION 2. Section 15 of said chapter 58, as so appearing, is hereby amended by striking out, in lines 6 and 7, the words “reimbursement percentages”.
SECTION 3. Section 16 of said chapter 58, as so appearing, is hereby amended by striking out, in lines 2 and 3, the words “reimbursement percentage”.
SECTION 4. Said chapter 58 is hereby further amended by striking out section 17, as so appearing, and inserting in place thereof the following section:-
Section 17. Annually, not later than November 20, the state treasurer shall reimburse each city and town in which state-owned land is located, an amount in lieu of taxes upon the value of such land as reported by the commissioner under section 16, determined by multiplying each $1,000 of valuation, or fractional part thereof, by the rate and in an amount provided for at a rate equal to the average of the annual rates for the 3 years preceding that in which such value is laid, said annual rates to be determined by an apportionment of the whole amount of money to be raised by taxation upon property in the commonwealth during each of the 3 preceding years, as returned by the assessors of each city and town under this section and approved by the commissioner, upon the aggregate valuation of all cities and towns for each of the 3 preceding years, as returned under section 10C; provided, however, that the amount reimbursed shall not be less than that paid in the prior year, except for the value of land removed from the annual statement of fair cash valuation.
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An Act to promote jobs and economic growth in tourism, visitation and hospitality
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H2715
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HD511
| 193
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{'Id': 'NMB1', 'Name': 'Natalie M. Blais', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/NMB1', 'ResponseDate': '2023-01-13T12:54:53.187'}
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[{'Id': 'NMB1', 'Name': 'Natalie M. Blais', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/NMB1', 'ResponseDate': '2023-01-13T12:54:53.1866667'}, {'Id': 'M_D2', 'Name': 'Mindy Domb', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_D2', 'ResponseDate': '2023-01-17T14:57:28.6'}, {'Id': 'DFC1', 'Name': 'Daniel Cahill', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DFC1', 'ResponseDate': '2023-02-06T10:37:11.21'}, {'Id': 'M_C2', 'Name': 'Michelle L. Ciccolo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C2', 'ResponseDate': '2023-03-02T15:04:17.0433333'}, {'Id': 'JMC0', 'Name': 'Joanne M. Comerford', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JMC0', 'ResponseDate': '2023-01-26T16:49:17.2033333'}, {'Id': 'JJC0', 'Name': 'John J. Cronin', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JJC0', 'ResponseDate': '2023-02-07T09:43:32.7666667'}, {'Id': 'PAD1', 'Name': 'Patricia A. Duffy', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PAD1', 'ResponseDate': '2023-02-02T10:46:12.2166667'}, {'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-02-16T18:14:59.3166667'}, {'Id': 'TFB1', 'Name': 'Tricia Farley-Bouvier', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/TFB1', 'ResponseDate': '2023-02-08T14:10:35.8733333'}, {'Id': 'RMH2', 'Name': 'Ryan M. Hamilton', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RMH2', 'ResponseDate': '2023-02-03T14:39:38.1733333'}, {'Id': 'N_H1', 'Name': 'Natalie M. Higgins', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/N_H1', 'ResponseDate': '2023-02-14T13:59:19.3233333'}, {'Id': 'V_H1', 'Name': 'Vanna Howard', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/V_H1', 'ResponseDate': '2023-01-31T11:16:03.4366667'}, {'Id': 'BHJ1', 'Name': 'Bradley H. Jones, Jr.', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BHJ1', 'ResponseDate': '2023-03-28T23:46:39.2766667'}, {'Id': 'PJK1', 'Name': 'Patrick Joseph Kearney', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PJK1', 'ResponseDate': '2023-02-09T16:10:52.0266667'}, {'Id': 'MPK1', 'Name': 'Michael P. Kushmerek', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MPK1', 'ResponseDate': '2023-02-01T09:50:39.82'}, {'Id': 'KPL1', 'Name': 'Kathleen R. LaNatra', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/KPL1', 'ResponseDate': '2023-01-26T15:21:00.62'}, {'Id': 'ACM1', 'Name': 'Adrian C. Madaro', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/ACM1', 'ResponseDate': '2023-05-17T16:34:03.1766667'}, {'Id': 'MJM2', 'Name': 'Mathew J. Muratore', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJM2', 'ResponseDate': '2023-01-24T15:34:08.93'}, {'Id': 'BWM1', 'Name': 'Brian W. Murray', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BWM1', 'ResponseDate': '2023-01-29T23:34:22.1666667'}, {'Id': 'JJO1', 'Name': "James J. O'Day", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JJO1', 'ResponseDate': '2023-02-06T15:17:02.88'}, {'Id': 'MRS1', 'Name': 'Margaret R. Scarsdale', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MRS1', 'ResponseDate': '2023-02-15T09:46:37.07'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2715/DocumentHistoryActions
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Bill
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By Representative Blais of Deerfield, a petition (accompanied by bill, House, No. 2715) of Natalie M. Blais and others for legislation to provide additional funding for the Massachusetts Tourism Trust Fund. Revenue.
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SECTION 1. Section 13T of Chapter 23A is hereby amended in the first paragraph by adding at the end thereof the following: “;and 1.5% of the state’s room occupancy excise from the prior fiscal year.”
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An Act relative to the town of Blandford volunteer fire department
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H2716
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HD3757
| 193
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{'Id': 'NAG1', 'Name': 'Nicholas A. Boldyga', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/NAG1', 'ResponseDate': '2023-01-19T10:59:41.427'}
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[{'Id': 'NAG1', 'Name': 'Nicholas A. Boldyga', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/NAG1', 'ResponseDate': '2023-01-19T10:59:41.4266667'}, {'Id': 'PWM0', 'Name': 'Paul W. Mark', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PWM0', 'ResponseDate': '2023-08-23T16:13:07.52'}]
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{'Id': 'PWM0', 'Name': 'Paul W. Mark', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PWM0', 'ResponseDate': '2023-01-20T13:33:20.137'}
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2716/DocumentHistoryActions
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Bill
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By Representative Boldyga of Southwick and Senator Mark, a joint petition (accompanied by bill, House, No. 2716) of Nicholas A. Boldyga and Paul W. Mark that the town of Blandford be authorized to establish a program for certain members of the Blandford volunteer fire department to reduce the real property tax obligations or the motor vehicle and trailer excise tax obligations of such volunteers in exchange for their volunteer service. Revenue. [Local Approval Received.]
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SECTION 1. (a) Notwithstanding any general or special law to the contrary, the select board of the town of Blandford may establish a program for the firefighters, line officers and deputy chiefs of the Blandford volunteer fire department to reduce the real property tax obligations or the motor vehicle and trailer excise tax obligations of such volunteers in exchange for their volunteer services. Any reduction so provided shall be in addition to any exemption or abatement to which such persons are otherwise entitled; provided, however, that no reduction of a real property tax bill shall be granted which exceeds $250 in a tax year. (b) The town shall maintain a record for each program participant including, but not limited to, the total amount by which a tax obligation thereof has been reduced and the criteria used to determine such tax reduction. The town shall provide a copy of such record to the assessor so that the participant’s tax bill reflects the reduced rate. The town shall also provide a copy of such record to the program participant receiving the reduced tax rate prior to the issuance of the actual tax bill. (c) The select board may adopt rules and procedures to implement this act.
SECTION 2. The amount by which a person’s tax liability is reduced under section 1 shall not be considered income, wages or employment for purposes of taxation as provided by chapter 62 of the General Laws, withholding taxes as provided by chapter 62B of the General Laws, workers’ compensation as provided by chapter 152 of the General Laws or any other general law to the contrary. A person participating in the program authorized by section 1 shall be a public employee for the purposes of chapter 258 of the General Laws.
SECTION 3. This act shall take effect upon its passage.
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An Act relative to the fuel tax
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H2717
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HD3761
| 193
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{'Id': 'NAG1', 'Name': 'Nicholas A. Boldyga', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/NAG1', 'ResponseDate': '2023-01-19T16:51:08.52'}
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[{'Id': 'NAG1', 'Name': 'Nicholas A. Boldyga', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/NAG1', 'ResponseDate': '2023-01-19T16:51:08.52'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2717/DocumentHistoryActions
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Bill
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By Representative Boldyga of Southwick, a petition (accompanied by bill, House, No. 2717) of Nicholas A. Boldyga relative to the gasoline and diesel fuel tax. Revenue.
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SECTION 1. Notwithstanding any law to the contrary, Section 12 of chapter 64A of the General Laws, is hereby amended by adding the following paragraph:-
"Any sale of fuel for automotive use, including but not limited to unleaded gasoline and diesel fuel, by a distributor to any public or private entity, or private person in the commonwealth shall be exempt from the tax per gallon contained in this chapter until such time as the average price of a gallon of unleaded gasoline, as calculated in the Commonwealth of Massachusetts by the U.S. Energy Information Administration, is less than one dollar and zero cents."
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An Act establishing a farm fuel tax rebate
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H2718
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HD3763
| 193
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{'Id': 'NAG1', 'Name': 'Nicholas A. Boldyga', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/NAG1', 'ResponseDate': '2023-01-19T16:39:35.49'}
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[{'Id': 'NAG1', 'Name': 'Nicholas A. Boldyga', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/NAG1', 'ResponseDate': '2023-01-19T16:39:35.49'}]
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Bill
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By Representative Boldyga of Southwick, a petition (accompanied by bill, House, No. 2718) of Nicholas A. Boldyga for legislation to establish a farm fuel tax rebate. Revenue.
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SECTION 1. Farms, as defined under MGL Chapter 128 Section 1A, shall be eligible for a rebate of fuel taxes paid for the operation of farm equipment. Farm equipment means all machines and tools that are used in the production, harvesting, and care of agricultural or horticultural products and processes, and includes trailers that are used to transport agricultural produce or agricultural production materials between a local place of storage or supply and the farm and to the end markets, agricultural tractors, Trucks, ATVs, threshing machinery, hay-baling machinery, corn shellers, hammermills, and machinery used in the production of horticultural, agricultural, and vegetable products.
SECTION 2. The Commissioner shall publish a list of equipment eligible for a fuel tax rebate and shall prescribe the process by which a farm as defined herein shall file for a rebate. No rebate shall be processed until the farm owner or operator shall furnish evidence, on such forms as shall be prescribed by the commissioner, that any tax due under the provisions of this chapter 64 has been paid. The farm owner or operator will be required to keep and submit receipts as proof that said taxes were paid. In no case shall the reimbursement to farms under this section take longer than three months. No interest will be paid on rebates.
SECTION 3. The Commissioner shall report on the impact of this rebate program including the revenue cost, the economic impact on Massachusetts farms and mechanics of a rebate program. The report shall be sent to the Committees on Ways and Means, the Joint Committee on Revenue and the Joint Committee on the environment, Natural Resources and Agriculture. The report shall be sent no later than two years from the date the rebate program goes into effect.
SECTION 4. This rebate program shall expire 4 years from the date of effect unless reauthorized by the legislature.
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An Act to reduce the short-term capital gains tax
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H2719
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HD3765
| 193
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{'Id': 'NAG1', 'Name': 'Nicholas A. Boldyga', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/NAG1', 'ResponseDate': '2023-01-19T16:24:04.297'}
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[{'Id': 'NAG1', 'Name': 'Nicholas A. Boldyga', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/NAG1', 'ResponseDate': '2023-01-19T16:24:04.2966667'}]
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Bill
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By Representative Boldyga of Southwick, a petition (accompanied by bill, House, No. 2719) of Nicholas A. Boldyga for legislation to reduce the short-term capital gains tax. Revenue.
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SECTION 1. Notwithstanding any laws to the contrary, taxable income consisting of short-term capital gains, as defined in Section 1 of Chapter 62 of the General Laws, shall be taxed at the rate of 5 percent.
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An Act relative to alcoholic beverage containers
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H272
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HD2839
| 193
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{'Id': 'T_C1', 'Name': 'Tackey Chan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/T_C1', 'ResponseDate': '2023-01-19T11:46:23.767'}
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[{'Id': 'T_C1', 'Name': 'Tackey Chan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/T_C1', 'ResponseDate': '2023-01-19T11:46:23.7666667'}]
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Bill
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By Representative Chan of Quincy, a petition (accompanied by bill, House, No. 272) of Tackey Chan relative to the size of alcoholic beverage containers. Consumer Protection and Professional Licensure.
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SECTION 1. Section 15 of Chapter 138 of the Massachusetts General Laws (2020 Official Edition) is hereby amended by adding after the words “thirty-three” in line 78, the following:
"Any such licensee shall be permitted to make sales in any size container approved by the Alcohol and Tobacco Tax and Trade Bureau (TTB) as appearing in Title 27 CFR 5.47 a(a)(1)."
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An Act relative to the Massachusetts estate tax code
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H2720
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HD3775
| 193
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{'Id': 'NAG1', 'Name': 'Nicholas A. Boldyga', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/NAG1', 'ResponseDate': '2023-01-19T10:22:07.583'}
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[{'Id': 'NAG1', 'Name': 'Nicholas A. Boldyga', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/NAG1', 'ResponseDate': '2023-01-19T10:22:07.5833333'}]
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Bill
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By Representative Boldyga of Southwick, a petition (accompanied by bill, House, No. 2720) of Nicholas A. Boldyga relative to the estate tax code of the Commonwealth. Revenue.
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SECTION 1. Chapter 65C of the General Laws is hereby amended by striking out Section 1(a), as appearing in the 2012 Official Edition, and inserting in place thereof the following section:-
(a) “Code”, the Internal Revenue Code of the United States, in effect for the taxable year
SECTION 2. Chapter 65C of the General Laws is hereby amended by striking out Section 1(d), as appearing in the 2012 Official Edition, and inserting in place thereof the following section:-
(d) "Federal Gross Estate", the gross estate as defined under the code.
SECTION 3. Chapter 65C of the General Laws is hereby amended by striking out Section 1(f), as appearing in the 2012 Official Edition, and inserting in place thereof the following section:-
(f) “Massachusetts gross estate”, the federal gross estate, whether or not a federal estate tax return is required to be filed, plus the value of any property: (i) in which the decedent had at death a qualifying income interest for life described in subsection (c) of section 3A, or to the extent of any such interest therein of which the decedent has at any time made a transfer, by trust or otherwise, under any circumstances which would require the property to be included in the gross estate under the provisions of this chapter; and (ii) for which a deduction was allowed for Massachusetts estate tax purposes with respect to the transfer of such property to the decedent; and less the value of real and tangible personal property having an actual situs outside the commonwealth, but not the value of the principal residence of the decedent unless elected pursuant to the provisions of subsection (f) of section 2. The Massachusetts gross estate shall not include the value of any property in which the decedent had a qualifying income interest for life which is not otherwise includible in the Massachusetts gross estate under the first sentence of this subsection, notwithstanding the right of the executor of the decedent's estate to recover federal or Massachusetts estate taxes from such property.
SECTION 4. Chapter 65C of the General Laws is hereby amended by striking out Section 1(h), as appearing in the 2012 Official Edition, and inserting in place thereof the following section:-
(h) “Massachusetts taxable estate”, the Massachusetts gross estate less the exemption or the exclusions provided for within this section and deductions allowable under chapter 65C.
SECTION 5. Chapter 65C of the General Laws is hereby amended by striking out Section 1(j), as appearing in the 2012 Official Edition, and inserting in place thereof the following section:-
(j) “Applicable exclusion amount”, the sum of (i) the basic exclusion amount, and (ii) in the case of a surviving spouse, the deceased spousal unused exclusion amount.
SECTION 6. Chapter 65C of the General Laws is hereby amended by striking out Section 1(k), as appearing in the 2012 Official Edition, and inserting in place thereof the following section:-
(k) “Basic exclusion amount”, $2,750,000 which shall be annually adjusted for inflation based on the US Department of Labor’s Consumer Price Index (CPI) for All Urban Consumers. If the amount as adjusted under the preceding sentence is not a multiple of $10,000, such amount shall be rounded to the nearest multiple of $10,000.
SECTION 7. Chapter 65C of the General Laws is hereby amended by striking out Section 2 and Section 2A in their entirety, as appearing in the 2012 Official Edition, and inserting in place thereof the following section:-
Section 2. (a) A tax is hereby imposed upon the transfer of the estate of each person dying on or after January 1, 2022 who, at the time of death, was a resident of the commonwealth. This subsection shall only apply to each person dying on or after January 1, 2022. For the estate of decedents dying prior to January 1, 2022, they shall be subject to the provisions of chapter 65C of the general laws in effect upon the date of death of such decedent.
(b) A tax is hereby imposed upon the transfer of real property situated in this commonwealth and upon tangible personal property having an actual situs in this commonwealth of every person who at the time of his or her death was not a resident of this commonwealth.
(c) Notwithstanding any other provision of law, the tax imposed by subsections (a) and (b) shall be computed upon the value of any property subject to a power of appointment which is includible in the federal gross estate, notwithstanding that a tax has been paid thereon pursuant to section 14 of chapter 65.
(d) For the purposes of computing the tax imposed by subsections (a) and (b) of this section the amount of the tax shall be computed with respect to the Massachusetts taxable estate in accordance with the following table:-
[TABLE 1]
(e) A tax is hereby imposed upon the transfer of real property situated in this commonwealth and upon tangible personal property having an actual situs in this commonwealth of every person who at the time of his death was not a resident of this commonwealth. The amount of this tax shall be computed with respect to the value of Massachusetts real and tangible personal property in accordance with the following table:-
[TABLE 2]
(f) The principal residence of a deceased person who, at the time of their death, was a resident of the commonwealth shall be excluded in such person’s Massachusetts gross estate subject to the exclusion requirements of section 121 of the Code, provided that such residence has been owned and used by such person as his or her principal residence for periods aggregating two years or more during the five-year period ending on the date of such person’s death. Ownership shall include, but not be limited to, sole ownership, joint ownership, ownership via a funded revocable trust or nominee trust, or other such vehicles as determined by the Department of Revenue. The executor may elect to include the value of such deceased person’s residence in such person’s Massachusetts gross estate. This election shall be made by the executor on the Massachusetts estate tax return filed within the time prescribed for filing such return, or any extension of such time granted by the commissioner. Such election, once made, shall be irrevocable.
(g) The maximum exclusion value of a person's principal residence allowed to be deducted from their Massachusetts net estate may not exceed the amount of the basic exclusion amount as defined in section 1. This deduction is separate and distinct from the basic exclusion amount and both may be deducted from the net estate to determine the taxable estate.
(h) The basis of property, for Massachusetts estate tax purposes, acquired from the decedent shall be the basis computed pursuant to section 1014 of the Code.
(i) A person who, at the time of death, was a resident of the commonwealth and whose deceased spouse was a resident of the commonwealth may elect to apply the deceased spousal unused exclusion amount to the Massachusetts gross estate. This exclusion shall be made by the executor on the Massachusetts estate tax return filed within the time prescribed for filing such return, or any extension of such time granted by the commissioner. Such election, once made, shall be irrevocable.
(j) Notwithstanding any other provision of law, the tax imposed by subsections (b) and (c) shall be computed upon the value of any property subject to a power of appointment which is includible in the federal gross estate, notwithstanding that a tax has been paid thereon pursuant to section 14 of chapter 65.
(k) For the purposes of computing the tax imposed by subsections (b) and (c) of this section, the provisions of section 3 shall not apply.
(l) The commissioner of revenue may make determinations and shall prescribe such regulations as may be necessary or appropriate to carry out this subsection.
(m) For the estate of decedents dying on or after January 1, 2022 all references and provisions in subsection (b) to the Internal Revenue Code or Code, unless the context clearly indicates otherwise, shall be to the Code as in effect for the taxable year.
SECTION 8. Chapter 65C of the General Laws is hereby amended by adding the following section after Section 3(d), as appearing in the 2012 Official Edition:- (e) “Deceased spousal unused exclusion amount”, with respect to a surviving spouse of a deceased spouse dying on or after January 1, 2022 and subject to paragraph 5 of section 2010 of the Code, the lesser of (i) the basic exclusion amount or (ii) the excess of the applicable exclusion amount of the last such deceased spouse of such surviving spouse, over the amount with respect to which the Massachusetts estate tax is determined under subsection (b) of the estate of such deceased spouse.
SECTION 9. Chapter 65C of the General Laws is hereby amended by striking out in Section 3A(f), as appearing in the 2012 Official Edition, the line “Such election, once made, shall be irrevocable and shall be separate from and independent of any election made by the executor for federal estate tax purposes” and inserting in place thereof the following:- “If no Massachusetts estate tax return is timely filed, such election may be made on the first return filed by the executor after the due date. Such election, once made, shall be irrevocable. The executor is not required to have made the same qualified terminable interest property election for federal estate tax purposes in order to make the election for Massachusetts purposes.”
SECTION 10. Chapter 65C of the General Laws is hereby amended by striking out in Section 4(b), as appearing in the 2012 Official Edition, in its entirety.
SECTION 11. Chapter 65C of the General Laws is hereby amended by striking out in Section 4A, as appearing in the 2012 Official Edition, in its entirety.
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An Act to allow individual donations to countries vulnerable to climate change
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H2721
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HD3292
| 193
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{'Id': 'AFC1', 'Name': 'Antonio F. D. Cabral', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AFC1', 'ResponseDate': '2023-01-20T11:46:35.663'}
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[{'Id': 'AFC1', 'Name': 'Antonio F. D. Cabral', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AFC1', 'ResponseDate': '2023-01-20T11:46:35.6633333'}, {'Id': 'CPB2', 'Name': 'Christine P. Barber', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CPB2', 'ResponseDate': '2023-01-20T11:46:35.8666667'}, {'Id': 'C_H1', 'Name': 'Christopher Hendricks', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/C_H1', 'ResponseDate': '2023-01-26T15:22:01.69'}, {'Id': 'PAS1', 'Name': 'Paul A. Schmid, III', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PAS1', 'ResponseDate': '2023-02-01T14:36:50.4'}, {'Id': 'MJB0', 'Name': 'Michael J. Barrett', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJB0', 'ResponseDate': '2023-02-02T14:16:58.7633333'}, {'Id': 'V_H1', 'Name': 'Vanna Howard', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/V_H1', 'ResponseDate': '2023-02-01T15:57:01.9266667'}]
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{'Id': 'CPB2', 'Name': 'Christine P. Barber', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CPB2', 'ResponseDate': '2023-01-20T11:46:35.663'}
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2721/DocumentHistoryActions
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Bill
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By Representatives Cabral of New Bedford and Barber of Somerville, a petition (accompanied by bill, House, No. 2721) of Antonio F. D. Cabral, Christine P. Barber and others for legislation to allow taxpayers to voluntarily contribute all or part of tax refunds to countries vulnerable to climate change. Revenue.
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SECTION 1. Chapter 10 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting after section 35PPP the following section:
Massachusetts Fund for Vulnerable Countries Most Affected by Climate Change
Section 35QQQ. There shall be established and set up on the books of the commonwealth a separate fund to be known as the Massachusetts Fund for Vulnerable Countries Most Affected by Climate Change, hereinafter the MFVC, to further the mission of the United Nations Least Developed Countries Fund, hereafter referred to as the UN LDCF, established by the United Nations Framework Convention on Climate Change to help under-developed nations adapt to climate change.
Said MFVC shall be a tax return-enabled contribution option for the purposes of chapter 62 and shall be authorized to receive and hold for transfer to the UN LCDF all monies (i) received by the commonwealth pursuant to section 6O of chapter 62, and (ii) received from the public and private sources as gifts, grants, and donations to the UN LDCF.
The state treasurer shall deposit monies in said MFVC in accord with state law and in such manner as will secure the highest interest rate available consistent with the safety of the fund; provided, that all amounts on deposit shall thereafter be available for transfer to (i) the UN LDCF upon request by a UN LDCF Trustee pursuant to a UN LDCF Contribution Agreement or (ii) a not-for-profit organization that is tax-exempt under section 501(c)(3) of the Internal Revenue Code and whose work furthers the mission of the UN LDCF by providing it financial support.
SECTION 2. Chapter 62 of the General Laws, as so appearing, is hereby amended by inserting in section 1 the following definition:
“Tax return-enabled contribution option”, any account or fund appearing on a personal income tax return form prescribed and furnished by the commissioner, and to which a person filing a personal income tax return individually, or a couple filing a personal income tax return jointly, may voluntarily contribute all or part of a refund due from the commonwealth or an amount of money over and above any tax owed to the Commonwealth.
SECTION 3. Chapter 62 of the General Laws, as so appearing, is hereby amended by inserting after section 6N the following section:
Section 6O. Massachusetts Fund for Vulnerable Countries Most Affected by Climate Change, voluntary contributions. A person filing a personal income tax return individually, or a couple filing a personal income tax return jointly, may voluntarily contribute all or part of a refund due from the commonwealth, or an amount of money over and above any tax owed to the commonwealth, to the Massachusetts Fund for Vulnerable Countries Most Affected by Climate Change, hereinafter the MFVC, established in section 35EEE of chapter 10.
A person filing a personal income tax return individually, or a couple filing a personal income tax return jointly, may make a voluntary contribution to the MFVC with respect to any tax year at the time of the filing of a return of a tax established by this chapter for such year. All personal income tax forms prescribed by and furnished by the commissioner shall include a clear indication of, and a convenient opportunity to exercise, the option to contribute to the MFVC; provided, further, that said forms and public materials and documents related thereto shall refer to the MFVC contribution option as the “Massachusetts Fund for Vulnerable Countries Most Affected by Climate Change”.
The commissioner shall annually report total monies contributed pursuant to this section to the state treasurer, who shall deposit said monies in the Massachusetts Fund for Vulnerable Countries Most Affected by Climate Change established in section 35EEE of chapter 10.
SECTION 4. Chapter 62 of the General Laws, as so appearing, is hereby amended by inserting after section 6N the following section:
Section 6O. (a) Notwithstanding any statute or administrative action to the contrary, no tax return-enabled contribution option shall appear on a personal income tax return form prescribed and furnished by the commissioner without express legislative authorization.
(b) Notwithstanding any statute or administrative action to the contrary, each tax return-enabled contribution option appearing on the personal income tax return form for the immediate past year and for five or more total years to which total dollar contributions have not, in any of the five most recent years, equaled or exceeded eighty percent of the average of total dollar contributions made in the respective tax year to all tax return-enabled contribution options included on said form for said year, shall not appear on personal income tax return forms for a minimum of five tax years thereafter; provided, further, that each tax return-enabled contribution option appearing on the personal income tax return form for a total of four or fewer years shall, as a condition of continuing to appear on the form after the fifth year of so appearing, have received, in at least one of the initial five years, total dollar contributions equal to, or in excess of, eighty percent of the average of total dollar contributions made in the respective tax year to all tax return-enabled contribution options included on said form for said year; provided, further, that in the event of the failure of a tax return-enabled contribution option to satisfy said condition, said contribution option shall not appear on personal income tax return forms for a minimum of five tax years thereafter; and, provided, further, that the commissioner may depart from the requirements of this paragraph only to the extent of ensuring that no fewer than three tax return-enabled contribution options, consisting of any combination of (i) new contribution options and (ii) contribution options previously authorized and receiving the highest total dollar contributions for the five most recent years, shall appear on the personal income tax return forms of the commonwealth for each tax year.
(c) Notwithstanding any other provisions of this section, no more than nine, and no fewer than three, tax return-enabled contribution options shall appear on personal income tax return forms of the commonwealth for any one tax year.
(d) The text of each tax return-enabled contribution option printed on a personal income tax return form shall indicate the principal entity or entities authorized to assume possession of, or expend or disburse, monies in the account or fund associated with said contribution option.
(e) The administrator of each entity that assumes possession of, or disburses, monies maintained in an account or fund associated with a tax return-enabled contribution option shall compile an annual report on the account’s or fund’s expenditures and disbursements during the previous tax year. Said annual report shall include, except as is necessary to comply with privacy laws: (i) the identity of each individual, organization, agency or program in receipt of expenditures or disbursements of two thousand dollars or more from the fund together with the dollar amount received; and (ii) a description of the process or criteria according to which said recipients were identified and selected. Said report shall be submitted to the commissioner, joint house and senate committee on revenue, and house and senate committees on ways and means.
(f) The administrator of each entity that assumes possession of, or disburses, monies maintained in an account or fund associated with a tax return-enabled contribution option shall provide, except as is necessary to comply with privacy laws, any information requested by the attorney general, state auditor, inspector general, senate or house committees on post audit and oversight, the commissioner, or any department, agency or law enforcement body investigating suspected financial abuse. The superior court shall have jurisdiction over disputed requests for information.
(g) The state auditor, pursuant to section 12 of chapter 11, shall audit any accounts or funds associated with each tax return-enabled contribution option once every 5 years at a minimum and more often as the state auditor determines necessary. Following an audit, the auditor shall make recommendations to the commissioner, the senate and house committees on ways and means, and the joint committee on revenue about changes in law or regulation that may improve the efficiency and effectiveness of tax return-enabled contribution options and any associated accounts or funds, decrease their costs or prevent waste, fraud or abuse. If the auditor finds substantial waste, fraud, or abuse on the part of an administrator of any entity that assumes possession of, or disburses, monies maintained in an account or fund associated with a tax return-enabled contribution option, the auditor may recommend to the commissioner, in writing that shall include such findings, that said contribution option be removed from the tax form for a number of tax years or that said administrator be barred from future involvement with said contribution option. Upon receipt of such a recommendation, the commissioner may, notwithstanding any general or special law to the contrary, remove said tax return-enabled contribution option from the tax form for a number of tax years or bar said administrator from future involvement with the contribution option.
(h) The attorney general or the commissioner may independently investigate allegations of waste, fraud, or abuse by an administrator of any entity authorized to assume possession of, or expend or disburse, monies contributed to an account or fund associated with a tax return-enabled contribution option, including allegations referred by the auditor. The attorney general may initiate an action in superior court to enjoin the deposit of monies by the state treasurer in any such account or fund or the expenditure of monies by said administrator. The attorney general or the commissioner may initiate an action in superior court to recover any monies alleged to have been lost because of said waste, fraud, or abuse.
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An Act to reduce graduate student loan debt
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H2722
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HD2113
| 193
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{'Id': 'AFC1', 'Name': 'Antonio F. D. Cabral', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AFC1', 'ResponseDate': '2023-01-19T10:34:26.317'}
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[{'Id': 'AFC1', 'Name': 'Antonio F. D. Cabral', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AFC1', 'ResponseDate': '2023-01-19T10:34:26.3166667'}, {'Id': 'C_H1', 'Name': 'Christopher Hendricks', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/C_H1', 'ResponseDate': '2023-01-26T15:21:03.55'}, {'Id': 'PAS1', 'Name': 'Paul A. Schmid, III', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PAS1', 'ResponseDate': '2023-02-01T14:36:24.7333333'}, {'Id': 'BMA1', 'Name': 'Brian M. Ashe', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BMA1', 'ResponseDate': '2023-02-03T09:23:36.1766667'}, {'Id': 'CAD1', 'Name': 'Carol A. Doherty', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CAD1', 'ResponseDate': '2023-01-30T16:09:17.5633333'}, {'Id': 'V_H1', 'Name': 'Vanna Howard', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/V_H1', 'ResponseDate': '2023-02-01T15:55:09.3766667'}, {'Id': 'L_S1', 'Name': 'Lindsay N. Sabadosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/L_S1', 'ResponseDate': '2023-01-26T14:21:07.59'}]
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Bill
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By Representative Cabral of New Bedford, a petition (accompanied by bill, House, No. 2722) of Antonio F. D. Cabral and others relative to the taxation of graduate student loan debt. Revenue.
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SECTION 1. Paragraph (12) of subsection (a) of section 3 of chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by:
(a) striking out, in line 129, the word “or” the first place it appears.
(b) inserting after the word “two-year”, in line 129, a comma; and
(c) inserting after the word “college”, in line 129, the following words: - “, or graduate education debt”.
SECTION 2. Paragraph (12) of said subsection (a) of said section 3 of said chapter 62, as so appearing, is hereby further amended by inserting after the second sentence the following sentence: -
“For the purposes of this subparagraph, the term ‘graduate education debt’ shall mean any loan which was or is administered by the financial aid office of a non-profit institution offering a graduate or professional degree program at which the taxpayer, or a dependent of such taxpayer, pursuant to subparagraph (3) of paragraph (b) of part B of this section, was enrolled as a graduate or professional degree student and which loan has been secured through a state student loan program, a federal student loan program or a commercial lender and which loan was obtained and expended solely for the purposes of paying tuition and other expenses directly related to such graduate or professional student enrollment.”.
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An Act to protect historic buildings from fire
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H2723
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HD2177
| 193
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{'Id': 'AFC1', 'Name': 'Antonio F. D. Cabral', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AFC1', 'ResponseDate': '2023-01-19T10:49:25.887'}
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[{'Id': 'AFC1', 'Name': 'Antonio F. D. Cabral', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AFC1', 'ResponseDate': '2023-01-19T10:49:25.8866667'}, {'Id': 'C_H1', 'Name': 'Christopher Hendricks', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/C_H1', 'ResponseDate': '2023-01-26T15:21:10.7366667'}, {'Id': 'PAS1', 'Name': 'Paul A. Schmid, III', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PAS1', 'ResponseDate': '2023-02-01T14:36:28.3566667'}, {'Id': 'V_H1', 'Name': 'Vanna Howard', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/V_H1', 'ResponseDate': '2023-02-01T15:51:59.8466667'}]
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Bill
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By Representative Cabral of New Bedford, a petition (accompanied by bill, House, No. 2723) of Antonio F. D. Cabral and others for legislation to establish a historic building fire prevention tax credit. Revenue.
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Chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting after Section 6P, the following section:
Section 6O. Historic Building Fire Prevention Tax Credits.
(a) There is hereby established a historic building fire prevention tax credit. A person, firm, partnership, trust, estate, limited liability company, or other entity subject to the income tax imposed by the provisions of this chapter or chapter 63 of the General Laws shall be allowed a credit, to be computed as hereinafter provided, against taxes owed to the commonwealth under chapter 62 or chapter 63 toward the cost of the installation of a fire protection sprinkler system, as defined in section 81 of chapter 146 of the General Laws, in a qualified historic structure, as defined in section 6J of chapter 62 of the General Laws.
(b) The credit allowed under this section shall be equal to 50 percent of the costs incurred installing said system, with a maximum credit of $10,000 per taxpayer in any fiscal year. The Massachusetts fire Prevention regulations board shall determine the criteria for eligibility for the credit, the criteria to be set forth in regulations promulgated under this section. The credit allowable under this section shall be allowed for any taxable year until 2031.
(c) Tax credits allowed under this section shall be allowed for the taxable year in which the costs are incurred; provided, however, that a tax credit allowed under this section shall not reduce the tax owed below $0. A taxpayer allowed a credit under this section for a taxable year may carry over and apply against such taxpayer’s tax liability in any of the succeeding 5 taxable years, the portion, as reduced from year to year, of those credits which exceed the tax for the taxable year.
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An Act relative to the housing development incentive program
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H2724
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HD3644
| 193
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{'Id': 'AFC1', 'Name': 'Antonio F. D. Cabral', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AFC1', 'ResponseDate': '2023-01-20T13:58:47.243'}
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[{'Id': 'AFC1', 'Name': 'Antonio F. D. Cabral', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AFC1', 'ResponseDate': '2023-01-20T13:58:47.2433333'}, {'Id': 'C_H1', 'Name': 'Christopher Hendricks', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/C_H1', 'ResponseDate': '2023-01-26T15:22:23.5633333'}, {'Id': 'PAS1', 'Name': 'Paul A. Schmid, III', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PAS1', 'ResponseDate': '2023-02-01T14:36:56.1333333'}, {'Id': 'G_C2', 'Name': 'Gerard J. Cassidy', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/G_C2', 'ResponseDate': '2023-01-26T09:52:09.82'}, {'Id': 'MDB0', 'Name': 'Michael D. Brady', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MDB0', 'ResponseDate': '2023-01-26T15:59:31.55'}, {'Id': 'PAD1', 'Name': 'Patricia A. Duffy', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PAD1', 'ResponseDate': '2023-01-26T11:29:28.1266667'}, {'Id': 'TFB1', 'Name': 'Tricia Farley-Bouvier', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/TFB1', 'ResponseDate': '2023-02-09T14:52:21.77'}, {'Id': 'CAF1', 'Name': 'Carole A. Fiola', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CAF1', 'ResponseDate': '2023-02-07T10:48:12.2133333'}, {'Id': 'V_H1', 'Name': 'Vanna Howard', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/V_H1', 'ResponseDate': '2023-02-01T15:50:33.2166667'}, {'Id': 'KLG1', 'Name': 'Kate Lipper-Garabedian', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/KLG1', 'ResponseDate': '2023-02-22T14:02:42.2466667'}]
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Bill
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By Representative Cabral of New Bedford, a petition (accompanied by bill, House, No. 2724) of Antonio F. D. Cabral and others relative to the housing development tax credit incentive program. Revenue.
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SECTION 1. Section 6 of chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking out, in lines 896 to 898, inclusive, the words “The total amount of credits that may be authorized by DHCD in a calendar year pursuant to this subsection and section 38BB of chapter 63 shall not exceed $10,000,000 and” and inserting in place thereof the following words:
DHCD may authorize up to $57,000,000 in credits during fiscal year 2024 and up to $30,000,000 in credits annually thereafter under this subsection and section 38BB of chapter 63. In addition, DHCD may authorize annually: (i) any portion of the annual cap on credits not authorized by DHCD in the preceding calendar years under this subsection or said section 38BB of said chapter 63; and (ii) any credits under this subsection or said section 38BB of said chapter 63 returned to DHCD by a certified housing development project. The total amount of credits authorized during a year.
SECTION 2. Section 38BB of chapter 63, as so appearing, is hereby amended by striking out, in lines 42 to 44, inclusive, the words “The total amount of credits that may be authorized by DHCD in a calendar year under this section and subsection (q) of section (6) of chapter 62 shall not exceed $10,000,000 and” and inserting in place thereof the following words:
DHCD may authorize up to $57,000,000 in credits during fiscal year 2024 and up to $30,000,000 in credits annually thereafter under this section and subsection (q) of section (6) of chapter 62. In addition, DHCD may authorize annually: (i) any portion of the annual cap on credits not authorized by DHCD in the preceding calendar years under this section or said subsection (q) of said section (6) of said chapter 62; and (ii) any credits under this section or said subsection (q) of said section (6) of said chapter 62 returned to DHCD by a certified housing development project. The total amount of credits authorized during a year.
SECTION 3. Paragraph (8) of subsection (l) of section 6 of chapter 62, as so appearing, is hereby amended by striking out, in line 596, the figure “$2,000,000” and inserting in place thereof the following figure:- “$5,000,000”.
SECTION 4. Paragraph (9) of subsection (p) of section 6 of chapter 62, as so appearing in the 2020 official edition, is hereby amended by striking out, in line 835, the figure “$2,000,000” and inserting in place thereof the following figure:- “$5,000,000”.
SECTION 5. Subparagraph (iii), paragraph (2) of subsection (w) of section 6 of chapter 62, as so appearing, in line 1256, is hereby amended by striking out the figure “$2,000,000” and inserting in place thereof the following figure:- “$5,000,000”.
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An Act requiring public disclosures by publicly-traded corporate taxpayers
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H2725
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HD751
| 193
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{'Id': 'PLC1', 'Name': 'Peter Capano', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PLC1', 'ResponseDate': '2023-01-17T11:52:31.243'}
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[{'Id': 'PLC1', 'Name': 'Peter Capano', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PLC1', 'ResponseDate': '2023-01-17T11:52:31.2433333'}, {'Id': 'L_S1', 'Name': 'Lindsay N. Sabadosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/L_S1', 'ResponseDate': '2023-01-26T13:22:05.9933333'}, {'Id': 'E_U1', 'Name': 'Erika Uyterhoeven', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/E_U1', 'ResponseDate': '2023-01-26T13:22:05.9933333'}, {'Id': 'JKH1', 'Name': 'James K. Hawkins', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JKH1', 'ResponseDate': '2023-01-30T09:15:06.11'}, {'Id': 'BWM1', 'Name': 'Brian W. Murray', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BWM1', 'ResponseDate': '2023-01-30T09:15:06.11'}, {'Id': 'DAL1', 'Name': 'David Henry Argosky LeBoeuf', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DAL1', 'ResponseDate': '2023-02-01T12:55:42.3433333'}, {'Id': 'MDB0', 'Name': 'Michael D. Brady', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MDB0', 'ResponseDate': '2023-02-01T12:55:42.3433333'}, {'Id': 'S_M1', 'Name': 'Samantha Montaño', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/S_M1', 'ResponseDate': '2023-02-03T16:31:30.42'}, {'Id': 'M_C1', 'Name': 'Mike Connolly', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C1', 'ResponseDate': '2023-02-03T16:31:30.42'}, {'Id': 'DFC1', 'Name': 'Daniel Cahill', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DFC1', 'ResponseDate': '2023-02-07T11:59:51.5266667'}, {'Id': 'RLR0', 'Name': 'Rebecca L. Rausch', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RLR0', 'ResponseDate': '2023-02-07T11:59:57.4633333'}, {'Id': 'DMD1', 'Name': 'Daniel M. Donahue', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DMD1', 'ResponseDate': '2023-02-08T13:28:00.77'}, {'Id': 'JCD1', 'Name': 'James C. Arena-DeRosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JCD1', 'ResponseDate': '2023-02-09T11:18:53.22'}, {'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-02-13T16:59:11.38'}, {'Id': 'MMD1', 'Name': 'Michelle M. DuBois', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MMD1', 'ResponseDate': '2023-02-13T16:59:11.38'}, {'Id': 'DAS1', 'Name': 'Danillo A. Sena', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DAS1', 'ResponseDate': '2023-02-27T12:22:25.76'}, {'Id': 'RME1', 'Name': 'Rodney M. Elliott', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RME1', 'ResponseDate': '2023-02-27T12:22:25.76'}, {'Id': 'CLG1', 'Name': 'Carmine Lawrence Gentile', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CLG1', 'ResponseDate': '2023-03-09T13:56:17.25'}, {'Id': 'N_H1', 'Name': 'Natalie M. Higgins', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/N_H1', 'ResponseDate': '2023-03-30T11:12:23.15'}, {'Id': 'RAM1', 'Name': 'Rita A. Mendes', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RAM1', 'ResponseDate': '2023-04-11T15:48:14.89'}, {'Id': 'SCO1', 'Name': 'Steven Owens', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SCO1', 'ResponseDate': '2023-04-25T16:20:46.6166667'}, {'Id': 'MCD1', 'Name': 'Marjorie C. Decker', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MCD1', 'ResponseDate': '2023-05-04T19:58:01.4733333'}]
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Bill
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By Representative Capano of Lynn, a petition (accompanied by bill, House, No. 2725) of Peter Capano and others relative to requiring public disclosures by publicly-traded corporate taxpayers. Revenue.
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SECTION X. Section 83 of chapter 62C of the General Laws, as appearing in the 2016 Official Edition, is hereby amended by striking from the last sentence of subsection (a) the words, “; but the report or amended report shall be available for public inspection only after the state secretary has expunged the name of the taxpayer and the location, including street address, of the taxpayer’s principal office as required by subsection (n).”
SECTION Y. Said Section 83, as so appearing, is further amended by striking the period at the end of subsection (m) and replacing it with the following: --, together with a list of any corporations required to file in the preceding year that failed to file a report in that year.
SECTION Z. Said Section 83, as so appearing, is further amended by striking subsection (n) and replacing it with the following: -- (n) The state secretary shall make all information contained in the reports required under this section for all filing corporations available to the public on an ongoing basis in the form of a searchable database accessible through the internet. The state secretary shall make available and set charges that cover the cost to the state of providing copies on appropriate computer-readable media of the entire database for reports filed during each calendar year, as well as hard copies of an individual annual report for a specific corporation. No report for any corporation for a particular tax year shall be publicly available until the first day of the third calendar year that follows the calendar year in which the particular tax year ends.
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An Act relative to the exemption of private pension income from taxation
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H2726
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HD1206
| 193
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{'Id': 'PLC1', 'Name': 'Peter Capano', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PLC1', 'ResponseDate': '2023-01-18T11:38:03.143'}
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[{'Id': 'PLC1', 'Name': 'Peter Capano', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PLC1', 'ResponseDate': '2023-01-18T11:38:03.1433333'}]
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Bill
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By Representative Capano of Lynn, a petition (accompanied by bill, House, No. 2726) of Peter Capano relative to the exemption of certain private pension income from taxation. Revenue.
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Subsection B of Section 3 of Chapter 62 of the General Laws, is hereby amended by adding the following subparagraph:-
(5) Amounts not to exceed $2,000 received by persons under age 60 as pensions from employers, the United States, the State or any subdivision, or amounts not to exceed $12,500 received by persons age 60 or older as pensions from employers, the United States, the State or any subdivision or as eligible retirement income.
For the purposes of this paragraph, "eligible retirement income" shall include distributions received from qualified retirement plans defined in § 4974 of the federal Internal Revenue Code ("IRC") [26 U.S.C. § 4974] or a successor provision, cash or deferred arrangements described in IRC § 401(k) [26 U.S.C. § 401(k)] or a successor provision, government deferred compensation plans described in IRC § 457 [26 U.S.C. § 457] or a successor provision, dividends, capital gains, interest and rental income from real property less deductible rental expenses. For purposes of this paragraph, eligible retirement income received by spouses as joint tenants with right of survivorship or as tenants by the entirety shall be deemed to have been received one-half by each.
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An Act encouraging home ownership by establishing a first time home buyers savings account
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H2727
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HD2672
| 193
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{'Id': 'DRC1', 'Name': 'Daniel R. Carey', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DRC1', 'ResponseDate': '2023-01-19T15:27:23.553'}
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[{'Id': 'DRC1', 'Name': 'Daniel R. Carey', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DRC1', 'ResponseDate': '2023-01-19T15:27:23.5533333'}, {'Id': 'DAF1', 'Name': 'Dylan A. Fernandes', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DAF1', 'ResponseDate': '2023-01-19T15:30:53.46'}, {'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-06-14T16:18:23.93'}, {'Id': 'JBL0', 'Name': 'Joan B. Lovely', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBL0', 'ResponseDate': '2023-06-14T16:18:23.93'}, {'Id': 'REH1', 'Name': 'Russell E. Holmes', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/REH1', 'ResponseDate': '2023-06-14T16:18:23.93'}]
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{'Id': 'DAF1', 'Name': 'Dylan A. Fernandes', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DAF1', 'ResponseDate': '2023-01-19T15:30:53.46'}
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2727/DocumentHistoryActions
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Bill
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By Representatives Carey of Easthampton and Fernandes of Falmouth, a petition (accompanied by bill, House, No. 2727) of Daniel R. Carey and Dylan A. Fernandes relative to the establishment of first-time homebuyer savings accounts and providing for an income tax deduction for certain amounts contributed to such accounts. Revenue.
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SECTION 1. Chapter 62 of the General Laws is hereby amended by inserting after section 5C the following new section:-
Section 5D. Definitions applicable to this section and section 5E.
The following words and phrases for the purposes of this sections and the following section shall have the following meanings:
“Account holder” means an individual who establishes, individually or jointly with one or more other individuals, a first-time homebuyer savings account.
“Allowable closing costs” means a disbursement listed on a settlement statement for the purchase of a single-family residence in Massachusetts by a qualified beneficiary.
“Eligible costs” means the down payment and allowable closing costs for the purchase of a single-family residence in Massachusetts by a qualified beneficiary.
“Financial institution” means any bank, trust company, savings institution, industrial loan association, consumer finance company, credit union, or any benefit association, insurance company, safe deposit company, money market mutual fund, or similar entity authorized to do business in Massachusetts.
“First-Time Homebuyer” means an individual who resides in Massachusetts and has not owned or purchased, either individually or jointly, a single-family residence during a period of three (3) years prior to the date of the purchase of a single-family residence.
“First-Time Home Buyer Savings Account” or “account” means an account with a financial institution that an account holder designates as a first-time home buyer savings account on the account holder’s Massachusetts income tax return for tax year 2024 or any tax year thereafter, pursuant to this Chapter for the purpose of paying or reimbursing eligible costs for the purchase of a single-family residence in Massachusetts by a qualified beneficiary.
“Qualified Beneficiary” means a first-time home buyer who is designated as the qualified beneficiary of an account designated by the account holder as a first-time home buyer savings account.
“Settlement Statement” means the statement of receipts and disbursements for a transaction related to real estate, including a statement prescribed under the Real Estate Settlement Procedures Act of 1974, 12 U.S.C. 2601 et seq., as amended, and regulations thereunder.
“Single-Family Residence” means a single-family residence owned and occupied by a qualified beneficiary as the qualified beneficiary’s principal residence, which may include a manufactured home, trailer, mobile home, condominium unit, or cooperative.
SECTION 2. Chapter 62 is hereby amended by inserting after section 5D the following new section:-
Section 5E. Designation and Use of First-Time Home Buyer Savings Account.
(a) Beginning January 1, 2024, any individual may open an account with a financial institution and designate the account, in its entirety, as a first-time home buyer savings account to be used to pay or reimburse a qualified beneficiary’s eligible costs for the purchase of a single-family residence in Massachusetts.
(b) An account holder must designate no later than April 15 of the year following the tax year during which the account is established, a first-time home buyer as the qualified beneficiary of the first-time home buyer savings account. The account holder may designate himself or herself as the qualified beneficiary and may change the designated qualified beneficiary at any time, but there may not be more than one qualified beneficiary at any one time.
(c) An individual may jointly own a first-time home buyer savings account with another person if the joint account holders file a joint income tax return.
(d) An individual may be the account holder of more than one first-time home buyer savings account. However, an account holder cannot have multiple accounts that designate the same qualified beneficiary.
(e) An individual may be designated as the qualified beneficiary on more than one first-time home buyer savings account.
(f) Only cash and marketable securities may be contributed to a first-time home buyer savings account. Subject to the limitations of this section, persons other than the account holder may contribute funds to a first-time home buyer savings account. There is no limitation on the amount of contributions that may be made to or retained in a first-time home buyer savings account.
(g) The funds held in a first-time home buyer savings account shall not be used to pay expenses of administering the account, except that a service fee may be deducted from the account by a financial institution in which the account is held;
(h) The account holder shall submit the following to the department of revenue:
(1) detailed information regarding the first-time home buyer savings account, including a list of transactions for the account during the tax year and the Form 1099 issued by the financial institution for such account with the account holder’s Massachusetts income tax return on forms prepared by the department of revenue; and
(2) a detailed account of the eligible costs toward which the account funds were applied, if there was a withdrawal from the account, and a statement of the amount of funds remaining in the account, if any.
(i)Under this section and section 5D of this chapter, a financial institution shall not be required to:
(1) Designate an account as a first-time home buyer savings account, or designate the qualified beneficiaries of an account, in the financial institution’s account contracts or systems or in any other way;
(2) Track the use of funds withdrawn from a first-time home buyer savings account;
(3) Allocate funds in a first-time home buyer savings account among joint account holders or multiple qualified beneficiaries; or
(4) Report any information to the Department of Revenue or any other governmental agency that is not otherwise required by law.
(j)A financial institution is not responsible or liable for:
(1) Determining or ensuring that an account satisfies the requirements to be a first-time home buyer savings account;
(2) Determining or ensuring that funds in a first-time home buyer savings account are used for eligible costs; or
(3) Reporting or remitting taxes or penalties related to the use of a first-time home buyer savings account.
(k) Except as otherwise provided in this section and subject to the limitations under this subsection, there shall be deducted from taxable income of an account holder, for Massachusetts income tax purposes:
(1) the amount contributed to a first-time home buyer savings account during each tax year, not to exceed $5,000 for an account holder who files an individual tax return or $10,000 for joint account holders who file a joint tax return.
(2) the amount of earnings, including interest and other income on the principal, from the first-time home buyer savings account during the tax year.
(l) An account holder may claim the deduction and exclusion under subsection (k):
(1) For a period not to exceed 15 years;
(2) For an aggregate total amount of principal and earnings, not to exceed $50,000 during that 15-year period; and
(3) Only if the principal and earnings of the account remain in the account until a withdrawal is made for eligible costs related to the purchase of a single-family residence by a qualified beneficiary, except as otherwise provided in this section.
(m) Any funds in a first-time home buyer savings account not expended on eligible costs by December 31 of the last year of the 15-year period under Subsection 7(2)(a) of this Chapter shall thereafter be included in the account holder’s taxable income.
(n) A person other than the account holder who deposits funds in a first-time home buyer savings account shall not be entitled to the deduction and exclusion provided for under this Chapter.
(o) The deduction and exclusion from taxable income provided for by this Section shall apply to any alternative bases for calculating taxable income for Massachusetts income tax purposes.
(p) Except as otherwise authorized in this of this section, if the account holder withdraws any funds from a first-time home buyer savings account for a purpose other than eligible costs for the purchase of a single-family residence:
(1) Those funds shall be included in the account holder’s taxable income; and
(2) The account holder shall pay a penalty to the Department of Revenue equal to the tax that would have been collected had the withdrawn funds been subject to income tax. Such penalty shall not apply to funds withdrawn from an account that were:
(i) Withdrawn by reason of the account holder’s death or disability;
(ii) A disbursement of assets of the account pursuant to a filing for protection under the United States Bankruptcy Code, 11 U.S.C. § 101 et seq.; or
(iii) A transfer of the funds from a first-time home buyer savings account to a new first-time home buyer savings account held by a different financial institution or the same financial institution.
(q) The Department of Revenue shall prepare forms for:
(1) The designation of an account with a financial institution to serve as a first-time home buyer savings account;
(2) The designation of a qualified beneficiary of a first-time home buyer savings account; and
(3) For an account holder to annually submit to the Department of Revenue detailed information regarding the first-time home buyer savings account, including but not limited to a list of transactions for the account during the tax year, and identifying any supporting documentation that is required to be maintained by the account holder.
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An Act relative to ensuring fairness and equity in the assessment of the value of property
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H2728
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HD1317
| 193
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{'Id': 'G_C2', 'Name': 'Gerard J. Cassidy', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/G_C2', 'ResponseDate': '2023-01-18T13:01:32.863'}
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[{'Id': 'G_C2', 'Name': 'Gerard J. Cassidy', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/G_C2', 'ResponseDate': '2023-01-18T13:01:32.8633333'}, {'Id': 'MJM2', 'Name': 'Mathew J. Muratore', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJM2', 'ResponseDate': '2023-01-30T11:08:45.1433333'}]
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Bill
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By Representative Cassidy of Brockton, a petition (accompanied by bill, House, No. 2728) of Gerard J. Cassidy and Mathew J. Muratore relative to the assessment of the value of property for tax purposes. Revenue.
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Section 2A of Chapter 59 is hereby amended by inserting at the end thereof the following subsection:
(d) Whenever a Massachusetts Assessor deems it reasonably necessary to enter upon a property to collect physical and functional data pertinent to its proper determination of fair cash value for the fiscal year tax roll, and in accordance with the Department of Revenue’s requirements as well as the Uniform Standards of Professional Appraisal Practices nationally recognized techniques of appraising property; the assessor or his authorized agents or employees may, after reasonable notice, enter upon said property, lands, waters and premises, not including buildings, in the commonwealth, and such entry shall not be deemed a trespass. Nothing in this section shall relieve an assessor of liability for damage caused by entry to said property, by himself or his agents or employees.
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An Act establishing a building permit fee surcharge for affordable housing in the town of Concord
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H2729
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HD3749
| 193
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{'Id': 'S_C1', 'Name': 'Simon Cataldo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/S_C1', 'ResponseDate': '2023-01-20T14:24:03.697'}
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[{'Id': 'S_C1', 'Name': 'Simon Cataldo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/S_C1', 'ResponseDate': '2023-01-20T14:24:03.6966667'}, {'Id': 'CLG1', 'Name': 'Carmine Lawrence Gentile', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CLG1', 'ResponseDate': '2023-01-20T14:45:27.1166667'}, {'Id': 'MJB0', 'Name': 'Michael J. Barrett', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJB0', 'ResponseDate': '2023-01-27T16:40:50.4666667'}]
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{'Id': 'CLG1', 'Name': 'Carmine Lawrence Gentile', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CLG1', 'ResponseDate': '2023-01-20T14:45:27.1'}
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2729/DocumentHistoryActions
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Bill
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By Representatives Cataldo of Concord and Gentile of Sudbury, a petition (accompanied by bill, House, No. 2729) of Simon Cataldo, Carmine Lawrence Gentile and Michael J. Barrett (by vote of the town) that town of Concord be authorized to establish a building permit fee surcharge for affordable housing in said town. Revenue. [Local Approval Received.]
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SECTION 1. The Town of Concord, hereafter referred to as “the Town,” may, by bylaw, require the payment of an affordable housing surcharge for any construction that (i) requires a building permit and (ii) exceeds a minimum construction value to be determined by the Select Board of the Town. The bylaw shall specify the amount of said affordable housing surcharge, the method by which the surcharge may be increased from time to time, and any types of construction or uses to which the affordable housing surcharge shall not apply.
SECTION 2. All fees received pursuant to this act shall be deposited into the Concord Municipal Affordable Housing Trust Fund established pursuant to section 55C of Chapter 44 of the General laws and used for any purposes permitted thereunder.
SECTION 3. For the purposes of this act, “affordable housing” shall mean housing with an affordable housing restriction recorded with the Middlesex South Registrar of Deeds that requires the housing to be rented or owned by families and individuals whose income at initial occupancy is no more than 150 per cent of the area mean income as determined by the Federal Department of Housing and Urban Development guidelines and adjusted for family size and that thereafter such units shall be rented or sold, subject to such restrictions on appreciation as determined by the municipality to be reasonable and necessary to maintain long term affordability, to families or individuals at incomes of no more than 150 per cent of the area mean income.
SECTION 4. Acceptance of this act by the Town of Concord shall be by vote of approval at an annual or special Town Meeting. Sections 1 to 3, inclusive shall take effect 30 days after such acceptance by the Town.
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An Act extending simulcasting and live horse racing authorization
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H273
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HD2843
| 193
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{'Id': 'T_C1', 'Name': 'Tackey Chan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/T_C1', 'ResponseDate': '2023-01-19T14:27:11.61'}
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[{'Id': 'T_C1', 'Name': 'Tackey Chan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/T_C1', 'ResponseDate': '2023-01-19T14:27:11.61'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H273/DocumentHistoryActions
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Bill
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By Representative Chan of Quincy, a petition (accompanied by bill, House, No. 273) of Tackey Chan relative to extending simulcasting and live horse racing authorization. Consumer Protection and Professional Licensure.
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SECTION 1. The first paragraph of section 12A of chapter 494 of the acts of 1978 is hereby amended by striking out the words “and until July 31, 2023”, inserted by section 1 of chapter 128 of the acts of 2022, and inserting in place thereof the following words:- and until July 31, 2024.
SECTION 2. The last paragraph of said section 12A of said chapter 494 is hereby amended by striking out the words “July 31, 2023”, inserted by section 2 of said chapter 128, and inserting in place thereof the following words:- July 31, 2024.
SECTION 3. The introductory paragraph of section 13 of said chapter 494 is hereby amended by striking out the words “and until July 31, 2023”, inserted by section 3 of said chapter 128, and inserting in place thereof the following words:- and until July 31, 2024.
SECTION 4. Section 15 of said chapter 494 is hereby amended by striking out the words “and until July 31, 2023”, inserted by section 4 of said chapter 128, and inserting in place thereof the following words:- and until July 31, 2024.
SECTION 5. The first paragraph of section 9 of chapter 277 of the acts of 1986 is hereby amended by striking out the words “and until July 31, 2023”, inserted by section 5 of said chapter 128, and inserting in place thereof the following words:- and until July 31, 2024.
SECTION 6. The first sentence of the first paragraph of section 3 of chapter 114 of the acts of 1991 is hereby amended by striking out the words “and until July 31, 2023”, inserted by section 6 of said chapter 128, and inserting in place thereof the following words:- and until July 31, 2024.
SECTION 7. The last paragraph of said section 3 of said chapter 114 is hereby amended by striking out the words “July 31, 2023”, inserted by section 7 of said chapter 128, and inserting in place thereof the following words:- July 31, 2024.
SECTION 8. The first paragraph of section 4 of said chapter 114 is hereby amended by striking out the words “and until July 31, 2023”, inserted by section 8 of said chapter 128, and inserting in place thereof the following words:- and until July 31, 2024.
SECTION 9. The last paragraph of said section 4 of said chapter 114 is hereby amended by striking out the words “July 31, 2023”, inserted by section 9 of said chapter 128, and inserting in place thereof the following words:- July 31, 2024.
SECTION 10. The first paragraph of section 5 of said chapter 114 is hereby amended by striking out the words “and until July 31, 2023”, inserted by section 10 of said chapter 128, and inserting in place thereof the following words:- and until July 31, 2024.
SECTION 11. Section 45 of chapter 139 of the acts of 2001 is hereby amended by striking out the words “July 31, 2023”, inserted by section 11 of said chapter 128, and inserting in place thereof the following words:- July 31, 2024.
SECTION 12. Section 20 of chapter 449 of the acts of 2006 is hereby amended by striking out the words “July 31, 2023”, inserted by section 12 of said chapter 128, and inserting in place thereof the following words:- July 31, 2024.
SECTION 13. Section 92 of chapter 194 of the acts of 2011 is hereby amended by striking out the words “July 31, 2023”, inserted by section 13 of said chapter 128, and inserting in place thereof the following words:- July 31, 2024.
SECTION 14. Section 112 of said chapter 194 is hereby amended by striking out the words “July 31, 2023”, inserted by section 14 of said chapter 128, and inserting in place thereof the following words:- July 31, 2024.
SECTION 15. Section 74 of chapter 10 of the acts of 2015 is hereby amended by striking out the words “July 31, 2023”, inserted by section 15 of said chapter 128, and inserting in place thereof the following words:- July 31, 2024.
SECTION 16. Section 17 of chapter 128 of the acts of 2022 is hereby repealed.
SECTION 17. Notwithstanding section 2 of chapter 128A of the General Laws and sections 1, 2, 2A and 4 of chapter 128C of the General Laws or any other general or special law to the contrary, the running race horse meeting licensee located in Suffolk county licensed to conduct live racing pursuant to said chapter 128A and simulcast wagering pursuant to said chapter 128C in calendar year 2023 shall remain licensed as a running horse racing meeting licensee until July 31, 2024 and shall remain authorized to conduct simulcast wagering pursuant to said chapter 128C until July 31, 2024; provided, however, that the days between the effective date of this act and July 31, 2023 shall be dark days pursuant to said chapter 128C and the licensee shall be precluded from conducting live racing during that period unless it applies for and is granted a supplemental live racing license pursuant to said chapter 128A; provided further, that all simulcasts shall comply with the Interstate Horse Racing Act of 1978, 15 U.S.C. 3001 et seq. or other applicable federal law; provided further, that all simulcasts from states which have racing associations that do not require approval in compliance with the Interstate Horse Racing Act of 1978, 15 U.S.C. 3004(a)(1)(A) shall require the approval of the New England Horsemen’s Benevolent & Protective Association prior to being simulcast to a racing meeting licensee within the commonwealth; and provided further, that if the association agrees to approve the simulcast for 1 racing meeting licensee, it shall approve the simulcast for all otherwise eligible racing meeting licensees.
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[{'Action': 'Accompanied', 'FiscalAmounts': [], 'Committee': {'CommitteeCode': 'J17', 'GeneralCourtNumber': 193, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/Committees/J17'}, 'Votes': []}]
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[]
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An Act establishing a real estate transfer fee upon the transfer of property in the town of Concord
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H2730
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HD3764
| 193
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{'Id': 'S_C1', 'Name': 'Simon Cataldo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/S_C1', 'ResponseDate': '2023-01-20T14:28:04.853'}
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[{'Id': 'S_C1', 'Name': 'Simon Cataldo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/S_C1', 'ResponseDate': '2023-01-20T14:28:04.8533333'}, {'Id': 'CLG1', 'Name': 'Carmine Lawrence Gentile', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CLG1', 'ResponseDate': '2023-01-20T14:44:54.4933333'}, {'Id': 'MJB0', 'Name': 'Michael J. Barrett', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJB0', 'ResponseDate': '2023-01-27T16:38:42.02'}]
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{'Id': 'CLG1', 'Name': 'Carmine Lawrence Gentile', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CLG1', 'ResponseDate': '2023-01-20T14:44:54.493'}
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2730/DocumentHistoryActions
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Bill
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By Representatives Cataldo of Concord and Gentile of Sudbury, a petition (accompanied by bill, House, No. 2730) of Simon Cataldo, Carmine Lawrence Gentile and Michael J. Barrett (by vote of the town) that the town of Concord be authorized to establish a real estate transfer fee upon the transfer of property in said town. Revenue. [Local Approval Received.]
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SECTION 1. There is hereby imposed a real estate transfer fee, hereafter “the fee,” equal to 1 percent of the portion of the purchase price exceeding $1,000,000 upon the transfer of (i) any real property interest in any residential property situated in the Town of Concord, or (ii) a controlling interest in a trust, limited liability company, or other entity that directly or indirectly holds an interest in any class of residential real property situated in the Town of Concord. The fee shall be the liability of the purchaser of such property interest, and any agreement between the purchaser and the seller or any other person with reference to the allocation of the liability for the fee shall not affect such liability of the purchaser to the Town. The Town may define by bylaw what constitutes a controlling interest and the calculation of the fee.
SECTION 2. The following transfers of real property interests shall be exempt from the fee established in Section 1:
(i) transfers to the federal government, the Commonwealth, the Town, and any of their instrumentalities, agencies or subdivisions, including the Concord Housing Authority and the Concord Municipal Affordable Housing Trust;
(ii) transfers to the Concord Housing Development Corporation;
(iii) transfers of real property subject to an affordable housing restriction;
(iv) transfers made without additional consideration to confirm, correct, modify or supplement a transfer previously made;
(v) transfers with consideration under $100.00;
(vi) transfers to a charitable organization, as defined in clause Third of section 5 of chapter 59 of the General Laws, or a religious organization, provided, however, that the real property interests so transferred will be held solely for public charitable or religious purposes; and
(vii) transfers between family members, including spouses, parents and children, grandparents and grandchildren, step-parents and step-children, siblings or step-siblings.
SECTION 3. The fee shall be paid to the Town of Concord. The Town shall have such remedies to collect the fee as provided by law with respect to the collection of real property taxes. The Town may, by bylaw, adopt additional requirements, exemptions, and regulations to implement or enforce said fee, consistent with this act. The Town may not, by bylaw or otherwise, eliminate or reduce any exemption set forth in this act.
SECTION 4. All fees received pursuant to this act shall be deposited in the Concord Municipal Affordable Housing Trust Fund established pursuant to section 55C of chapter 44 of the General Laws and used for any purposes permitted thereunder.
SECTION 5. For the purposes of this act, “affordable housing” shall mean housing with an affordable housing restriction recorded with the Middlesex South Registrar of Deeds that requires the housing to be rented or owned by families and individuals whose income at initial occupancy is no more than 150 percent of the area mean income as determined by the federal department of housing and urban development guidelines and adjusted for family size and that thereafter such units shall be rented or sold, subject to such restrictions on appreciation as determined by the municipality to be reasonably and necessary to maintain long term affordability, to families or individuals at incomes of no more than 150 percent of the area mean income.
SECTION 6. A copy of the deed or other instrument evidencing such transfer shall be provided to the Town and shall be accompanied by (i) an affidavit signed under oath or under the pains and penalties of perjury by the purchaser and seller attesting to the purchase price; (ii) the applicable fee owed or, if applicable, an affidavit of intent to seek one of the permissible exemptions, as described in Section 2, for that property by the purchaser; and (iii) the basis, if any, upon which the transfer is claimed to be exempt in whole or in part from said fee. Upon receipt of the transfer fee or satisfactory evidence of exemption, the Town or its designee shall promptly thereafter issue a certificate indicating that the fee has been paid or that the transfer is exempt from the fee. The Middlesex South Registrar of Deeds shall not record or register a deed unless the deed is accompanied by such certificate.
SECTION 7. The Town shall prepare and issue an annual report to that (i) identifies fee receipts; (ii) quantifies affordable housing programs funded, including type and purpose; and (iii) evaluates the impact of said affordable housing programs, including but not limited to, to the extent reasonably possible and permitted by applicable law, the number and demographics of individuals and families served as well as measures of housing stability and wealth generation in the community.
SECTION 8. Acceptance of this act by the Town of Concord shall be first by vote of approval at an annual or special Town Meeting. Sections 1 to 7, inclusive shall take effect 30 days after such acceptance by the Town.
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An Act relative to tax exemptions for home office expenses
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H2731
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HD1621
| 193
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{'Id': 'T_C1', 'Name': 'Tackey Chan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/T_C1', 'ResponseDate': '2023-01-13T14:51:17.23'}
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[{'Id': 'T_C1', 'Name': 'Tackey Chan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/T_C1', 'ResponseDate': '2023-01-13T14:51:17.23'}, {'Id': 'JCD1', 'Name': 'James C. Arena-DeRosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JCD1', 'ResponseDate': '2023-02-03T15:45:22.5133333'}, {'Id': 'PJK1', 'Name': 'Patrick Joseph Kearney', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PJK1', 'ResponseDate': '2023-02-16T16:46:36.3466667'}, {'Id': 'P_M1', 'Name': 'Paul McMurtry', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/P_M1', 'ResponseDate': '2023-02-15T19:12:48.3833333'}, {'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-02-08T14:17:52.4866667'}, {'Id': 'L_S1', 'Name': 'Lindsay N. Sabadosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/L_S1', 'ResponseDate': '2023-02-06T10:18:03.34'}, {'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-04-03T12:49:42.58'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2731/DocumentHistoryActions
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Bill
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By Representative Chan of Quincy, a petition (accompanied by bill, House, No. 2731) of Tackey Chan and others relative to tax exemptions for home office expenses. Revenue.
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SECTION 1. Section 3 of Chapter 62 of the General Laws is hereby amended in subsection (B)(a) by inserting after subparagraph (19) the following new subparagraph:-
“(20) An individual may take into account any miscellaneous itemized deductions for the taxable year which are unreimbursed expenses paid or incurred by the individual in connection with the performance of service as an employee; provided, however, such miscellaneous itemized deductions for any taxable year shall be allowed only to the extent that the aggregate of such deductions exceeds 2 per cent of adjusted gross income. Requirements for unreimbursed expenses include that an individual paid or incurred the expense during the tax year and that the expense was ordinary and necessary. Ordinary expense includes expense commonly recognized in an individual’s profession. Necessary expense does not include a required expense required by employer to receive tax deduction.”
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An Act to exempt certain personal protection equipment from sales tax
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H2732
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HD1631
| 193
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{'Id': 'T_C1', 'Name': 'Tackey Chan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/T_C1', 'ResponseDate': '2023-01-10T17:01:55.057'}
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[{'Id': 'T_C1', 'Name': 'Tackey Chan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/T_C1', 'ResponseDate': '2023-01-10T17:01:55.0566667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2732/DocumentHistoryActions
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Bill
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By Representative Chan of Quincy, a petition (accompanied by bill, House, No. 2732) of Tackey Chan for legislation to exempt certain personal protection equipment from sales tax. Revenue.
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SECTION 1. Section 6 of Chapter 64H of the General Laws is hereby amended by inserting at the end thereof the following subsection:-
(yy) Sales of facial masks that fully cover the nose and mouth, facial shields that protect the entire face, gloves made of vinyl, latex or nitrile, and smocks made of a combination of polyester and cloth.
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An Act to provide an income tax exemption for families caring for their elderly relatives at home
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H2733
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HD1661
| 193
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{'Id': 'T_C1', 'Name': 'Tackey Chan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/T_C1', 'ResponseDate': '2023-01-13T15:55:20.48'}
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[{'Id': 'T_C1', 'Name': 'Tackey Chan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/T_C1', 'ResponseDate': '2023-01-13T15:55:20.48'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2733/DocumentHistoryActions
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Bill
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By Representative Chan of Quincy, a petition (accompanied by bill, House, No. 2733) of Tackey Chan for legislation to provide an income tax exemption for families caring for their elderly relatives at home. Revenue.
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SECTION 1. Section 3, Part B, paragraph (b)(1) of Chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by adding the following new subparagraph:-
(D) an additional exemption of four thousand dollars if the taxpayer provided more than one-half of the support for an elderly relative who has attained the age of seventy before the taxable year, provided that the elderly relative resided with the taxpayer for more than six months of the taxable year and provided further that the adjusted gross income of the taxpayer does not exceed thirty thousand dollars for the year in which the exemption is being claimed.
SECTION 2. Section 3, Part B, paragraph (b)(2) of Chapter 62 of the General Laws is amended by adding the following new subparagraph:-
(D) an additional exemption of four thousand dollars if the taxpayer provided more than one-half of the support for the elderly relative who has attained the age of seventy before the taxable year, provided that the elderly relative resided with the taxpayer for more than six months of the taxable year and provided further that the adjusted gross income of the taxpayer does not exceed forty thousand dollars of the taxable year in which the exemption is being claimed.
SECTION 3. The commissioner shall adopt rules and regulations governing the provisions of this act that are not consistent with the provisions contained herein.
SECTION 4. The provisions of this act shall be effective for taxable years beginning January 1, 2025.
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An Act restoring the harbors and inland waters maintenance fund
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H2734
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HD1665
| 193
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{'Id': 'T_C1', 'Name': 'Tackey Chan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/T_C1', 'ResponseDate': '2023-01-13T17:29:22.32'}
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[{'Id': 'T_C1', 'Name': 'Tackey Chan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/T_C1', 'ResponseDate': '2023-01-13T17:29:22.32'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2734/DocumentHistoryActions
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Bill
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By Representative Chan of Quincy, a petition (accompanied by bill, House, No. 2734) of Tackey Chan relative to restoring the harbors and inland waters maintenance fund. Revenue.
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SECTION 1. Section 13 of Chapter 64A of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking the section and inserting in place thereof the following section:-
Section 13. All sums received from the excise imposed on aviation fuel, and related penalties, forfeitures, interest, costs of suits and fines, less all amounts for reimbursement under sections 7 and 7A, shall be credited to the Commonwealth Transportation Fund and may be used for airport development projects approved and carried out at airports and landing facilities under 49 U.S.C. App. s 2210; and all other sums received from the excise imposed in section 4, and related penalties, forfeitures, interest, costs of suits and fines, less all amounts for reimbursement under said sections 7 and 7A, shall be credited as follows: (i) 99.80 per cent shall be credited to the Commonwealth Transportation Fund to be used for transportation-related purposes; (ii) 0.15 per cent shall be credited to the Inland Fisheries and Game Fund established in section 2C of chapter 131; and (iii) 0.05 per cent shall be credited to the Harbors and Inland Waters Maintenance Fund.
SECTION 2. Chapter 91 of the General Laws is hereby amended by inserting after section 10A the following section: -
Section 10A ½. There is hereby established a fund to be known as the Harbors and Inland Waters Maintenance Fund to which shall be credited such sums as are determined the provisions of section thirteen of chapter sixty four A, sections forty-two, forty-three, forty-five, forty-six A and forty-nine of chapter ninety-one and any sums received by the commonwealth from the federal government on account of the activities of the department of conservation and recreation relative to (a) the continuous maintenance dredging; (b) cleaning of all the areas within the harbors, inland waters and great ponds of the commonwealth include the removal of sunken and abandoned vessels, derelict piers and any other obstacles deemed to be hazardous to navigation; (c) maintenance of state piers; and (d) for the purpose of carrying out the provisions of section thirty-one. All monies in said fund shall be subject to appropriation, and shall be used only for the purpose of continuous maintenance dredging and cleaning of harbors, inland waters and great ponds of the commonwealth, including removal of sunken and abandoned vessels, derelict piers and any other obstacles deemed to be hazardous to navigation, by the department of conservation and recreation.
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An Act relative to the senior circuit breaker tax credit
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H2735
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HD2103
| 193
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{'Id': 'T_C1', 'Name': 'Tackey Chan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/T_C1', 'ResponseDate': '2023-01-18T17:15:05.567'}
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[{'Id': 'T_C1', 'Name': 'Tackey Chan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/T_C1', 'ResponseDate': '2023-01-18T17:15:05.5666667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2735/DocumentHistoryActions
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Bill
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By Representative Chan of Quincy, a petition (accompanied by bill, House, No. 2735) of Tackey Chan relative to the senior circuit breaker tax credit. Revenue.
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SECTION 1. Section 6 of Chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking out clause (5) of subsection (k) and inserting in place thereof the following new clause:-
(5) the department of revenue shall establish a mechanism by which a married individual not filing jointly shall be allowed a credit under this subsection.
SECTION 2. The department of revenue shall adopt the mechanism not later than 90 days after the effective date of this Act.
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An Act establishing a child care tax credit
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H2736
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HD2106
| 193
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{'Id': 'T_C1', 'Name': 'Tackey Chan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/T_C1', 'ResponseDate': '2023-01-18T18:04:13.58'}
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[{'Id': 'T_C1', 'Name': 'Tackey Chan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/T_C1', 'ResponseDate': '2023-01-18T18:04:13.58'}, {'Id': 'MMD1', 'Name': 'Michelle M. DuBois', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MMD1', 'ResponseDate': '2023-01-24T16:18:48.14'}, {'Id': 'J_A1', 'Name': 'James Arciero', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/J_A1', 'ResponseDate': '2023-03-09T12:27:14.6333333'}, {'Id': 'JCD1', 'Name': 'James C. Arena-DeRosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JCD1', 'ResponseDate': '2023-02-03T15:42:50.61'}, {'Id': 'DAL1', 'Name': 'David Henry Argosky LeBoeuf', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DAL1', 'ResponseDate': '2023-02-23T10:53:21.9466667'}, {'Id': 'P_M1', 'Name': 'Paul McMurtry', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/P_M1', 'ResponseDate': '2023-02-15T19:16:00.6333333'}, {'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-02-08T14:20:27.4933333'}, {'Id': 'L_S1', 'Name': 'Lindsay N. Sabadosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/L_S1', 'ResponseDate': '2023-02-06T10:25:32.4633333'}, {'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-04-03T12:56:56.8233333'}, {'Id': 'BLW1', 'Name': 'Bud L. Williams', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BLW1', 'ResponseDate': '2023-02-07T09:31:38.82'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2736/DocumentHistoryActions
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Bill
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By Representative Chan of Quincy, a petition (accompanied by bill, House, No. 2736) of Tackey Chan and others for legislation to provide an income tax credit for child care expenses. Revenue.
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SECTION 1. Section 6 of Chapter 62 of the General Laws is hereby amended by inserting after subsection (t) the following new subsection:-
(u) A credit for child care services expenses paid by the taxpayer shall be allowed against the tax liability imposed by this chapter, for a taxpayer filing single, married filing jointly or head of household. Said child care service must be a provider licensed by the Commonwealth in order to qualify for the tax credit. The child receiving child care services must be a dependent of the taxpayer. The total credit allowable per tax year shall not exceed two thousand five hundred dollars per child. Only one taxpayer of the two taxpayers who file jointly married filing shall be eligible to qualify for the tax credit.
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An Act relative to regional ballot initiatives
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H2737
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HD2521
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{'Id': 'M_C2', 'Name': 'Michelle L. Ciccolo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C2', 'ResponseDate': '2023-01-18T10:57:54.957'}
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[{'Id': 'M_C2', 'Name': 'Michelle L. Ciccolo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C2', 'ResponseDate': '2023-01-18T10:57:54.9566667'}, {'Id': 'JPL1', 'Name': 'Jack Patrick Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JPL1', 'ResponseDate': '2023-01-19T14:11:32.9566667'}, {'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-03-01T14:13:01.6'}, {'Id': 'L_S1', 'Name': 'Lindsay N. Sabadosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/L_S1', 'ResponseDate': '2023-03-01T14:13:01.6'}, {'Id': 'ACM1', 'Name': 'Adrian C. Madaro', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/ACM1', 'ResponseDate': '2023-03-01T14:13:01.6'}, {'Id': 'PAD1', 'Name': 'Patricia A. Duffy', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PAD1', 'ResponseDate': '2023-03-01T14:13:01.6'}, {'Id': 'S_M1', 'Name': 'Samantha Montaño', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/S_M1', 'ResponseDate': '2023-03-01T14:13:01.6'}, {'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-03-08T09:06:34.7166667'}, {'Id': 'RLR0', 'Name': 'Rebecca L. Rausch', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RLR0', 'ResponseDate': '2023-07-13T17:49:59.0266667'}]
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{'Id': 'JPL1', 'Name': 'Jack Patrick Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JPL1', 'ResponseDate': '2023-01-18T10:57:54.957'}
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2737/DocumentHistoryActions
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Bill
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By Representatives Ciccolo of Lexington and Lewis of Framingham, a petition (accompanied by bill, House, No. 2737) of Michelle L. Ciccolo, Jack Patrick Lewis and others for legislation to authorize cities and towns to impose tax surcharges on single subjects of taxation and to establish local and regional transportation ballot initiatives. Revenue.
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SECTION 1. The General Laws are hereby amended by inserting after Chapter 64N the following chapter:-
CHAPTER 64O. LOCAL AND REGIONAL TRANSPORTATION BALLOT INITIATIVES
Section 1. For purposes of this chapter, the following terms shall, unless the context clearly requires otherwise, have the following meanings:
“District agreement”, a document specifying the terms and conditions of the powers and duties of the 2 or more municipalities forming a district under section 4 of this chapter, pursuant to the laws governing any such municipality, this chapter and such procedural regulations as the commissioner of revenue may promulgate.
“Governing body”, in a city having a Plan D or Plan E charter the city manager and city council and in any other city the mayor and the city council and in towns the board of selectmen or equivalent body.
“Single subject of taxation”, 1 tax mechanism, including, sales, real or personal property, room occupancy, vehicle excise, local vehicle excise, local transportation network company surcharge, local commercial parking surcharge, or any other tax then authorized to be assessed or collected by the commonwealth or any city or town, as determined annually by the board of assessors or department of revenue, that the city or town, or district, may subject to the tax surcharge.
“Transportation project”, a project or program involving the planning, design or construction of public or mass transportation transit systems, transit-oriented development, roads, bridges, bikeways, pedestrian pathways, and other transportation-related projects.
Section 2. (a) This chapter shall take effect in any city or town upon the approval of its governing body and its acceptance by the voters of any city or town by a ballot question as set forth in section 3.
(b) A city or town may impose any tax surcharge within its city or town on a single subject of taxation subject only to the condition that such tax is a surcharge on a tax then authorized by state law; provided, however, that no tax surcharge shall be imposed within the city or town unless it has first been approved by the governing body of such city and town and accepted by a majority of the voters of a city or town through a ballot question as set forth in section 3, except as provided in section 4.
(c) Notwithstanding chapters 59, 60A, 62, 64H, or any other general or special law to the contrary but subject to the provisions of this chapter, the governing body of any city or town may vote to accept the provisions of this chapter authorizing a surcharge on a single subject of taxation, as determined annually by the board of assessors or department of revenue. A governing body that intends to accept the provisions of this chapter shall determine prior to approval by the voters which single subject of taxation will be levied and the amount and rate of surcharge. For a real or personal property tax surcharge, the amount of the surcharge shall not be included in a calculation of total taxes assessed for purposes of section 21C of chapter 59.
(d) All exemptions and abatements of any single subject of taxation for which a taxpayer qualifies as eligible shall not be affected by this chapter. A taxpayer receiving an exemption for any single subject of taxation shall be exempt from any tax surcharge on any single subject of taxation established under this section. The tax surcharge to be paid by a taxpayer receiving an abatement of any single subject of taxation shall be reduced in proportion to the amount of such abatement.
(e) Any amount of the tax surcharge not paid by the due date shall bear interest at the rate per annum as authorized by the law for any single subject of taxation.
(f) Revenues raised through the tax surcharge shall be separately accounted for and used by the city or town for transportation projects.
Section 3. (a) Upon approval by the governing body, the actions of the governing body shall be submitted for acceptance to the voters of a city or town at the next regular municipal or state election. The city or town clerk or the state secretary shall place it on the ballot in the form of the following question: “Shall this (city or town) accept sections 2 to 5, inclusive of chapter 64O of the General Laws, as approved by its (governing body), a summary of which appears below
(Set forth here a fair, concise summary and purpose of the law to be acted upon, as determined by the city solicitor or town counsel, including in the summary the specific single subject of taxation to be levied, the percentage of the surcharge to be imposed, and the time period during which the tax will be levied.)”
In the ballot question, the city or town may include a list of specific transportation projects for which the tax surcharge funds may be used, or a city or town may include a general description of the types of transportation projects for which the tax surcharge may be used. The city or town shall also include a sunset provision in the ballot question.
If a majority of the voters voting on said question vote in the affirmative, then its provisions shall take effect in the city or town, or district as set forth under section 4, but not otherwise.
(b) The final date for notifying or filing a petition with the city or town clerk or the state secretary to place such a question on the ballot shall be 60 days before the city or town election or 100 days before the state election. For those petitions that will appear on the state election, notice shall be given by filing with the state secretary a certified copy of the governing body’s approval, and include a copy of the summary set forth in subsection (a).
(c) If the governing body does not vote to accept the provisions of this chapter, not less than 120 days before a regular city or town election or 180 days before a state election, a question seeking said acceptance through approval of a particular surcharge amount and percentage may be so placed on the ballot when a petition including information about the subject of taxation, rate of taxation and project or types of projects is signed by not less than 5 percent of the registered voters of the city or town requesting such action is filed with the registrars, who shall have 7 days after receipt of such petition to certify its signatures. Upon certification of the signatures, the city or town clerk or the state secretary shall cause the question to be placed on the ballot at the next regular city or town election held more than 60 days after such certification or at the next regular state election held more than 90 days after such certification.
Section 4. (a) Two or more municipalities may, with the approval of the governing body of each city or town thereof, form a district for the purposes of implementing the provisions of this chapter.
(b) If a majority of the voters in the district, for the purposes set forth in subsection (a), vote in the affirmative to form a district for the purposes of implementing the provisions of this chapter then the provisions of this chapter shall take effect in the district, but not otherwise.
(c) Two or more municipalities that choose to form a district for purposes of this chapter shall apply a tax surcharge to their preferred subject of taxation. The amount and percentage of the tax surcharge may vary for each municipality that comprises the district.
(d) Two or more municipalities forming a district shall adopt a district agreement with the approval of the applicable governing body prior to presentment to the voters of the 2 or more municipalities by a ballot question. The district agreement shall specify: (i) the purpose and nature of the arrangement; (ii) the single municipality to serve as the treasurer of the transportation fund or the regional planning agency to serve as fiscal agent of the transportation fund under section 7 and that said municipality or regional planning agency shall also serve as treasurer or fiscal agent for purposes of section 9; (iii) how the transportation fund will be used and for what purposes, and how the municipalities will decide on details of use, plan changes or urgent circumstances; (iv) the work to be performed, and the division or sharing of responsibility among the municipalities; (v) the estimated costs and the methods of financing of the transportation projects; (vi) the method of administration of the transportation fund and the transportation projects to be paid for through the fund; (vii) the composition of the district’s transportation committee, the length of its term, and the criteria and method of selecting its members; (viii) the duration of the proposed agreement; and (ix) the amount, type and percentage of the tax surcharge for each municipality that comprises the district.
(f) Nothing in this section shall be construed to: (i) amend, repeal or otherwise alter the authority or jurisdiction of, or establish, a municipality; or (ii) confer any management authority over transportation projects beyond the authority exercised by participating municipalities in the district agreement set forth in this section and this chapter.
Section 5. (a) Upon acceptance of this chapter, the satisfaction of the requirements of this chapter and upon the assessors’ warrant to the tax collector, the accepted tax surcharge shall be imposed. The city, town, or district, shall notify the commissioner of revenue of the date and terms on which the voters accepted this chapter.
(b) For a tax surcharge levied on either property or excise tax, after receipt of the warrant, the tax collector shall collect the surcharge in the amount and according to the computation specified in the warrant and shall pay the amounts so collected, quarterly or semi-annually, according to the schedule for collection of the single subject of taxation, to the city’s or town’s treasurer, or the district’s treasurer. The tax collector shall cause appropriate books and accounts to be kept with respect to such tax surcharge, which shall be subject to public examination upon reasonable request from time to time.
(c) Two or more municipalities forming a district shall select one of the municipalities or the regional planning agency to serve as the district’s treasurer for purposes of this chapter. The district agreement shall establish the method of selecting the district treasurer. The municipality or regional planning agency selected to serve as district treasurer shall perform duties in accordance with section 5 of this chapter and chapter 41. Two or more municipalities forming a district shall also select that same municipality or regional planning agency to receive funds and provide certification for all municipalities within said district for purposes of section 9 and in accordance with section 4.
Section 6. (a) A city or town that accepts this chapter, either on its own or as part of a district, shall establish by ordinance or by-law and, in the case of a district, the ordinance or by-law shall be established by all member municipalities, a transportation committee not more than 90 days following acceptance of this chapter. The committee shall consist of not less than 5 members. The ordinance or by-law shall determine the composition of the committee, the length of its term and the criteria and method of selecting its members by appointment only. The committee shall include, but not be limited to, 1 or more representatives from the municipality, 1 member of each regional transit authority to which the city or town is a member community, if
any, 1 member of the regional planning agency to which the city or town is a member community and persons, as determined by the ordinance or by-law, acting in the capacity of or performing like duties of the department, board or authority if they have not been established in the city or town.
(b) Each transportation committee shall study the transportation-related needs, possibilities, and resources of the city, town or district. The committee shall consult with existing transportation agencies, including regional planning agencies, to develop transportation projects in accordance with the ballot initiative. If a list of transportation projects for which the tax surcharge funds may be used was included in a ballot question, the committee shall include said projects in its study; provided, however, that the committee may recommend or not recommend said projects.
(c) Each transportation committee shall be subject to the requirements of subsection (a) of section 19 of chapter 30A. Each transportation committee shall keep a full and accurate account of all of its actions, including its recommendations and the action taken on them and records of all appropriations or expenditures made from the local and regional transportation fund. The records and accounts of the committee shall be public records.
(d) Each city, town or district, as applicable, shall consult with the entity proposed to own and maintain the transportation project prior to listing any transportation project on the ballot, as set forth in this chapter. If a city, town or district, as applicable, includes no specific transportation projects in the ballot question, the transportation committee shall receive the approval of the regional planning agency prior to submitting the local transportation committee’s recommendations to a city council or board of selectmen, unless the transportation-related
project or activity is solely under local jurisdiction. The city, town, or district shall study projects that promote access to public transportation, biking, and walking.
(e) Not less than once every 2 fiscal years, each transportation committee shall make recommendations to the governing body of the applicable city or town or to the district regarding efficient and effective ways to improve and enhance local transportation systems in such city, town or district. Recommendations to the governing body or district shall include anticipated costs over the life cycle of the transportation project. The committee may include in its recommendation to the governing body or district a recommendation to set aside for later spending funds for specific purposes that are consistent with transportation-related purposes but for which sufficient revenues are not currently available in the local and regional transportation fund, as set forth in section 7, to accomplish that specific purpose, to satisfy debt payments incurred from transportation-related projects or to set aside for later spending funds for general purposes that are consistent with transportation improvements and in accordance with the ballot initiative.
(f) After receiving such recommendations from the transportation committee, the governing body or district shall take such action and approve such appropriations from the Llocal and regional transportation fund as may be necessary and appropriate for the recommendations of the transportation committee, and such additional appropriations as it deems appropriate to carry out the recommendations of the transportation committee and in accordance with the ballot initiative.
Section 7. (a) Notwithstanding section 53 of chapter 44 or any other general or special law to the contrary, a city, town or district that accepts the provisions of this chapter shall establish a separate account to be known as the local and regional transportation fund, of which
the municipal treasurer or fiscal agent shall be the custodian. The authority to approve expenditures from the fund shall be limited to the governing body or any city or town, or the designated municipality treasurer or regional planning agency of the district, as applicable, and the municipal treasurer or fiscal agent shall pay such expenditures in accordance with chapter 41.
(b) Two or more municipalities forming a district shall select 1 of the municipalities or regional planning agency to establish a separate account known as the local and regional transportation fund. The municipality or regional planning agency selected to establish said fund shall only use the funds for the district as a whole through the designated fiscal agent and based solely upon the recommendations and approvals of the transportation committee as set forth in this chapter. Administration of the fund by the fiscal agent may, at the option of the governing body of any member city or town, be subject to the further approval of such governing body.
(c) The following monies shall be deposited in the local and regional transportation fund: (i) all funds collected from the tax surcharge on any single subject of taxation pursuant to section 3, except if the single subject of taxation is a tax collected at the state level which shall be deposited with the department of revenue in accordance with sections 8 and 9; and (ii) all funds received from the commonwealth or any other source for such purposes. The treasurer or fiscal agent may deposit or invest the proceeds of the fund in savings banks, trust companies incorporated under the laws of the Commonwealth, banking companies incorporated under the laws of the commonwealth that are members of the Federal Deposit Insurance Corporation or national banks, or may invest the proceeds in paid up shares and accounts of and in co-operative banks or in shares of savings and loan associations or in shares of federal savings and loan associations doing business in the commonwealth or in the manner authorized by section 54 of chapter 44 and any income therefrom shall be credited to the fund. The expenditure of revenues
from the fund shall be limited to implementing the recommendations of the transportation committees, to providing administrative and operating expenses to the committees, and in accordance with the ballot initiative. The city or town, or the municipality treasurer or regional planning agency of the district as set forth in section 4, shall be prohibited from diverting revenues derived from the tax surcharge into any other fund created by law or ordinance.
(d) Only those cities and towns or districts that adopt the tax surcharge allowed by this chapter shall be eligible to receive monies through the local and regional transportation Fund.
Section 8. (a) There shall be established and set up on the books of the commonwealth a separate fund, to be known as the Massachusetts local and regional transportation trust fund, for the benefit of cities, towns, or districts that have accepted the provisions of this chapter and have imposed a tax surcharge on a tax collected by the commonwealth, subject to any exemptions adopted by a municipality or district. The fund shall consist of all revenues received by the commonwealth: (i) from the tax surcharge on such tax pursuant to section 3; (ii) from public and private sources as gifts, grants and donations to further local or regional transportation projects; and (iii) all other monies credited to or transferred to from any other fund or source pursuant to law.
(b) The state treasurer shall deposit revenues received by any such tax surcharge into the fund in accordance with section 9 in such manner as will secure the highest interest rate available consistent with the safety of the fund and with the requirement that all amounts on deposit be available for withdrawal without penalty for such withdrawal at any time. All interest accrued and earnings shall be deposited into the fund. The fund shall be administered in a manner to separately account for revenues raised by each city, town, or district, shall be held for the benefit of such city, town, or district, and expenditures from the fund shall be made solely administration and implementation of this chapter. Any unexpended balances shall be redeposited for future use by the city, town, or district consistent with this chapter.
(c) The state treasurer shall make all disbursements and expenditures from the fund without further appropriation, as directed by the commissioner of revenue in accordance with section 9. The department of revenue shall report by source all amounts credited to said fund and all expenditures from said fund. The commissioner of revenue shall assign personnel of the department as it may need to administer and manage the fund disbursements and any expense incurred by the department shall be deemed an operating and administrative expense of the program. The operating and administrative expenses shall not exceed 5 percent of the annual total revenue deposited into the fund.
Section 9. (a) All sums received by the commissioner under this chapter shall, not less than quarterly, be distributed, credited, and paid by the state treasurer upon certification of the commissioner to each city or town or the municipality treasurer or regional planning agency of the district and notified the commissioner of their acceptance.
(b) The state treasurer, upon certification of the commissioner, shall distribute the funds to the city or town, or the municipality treasurer or regional planning agency of the district based on the proportional amount the city, town or district has raised by imposing the surcharge. The total distribution of funds shall include all sources of revenue raised in the previous year as set forth in subsection (a) of section 8, less not more than 5 per cent of the annual total revenue of the fund, as set forth in subsection (c) of section 8. Any city, town or district seeking to dispute the commissioner's calculation of its distribution under this subsection shall notify the commissioner, in writing, not later than 1 year from the date the tax was distributed by the commissioner to the city, town or district.
(c) The commissioner shall be prohibited from diverting revenues derived from the tax surcharge into any other fund created by law.
(d) Notwithstanding any provision to the contrary, the commissioner may make available to cities, towns and districts any information necessary for administration of the tax surcharge imposed by this chapter including, but not limited to, a report of the amount of the surcharge on tax collected in the aggregate by each city, town or district under this chapter in the preceding fiscal year, and the identification of each individual vendor collecting the surcharge on sales tax collected under this chapter.
Section 10. (a) At any time after imposition of the tax surcharge, the governing body of each city or town may approve and the voters may accept an amendment to the amount and computation of the tax surcharge in the same manner and subject to the same requirements set forth in this chapter.
(b) At any time after imposition of the tax surcharge, a district under section 4, with the approval of the majority of voters in the district may accept an amendment to the amount and computation of the tax surcharge in the same manner and subject to the same requirements set forth in this chapter so that the surcharge becomes uniform in all municipalities of the district.
Section 11. The commissioner of revenue shall promulgate rules and regulations to implement this chapter.
SECTION 12. The regulations required by section 11 of chapter 64O of the General Laws shall be promulgated not later than 1 year after the effective date of this act.
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An Act relative to taxes due upon the death of active duty personnel and the elderly
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H2738
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HD1062
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{'Id': 'M_C2', 'Name': 'Michelle L. Ciccolo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C2', 'ResponseDate': '2023-01-11T14:18:25.487'}
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[{'Id': 'M_C2', 'Name': 'Michelle L. Ciccolo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C2', 'ResponseDate': '2023-01-11T14:18:25.4866667'}, {'Id': 'JFK0', 'Name': 'John F. Keenan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JFK0', 'ResponseDate': '2023-03-08T09:06:47.6666667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2738/DocumentHistoryActions
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Bill
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By Representative Ciccolo of Lexington, a petition (accompanied by bill, House, No. 2738) of Michelle L. Ciccolo and John F. Keenan relative to taxes due upon the death of active duty personnel and the elderly. Revenue.
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SECTION 1. The last paragraph of clause Eighteenth A of section 5 of chapter 59 of the General Laws, as appearing in the 2016 Official Edition, is hereby amended by inserting after the word “or”, in line 556, the following words:- one year after
SECTION 2. The last paragraph of clause Forty-first A of said section 5 is hereby further amended by inserting after the word “or”, in line 1197, the following words:- one year after
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An Act providing for a local option transportation excise tax on large employers
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H2739
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HD2338
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{'Id': 'M_C2', 'Name': 'Michelle L. Ciccolo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C2', 'ResponseDate': '2023-01-19T12:27:52.457'}
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[{'Id': 'M_C2', 'Name': 'Michelle L. Ciccolo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C2', 'ResponseDate': '2023-01-19T12:27:52.4566667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2739/DocumentHistoryActions
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Bill
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By Representative Ciccolo of Lexington, a petition (accompanied by bill, House, No. 2739) of Michelle L. Ciccolo relative to providing for a local option transportation excise tax on large employers. Revenue.
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SECTION 1. The General Laws are hereby amended by inserting after chapter 64N the following chapter:-
CHAPTER 64OE.
Section 1. As used in this chapter, the following terms shall, unless the context clearly requires otherwise, have the following meanings:
“Commissioner”, the commissioner of the department of revenue.
“Department”, the department of revenue.
“Disregarded entity”, an entity that is disregarded as a separate entity from its owner for federal income tax purposes.
“Employee”, a person defined in clause (h) of section 1 of chapter 151A; provided that an employee shall include a person who physically commutes to an employer’s location in the commonwealth regardless of residence and a person who resides in the commonwealth and works for an employer with a physical presence in the Commonwealth.
“Employer”, a business corporation, non-governmental employer, partnership, or disregarded entity with a physical presence in the Commonwealth.
Section 2. A city or town that accepts this chapter in the manner provided in section 4 of chapter 4 may impose a local corporate transportation excise tax upon employers who annually employ more than 50 employees who travel to work within the Commonwealth.
Section 3. An employer who annually employs 50-99 employees in the commonwealth shall pay an excise tax amount of $10 per employee, per year, less any annual payments made by said employer for public transit purposes to employees, the Commonwealth, or the local municipality.
Section 4. An employer who annually employs 100-149 employees in the commonwealth shall pay an excise tax of $20 per employee, per year, less any annual payments made by said employer for public transit purposes to employees, the Commonwealth, or the local municipality.
Section 5. An employer who annually employs 150-249 employees in the commonwealth shall pay an excise tax amount of $40 per employee, per year, less any annual payments made by said employer for public transit purposes to employees, the Commonwealth, or the local municipality.
Section 6. An employer who annually employs 250-499 employees in the commonwealth shall pay an excise tax amount of $60 per employee, per year, less any annual payments made by said employer for public transit purposes to employees, the Commonwealth, or the local municipality.
Section 7. An employer who annually employs 500-999 in the commonwealth shall pay an excise tax amount of $80 per employee, per year, less any annual payments made by said employer for public transit purposes to employees, the Commonwealth, or the local municipality.
Section 8. An employer who annually employs 1,000 or more employees in the commonwealth shall pay an excise tax amount of $100 per employee, per year, less any annual payments made by said employer for public transit purposes to employees, the Commonwealth, or the local municipality.
Section 9. Each employer shall remit the excise tax amount owed to the department in a form and manner determined by the department. All sums received by the commissioner under this chapter shall, at least quarterly, be distributed, credited and paid by the state treasurer upon certification of the commissioner to each city or town that has accepted this chapter in proportion to the assessment provided in this chapter to be used by the municipality for public transportation-related purposes.
Section 10. The department, in consultation with the executive office of labor and workforce development, shall establish by regulation the mechanism for administering the excise tax payor’s obligations under this chapter and shall deduct from an individual entity’s liability any annual payments said entity makes to or for in-state Massachusetts employees for public transit subsidies.
Section 11. The department, in consultation with the executive office of labor and workforce development, shall establish by regulation an appropriate mechanism for enforcing an excise tax payor's liability to the city or town that has accepted this chapter if an excise tax payor does not make a payment to the commissioner. Such enforcement mechanisms may include assessment of interest on the unpaid liability at a rate not to exceed an annual percentage rate of 18 percent and late fees or penalties at a rate not to exceed 5 percent per month.
SECTION 2. The department of revenue shall promulgate regulations to implement this act within 180 days of the passage of this act.
SECTION 3. Section 1 shall take effect 270 days after the passage of this act.
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An Act relative to genetic counselors
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H274
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HD3320
| 193
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{'Id': 'T_C1', 'Name': 'Tackey Chan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/T_C1', 'ResponseDate': '2023-01-19T15:22:58.137'}
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[{'Id': 'T_C1', 'Name': 'Tackey Chan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/T_C1', 'ResponseDate': '2023-01-19T15:22:58.1366667'}]
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Bill
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By Representative Chan of Quincy, a petition (accompanied by bill, House, No. 274) of Tackey Chan relative to genetic counselors. Consumer Protection and Professional Licensure.
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SECTION 1. Chapter 112 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking out section 252, and inserting in place thereof the following section:-
Section 252. As used in sections 252 to 258, inclusive, the following words, shall unless the context requires otherwise, have the following meanings:-
"ABGC'', the American Board of Genetic Counseling, a national agency for certification and recertification of genetic counselors or its successor agency.
"ABMGG", American Board of Medical Genetics and Genomics, a national agency for certification and recertification of genetic counselors, MD geneticists and PhD geneticists or its successor agency.
"ACGC", Accreditation Council for Genetic Counseling, a national agency for accreditation of genetic counselor training programs or its successor agency.
“Active Candidate Status” is bestowed upon an individual who meets the requirements to sit for the ABGC genetic counselor certification exam.
"Board'', the board of registration of genetic counselors.
"General supervision'', a supervisor, whether a licensed genetic counselor or MD, who has the overall responsibility to assess the work of a provisional licensed genetic counselor, including regular meetings and chart review; provided, however, that an annual supervision contract signed by the supervisor and supervisee shall be on file with both parties.
"Licensed genetic counselor'', a person licensed under section 105 of chapter 13 to engage in the practice of genetic counseling.
"Practice of genetic counseling'', a communication process, conducted by 1 or more appropriately trained individuals, that may include:
(a) obtaining and evaluating individual, family, and medical histories to determine genetic risk for genetic-medical conditions and diseases in a patient, their offspring, and other family members;
(b) discussing the features, natural history, means of diagnosis, genetic and environmental factors, and management of risk for genetic-medical conditions and diseases;
(c) identifying, ordering, and coordinating genetic laboratory tests and other diagnostic studies as appropriate for the genetic assessment;
(d) integrating genetic laboratory test results and other diagnostic studies with personal and family medical history to assess and communicate risk factors for genetic-medical conditions and diseases;
(e) explaining the clinical implications of genetic laboratory tests and other diagnostic studies and their results;
(f) evaluating the client's or family's responses to the condition or risk of recurrence and provide client-centered counseling and anticipatory guidance;
(g) identifying and utilizing community resources that provide medical, educational, financial, and psychosocial support and advocacy;
(h) providing written documentation of medical, genetic, and counseling information for families and health care professionals; or
(i) any other criteria the board deems appropriate and consistent with provisions above.
"Provisional licensed genetic counselor", a person with a provisional license issued under section 255.
SECTION 2. Said chapter 112, as so appearing, is hereby further amended by striking out sections 254 through 257, inclusive, and inserting in place thereof the following 4 new sections:-
Section 254. An applicant for registration as a genetic counselor shall have:
(a) earned a master’s degree from a genetic counseling training program that is accredited by the ACGC or an equivalent as determined by the ACGC, or a doctoral degree from a medical genetics training program that is accredited by the ABMGG or an equivalent as determined by the ABMGG;
(b) Successfully achieved ABGC certification by examination as a genetic counselor or the ABMGG certification examination as a Ph.D. medical geneticist; and
(c) completed such experience as my be required by the board; and provided further that the board shall require continuing education as a condition for license renewals.
Section 255. A person who meets the qualifications for licensure as a genetic counselor, except certification and who has been granted Active Candidate Status by the ABGC, may apply to practice as a provisional licensed genetic counselor by filing an approved application with the board and payment of a fee to be determined by the secretary of administration and finance. The board may grant a provisional license to a person who successfully completes a genetic counseling education program approved by the board and is qualified to be admitted to the examination. Such license shall be valid for 2 years from the date of its issue and may be renewed for an additional 1 year as long as the applicant has active candidate status according to ACGC or if the applicant fails the first sitting of the ABMGG exam, as applicable. Such provisional license shall expire automatically upon the earliest of the following:
(a) issuance of a full license; or
(b) the date printed on the temporary license.
An application for extension shall be signed by a supervising licensed genetic counselor. A provisional licensed genetic counselor shall be under the general supervision of a licensed genetic counselor or a licensed physician with current ABMGG certification in clinical genetics at all times during which the provisional licensed genetic counselor performs clinical genetic counseling. The board shall adopt rules governing such supervision and direction which may not require the immediate physical presence of the supervising licensed genetic counselor.
Section 256. (a) The board shall examine applicants for certification as genetic counselors at such times and places as it may determine. The examination shall meet the standards established by the ACGC. The examination shall test an applicant's knowledge of basic and clinical sciences as they relate to genetic counseling theory and practice and other subjects as the board may deem useful to determine the applicant's fitness to act as a genetic counselor. The board may utilize a national examination that meets the requirements of this section.
(b) The board shall examine applicants for certification as Ph.D. medical geneticists at such times and places as it may determine. The examination shall meet the standards established by the ABMGG. The examination shall test an applicant's knowledge of basic and clinical sciences as they relate to genetic counseling theory and practice and other subjects as the board may deem useful to determine the applicant's fitness to act as a genetic counselor. The board may utilize a national examination that meets the requirements of this section.
Section 257. No person shall hold himself out as a genetic counselor unless he is licensed in accordance with sections 255 or 256, or under section 105 of chapter 13. No person who is not so licensed may use in connection with his name or place of business, the title "genetic counselor'', "licensed genetic counselor'', "gene counselor'', "genetic consultant'', "genetic associate'' or any words, letters, abbreviations or insignia indicating or implying a person holds a genetic counseling license.
Nothing in this section shall be construed to prevent or restrict the practice, service or activities of:
(a) any person licensed, certified, or registered in the commonwealth, by any other statute other than as a genetic counselor from engaging in activities within the scope of practice of the profession or occupation for which he is licensed provided that he does not represent to the public, directly or indirectly, that he is licensed under sections 255 or 256, or under section 105 of chapter 13, and that he does not use any name, title or designation indicating that the person is licensed under those sections;
(b) any person employed as a genetic counselor by the federal government or an agency thereof if such person provides genetic counseling services solely under the direction and control of the organization by which he is employed;
(c) a student or intern enrolled in an approved genetic counseling education program if genetic counseling services performed by the student are an integral part of the student's course of study and are performed under the direct supervision of a licensed genetic counselor assigned to supervise the student and who is on duty and available in the assigned patient care area and if the person is designated by a title which clearly indicates his status as a student or intern;
(d) an individual trained as a Ph.D. medical geneticist who is reapplying for the ABMGG certification examination and is gathering logbook cases under a supervisor identified in the training program's ABMGG accreditation documents as a member of the training faculty; and
(e) visiting ABGC or ABMGG-certified genetic counselors from outside the commonwealth operating as consultants or the use of occasional services of organizations from outside the commonwealth employing ABGC or ABMGG-certified genetic counselors.
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[{'Action': 'Favorable', 'FiscalAmounts': [], 'Committee': {'CommitteeCode': 'J17', 'GeneralCourtNumber': 193, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/Committees/J17'}, 'Votes': []}]
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An Act to establish a surcharge on specific commercial development activities for the purpose of funding the creation of community housing
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H2740
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HD3085
| 193
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{'Id': 'M_C2', 'Name': 'Michelle L. Ciccolo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C2', 'ResponseDate': '2023-01-20T09:17:41.557'}
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[{'Id': 'M_C2', 'Name': 'Michelle L. Ciccolo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C2', 'ResponseDate': '2023-01-20T09:17:41.5566667'}, {'Id': 'CFF0', 'Name': 'Cindy F. Friedman', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CFF0', 'ResponseDate': '2023-01-20T11:31:39.5233333'}, {'Id': 'MJB0', 'Name': 'Michael J. Barrett', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJB0', 'ResponseDate': '2023-01-27T15:45:17.2133333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2740/DocumentHistoryActions
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Bill
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By Representative Ciccolo of Lexington, a petition (accompanied by bill, House, No. 2740) of Michelle L. Ciccolo, Cindy F. Friedman and Michael J. Barrett (by vote of the town) that the town of Lexington be authorized to establish a surcharge on specific commercial development activities for the purpose of funding the creation of community housing. Revenue. [Local Approval Received.]
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SECTION 1: In order to mitigate the impact of the increased demand for housing generated by employees of new commercial development wanting to live within Lexington, a commercial linkage fee, hereafter referred to as "the community housing surcharge" or "the surcharge," shall be added by the Town of Lexington to all commercial construction building permits issued by said town for non-municipal structures with a gross floor area more than thirty thousand (30,000) square feet. The surcharge shall apply only to the floor area of new construction or modification to existing structures in excess of thirty thousand (30,000) square feet (“excess gross floor area”). For building permits that authorize modification of existing structures, the building commissioner of the Town of Lexington shall determine the applicable excess gross floor area. If the building permit authorizes both commercial and residential uses, the square footage of the structure dedicated to residential use shall not be included in the calculation of excess gross floor area for purposes of this Act.
SECTION 2: The Select Board of the Town of Lexington shall determine the amount of the community housing surcharge, which shall be applied on a dollars-per-square-foot basis on the certified total excess gross floor area of the structure or structures permitted by an applicable building permit. The Select Board shall prepare a study to determine the initial surcharge rate range and shall set an initial surcharge rate within twelve (12) months of the effective date of this act. The Select Board or its designee shall adjust the rate of the surcharge annually for inflation.
SECTION 3: The Town Manager of the Town of Lexington or their designee shall prepare a study every five (5) years to determine the suitability, effect, and amount of the surcharge, and recommend to the Select Board any possible changes necessary to address changing demand for community housing. The Town Manager or their designee shall also prepare and issue an annual report that identifies surcharge receipts, quantifies the attributes of community housing projects funded by the community housing surcharge, and evaluates the impact of said housing projects.
SECTION 4: The Select Board of the Town of Lexington may adopt additional requirements, exemptions, and regulations to implement or enforce said community housing surcharge, consistent with this act.
SECTION 5. The community housing surcharge required by this act must be paid in three (3) equal installments whose amounts shall be determined at the time of levy, with one payment required per annum. The building commissioner of the Town of Lexington shall not issue a certificate of occupancy Town of Lexington for real property subject to this act before the first installment of the community housing surcharge has been paid. The second and third installments must be paid annually on the anniversary of the first payment, or the next business day if that date falls on a weekend or federal, state, or local holiday. The building commissioner of the Town of Lexington shall levy fines for development that is not in compliance with the provisions of this act, and shall consider each day of noncompliance as a separate offense.
SECTION 6: All surcharges and fines received pursuant to this act shall be deposited into the Town of Lexington Affordable Housing Capital Stabilization Fund or an affordable housing trust established by the Town pursuant to section 55C of chapter 44 of the General Laws or any special act.
SECTION 7: For the purposes of this act, “community housing” shall mean as defined under section 2 of chapter 44B of the General Laws.
SECTION 8: This act shall take effect upon its passage.
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An Act authorizing a development surcharge for community housing in the town of Lexington
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H2741
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HD3088
| 193
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{'Id': 'M_C2', 'Name': 'Michelle L. Ciccolo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C2', 'ResponseDate': '2023-01-20T09:19:29.967'}
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[{'Id': 'M_C2', 'Name': 'Michelle L. Ciccolo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C2', 'ResponseDate': '2023-01-20T09:19:29.9666667'}, {'Id': 'MJB0', 'Name': 'Michael J. Barrett', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJB0', 'ResponseDate': '2023-01-27T15:44:39.29'}, {'Id': 'CFF0', 'Name': 'Cindy F. Friedman', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CFF0', 'ResponseDate': '2023-01-20T11:32:05.9233333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2741/DocumentHistoryActions
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Bill
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By Representative Ciccolo of Lexington, a petition (accompanied by bill, House, No. 2741) of Michelle L. Ciccolo, Cindy F. Friedman and Michael J. Barrett (by vote of the town) relative to authorizing a development surcharge for community housing in the town of Lexington. Revenue. [Local Approval Received.]
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SECTION 1: In order to mitigate the loss of moderate-income housing by the demand for buildable parcels of land, a residential linkage fee, hereafter referred to as "the community housing surcharge" or "the surcharge," shall be added by the Town of Lexington to all new single and two-family residential construction building permits issued by said town on parcels where an existing single- or two-family dwelling has been demolished to create a single buildable lot or multiple buildable lots.
SECTION 2: The Select Board of the Town of Lexington shall determine the amount of the community housing surcharge, which shall be applied on a dollars-per-square-foot basis on the certified total gross floor area of the structure or structures permitted by an applicable building permit. The surcharge shall apply only to single-family structures larger than 2,100 square feet gross floor area and to two-family structures larger than 4,200 square feet gross floor area. The Select Board shall adjust the rate of the community housing surcharge for inflation annually.
SECTION 3: The Town Manager of the Town of Lexington or their designee shall prepare a study every five years to determine the suitability, effect, and amount of the surcharge, and recommend to the Select Board any possible changes necessary to address changing demand for community housing. The Town Manager or their designee shall also prepare and issue an annual report that identifies surcharge receipts; quantifies the attributes of community housing projects funded by the community housing surcharge and evaluates the impact of said housing projects.
SECTION 4: The Select Board of the Town of Lexington may adopt additional requirements, exemptions, and regulations to implement or enforce said community housing surcharge, consistent with this act.
SECTION 5. The building commissioner of the Town of Lexington shall not issue a certificate of occupancy for a building subject to this act before the community housing surcharge required by this act is paid; provided that an applicant for a building permit for a building in which said applicant intends to reside may opt to have the amount of said surcharge added to the property taxes due on said property in lieu of paying the surcharge in advance. If the applicant opts to have the surcharge added to the property taxes in such manner, the applicant shall not be required to pay said surcharge until the property is sold to another person; provided further that no interest shall accrue on the amount of the surcharge, and that the amount of the surcharge charge shall be abated by 20% per year from the date of the certificate of occupancy such that the amount of the surcharge will be $0 as of the date that is five years from the date the certificate of occupancy is issued.
SECTION 6: All surcharges and fines received pursuant to this act shall be deposited into the Town of Lexington Affordable Housing Capital Stabilization Fund or an affordable housing trust established by the Town pursuant to section 55C of chapter 44 of the General Laws or any special act.
SECTION 7: For the purposes of this act, "community housing" shall mean as defined under section 2 of chapter 44B of the General Laws.
SECTION 8: This act shall take effect upon its passage.
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An Act relative to a transportation excise tax for large employers
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H2742
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HD3880
| 193
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{'Id': 'M_C2', 'Name': 'Michelle L. Ciccolo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C2', 'ResponseDate': '2023-01-20T15:06:08.767'}
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[{'Id': 'M_C2', 'Name': 'Michelle L. Ciccolo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C2', 'ResponseDate': '2023-01-20T15:06:08.7666667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2742/DocumentHistoryActions
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Bill
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By Representative Ciccolo of Lexington, a petition (accompanied by bill, House, No. 2742) of Michelle L. Ciccolo relative to a transportation excise tax for large employers. Revenue.
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SECTION 1. The General Laws are hereby amended by inserting after chapter 63B the following chapter:-
CHAPTER 63D.
TRANSPORTATION EXCISE TAX FOR CORPORATIONS
Section 1. As used in this chapter, the following terms shall, unless the context clearly appears otherwise, have the following meanings:
“Department”, the department of revenue.
“Disregarded entity”, an entity that is disregarded as a separate entity from its owner for federal income tax purposes.
“Employee”, a person defined in clause (h) of section 1 of chapter 151A; provided that an employee shall include a person who physically commutes to an employer’s location in Massachusetts regardless of residence and a person who resides in Massachusetts and works for an employer with a physical presence in Massachusetts.
“Employer”, a business corporation, non-governmental employer, partnership or disregarded entity.
Section 2. Every employer shall pay, on account of each calendar year, the transportation excise tax provided in this chapter.
Section 3. (a) An employer who annually employs 50-99 employees in the commonwealth shall pay an excise tax amount equal to the product of (i) the ratio of the employees of the employer to the total number of employees employed in the commonwealth from the aggregate of all employers owing excise tax under this section, multiplied by (ii) the total excise tax amount under this section.
(b) The total excise tax amount from all employers under subsection (a) shall be $3,826,170; such that employers in this category shall pay approximately $10 per employee, per year.
Section 4. (a) An employer who annually employs 100-149 employees in the commonwealth shall pay an excise tax amount equal to the product of (i) the ratio of the employees of the employer to the total number of employees employed in the commonwealth from the aggregate of all employers owing excise tax under this section, multiplied by (ii) the total excise tax amount under this section.
(b) The total excise tax amount from all employers under subsection (a) shall be $4,896,040; such that employers in this category shall pay approximately $20 per employee, per year.
Section 5. (a) An employer who annually employs 150-249 employees in the commonwealth shall pay an excise tax amount equal to the product of (i) the ratio of the employees of the employer to the total number of employees employed in the commonwealth from the aggregate of all employers owing excise tax under this section, multiplied by (ii) the total excise tax amount under this section.
(b) The total excise tax amount from all employers under subsection (a) shall be $12,175,000; such that employers in this category shall pay approximately $40 per employee, per year.
Section 6. (a) An employer who annually employs 250-499 employees in the commonwealth shall pay an excise tax amount equal to the product of (i) the ratio of the employees of the employer to the total number of employees employed in the commonwealth from the aggregate of all employers owing excise tax under this section, multiplied by (ii) the total excise tax amount under this section.
(b) The total excise tax amount from all employers under subsection (a) shall be $24,188,280; such that employers in this category shall pay approximately $60 per employee, per year.
Section 7. (a) An employer who annually employs 500-999 in the commonwealth shall pay an excise tax amount equal to the product of (i) the ratio of the employees of the employer to the total number of employees employed in the commonwealth from the aggregate of all employers owing excise tax under this section, multiplied by (ii) the total excise tax amount under this section.
(b) The total excise tax amount from all employers under subsection (a) shall be $33,148,160; such that employers in this category shall pay approximately $80 per employee, per year.
Section 8. (a) An employer who annually employs 1,000 or more employees in the commonwealth shall pay an excise tax amount equal to the product of (i) the ratio of the employees of the employer to the total number of employees employed in the commonwealth
from the aggregate of all employers owing excise tax under this section, multiplied by (ii) the total excise tax amount under this section.
(b) The total excise tax amount from all employers under subsection (a) shall be $161,466,000; such that employers in this category shall pay approximately $100 per employee, per year.
Section 9. The total transportation excise tax assessment amount from all employers in this chapter shall not exceed $250,000,000.
Section 10. Annually, before October 1, the department, in consultation with the executive office of labor and workforce development, shall establish each liability of an employer to pay the excise tax.
Section 11. Each employer shall remit the excise tax amount owed to the department in a form and manner determined by the department. The department shall deposit all such amounts to the Commonwealth Transportation Fund, established in section 2ZZZ of chapter 29, for financing transportation related purposes.
Section 12. The department, in consultation with the executive office of labor and workforce development, shall establish by regulation the mechanism for administering the excise tax payor’s obligations under this chapter and shall deduct from an individual entity’s liability any regular annual payments said entity makes to or for in-state Massachusetts employees for public transit subsidies.
Section 13. The department, in consultation with the executive office of labor and workforce development, shall establish by regulation an appropriate mechanism for enforcing an excise tax payor's liability to the Fund if an excise tax payor does not make a payment to the Fund. Such enforcement mechanism may include assessment of interest on the unpaid liability at a rate not to exceed an annual percentage rate of 18 per cent and late fees or penalties at a rate not to exceed 5 per cent per month.
SECTION 2. The department of revenue shall promulgate regulations to implement this act within 180 days of the passage of this act.
SECTION 3. Section 1 shall take effect 270 days after the passage of this act.
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An Act establishing a tiered corporate minimum tax
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H2743
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HD418
| 193
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{'Id': 'M_C1', 'Name': 'Mike Connolly', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C1', 'ResponseDate': '2023-01-12T16:32:19.373'}
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[{'Id': 'M_C1', 'Name': 'Mike Connolly', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C1', 'ResponseDate': '2023-01-12T16:32:19.3733333'}, {'Id': 'JCD1', 'Name': 'James C. Arena-DeRosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JCD1', 'ResponseDate': '2023-01-30T13:23:02.19'}, {'Id': 'MDB0', 'Name': 'Michael D. Brady', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MDB0', 'ResponseDate': '2023-01-31T15:05:31.54'}, {'Id': 'M_C3', 'Name': 'Manny Cruz', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C3', 'ResponseDate': '2023-04-16T20:09:36.6566667'}, {'Id': 'MMD1', 'Name': 'Michelle M. DuBois', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MMD1', 'ResponseDate': '2023-01-19T17:59:11.4233333'}, {'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-02-10T14:36:34.8466667'}, {'Id': 'RME1', 'Name': 'Rodney M. Elliott', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RME1', 'ResponseDate': '2023-02-26T10:52:12.2466667'}, {'Id': 'TFB1', 'Name': 'Tricia Farley-Bouvier', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/TFB1', 'ResponseDate': '2023-02-14T10:04:20.9833333'}, {'Id': 'CLG1', 'Name': 'Carmine Lawrence Gentile', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CLG1', 'ResponseDate': '2023-02-02T21:50:53.9633333'}, {'Id': 'JKH1', 'Name': 'James K. Hawkins', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JKH1', 'ResponseDate': '2023-01-27T13:10:52.5566667'}, {'Id': 'N_H1', 'Name': 'Natalie M. Higgins', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/N_H1', 'ResponseDate': '2023-03-14T21:22:57.1066667'}, {'Id': 'DAL1', 'Name': 'David Henry Argosky LeBoeuf', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DAL1', 'ResponseDate': '2023-01-30T14:53:32.37'}, {'Id': 'RAM1', 'Name': 'Rita A. Mendes', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RAM1', 'ResponseDate': '2023-04-11T15:39:35.43'}, {'Id': 'S_M1', 'Name': 'Samantha Montaño', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/S_M1', 'ResponseDate': '2023-02-02T13:15:33.68'}, {'Id': 'JRO0', 'Name': 'Jacob R. Oliveira', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JRO0', 'ResponseDate': '2023-02-02T12:39:24.8466667'}, {'Id': 'SCO1', 'Name': 'Steven Owens', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SCO1', 'ResponseDate': '2023-01-31T21:54:24.6766667'}, {'Id': 'RLR0', 'Name': 'Rebecca L. Rausch', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RLR0', 'ResponseDate': '2023-01-21T14:06:33.42'}, {'Id': 'L_S1', 'Name': 'Lindsay N. Sabadosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/L_S1', 'ResponseDate': '2023-01-20T17:08:15.64'}, {'Id': 'E_U1', 'Name': 'Erika Uyterhoeven', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/E_U1', 'ResponseDate': '2023-01-26T09:10:14.76'}]
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Bill
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By Representative Connolly of Cambridge, a petition (accompanied by bill, House, No. 2743) of Mike Connolly and others relative to establishing a tiered corporate minimum tax. Revenue.
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Section 39 of chapter 63 of the General Laws, as so appearing, is amended by 55 striking out subsection (b) and inserting in place thereof the following subsection:--
(b) A minimum tax as follows:
(1) If the total sales of the corporation in the commonwealth during the taxable year, as determined pursuant to subsection (f) of section 38, are less than $1,000,000, the minimum tax shall be $456.
(2) If the total sales of the corporation in the commonwealth during the taxable year, as determined pursuant to subsection (f) of section 38, are equal to or greater than $1,000,000 and less than $5,000,000, the minimum tax shall be $1,500.
(3) If the total sales of the corporation in the commonwealth during the taxable year, as determined pursuant to subsection (f) of section 38, are equal to or greater than $5,000,000 and less than $10,000,000, the minimum tax shall be $2,500.
(4) If the total sales of the corporation in the commonwealth during the taxable year, as determined pursuant to subsection (f) of section 38, are equal to or greater than $10,000,000 and less than $25,000,000, the minimum tax shall be $3,500.
(5) If the total sales of the corporation in the commonwealth during the taxable year, as determined pursuant to subsection (f) of section 38, are equal to or greater than $25,000,000 and less than $50,000,000, the minimum tax shall be $5,000.
(6) If the total sales of the corporation in the commonwealth during the taxable year, as determined pursuant to subsection (f) of section 38, are equal to or greater than $50,000,000 and less than $100,000,000, the minimum tax shall be $10,000.
(7) If the total sales of the corporation in the commonwealth during the taxable year, as determined pursuant to subsection (f) of section 38, are equal to or greater than $100,000,000 and less than $500,000,000, the minimum tax shall be $25,000.
(8) If the total sales of the corporation in the commonwealth during the taxable year, as determined pursuant to subsection (f) of section 38, are equal to or greater than $500,000,000 and less than $1,000,000,000, the minimum tax shall be $75,000.
(9) If the total sales of the corporation in the commonwealth during the taxable year, as determined pursuant to subsection (f) of section 38, are equal to or greater than $1,000,000,000 the minimum tax shall be $150,000.
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An Act repealing chapter 62F
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H2744
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HD1517
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{'Id': 'M_C1', 'Name': 'Mike Connolly', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C1', 'ResponseDate': '2023-01-18T14:45:17.037'}
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[{'Id': 'M_C1', 'Name': 'Mike Connolly', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C1', 'ResponseDate': '2023-01-18T14:45:17.0366667'}, {'Id': 'MMD1', 'Name': 'Michelle M. DuBois', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MMD1', 'ResponseDate': '2023-01-19T17:59:37.3733333'}, {'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-02-19T14:43:21.08'}, {'Id': 'DAL1', 'Name': 'David Henry Argosky LeBoeuf', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DAL1', 'ResponseDate': '2023-01-30T15:03:17.3766667'}, {'Id': 'L_S1', 'Name': 'Lindsay N. Sabadosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/L_S1', 'ResponseDate': '2023-01-20T17:06:39.4066667'}, {'Id': 'E_U1', 'Name': 'Erika Uyterhoeven', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/E_U1', 'ResponseDate': '2023-02-22T09:18:51.5633333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2744/DocumentHistoryActions
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Bill
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By Representative Connolly of Cambridge, a petition (accompanied by bill, House, No. 2744) of Mike Connolly and others for legislation to repeal the law providing for limitations on the growth of state tax revenues. Revenue.
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Chapter 62F of the General Laws is hereby repealed.
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An Act increasing tax fairness
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H2745
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HD2531
| 193
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{'Id': 'M_C1', 'Name': 'Mike Connolly', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C1', 'ResponseDate': '2023-01-19T14:22:56.487'}
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[{'Id': 'M_C1', 'Name': 'Mike Connolly', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C1', 'ResponseDate': '2023-01-19T14:22:56.4866667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2745/DocumentHistoryActions
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Bill
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By Representative Connolly of Cambridge, a petition (accompanied by bill, House, No. 2745) of Mike Connolly relative to taxable income. Revenue.
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SECTION 1. Section 3 of chapter 62 of the General Laws, is hereby amended by adding the following subsection:-
D. A taxpayer may claim one of the following exemptions:
(a) In the case of a single person or a married person filing a separate return and whose federal adjusted gross income is less than $50,000, a personal exemption not to exceed $10,000 of the taxpayer’s Part A income consisting of interest and dividends and Part C adjusted gross income.
(b) In the case of a married couple filing a joint return and whose federal adjusted gross income is less than $100,000, a personal exemption not to exceed $20,000 of the taxpayers’ Part A income consisting of interest and dividends and Part C adjusted gross income.
(c) In the case of a single person or a married person filing a separate return who is 65 years of age or older or who is disabled and whose federal adjusted gross income is less than $40,000, a personal exemption not to exceed $30,000 of the taxpayer’s Part A income consisting of interest and dividends and Part C adjusted gross income.
(d) In the case of a married couple filing a joint return, at least 1 of whom is either 65 years of age or older or is disabled and whose federal adjusted gross income is less than $80,000, a personal exemption not to exceed $60,000 of the taxpayers’ Part A income consisting of interest and dividends and Part C adjusted gross income.
SECTION 2. Section 4 of said chapter 62, as so appearing, is hereby amended by striking out paragraph (2) of subsection (a) and inserting in place the following paragraph:
(2) Part A taxable income consisting of interest and dividends shall be taxed at the rate of 5.95 per cent.
SECTION 3. Said section 4 of said chapter 62, as so appearing, is hereby further amended by striking out subsection (c) and inserting in place thereof the following subsection:
(c) Part C taxable income shall be taxed at the rate of 5.95 per cent, excepting Part C taxable income derived from the sale of investments which: (1) are in a corporation which is domiciled in the commonwealth with a date of incorporation on or after January 1, 2011 which has less than $50 million in assets at the time of investment and complies with subsections (e)(1), (e)(2), (e)(5), and (e)(6) of Section 1202 of the Internal Revenue Service Code; and (2) are held for 3 years or more, which shall be taxed at a rate of 3 per cent; provided, however, that in order to qualify for the 3 per cent rate, such investments shall be made within 5 years of the date of incorporation and, to the extent consistent with the provisions of this subsection, shall be in stock in a corporation that satisfies the requirements for treatment as “qualified small business stock” under section 1202(c) of the federal Internal Revenue Code, without regard to the requirement that the corporation be a C corporation.
SECTION 4. Section 6F of chapter 62 of the General Laws, as amended by section 17 of chapter 209 of the Acts of 2018, is hereby further amended by striking subsection (b)(2)(C) and replacing it with the following:-
(C) In the case of property acquired after December thirty-first, 2023 from a decedent within the meaning of section one thousand and fourteen (b) of the Code, the initial basis of such property shall be determined without application of the provisions of section one thousand and fourteen of the Code.
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An Act addressing international real estate speculation
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H2746
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HD2769
| 193
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{'Id': 'M_C1', 'Name': 'Mike Connolly', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C1', 'ResponseDate': '2023-01-19T16:12:02.7'}
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[{'Id': 'M_C1', 'Name': 'Mike Connolly', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C1', 'ResponseDate': '2023-01-19T16:12:02.7'}, {'Id': 'L_S1', 'Name': 'Lindsay N. Sabadosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/L_S1', 'ResponseDate': '2023-01-20T17:06:06.9133333'}]
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Bill
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By Representative Connolly of Cambridge, a petition (accompanied by bill, House, No. 2746) of Mike Connolly and Lindsay N. Sabadosa relative to the imposition of a fee on the purchase price upon the transfer of real property interest to alien purchasers in certain real property transactions. Revenue.
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SECTION 1. For purposes of this act, the following words and phrases shall have the following meanings:-
“Nonresident”, any person not a citizen or national of the United States.
"Nonresident purchaser", the transferee, grantee or recipient of any real property interest who is a nonresident.
"Purchase price", all consideration paid or transferred by or on behalf of a nonresident purchaser to a seller or his or her nominee, or for his or her benefit, for the transfer of any real property interest, and shall include, but not be limited to, all cash or its equivalent so paid or transferred; all cash or other property paid or transferred by or on behalf of the nonresident purchaser to discharge or reduce any obligation of the seller; the principal amount of all notes or their equivalent, or other deferred payments, given or promised to be given by or on behalf of the nonresident purchaser to the seller or his nominee; the outstanding balance of all obligations of the seller which are assumed by the nonresident purchaser or to which the real property interest transferred remains subject after the transfer, determined at the time of transfer, but excluding real estate taxes and other municipal liens or assessments which are not overdue at the time of transfer; the fair market value, at the time of transfer, of any other consideration or thing of value paid or transferred by or on behalf of the nonresident purchaser, including, but not limited to, any property, goods or services paid, transferred or rendered in exchange for such real property interest.
"Real property interest", any present or future legal or equitable interest in or to real property, and any beneficial interest therein, including the interest of any beneficiary in a trust which holds any legal or equitable interest in real property, the interest of a partner or member in a partnership or limited liability company, the interest of a stockholder in a corporation, the interest of a holder of an option to purchase real property, the interest of a buyer or seller under a contract for purchase and sale of real property, and the transferable development rights created under chapter 183A of the General Laws; but shall not include any interest which is limited to any of the following: the dominant estate in any easement or right of way; the right to enforce any restriction; any estate at will or at sufferance; any estate for years having a term of less than 30 years; any reversionary right, condition, or right of entry for condition broken; and the interest of a mortgagee or other secured party in any mortgage or security agreement.
"Seller", the transferor, grantor or immediate former owner of any real property interest.
"Time of transfer", the time at which any real property interest transfer is legally effective as between the parties thereto, and, in any event, with respect to a transfer evidenced by an instrument recorded with the appropriate registry of deeds or filed with the assistant recorder of the appropriate registry district, not later than the time of such recording or filing.
SECTION 2. (a) There is hereby imposed a fee equal to 15 per cent of the purchase price upon the transfer of any real property interest to a nonresident purchaser in any real property situated in a city or town that accepts the provisions of this act. Said fee shall be the liability of the nonresident purchaser of such real property interest, and any agreement between the nonresident purchaser and the seller or any other person with reference to the allocation of the responsibility for bearing said fee shall not affect such liability of the nonresident purchaser. The fee shall be paid to the city or town, or its designee, and shall be accompanied by a copy of the deed or other instrument evidencing such transfer, if any, and an affidavit signed under oath or under the pains and penalties of perjury by the nonresident purchaser or his or her legal representative and the seller or his or her legal representative, attesting to the true and complete purchase price and the basis, if any, upon which the transfer is claimed to be exempt in whole or in part from the fee imposed hereby. The city or town, or its designee, shall promptly thereafter execute and issue a certificate indicating that the appropriate fee has been paid or that the transfer is exempt from the fee. The register of deeds for the land in which the property is located, shall not record or register, or receive or accept for recording or registration, any deed, except a mortgage deed, to which has not been affixed such a certificate executed by the city or town or its designee. Failure to comply with this requirement shall not affect the validity of any instrument.
(b) The city or town shall deposit all fees received hereunder with the city or town treasurer. The treasurer shall deposit such fees into an affordable housing trust fund of the city or town, established pursuant to section 55C of chapter 44 of the General Laws or any special act creating such affordable housing trust fund. The fee imposed hereunder shall be due simultaneously with the time of transfer of the transfer upon which it is imposed. Notwithstanding the foregoing, whenever there is a conveyance of real property interests and a conveyance of personalty related thereto at or about the same time, the allocations of payments between real estate and personalty agreed to by the nonresident purchaser and seller shall not determine the amount of the fee due pursuant to this section; instead, the city or town may require payment of the fee referred to in real property interests so conveyed as determined by the city or town.
SECTION 3. At any time within 7 days following the issuance of the certificate of payment of the fee imposed by this act, the nonresident purchaser or his or her legal representative may return said certificate to the city or town, or its designee for cancellation, together with an affidavit signed under oath or under the pains and penalties of perjury that the transfer, with respect to which such certificate was issued, has not been consummated, and thereupon the fee paid with respect to such transfer shall be forthwith returned to the nonresident purchaser or his or her legal representative.
SECTION 4. (a) A transfer of real property interests shall be exempt from the fee established by this act if the real property is used as the principal place of residence by the nonresident purchaser.
(b) Except as otherwise provided, the nonresident purchaser shall have the burden of proof that any transfer is exempt under this section and any otherwise exempt transfer shall not be exempt in the event that such transfer, by itself or as part of a series of transfers, was made for the primary purpose of evading the fee imposed by this act.
SECTION 5. (a) A nonresident purchaser who fails to pay all or any portion of the fee established by this act on or before the time when the same is due shall be liable for the following additional payments in addition to said fee: (a) the nonresident purchaser shall pay interest on the unpaid amount of the fee to be calculated from the time of transfer at a rate equal to 14 per cent per annum; and (b) any person who, without fraud or willful intent to defeat or evade a fee imposed by this act, fails to pay all or a portion of the fee within 30 days after the time of transfer, shall pay a penalty equal to 5 per cent of the outstanding fee as determined by the city or town for each month or portion thereof thereafter that the fee is not paid in full; provided, however, that in no event shall the amount of any penalty imposed hereunder exceed 25 per cent of the unpaid fee due at the time of transfer. Whenever the city or town determines that all or a portion of a fee due under this act was unpaid due to fraud with intent to defeat or evade the fee imposed by this act, a penalty equal to the amount of said fee as determined by the city or town shall be paid by the nonresident purchaser in addition to said fee.
(b) All fees, penalties and interest required to be paid pursuant to this act shall constitute a personal debt of the nonresident purchaser and may be recovered in an action of contract or in any other appropriate action, suit or proceeding brought by the city or town; said action, suit or proceeding shall be subject to the provisions of chapter 260 of the General Laws.
(c) If any nonresident purchaser liable to pay the fee established by this act neglects or refuses to pay the same, the amount, including any interest and penalty thereon, shall be a lien in favor of the city or town upon all property and rights to property, whether real or personal, belonging to such nonresident purchaser.
(d) In any case where there has been a refusal or neglect to pay any fee, interest or penalties imposed by this act, whether or not levy has been made, the city or town, in addition to other modes of relief, may direct a civil action to be filed in a district or superior court of the commonwealth to enforce the lien of the city or town under this act with respect to such liability or to subject any property of whatever nature, of the delinquent, or in which he or she has any right, title or interest, to the payment of such liability.
SECTION 6. Any city or town that has accepted section 55C of chapter 44 of the General Laws or has provided for an affordable housing trust fund through a special law may accept the provisions of this act pursuant to the procedure set forth in section 4 of chapter 4 of the General Laws.
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An Act granting a local option for a real estate transfer fee to fund affordable housing
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H2747
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HD2857
| 193
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{'Id': 'M_C1', 'Name': 'Mike Connolly', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C1', 'ResponseDate': '2023-01-19T17:04:04.25'}
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[{'Id': 'M_C1', 'Name': 'Mike Connolly', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C1', 'ResponseDate': '2023-01-19T17:04:04.25'}, {'Id': 'JCD1', 'Name': 'James C. Arena-DeRosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JCD1', 'ResponseDate': '2023-02-08T16:33:33.5266667'}, {'Id': 'JBA1', 'Name': 'Jennifer Balinsky Armini', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBA1', 'ResponseDate': '2023-03-26T11:20:56.16'}, {'Id': 'SBA1', 'Name': 'Shirley B. Arriaga', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SBA1', 'ResponseDate': '2023-05-09T13:30:46.1966667'}, {'Id': 'RBB1', 'Name': 'Ruth B. Balser', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RBB1', 'ResponseDate': '2023-02-14T14:14:30.2733333'}, {'Id': 'CPB2', 'Name': 'Christine P. Barber', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CPB2', 'ResponseDate': '2023-01-27T10:51:46.4466667'}, {'Id': 'MDB0', 'Name': 'Michael D. Brady', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MDB0', 'ResponseDate': '2023-03-09T15:59:48.4166667'}, {'Id': 'PLC1', 'Name': 'Peter Capano', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PLC1', 'ResponseDate': '2023-04-11T15:45:16.1533333'}, {'Id': 'S_C1', 'Name': 'Simon Cataldo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/S_C1', 'ResponseDate': '2023-01-31T13:20:13.05'}, {'Id': 'M_C2', 'Name': 'Michelle L. Ciccolo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C2', 'ResponseDate': '2023-08-07T08:46:14.4733333'}, {'Id': 'JMC0', 'Name': 'Joanne M. Comerford', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JMC0', 'ResponseDate': '2023-02-15T11:47:56.14'}, {'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-02-10T14:42:01.7633333'}, {'Id': 'TFB1', 'Name': 'Tricia Farley-Bouvier', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/TFB1', 'ResponseDate': '2023-02-09T15:00:43.8633333'}, {'Id': 'DAF1', 'Name': 'Dylan A. Fernandes', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DAF1', 'ResponseDate': '2023-02-07T14:43:10.0266667'}, {'Id': 'CLG1', 'Name': 'Carmine Lawrence Gentile', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CLG1', 'ResponseDate': '2023-02-04T18:19:42.0433333'}, {'Id': 'C_G1', 'Name': 'Carlos González', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/C_G1', 'ResponseDate': '2023-03-01T14:25:31.5666667'}, {'Id': 'N_H1', 'Name': 'Natalie M. Higgins', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/N_H1', 'ResponseDate': '2023-02-28T16:29:23.8866667'}, {'Id': 'REH1', 'Name': 'Russell E. Holmes', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/REH1', 'ResponseDate': '2023-04-11T13:17:04.65'}, {'Id': 'V_H1', 'Name': 'Vanna Howard', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/V_H1', 'ResponseDate': '2023-01-30T16:39:34.0033333'}, {'Id': 'PDJ0', 'Name': 'Patricia D. Jehlen', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PDJ0', 'ResponseDate': '2023-03-16T15:00:44.0033333'}, {'Id': 'MSK1', 'Name': 'Mary S. Keefe', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MSK1', 'ResponseDate': '2023-06-06T14:24:24.6'}, {'Id': 'DAL1', 'Name': 'David Henry Argosky LeBoeuf', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DAL1', 'ResponseDate': '2023-01-26T14:14:49.1566667'}, {'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-02-27T11:57:03.4866667'}, {'Id': 'S_M1', 'Name': 'Samantha Montaño', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/S_M1', 'ResponseDate': '2023-02-06T13:33:21.2466667'}, {'Id': 'SCO1', 'Name': 'Steven Owens', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SCO1', 'ResponseDate': '2023-01-26T15:34:54.8666667'}, {'Id': 'L_S1', 'Name': 'Lindsay N. Sabadosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/L_S1', 'ResponseDate': '2023-01-19T17:12:19.43'}, {'Id': 'DAS1', 'Name': 'Danillo A. Sena', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DAS1', 'ResponseDate': '2023-06-06T19:22:55.5233333'}, {'Id': 'T_V1', 'Name': 'Tommy Vitolo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/T_V1', 'ResponseDate': '2023-10-03T16:12:46.5333333'}, {'Id': 'SLG1', 'Name': 'Susannah M. Whipps', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SLG1', 'ResponseDate': '2023-02-14T10:10:13.26'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2747/DocumentHistoryActions
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Bill
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By Representative Connolly of Cambridge, a petition (accompanied by bill, House, No. 2747) of Mike Connolly and others for legislation to support affordable housing with a local option for a fee to be applied to certain real estate transactions. Revenue.
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SECTION 1. Section 55C of Chapter 44 of the General Laws is hereby amended, in subsection (c), by inserting, in line 8, after the figure “44B” the following words: - “and section 55D of chapter 44”.
SECTION 2. Said section 55C of Chapter 44 of the General Laws is hereby amended by inserting, in line 45, after the word “revenue” the following words: - “provided further, that any such money received from section 55D shall be used exclusively for adaptive reuse, production or preservation of affordable housing or affordable housing purposes as that term is defined in section 55D”.
SECTION 3. Said section 55C of Chapter 44 of the General Laws is hereby amended, in subsection (d), in line 99, by inserting after the word “fee” the following words: - “, transfer fee”.
SECTION 4. Chapter 44 of the General Laws is hereby amended by inserting after section 55C the following section:
Section 55D. (a) Definitions: For purposes of this section, the following terms shall, unless the context clearly requires otherwise, have the following meanings:
“Affidavit of transfer fee”, an affidavit signed under the pains and penalties of perjury by the settlement agent that attests to (a) the true and complete purchase or sale price of the transfer of the real property interest; (b) the amount of the fee owed or the basis, if any, upon which the transfer is exempt from the fee imposed by said transfer; (c) the amount that the purchaser and seller are responsible for paying as required by the bylaw, ordinance or regulation allocating the transfer fee in accordance with this section; and (d) the obligation of the settlement agent to make payment of the transfer fee to the city, town or regional affordable housing commission.
“Affordable housing purposes” uses allowed by the municipal affordable housing trust fund or regional affordable housing commission fund into which funds are deposited hereunder.
“Affordable housing restriction", a recorded instrument held by a qualified holder which encumbers or restricts a real property interest so that the real property interest is perpetually or for a term of at least thirty years limited to use as a residence occupied by a low or moderate income household with Area Median Income, as defined by the federal department of Housing and Urban Development, not to exceed the income limits to which the Municipal Affordable Housing Trust Fund or Regional Affordable Housing Commission is subject. A “qualified holder” is a governmental body or charitable corporation or trust which qualifies under the terms of chapter 184 to hold an affordable housing restriction.
“Member cities and towns”, cities or towns that are members of a regional affordable housing commission.
“Municipal affordable housing trust fund”, a municipal affordable housing trust fund established pursuant to Section 55C of this chapter, or any other municipal trust fund established pursuant to a law of the commonwealth providing for the creation and preservation of affordable housing in a particular city or town.
"Purchaser", the transferee, grantee, or recipient of any real property interest.
"Purchase price" or “sale price,” all consideration paid or transferred by or on behalf of a purchaser to a seller or the seller’s nominee, or for the seller’s benefit, for the transfer of any real property interest, and shall include, but not be limited to: (i) all cash or its equivalent so paid or transferred; (ii) all cash or other property paid or transferred by or on behalf of the purchaser to discharge or reduce any obligation of the seller; (iii) the principal amount of all notes or their equivalent, or other deferred payments, given or promised to be given by or on behalf of the purchaser to the seller or the seller’s nominee; (iv) the outstanding balance of all obligations of the seller which are assumed by the purchaser or to which the real property interest transferred remains subject after the transfer, determined at the time of transfer, but excluding real estate taxes and other municipal liens or assessments which are not overdue at the time of transfer; (v) the fair market value, at the time of transfer, of any other consideration or thing of value paid or transferred by or on behalf of the purchaser, including, but not limited to, any property, goods or services paid, transferred or rendered in exchange for such real property interest.
"Real property interest", any present or future legal or equitable interest in or to real property, and any beneficial interest therein, including the interest of any beneficiary in a trust which holds any legal or equitable interest in real property, the interest of a partner or member in a partnership or limited liability company, the interest of a stockholder in a corporation, the interest of a holder of an option to purchase real property, the interest of a purchaser or seller under a contract for purchase and sale of real property, and the transferable development rights created under chapter 183A; but shall not include any interest which is limited to any of the following: the dominant estate in any easement or right of way; the right to enforce any restriction; any estate at will or at sufferance; any estate for years having a term of less than 30 years; any reversionary right, condition, or right of entry for condition broken; and the interest of a mortgagee or other secured party in any mortgage or security agreement.
“Regional affordable housing commission”, a regional trust, bank, board or like entity created pursuant to general or special law for the creation and preservation of affordable housing as described in the general or special law establishing such entity, and whose membership includes two or more cities or towns. If a city or town is a member of a regional affordable housing commission, any authority granted to a city, town, or regional affordable housing commission pursuant to this Section shall be exercised solely by the regional affordable housing commission.
“Regional affordable housing commission fund” a fund established by general or special law for the use of a regional affordable housing commission for the creation and preservation of affordable housing as defined in the general or special law establishing such fund.
"Seller", the transferor, grantor, or immediate former owner of any real property interest.
“Settlement Agent”, an escrow agent, real estate attorney, or representative of a lender or title company that conducts the closing or settlement of the sale or transfer of a real property interest including the coordination of the attendance and document signing for all the parties, verification that each party to the transfer has performed their required responsibilities as outlined in the contract and the disbursement of all funds, along with the title and deed, to the appropriate parties after checking that all conditions are met at the close of the transfer transaction.
"Time of transfer", of any real property interest, shall mean the time at which such transfer is legally effective as between the parties thereto, and, in any event, with respect to a transfer evidenced by an instrument recorded with the appropriate registry of deeds or filed with the assistant recorder of the appropriate registry district, not later than the time of such recording or filing.
(b) Establishment and Requirements of a Transfer Fee. A city or town that has established a municipal affordable housing trust fund pursuant to section 55C or any other municipal affordable housing trust fund established by a law of the commonwealth providing for the creation and preservation of affordable housing in municipalities for the benefit of low and moderate income households or for the funding of community housing, as defined in and in accordance with chapter 44B, or a regional affordable housing commission, as applicable, may impose a fee upon the transfer of any real property interest in any real property situated in the city or town, or member cities and towns, as described and as subject to conditions and exemptions described herein.
(i) A city, town, or regional affordable housing commission, as applicable, may establish different transfer fees for categories of properties, defined by the tax classification and the value of a property; provided, however, that the fee shall be no less than .5 percent and no more than 2 percent of the purchase price of such real property interest.
(ii) The city or town or regional affordable housing commission, as applicable, shall have the authority to designate whether the transfer fee shall be borne by the purchaser, the seller or how it will be allocated between the two.
(iii) A purchaser, seller, or settlement agent in advance of the time of transfer shall request and the city or town or regional affordable housing commission, as applicable, shall provide to a purchaser, seller or settlement agent in advance of the time of transfer a certificate indicating the dollar amount of the transfer fee owed based on the agreed upon purchase price as evidenced by an executed purchase and sale agreement, contract for sale or other document evidencing the agreed upon purchase price or that the transfer is exempt from the transfer fee, stating the basis for the exemption.
(iv) Whenever the transfer of a real property interest will occur at or about the same time as a conveyance of personalty related thereto, the allocations of payments between real estate and personalty agreed to by the purchaser and seller shall not determine the calculation of the transfer fee due pursuant to this section; instead, the calculation of the fee with respect to such transfer shall be determined by the city, town, or regional affordable housing commission, as applicable.
(v) The transfer fee shall be paid within seven days of the time of transfer by the settlement agent to the city or town, or its designee, or to the regional affordable housing commission or its designee, as applicable, and shall be accompanied by a copy of the deed or other instrument recorded or registered with the registry of deeds for the county in which the real property interest is located, or the assistant recorder for the registry district of the county in which the real property interest is located, and a copy of the affidavit of transfer fee. The city or town, or its designee, or the regional affordable housing commission, or its designee, as applicable, shall promptly thereafter execute and issue a certificate indicating that the appropriate fee has been paid.
(vi) Upon receipt of a transfer fee by a city or town, the treasurer of the city or town shall deposit the transfer fee in the city or town’s municipal affordable housing trust fund established pursuant to section 55C or any other municipal affordable housing trust fund established by a law of the commonwealth providing for the creation and preservation of affordable housing in municipalities for the benefit of low and moderate income households or for the funding of community housing, as defined in and in accordance with chapter 44B. Upon receipt of a transfer fee by a regional affordable housing commission, the regional affordable housing commission shall deposit the transfer fee into the regional affordable housing commission fund.
(c) Exemptions: The following transfers of real property interests shall be exempt from the fees established by this section; provided, however, that any city, town or regional affordable housing commission, as applicable, may adopt further exemptions in addition to those provided herein; provided, further, that except as otherwise required, the seller or purchaser or both parties, who are required to pay the transfer fee as specified in the bylaw or ordinance establishing a transfer fee pursuant to this Section, or, with respect to the member cities and towns of a regional affordable housing commission, regulations adopted by such regional affordable housing commission, shall have the burden of proving that any transfer is exempt; and provided, further, that any otherwise exempt transfer shall not be exempt in the event that such transfer, by itself or as part of a series of transfers, was made for the primary purpose of evading the fee established pursuant to this section.
(i) Transfers for less than $1,000,000 or such higher threshold amount as set by the municipality or regional affordable housing commission adopting a transfer fee pursuant to this legislation except to the extent that the median single family sale price for the county in which the municipality resides is less than $750,000 may adopt a threshold no lower than 100% of the median single family home sales price for that county. County median sales price for a single family home which shall be determined annually by April 1st of each calendar year by the department of housing and community development shall be exempt in their entirety; provided, however, that the amount of this threshold for imposing a transfer fee may be increased by the bylaw or ordinance establishing a transfer fee pursuant to this Section or, with respect to the member cities and towns of a regional affordable housing commission, a regulation adopted by the regional affordable housing commission;
(ii) Transfers made as gifts with consideration less than $100; provided, however, that in any proceedings to determine the amount of any fee due hereunder, it shall be presumed that any transfer for consideration of less than fair market value of the real property interest transferred was made as a gift without consideration to the extent of the difference between the fair market value of the real property interest transferred and the amount of consideration claimed by the purchaser to have been paid or transferred, if the seller shall have been at the time of transfer the spouse, the lineal descendant, or the lineal ancestor of the purchaser, by blood or adoption, and otherwise it shall be presumed that consideration was paid in an amount equal to the fair market value of the real property interest transferred, at the time of transfer;
(iii) Transfers to the government of the United States, the Commonwealth and any of their instrumentalities, agencies or subdivisions, including but not limited to transfers to the city, town, or regional housing commission, to the extent that the city, town or regional affordable housing commission has designated that the transfer fee shall be borne by the purchaser;
(iv) Transfers from the government of the United States, the Commonwealth and any of their instrumentalities, agencies, or subdivisions, including but not limited to transfers from the city, town or regional affordable housing commission, to the extent that the city, town or regional affordable housing commission has designated that the transfer fee shall be borne by the seller;
(v) Distributions by the trustees of a trust to the beneficiaries of such trust;
(vi) Transfers to the trustees of a trust in exchange for a beneficial interest received by the seller in such trust;
(vii) Transfers between family members as defined by bylaw or ordinance or regulations adopted by a regional affordable housing commission;
(viii) Transfers to first-time homebuyers as defined by bylaw, ordinance or regulations adopted by a municipality or regional affordable housing commission; provided that, said first-time homebuyer must be a natural person; and provided further, that for real property sold for a value that exceeds the median single family home price in the county where the transaction occurs, the exemption shall only apply to the value equal to the median single family home price in said county; provided that any municipality or region may elect to increase said exemption.
(ix) Transfers which, without additional consideration, confirm, correct, modify, or supplement a transfer previously made;
(x) Transfers by operation of law without actual consideration, including but not limited to transfers occurring by virtue of the death or bankruptcy of the owner of a real property interest;
(xi) Transfers made in partition of land and improvements thereto, under chapter 241;
(xii) Transfers to any charitable organization, as defined in clause Third of section 5 of chapter 59, or any religious organization; provided, however, that the real property interest so transferred will be held by the charitable or religious organization solely for affordable housing-related uses that are consistent with the uses allowed by the regional affordable housing commission fund, if one exists, or the municipality’s affordable housing trust fund; and provided, further, that such uses must be available to the general public;
(xiii) Transfers to a mortgagee in foreclosure of the mortgage held by such mortgagee, and transfers of the property subject to a mortgage to the mortgagee in consideration of the forbearance of the mortgagee from foreclosing said mortgage;
(xiv) Transfers consisting of the division of marital assets under the provisions of section 34 of chapter 208 or other provisions of law; and
(xv) Transfers of a real property interest that include one or more residential units governed by affordable housing restrictions; provided, however, that the fee imposed under the provisions of this Section shall be proportionately reduced based on the assessed value of residential units subject to affordable housing restrictions as compared to the total assessed value of the property, or the percentage of residential units subject to affordable housing restrictions, as compared to the total number of units located on that property, or such other method as may be required by the bylaw, ordinance, warrant article or other local law establishing a transfer fee pursuant to this section or, with respect to member cities and towns of a regional affordable housing omission, a regulation adopted by the regional affordable housing commission.
(d) Accounting: The city or town’s treasurer shall keep a full and accurate account stating when, from or to whom, and on what account money has been paid or received relative to the activities of the municipal affordable housing trust fund. With respect to a regional affordable housing commission, the regional affordable housing commission’s treasurer or such other person as may be designated in the law establishing the regional affordable housing commission, shall keep a full and accurate account stating when, from or to whom, and on what account money has been paid or received relating to the regional affordable housing commission fund.
(e) Implementation and Enforcement: (i) The adoption of any non-mandatory exemptions shall be determined by a majority vote by the city or town’s legislative body or, with respect to a regional affordable housing commission, by the terms of or in accordance with the procedures established by the general or special law creating such commission.
(ii) A city or town that establishes a transfer fee pursuant to this Section, or a regional affordable housing commission that receives funds hereunder may provide for the collection and liening of any outstanding transfer fee. Such city, town or regional affordable housing commission shall have the same remedies to collect said amount as provided by law with respect to the collection of real property taxes.
(iii) A city or town enacting a real estate transfer fee pursuant to this Section, or a regional affordable housing commission that receives funds hereunder, is authorized to issue rules, policies, and procedures to effectuate its terms.
(iv) A city or town that adopts this Section, or a regional affordable housing commission that receives funds hereunder shall provide to the Regional Planning Office publicly available reports on the total fees collected and disbursed in accordance with this Section.
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An Act facilitating housing for all
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H2748
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HD3561
| 193
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{'Id': 'M_C1', 'Name': 'Mike Connolly', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C1', 'ResponseDate': '2023-01-20T13:24:07.817'}
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[{'Id': 'M_C1', 'Name': 'Mike Connolly', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C1', 'ResponseDate': '2023-01-20T13:24:07.8166667'}, {'Id': 'DAL1', 'Name': 'David Henry Argosky LeBoeuf', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DAL1', 'ResponseDate': '2023-02-23T12:43:02.5066667'}, {'Id': 'L_S1', 'Name': 'Lindsay N. Sabadosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/L_S1', 'ResponseDate': '2023-01-20T17:03:46.4666667'}, {'Id': 'BLW1', 'Name': 'Bud L. Williams', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BLW1', 'ResponseDate': '2023-01-20T13:36:24.9733333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2748/DocumentHistoryActions
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Bill
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By Representative Connolly of Cambridge, a petition (accompanied by bill, House, No. 2748) of Mike Connolly and others for legislation to establish a homelessness prevention and reduction fund to be funded by taxes on gross receipts of business entities. Revenue.
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SECTION 1. Chapter 10 of the General Laws is hereby amended by inserting after section 35DDD the following section:-
Section 35FFF. (a) There shall be established and set up on the books of the commonwealth a separate fund to be known as the Housing First and Housing for All Fund, hereafter referred to as the Fund. The Fund shall consist of all revenues, including all taxes, penalties, interest and fees received by the commonwealth pursuant to chapter 63D. The state treasurer shall be the custodian of the Fund and shall credit interest and earnings on the Fund to the Fund. All amounts credited to the Fund shall be maintained separate and apart from all other funds and shall be subject to appropriation. Any balance remaining in the Fund at the close of any fiscal year shall be carried forward and accumulated in the Fund to be used in future fiscal years for the purposes described in subsection (b).
(b) Monies in the Fund shall be appropriated on an annual or supplemental basis and used exclusively for the following purposes:
(i) The administration or oversight of the housing first and housing for all gross receipts tax, hereafter referred to as the "gross receipts tax", established under chapter 63D; the administration and oversight of this Fund; and the administration of the annual reports required in subsection (c); provided, however, that no more than 3 per cent of total annual revenue from the gross receipts tax shall be expended for such purposes annually;
(ii) Refunds of any overpayments of the gross receipts tax, including any related penalties, interests, and fees; and
(iii) The prevention and reduction of homelessness and the elimination of barriers to quality affordable housing, including, but not limited to, programs that:
(A) help adults, families, or youth who are experiencing homelessness, including but not limited to people who are experiencing homelessness and have mental health conditions or are struggling with substance use, to permanently exit homelessness and secure permanent housing, including through Housing First Programs and wraparound services.
(B) ensure that unhoused persons with barriers to housing, including but not limited to a lack of identification and documentation, are able to access housing;
(C) provide rental subsidies for both short- and long-term rentals, including an expansion of the Massachusetts Rental Voucher Program;
(D) support the construction, acquisition, rehabilitation, lease, preservation, and operation of emergency, short-term and permanent housing units;
(E) provide onsite supportive services for formerly houseless adults, families, and youth;
(F) protect extremely low and very low-income households, especially households with seniors, veterans or persons with disabilities;
(G) provide financial, utility or rental assistance, including but not limited to assistance to address or cancel debts accrued during the COVID-19 state of emergency, as well as short-term case management, conflict mediation, right to counsel or other legal representation in eviction cases and cases in housing court, connections to public benefit agencies, housing search assistance, small landlord technical assistance programs, and other support services and programs relevant to ensuring guaranteed housing for all.
(H) provide mental and behavioral health services for unhoused individuals, including the acquisition or leasing of facilities to provide such services;
(I) support public investments in community land trusts, publicly-owned housing, social housing, deed-restricted affordable housing, limited equity cooperative housing, partnerships that increase the availability of affordable housing, municipal affordable housing trust funds, and programs that support the decommodification of housing, including but not limited to, the servicing of debt incurred by capital expenditures related to the acquisition, development, preservation, and rehabilitation of these types of housing.
(J) support down payment assistance and other programs for first-time and first-generation homebuyers to help address multigenerational inequities in access to homeownership.
(c) Not later than February 15, 2025 and every year thereafter, the commissioner of revenue shall report the amount remaining in the Fund from the previous fiscal year, an update of revenues for the current fiscal year and the estimates of revenues to be credited to the Fund in the subsequent fiscal year. The commissioner of revenue shall file this report with the secretary of administration and finance, the secretary of housing and economic development, the chair of the house committee on ways and means, the chair of the senate committee on ways and means, the chairs of the joint committee on housing and the chairs of the joint committee on revenue.
Beginning in fiscal year 2026 and each fiscal year thereafter, the state auditor shall issue a report on appropriations made from the Fund in the prior fiscal year. The auditor shall include in the report, at a minimum, the percentage of total appropriations intended for housing and housing support services drawn from the Fund as compared to appropriations for such purposes not drawn from the fund. The report shall compare the latter to appropriations made for such purposes in fiscal year 2024, which shall serve as the "base year''. If non-Fund appropriations for such purposes in the fiscal year for which the report is generated are significantly lower than the base year, after taking into account inflation, the state auditor shall note the discrepancy.
The state auditor may audit any organization or agency receiving appropriations from the Fund to ensure that the appropriations were used for their intended purpose. The state auditor shall submit all audit reports regarding the Fund to the secretary of administration and finance, the secretary of housing and economic development, the secretary of transportation, the chair of the house committee on ways and means, the chair of the senate committee on ways and means, the chairs of the joint committee on housing, and the chairs of the joint committee on revenue.
SECTION 2. The General Laws are hereby amended by adding the following chapter:- CHAPTER 63D.
HOUSING FIRST AND HOUSING FOR ALL GROSS RECEIPTS TAX
Section 1. For the purposes of this chapter, the following terms shall, unless the context clearly requires otherwise, have the following meanings:
"Business entity", any corporation, partnership, limited liability company, limited liability partnership or other such pass-through entity, or any individual, association or trust engaged in business in the commonwealth and subject to tax under chapters 62 or 63.
"Commissioner", the commissioner of revenue.
"Engaged in business in the commonwealth" shall have the same meaning as found in section 1 of chapter 63; provided, however, that it shall be construed to include individuals conducting such business activities as described in said section 1 of said chapter 63 but who are taxed under chapter 62.
"Gross receipts", shall: (i) include the total amounts received or accrued by a business entity from whatever source derived, including, but not limited to, amounts derived from sales, services, dealings in property, interest, rent, royalties, dividends, licensing fees, other fees, commissions and distributed amounts from other business entities. Except as otherwise specifically provided in this chapter, gross receipts includes but is not limited to all amounts that constitute gross income for federal income tax purposes. Except as otherwise specifically provided in this chapter, gross receipts includes all receipts, cash, credits and property of any kind or nature and including any amount for which credit is allowed by the seller to the purchaser, without any deduction therefrom on account of the cost of the property sold, the cost of materials used, labor or service costs, interest paid or payable, losses or any other expense whatsoever, except that cash discounts allowed or taken on sales shall not be included as gross receipts; (ii) with respect to any lease or rental, include payment for any services that are part of the lease or rental, whether received in money or otherwise, that are paid to, on behalf of, or for the benefit of, the lessor, and all receipts, cash, credits, property of any kind or character and the fair market value of services so paid or rendered by the lessee; (iii) not include the amount of any federal, state, or local tax imposed on or with respect to retail sales whether imposed upon the retailer or upon the purchaser and regardless of whether the amount of tax is stated as a separate charge, or such part of the sales price of any property previously sold and returned by the purchaser to the seller which is refunded by the seller by way of cash or credit allowances given or taken as part payment on any property so accepted for resale. Gross receipts shall also not include any federal, state or local tax imposed upon a business entity for which that business entity is reimbursed by means of a separately stated charge to a purchaser, lessee, licensee or customer. Gross receipts shall not include any amount of third-party taxes that a taxpayer collects from or on behalf of the taxpayer's customers and remits to the appropriate governmental entity imposing such tax. Gross receipts shall not include any tax refunds received by a business entity from a governmental entity. Gross receipts shall include any federal, state or local tax not specifically excluded; (iv) not include any amount received from or charged to any business entity that is a related entity to the taxpayer. Nor shall gross receipts include any grants received from governmental entities or any gifts. Any gross receipts of a pass-through entity which is subject to the gross receipts tax shall not also constitute gross receipts of any owner of that entity.
Section 2. Except as otherwise provided in this chapter, their shall be an annual 0.25 per cent tax on gross receipts of each business entity engaged in business in the commonwealth; provided, however, that there shall be an exemption on the first $50,000,000 of gross receipts received by each such business entity. This tax shall be known as the housing first and housing for all gross receipts tax and shall be referred to in this chapter as the "gross receipts tax".
Section 3. A business entity subject to the gross receipts tax under section 2 shall file returns at the same time and in the same manner as the income tax returns required to be filed by such business entity under chapter 62 or 63, whichever is applicable.
Section 4. The commissioner may, in his or her reasonable discretion, establish or reallocate gross receipts among related business entities so as to fairly reflect the gross receipts of all such business entities.
Section 5. All gross receipts tax revenues received by the commonwealth shall be deposited into the Housing First and Housing for All Fund established by section 35DDD of chapter 10.
SECTION 3. This act shall take effect on January 1, 2024.
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An Act to improve oversight of state government
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H2749
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HD3973
| 193
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{'Id': 'M_C1', 'Name': 'Mike Connolly', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C1', 'ResponseDate': '2023-01-20T15:43:49.277'}
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[{'Id': 'M_C1', 'Name': 'Mike Connolly', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C1', 'ResponseDate': '2023-01-20T15:43:49.2766667'}, {'Id': None, 'Name': 'Diana DiZoglio (State Auditor)', 'Type': 3, 'Details': None, 'ResponseDate': '2023-01-20T15:50:15.5433333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2749/DocumentHistoryActions
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Bill
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By Representative Connolly of Cambridge, a petition (accompanied by bill, House, No. 2749) of Mike Connolly and Diana DiZoglio (State Auditor) relative to the state auditor’s access to tax returns and related tax records already in the possession of the Department of Revenue. Revenue.
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SECTION 1. Section 12 of chapter 11 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking out, in each instance they appear, the words “, except tax returns”.
SECTION 2. Subsection (b) of section 21 of chapter 62C of the General Laws, as so appearing, is hereby amended by inserting after paragraph (31) the following paragraphs:-
(32) notwithstanding any special or general law to the contrary, including without limitation section 20 of this chapter, the state auditor’s access to tax returns and related tax records already in the possession of the department of revenue, but excluding information provided to the commonwealth by other federal and state tax agencies where such access is precluded by law or agreement, necessary for the audit of the department of revenue or the audit of any agencies or programs that use tax returns and related tax records to determine program eligibility including, but not limited to, audits of child support enforcement oversight, review of municipal tax receipts, and public benefits wage matching; provided, however, that the identity of any specific taxpayer, any audit workpapers or other work product associated with any specific taxpayer, and any tax return or related document filed by a specific taxpayer shall be deemed to be confidential information and not a public record, shall not be included in any published audit report, and shall be maintained as confidential information in accordance with government auditing standards issued by the Comptroller General of the United States; and provided, further, that any such audit shall be conducted for the sole purposes of evaluating the performance of the state agency or program, and not for the purpose of auditing any specific taxpayer.
(33) notwithstanding any special or general law to the contrary, including without limitation section 20 of this chapter, the state auditor’s access to tax returns and related tax records already in the possession of the department of revenue, but excluding information provided to the commonwealth by other federal and state tax agencies where such access is precluded by law or agreement, necessary for the audit of tax expenditures, as defined in section 1 of chapter 29; provided, however, that the identity of any specific taxpayer, any audit workpapers or other work product associated with any specific taxpayer, and any tax return or related document filed by a specific taxpayer shall be deemed to be confidential information and not a public record, shall not be included in any published audit report, and shall be maintained as confidential information in accordance with government auditing standards issued by the Comptroller General of the United States; and provided, further, that any such audit shall be conducted for the sole purposes of examining, evaluating and reporting on the administration, effectiveness and fiscal impact of tax expenditures, and not for the purpose of auditing any specific taxpayer.
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An Act relative to funeral directors
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H275
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HD3544
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{'Id': 'T_C1', 'Name': 'Tackey Chan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/T_C1', 'ResponseDate': '2023-01-20T12:13:22.76'}
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[{'Id': 'T_C1', 'Name': 'Tackey Chan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/T_C1', 'ResponseDate': '2023-01-20T12:13:22.76'}]
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Bill
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By Representative Chan of Quincy, a petition (accompanied by bill, House, No. 275) of Tackey Chan relative to funeral directors. Consumer Protection and Professional Licensure.
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SECTION 1. Section 83 of chapter 112 of the General Laws is hereby amended by inserting, after the ninth paragraph, the following sentence: “All establishments and branches thereof for the preparation, disposition and care of dead human bodies shall participate in the program described in section 9 of chapter 177A as a condition for continued licensure.”
SECTION 2. This act shall take effect on December 31, 2023.
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An Act updating and expanding the renter’s income tax deduction
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H2750
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HD1513
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{'Id': 'R_C1', 'Name': 'Rob Consalvo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/R_C1', 'ResponseDate': '2023-01-18T14:42:35.563'}
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[{'Id': 'R_C1', 'Name': 'Rob Consalvo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/R_C1', 'ResponseDate': '2023-01-18T14:42:35.5633333'}, {'Id': 'KLG1', 'Name': 'Kate Lipper-Garabedian', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/KLG1', 'ResponseDate': '2023-01-18T14:42:35.94'}, {'Id': 'JKH1', 'Name': 'James K. Hawkins', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JKH1', 'ResponseDate': '2023-02-08T13:57:46.3366667'}, {'Id': 'S_G2', 'Name': 'Steven Ultrino', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/S_G2', 'ResponseDate': '2023-02-08T13:57:27.7966667'}, {'Id': 'JBA1', 'Name': 'Jennifer Balinsky Armini', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBA1', 'ResponseDate': '2023-02-08T13:57:24.31'}, {'Id': 'RME1', 'Name': 'Rodney M. Elliott', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RME1', 'ResponseDate': '2023-02-08T13:57:13.9'}, {'Id': 'CAD1', 'Name': 'Carol A. Doherty', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CAD1', 'ResponseDate': '2023-02-08T13:56:39.68'}, {'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-02-28T16:56:16.9366667'}, {'Id': 'LME0', 'Name': 'Lydia Edwards', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/LME0', 'ResponseDate': '2023-04-04T14:04:53.5266667'}]
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{'Id': 'KLG1', 'Name': 'Kate Lipper-Garabedian', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/KLG1', 'ResponseDate': '2023-01-18T14:42:35.563'}
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2750/DocumentHistoryActions
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Bill
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By Representatives Consalvo of Boston and Lipper-Garabedian of Melrose, a petition (accompanied by bill, House, No. 2750) of Rob Consalvo, Kate Lipper-Garabedian and others relative to the income tax deduction for renters. Revenue.
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SECTION 1. Subparagraph (9) of paragraph (a) of part B of section 3 of chapter 62 of the General Laws, as appearing in the 2018 Official Edition, is hereby amended by striking out the figure “$3,000”, in line 109, and inserting in place thereof the following figure:- $6,000.
SECTION 2. Section 6 of said chapter 62, as amended by section 57 of chapter 358 of the acts of 2020, is hereby amended by adding the following subsection:-
(x) a taxpayer who pays rent for their principal place of residence and such residence is located in the commonwealth shall be allowed a credit against the taxes imposed by the chapter if the taxpayer’s Part B adjusted gross income is not more than $50,000. The credit shall be an amount equal to 5 per cent of 50 per cent of the total rent paid by the taxpayer in excess of $12,000; provided, however, that the credit shall not exceed $200 for a single person, spouse or a person that qualifies as head of household under section 2(b) of the Code.
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An Act relative to the electronic filing of certain forms used in property valuation
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H2751
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HD261
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{'Id': 'E_C1', 'Name': 'Edward F. Coppinger', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/E_C1', 'ResponseDate': '2023-01-11T14:15:08.67'}
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[{'Id': 'E_C1', 'Name': 'Edward F. Coppinger', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/E_C1', 'ResponseDate': '2023-01-11T14:15:08.67'}, {'Id': 'MJM2', 'Name': 'Mathew J. Muratore', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJM2', 'ResponseDate': '2023-01-31T14:19:54.6533333'}]
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Bill
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By Representative Coppinger of Boston, a petition (accompanied by bill, House, No. 2751) of Edward F. Coppinger and Mathew J. Muratore relative to the electronic filing of certain forms used in property valuation. Revenue.
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SECTION 1. Chapter 59 of the General Laws is hereby amended by inserting after section 52C the following new section:-
Electronic filing requirements
Section 52D. Any form, return or filing required or permitted to be filed by the owner or lessee of any real or personal property pursuant to sections 5, 5C, 29, 38D, 38F, 59 or 61A of this chapter, shall be filed with or transmitted to the board of assessors in such manner, format and medium as the board of assessors shall from time to time prescribe. Failure by the owner or lessee to submit the filing in the manner, format and medium sought by the board of assessors is equivalent to not filing or not responding.
Any request for information made by a board of assessors pursuant to sections 38D, 38F or 61A of this chapter shall be made in any such manner, format, and medium as the board of assessors shall from time to time prescribe.
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An Act to improve long-term care staffing and dignity for caregivers
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H2752
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HD3738
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{'Id': 'M_C3', 'Name': 'Manny Cruz', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C3', 'ResponseDate': '2023-01-20T11:15:02.947'}
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[{'Id': 'M_C3', 'Name': 'Manny Cruz', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C3', 'ResponseDate': '2023-01-20T11:15:02.9466667'}, {'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-03-06T09:23:44.6166667'}]
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Bill
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By Representative Cruz of Salem, a petition (accompanied by bill, House, No. 2752) of Manny Cruz and James B. Eldridge for legislation to improve long-term care staffing for caregivers through training, tuition reimbursements, tax credits and other programs. Revenue.
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SECTION 1. Chapter 23 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting after section 9U the following 2 sections:-
Section 9V. The executive office of labor and workforce development, through the Commonwealth Corporation, shall establish a grant program for nursing facility supervisory and leadership training. The program shall include, but not be limited to, covering the cost of nursing facility worker participation in evidence-based supervisory training for the express purpose of improving staff satisfaction, retaining staff and reducing turnover.
Section 9W. The Commonwealth Corporation shall, subject to appropriation, establish an extended care career ladder grant program, consistent with section 410 of chapter 159 of the acts of 2000. The Commonwealth Corporation shall make grants available for certified nurses' aides, home health aides, homemakers, personal care attendants, and other entry-level workers in long-term care. The grants may include English language training, training in other languages and adult basic education programs to improve quality of care and improve direct care worker access to and participation in career ladder training. The length of such grants shall not exceed a period of 3 years. The Commonwealth Corporation shall submit quarterly reports to the house and senate committees on ways and means on said grant program including, but not limited to, the number of grants awarded, the amount of each grant, a description of the career ladder programs, changes in care-giving and workplace practices that have occurred and their impact on quality of care and worker retention and the certificates, degrees or professional status attained by each participating employee. The administrative and program-management costs for the implementation of said grant program shall not exceed 4 per cent of the amount of the grant program, including funding for technical assistance and evaluation.
SECTION 2. Chapter 111 of the General Laws, as so appearing, is hereby amended by inserting after section 4O the following section:-
Section 4P. The department shall, subject to appropriation, establish a tuition reimbursement program for certified nursing assistant training. The department shall reimburse for the costs of certified nursing assistant training or competency, provided that: (i) the costs have been incurred for an approved certified nursing assistant training program; (ii) the costs have been actually paid by the certified nursing assistant from their own personal funds; and (iii) individuals have begun employment as a certified nursing assistant in a licensed nursing facility within 12 months of completing the training program, including passing the competency testing.
SECTION 3.. Section 6 of Chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting after subsection (t) the following new subsection:- (u)(1) As used in this subsection, the following words shall have the following meanings unless the context clearly requires otherwise:
"Activities of daily living", everyday functions and activities, which individuals usually do without help, including, but not limited to, bathing, continence, dressing, eating, toileting and transferring.
"Eligible family member", an individual who (1) is at least 18 years of age during a taxable year, (2) requires assistance with at least one activity of daily living and (3) qualifies as a dependent, spouse, parent or other relation by blood or marriage, including an in-law, grandparent, grandchild, stepparent, aunt, uncle, niece or nephew of the family caregiver.
“Evaluation year”, the year in which an evaluation of the tax credit is to be complete. The evaluation year shall be every 5 years after the effective date of this subsection.
"Family caregiver", an individual who is a resident taxpayer for the taxable year and had eligible expenditures, as described in paragraph (3) of this subsection, with respect to 1 or more eligible family members during the taxable year. In the case of a joint return, the term includes the individual and the individual's spouse. The family caregiver claiming the credit must have a Massachusetts adjusted gross income of less than $75,000 for an individual and $150,000 for a couple and incur uncompensated expenses directly related to the care of an eligible family member who is an adult.
(2) A taxpayer who is a family caregiver is eligible to receive for a taxable year is equal to a refundable credit against the taxes imposed by this chapter. The credit shall be equal to 100 per cent of the eligible expenditures incurred by the taxpayer during the taxable year, with a maximum allowable credit of $1,500.
(3) Expenditures eligible to be claimed for the tax credit include the costs associated with: (i) the improvement or alteration to the family caregiver's primary residence to permit the eligible family member to remain mobile, safe, and independent; (ii) the purchase or lease of equipment that is necessary to assist an eligible family member in 2 carrying out one or more activities of daily living; and (iii) other goods, services or supports that assist the family caregiver in providing care to an eligible family member, such as expenditures related to hiring a home care aide or personal care attendant, respite care, adult day health, transportation, legal and financial services and assistive technology.
(4) No taxpayer shall be entitled to claim a tax credit under this subsection for the same eligible expenditures claimed by another taxpayer. The total amount of tax credits claimed by family caregivers shall not exceed $1,500 for the same eligible family member. If two or more family caregivers claim tax credits for the same eligible family member, the total of which exceeds $1,500, the total amount of the credit allowed shall be allocated in amounts proportionate to each eligible taxpayer’s share of the total amount of the eligible expenditures for the eligible family member.
(5) A taxpayer may not claim a tax credit under this section for expenses incurred in carrying out general household maintenance activities, including painting, plumbing, electrical repairs or exterior maintenance, provided, however, that home modifications to accommodate that person receiving care and such expenses must be directly related to assisting the family caregiver in providing care to an eligible family member are allowable.
(6) The commissioner of the department of revenue shall promulgate rules and regulations relative to the administration and enforcement of this subsection.
(7) The commissioner shall annually, not later than September 1, file a report with the house and senate committees on ways and means, the chairs of the joint committee on revenue and the chairs of the joint committee on elder affairs identifying, by community, the total amount of tax credits claimed and the total number of tax filers who received the tax credit for the preceding fiscal year.
(8) On or before May 31 of the year before the evaluation year, there shall be established a committee entitled the Caregiver Tax Credit Evaluation Committee to conduct a review of the tax credit. The committee shall be comprised of 7 members: 2 of whom shall be appointed by the secretary of the executive office of health and human services; 2 of whom shall be appointed by the secretary of the executive office of elder affairs; 1 of whom shall be appointed by the secretary of the executive office for administration and finance; 1 of whom shall be appointed by the president of the senate; and 1 of whom shall be appointed by the speaker of the house of representatives.
The committee shall::
(1) examine the purpose for which the tax credit was established;
(2) determine whether the original intent of the tax credit is still appropriate;
(3) examine whether the tax credit is meeting its objectives;
(4) examine whether the purposes of the tax credit could be more efficiently and effectively carried out through alternative methods; and
(5) calculate the costs of providing the tax credit, including the administrative cost and lost revenues to the commonwealth as well as any estimated saving to the Commonwealth by helping the person to avoid nursing home care. The committee shall file a report of its findings with the senate and house clerks and with the governor, which shall include a recommendation as to whether the tax credit should be continued, with or without changes, or be terminated. The report shall be accompanied by any legislation that is needed to accomplish the recommendations of the report. The report shall be filed no later than 3 December 31 of the evaluation year.
SECTION 4. Section 9 of chapter 118E of the General Laws, as appearing in the 2018 Official Edition, is hereby amended by inserting in line 16, after the words "requirements of Title XIX;", the following words:-
provided further, that spouses shall be permitted to serve as caregivers in the adult foster care and personal care attendant programs.
SECTION 5. Notwithstanding any general or special law to the contrary, the executive office of health and human services, in consultation with the department of elder affairs and the office of Medicaid, shall develop metrics, standards, and procedures that trigger emergency long-term care provider rates of payment that include hazard pay wage add-ons for employees of home health agencies, personal care agencies, and home care agencies that shall be implemented in response to any COVID19 resurgence, statewide public health emergency, severe statewide weather emergency, or other statewide emergency incident. The executive office of health and human services shall also develop standard, comprehensive, timely and publicly accessible processes for provider reporting and state audits of the use of emergency rate increases for wage increases.
SECTION 6. Notwithstanding any general or special law to the contrary, the executive office of health and human services, in consultation with all appropriate state agencies and all relevant public stakeholders, shall develop and implement a mandatory infection control and public health training program that all new and incumbent direct care employees of home health agencies and home care agencies shall complete as a condition of employment. The executive office shall establish contracts with labor-management training funds, community colleges, and other entities capable of conducting the training program and shall ensure the training program is implemented in a manner that is coordinated with the work of other state agencies and public and private entities involved in health care workforce training, recruitment, and retention.
SECTION 7. Notwithstanding any general or special law to the contrary, the executive office of health and human services shall establish an online personal protective equipment exchange for the purpose of identifying, aggregating, and making available for private purchase and procurement necessary personal protective equipment to be utilized by long-term care workers, including, but not limited to, personal care attendants and all employees of nursing facilities, resident care facilities, assisted living residences, adult day programs, home health agencies, and home care agencies in the Commonwealth. The executive office shall: (i) identify and offer qualified private wholesalers, manufacturers, and suppliers the opportunity to participate on the exchange; (ii) ensure that the personal protective equipment offered on the exchange complies with all federal and state requirements and specifications; and (iii) establish and implement a 2 comprehensive process to receive, negotiate, and finalize competitive pricing to be offered for the personal protective equipment placed on the exchange. 2 All sales of the personal protective equipment from the exchange shall be private transactions by and between the private purchaser and private seller. The executive office shall operate the exchange and therefore facilitate such transactions but shall have no legal responsibility to offer payment for or the delivery of the personal protective equipment. The executive office may establish processes to subsidize or to discount the cost of personal protective equipment that is purchased through the exchange for certain purchasers. In developing the exchange, the executive office shall establish a stakeholder group, which shall be comprised of representatives from 1199SEIU, the Massachusetts Senior Care Association, the Massachusetts Assisted Living Association, Leading Age of Massachusetts, the Hospice Federation of Massachusetts, the Home Care Alliance of Massachusetts, manufacturers and suppliers of personal protective equipment, and other stakeholders that the executive office deem necessary to organize and establish the exchange.
SECTION 8. Notwithstanding any general or special law to the contrary, the executive office of health and human services, in consultation with the department of elder affairs and the office of Medicaid, shall develop and implement new standards and practices that use the worker contact information included in the Massachusetts Home Care Worker Registry established in Chapter 139 of the Acts of 2017 to ensure robust communication with the home care agency workforce during a state public health emergency or other state emergencies. Such communication shall include, but not be limited to, informing the home care agency workforce about any new provider rates designated for hazard pay, the availability of and standards for mandatory infection control trainings, and procedures for accessing personal protective equipment from any state-run online exchange.
SECTION 9. The personal protective equipment exchange established in Section 3 shall be implemented not later than 90 days after the effective date of this act
SECTION 10... Chapter 111 of the Massachusetts General Laws, as so appearing, is hereby amended by adding the following new section:- For the purposes of this section the following words shall, unless the context clearly requires otherwise, have the following meanings:
"Health Care Workforce", personnel employed by or contracted to work at a skilled nursing facility that influence the delivery of quality care to residents, including but not limited to registered nurses, licensed practical nurses, certified nursing assistants, unlicensed assistive personnel, service, maintenance, clerical, and all other health care workers.
"Skilled Nursing Facility" shall mean a Level 1, Level 2, or Level 3 long term care facility as defined in Massachusetts standard operations of long-term care facility regulations (105 CMR 150). (a) Notwithstanding any special or general law to the contrary, each skilled nursing facility shall establish and develop a health care workforce care planning committee within 90 days of the effective date of this act. The membership of the planning committee shall include at least one nurse, one certified nurse assistant, and one representative for each labor organization representing bargaining units at the facility. The membership of the planning committee shall include no more than the same number of management representatives relative to the number of appointed members of the health care workforce. (b) The committee shall participate in at least one meeting of labor management committee training. Such training shall be provided by an outside training vendor with demonstrated experience in labormanagement training. The training vendor shall be selected by majority vote of the planning committee and the facility shall pay for costs of this training. 2 (c) Each facility’s health care workforce planning committee shall develop, implement, monitor and regularly adjust a comprehensive care team plan that accounts for each unit or other skilled nursing facility division in which direct patient care is provided. The care team plan shall be developed to ensure that the assigned health care workforce members are sufficient to ensure a safe working environment and to provide quality care to the facility’s residents. Further, the care team plan shall account for all anticipated variables that can influence a facility’s delivery of quality patient care. The care team plan shall include account for (i) the numbers and skill mix of needed health care workforce members to be assigned to residents, (ii) anticipated resident census, (iii) the time needed 2 to complete expected care tasks, (iv) the need for specialized equipment and technology, (v) the physical environment of the facility; and (vi) the necessity of ensuring a safe working environment. (d) As a condition of licensure, each skilled nursing facility shall submit the care team plan developed under subsection (b) and (c) to the department of public health on at least an annual basis. Such submission shall include a certification from each member of the health care workforce planning committee that the care team plan submitted accurately represents the consensus decisions of the facility’s planning committee. (e) The department of public health shall develop rules and regulations as needed to implement this section.
SECTION 11.: Notwithstanding any general or special law, rule or regulation to the contrary, the Department of Public Health shall amend the regulations governing “Nursing Services” and the standard operations of long-term care facilities (105 CMR 150.007). Such amendments shall establish enhanced operational standards for Level 1, 2, and 3 facilities mandating that, on and after October 1, 2022, compliance with sufficient staffing standards must include the provision of a minimum number of hours of care per resident per day (PPD) of 4.0 hours, of which at least 3.5 hours must be care provided to the resident by a certified nursing assistant.
SECTION 12. SECTION 1. (a) The following terms, as used in this section, shall, unless the context requires otherwise, have the following meanings:-
“Consumer”, means a person receiving home care services from a home care worker employed by a home care agency or from a personal care attendant.
“Home care agency”, an entity or organization, however organized and whether conducted for profit or not for profit, that is owned, operated, maintained or advertised for the purpose of providing home care services in residential settings for compensation, provided, however, that home care agency shall not include an entity operated by either the federal government or the commonwealth providing home care services; an entity that limits its business exclusively to the provision of house cleaning services; an aging service access points or ASAP entity as defined in section 4B of chapter 19A; a hospice program licensed under section 57D of chapter 111; or an adult foster care program regulated under 130 CMR 408.
“Home care services”, supportive services provided to an individual in his or her residence to enable that individual to remain in his or her residence safely and comfortably, including, but not limited to, assistance with activities of daily living, homemaker services, housekeeping, personal laundry, personal care and companionship, provided, however, that home care services shall not include hospice services provided by an entity subject to licensure under section 57D of chapter 111, the home health services provided by an entity subject to licensure under section 51K of chapter 111, services provided by a personal care attendant in the commonwealth’s personal care attendant program as defined in 130 CMR 422.000, or services provided under the MassHealth adult foster care program as defined in 101 CMR 351.00.
“Home care worker”, means an individual employed by a home care agency who provides home care services to a consumer in the consumer’s residence.
“Personal Care Attendant”, means an individual who provides consumer-directed personal care services to a consumer in the consumer’s residence, including, but not limited to, a person providing such services as defined under section 70 of chapter 118E.
(b) The executive office of health and human services, in consultation with the home care worker and consumer abuse stakeholder advisory committee, mass health, the department of elder affairs, the department of public health, and the personal care attendant workforce council, shall adopt minimum standards and procedures for addressing abusive treatment and bullying of Massachusetts home care workers, personal care attendants and consumers. Such standards and procedures shall address physical, verbal and mental abuse either of or from individual clients or consumers as well as any abusive treatment or bullying from consumer surrogates, family members, other caregivers and any others present in the consumers’ household when the home care worker is providing care services. Such standards and procedures shall promote appropriate worker and consumer training and supports, and a safe and healthy work environment for home care workers, while recognizing the privacy rights of home care clients and consumers, the role of PCA consumer employers and that home care consumers/clients may have a disruptive behavioral disorder underlying abuse behavior.
(c) There shall be a Home Care Worker and Consumer Abuse Stakeholder Advisory Committee that shall meet, study, and make recommendations to the Executive Office of Health and Human Services relative to standards and procedures for addressing abusive treatment and bullying of home care workers, personal care attendants and consumers.
The advisory committee shall consist of the following 15 members: the secretary of health and human services or a designee who shall serve as chair; the assistant secretary for MassHealth or a designee; the secretary of elder affairs or a designee; the commissioner of public health or a designee; the chairs of the joint committee on elder affairs or their designees; the chairs of the joint committee on children, families, and disabilities, and 9 persons to be appointed by the governor, 1 of whom shall be a personal care attendant, 1 of whom shall be a home care agency direct care worker, 1 of whom shall be a consumer of pca services who shall be a member of the pca workforce council, 1 of whom shall be a consumer of home care agency services, 1 of whom shall be a representative of the Massachusetts statewide independent living council, 1 of whom shall be a representative of the disability Law center, 1 of whom shall be a representative of the Massachusetts home care, 1 of whom shall be a representative of the Massachusetts home care aide council and 1 of whom shall be a representative of the Massachusetts division of 1199SEIU-UHE. The members of the advisory committee shall serve without compensation.
The advisory committee shall meet at least monthly in the first six months after passage of this Act to develop initial findings and recommendations. The advisory committee shall submit a report containing initial findings and recommendations, including drafts of proposed legislation or regulatory changes to carry out its recommendations, by filing the same with the clerks of the senate and house of representatives, the joint committee on elder affairs and the joint committee on public health not later than six months following the passage of this Act. The advisory committee shall continue to meet quarterly thereafter and until the advisory committee votes to dissolve itself.
(d) The home care worker and consumer abuse stakeholder advisory committee shall study and make findings and recommendations relative to the development and implementation of minimum standards and procedures for addressing abusive treatment and bullying of Massachusetts home care workers, personal care attendants and consumers. The advisory committee’s study, findings and recommendations shall include, but not be limited to, each of the following matters:
1) Reporting and debriefing: best practices for standards and procedures for home care workers and their consumers/clients experiencing abusive treatment, bullying or neglect to report such abuse to their employers and/or appropriate state entities, including the Personal Care Attendant Workforce Council and/or MassHealth for PCAs, without retaliation and while retaining the right to report any criminal activity to law enforcement. Such standards shall include, but not be limited to, best practices for a debriefing process for affected workers and consumers following violent acts.
2) Tracking and record retention: Best practices for standards and procedures for the Executive Office of Health and Human Services to track and monitor reports of both worker abuse and reports of consumer abuse or neglect.
3) Informing workers: Best practices for standards and procedures that would require employers of home care workers or other appropriate state entities, including the Personal Care Attendant Workforce Council and/or MassHealth for PCAs, to regularly inform home care workers of patterns of consumer/client worker abuse or bullying that indicates a potentially unsafe working environment. Such standards and procedures shall respect home care client/consumer privacy while prioritizing worker safety and while ensuring continuity of care.
4) Training and employer policies: Best practices for standards and procedures for the Executive Office of Health and Human Services, in consultation with home care employers and other stakeholders, to develop and implement home care worker and consumer orientations and other trainings on worker abuse and bullying, escalation cycles and effective de-escalation techniques, culturally competent and peer-to-peer trainings and strategies to prevent physical harm with hands-on practice or role play. Best practices for home care employers to implement additional internal plans and procedures to reduce workplace violence and abuse, offer resources to employees for coping with the effects of violence and develop labor-management workplace safety committees.
SECTION 13. Section 1 of chapter 151B of the General Laws is hereby amended in line 21 by inserting after the word “thereof” the following words:-
and shall also include an employer of a personal care attendant as defined under section 70 of chapter 118e of the General Laws including individual consumers of a personal care attendant
SECTION 14. Section 3 of this act shall apply to taxable years beginning on or after January 1 next following the date of enactment.
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An Act relative to contractor rental equipment
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H2753
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HD1505
| 193
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{'Id': 'MJC1', 'Name': 'Mark J. Cusack', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJC1', 'ResponseDate': '2023-01-17T16:09:07.673'}
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[{'Id': 'MJC1', 'Name': 'Mark J. Cusack', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJC1', 'ResponseDate': '2023-01-17T16:09:07.6733333'}]
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Bill
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By Representative Cusack of Braintree, a petition (accompanied by bill, House, No. 2753) of Mark J. Cusack relative to the sales tax on contractor rental equipment. Revenue.
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SECTION 1. Paragraph (f) of section 6 of chapter 64H of the General Laws, as appearing in the 2020 edition, is amended by adding at the end of said paragraph the following:-
"Contractors renting said construction vehicles, equipment, and machinery, including but not limited to office trailers, storage containers, portable restrooms, and vehicles, from a rental vendor shall be required to provide at time of rental a Contractor’s Sales Tax Exempt Purchase Certificate issued by the department of revenue that includes the following: name of exempt organization; exempt number, or in the alternative, the exempt entity’s ST-2; the purchasing contractor or subcontractor’s name; the contract/subcontract date and estimated date of completion (if no estimated date of completion is provided, certificate is valid for a maximum of 24 months from the contract date); the contractor’s signature and title; and the location and description of the exempt project. A rental vendor accepting the Contractor’s Sales Tax Exempt Purchase Certificate from the contractor shall be held harmless from collection of the sales/use tax if accepted in good faith. In this paragraph the following words shall have the following meaning: “Rental Vendor” includes a rental business that rents equipment and other tangible personal property in the state under rental agreements for 365 days or less, or under open-ended agreements. “Purchaser” means a contractor or subcontractor that is renting from a rental vendor equipment to be used on a tax exempt project in the state pursuant to this paragraph. “Contractor’s Sales Tax Exempt Purchase Certificate” means an exemption form that includes the information provided above. “Good faith” means the acceptance of a completed tax exempt purchase certificate under this paragraph."
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An Act relative to closing offshore corporate tax loopholes
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H2754
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HD71
| 193
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{'Id': 'JSC1', 'Name': 'Josh S. Cutler', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JSC1', 'ResponseDate': '2023-01-06T13:22:04.977'}
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[{'Id': 'JSC1', 'Name': 'Josh S. Cutler', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JSC1', 'ResponseDate': '2023-01-06T13:22:04.9766667'}, {'Id': 'BMA1', 'Name': 'Brian M. Ashe', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BMA1', 'ResponseDate': '2023-01-30T19:44:07.7066667'}, {'Id': 'CAD1', 'Name': 'Carol A. Doherty', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CAD1', 'ResponseDate': '2023-02-02T16:51:46.0566667'}, {'Id': 'M_D2', 'Name': 'Mindy Domb', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_D2', 'ResponseDate': '2023-02-22T14:06:47.9533333'}, {'Id': 'TFB1', 'Name': 'Tricia Farley-Bouvier', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/TFB1', 'ResponseDate': '2023-02-08T14:41:23.1666667'}, {'Id': 'C_G1', 'Name': 'Carlos González', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/C_G1', 'ResponseDate': '2023-03-17T14:49:18.57'}, {'Id': 'V_H1', 'Name': 'Vanna Howard', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/V_H1', 'ResponseDate': '2023-02-27T10:29:44.8933333'}, {'Id': 'L_M1', 'Name': 'Lenny Mirra', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/L_M1', 'ResponseDate': '2023-01-26T16:25:10.1266667'}, {'Id': 'D_R1', 'Name': 'David Allen Robertson', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/D_R1', 'ResponseDate': '2023-02-06T11:27:26.2966667'}]
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Bill
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By Representative Cutler of Pembroke, a petition (accompanied by bill, House, No. 2754) of Josh S. Cutler and others relative to tax havens and complete reporting by certain combined groups. Revenue.
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Subsection (c) of section 32B of chapter 63 of the General Laws is hereby amended by striking out paragraph (3) and inserting in place thereof the following paragraph:-
(3) The members of a combined group, subject to tax under this chapter or who would be subject to tax if doing business in the state under section 2, 2B, 32D, 39 or this section, as well as an entity described in sections 20 to 29E, inclusive, shall determine their apportioned share of the taxable net income or loss of the combined group, under which each taxpayer member, wherever located, shall take into account the income and apportionment factors of all the members includible in the combined group.
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An Act to level the playing field for Massachusetts small and medium sized businesses
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H2755
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HD72
| 193
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{'Id': 'JSC1', 'Name': 'Josh S. Cutler', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JSC1', 'ResponseDate': '2023-01-06T13:22:40.42'}
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[{'Id': 'JSC1', 'Name': 'Josh S. Cutler', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JSC1', 'ResponseDate': '2023-01-06T13:22:40.42'}, {'Id': 'KPL1', 'Name': 'Kathleen R. LaNatra', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/KPL1', 'ResponseDate': '2023-01-26T15:16:46.22'}, {'Id': 'D_R1', 'Name': 'David Allen Robertson', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/D_R1', 'ResponseDate': '2023-02-06T11:27:36.11'}]
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Bill
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By Representative Cutler of Pembroke, a petition (accompanied by bill, House, No. 2755) of Josh S. Cutler, Kathleen R. LaNatra and David Allen Robertson relative to the taxation of certain businesses. Revenue.
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SECTION 1. Chapter 63 of the General Laws is hereby amended by striking out section 32B and inserting in place thereof the following section:-
Section 32B. (a) For the purposes of this section the following words shall, unless the context clearly appears otherwise, have the following meanings:-
“Affiliated group”, an affiliated group as defined in section 1504 of the Code except that it shall include all corporations incorporated in the United States or formed under the laws of the United States, any state, the District of Columbia or any territory or possession of the United States that are commonly owned, directly or indirectly, by any member of such affiliated group and other commonly owned corporations as described in this section.
“Combined group’s gross receipts or sales”, the aggregate of receipts or sales derived from a unitary business.
“Combined group’s taxable income”, the aggregate taxable net income or loss subject to apportionment and derived from a unitary business or the aggregate taxable net income or loss from an affiliated group pursuant to an election under paragraph (2) of subsection (g), in either case reported on a combined report in accordance with this section, of every taxable member and non-taxable member of the combined group.
“Common ownership”, more than 50 per cent of the voting control of each member of the group is directly or indirectly owned by a common owner or owners, either corporate or non-corporate, whether or not the owner or owners are members of the combined group. A group of corporations under common ownership may be engaged in 1 or more unitary businesses.
“Commonly owned”, more than 50 per cent of the voting control of such member is directly or indirectly owned by a common owner or owners, either corporate or non-corporate.
“Non-taxable member”, a member of the combined group that is not subject to tax under section 2, 2B, 32D or 39.
“Taxable member”, a member of the combined group that is subject to tax under section 2, 2B, 32D or 39.
“Unitary business”, the activities of a group of 2 or more corporations under common ownership that are sufficiently interdependent, integrated or interrelated through their activities so as to provide mutual benefit and produce a significant sharing or exchange of value among them or a significant flow of value between the separate parts. The term unitary business shall be construed to the broadest extent permitted under the United States Constitution.
(b) Notwithstanding any other provision of this chapter, a corporation subject to tax under this chapter and engaged in a unitary business with 1 or more corporations subject to combination within the meaning of this section shall, under regulations adopted by the commissioner, calculate its taxable net income derived from this unitary business as its share, attributable to the commonwealth, of the apportionable income or loss of the combined group engaged in the unitary business, determined in accordance with a combined report.
In computing the apportionable income or loss of the combined group and of each member thereof, items of income, deductions and receipts from transactions between or among members of the combined group, including but not limited to the payment of dividends, shall be eliminated, subject to regulations as may be adopted pursuant to subsection (g).
(c) Any business conducted by a partnership shall be treated as the business of the partners, whether the partnership interest is directly held or indirectly held through a series of partnerships, to the extent of the partner’s distributive share of the partnership’s income, regardless of the magnitude of the partner’s ownership interest or its distributive share of partnership income. A business conducted directly or indirectly by 1 corporation is unitary with that portion of a business conducted by another, commonly owned corporation through its direct or indirect interest in a partnership if the activities conducted by the former corporation and the partnership is a unitary business regardless of the magnitude of the partner’s ownership interest or its distributive or any other share of partnership income.
(d)(1) Corporations that are subject to combination within the meaning of this section shall include an entity of the kind that is subject to tax or would be subject to tax if doing business in the state under section 2, 2B, 32D or 39 as well as an entity described in sections 20 to 29E, inclusive, in any case in which the entity does not qualify for treatment as a life insurance company as defined in section 816 of the Code or an insurance company subject to tax imposed by section 831 of the Code.
A corporation is subject to combination irrespective of whether the corporation is actually subject to tax under section 2, 2B, 32D or 39.
A corporation subject to combination includes a real estate investment trust as referenced under sections 856 to 859, inclusive, of the Code and a regulated investment company as referenced under sections 851 to 855, inclusive, of the Code.
Any corporation included in the combined group pursuant to this section that is subject to tax under section 2, 2B, 32D or 39 shall determine that part of its taxable net income or loss that is derived from a unitary business or from an affiliated group pursuant to an election under paragraph (2) of subsection (g). Such corporation shall not be subject to any duplicate inclusion of income or benefit from any duplicate deduction of loss under section 2, 2B, 32D or 39.
(2) A corporation subject to combination within the meaning of this section shall not include an entity described in section 38B or 38Y. In addition, an entity subject to combination within the meaning of this section shall not include an entity described in sections 20 to 29E, inclusive, except as provided in paragraph (1) or otherwise in this chapter.
(3) The members of a combined group subject to tax under this chapter with any entity or combination of entities whose combined group’s gross receipts or sales exceeds $1,000,000,000; provided that, any member of the combined group is a corporation that is incorporated in or does business in a country that does not impose an income tax, or that imposes an income tax at a rate lower than 90 per cent of the United States income tax rate on the income tax base of the corporation in the United States, shall determine the income apportionment percentage to be used to calculate the corporations income excise pursuant to subsection (d).
A corporation under paragraph (3) shall be subject to tax at the following rates:- (i) for each taxable year beginning on or after January 1, 2020, but before January 1, 2025, 9 per cent; (ii) for each taxable year beginning on or after January 1, 2025, but before January 1, 2026, 8.5 per cent; (iii) for each taxable year beginning on or after January 1, 2026, but before January 1, 2027, 8 per cent; or (iv) for each taxable year beginning on or after January 1, 2027 and thereafter, 7.5 per cent.
(e)(1) A corporation subject to tax under this chapter that is part of a combined group shall apportion its income as follows:--
(i) Subject to this subsection, each taxable member shall determine its apportionment percentage based on its specific apportionment formula pursuant to this chapter.
(ii) Each taxable member shall compute the numerator of its apportionment factors pursuant to the apportionment provisions of this chapter that apply to such member. Each taxable member shall add to its sales factor numerator its share of Massachusetts sales of non-taxable members based on subparagraph (iv).
If a combined group includes 1 or more members that are financial institutions and 1 or more members that are not financial institutions, the numerators of the property and sales factors of the members shall be adjusted in the same manner as the denominator adjustments described in subparagraph (iii) and such receipts as are added pursuant to such adjustments shall be sourced as provided in section 2A.
(iii) Each member shall calculate its apportionment factor denominators by determining the apportionment factor denominators of every member of the group based upon the apportionment provisions that apply to each member and by aggregating the apportionment factor denominator(s) of each member, regardless of whether any particular member is taxable in the commonwealth. A member shall determine its property and payroll factor denominators by including the property and payroll of all members of the group, including members of the group subject to a single sales factor apportionment formula. Property and payroll of all members, including members subject to single sales factor apportionment, shall be included in the property and payroll denominators of members to which such property and payroll factors apply.
If a combined group includes 1 or more members that are financial institutions and 1 or more members that are not financial institutions, the following adjustments shall apply:
(1) with respect to intangible property included in the property factor denominators of the financial institution members, such intangible property values shall be reduced to 20 per cent of the otherwise determined amounts before combination of the denominators of the group members;
(2) receipts described in subsections (d)(i) through (d)(xi) of section 2A, taking into account subsection (h) of section 2A, that would be otherwise excluded from the sales factor of members that are not financial institutions shall be added to the denominators of such non-financial members; and
(3) in the case of a sale or deemed sale of a business, receipts from the sale of the business “good will” or similar intangible value, including without limitation “going concern value” and “workforce in place”, shall not be included in the sales factor denominators of any member.
(iv) The Massachusetts sales of each non-taxable member shall be determined based upon the apportionment rules applicable to such member and shall be aggregated. Each taxable member of the group shall include in its sales factor numerator a portion of the aggregate Massachusetts sales of non-taxable members based on a ratio, the numerator of which is such taxable member’s Massachusetts sales taking into account its applicable sales factor provisions and the denominator of which is the aggregate Massachusetts sales of all the taxable members of the group taking into account their respective sales factor provisions. For purposes of determining whether sales are in the commonwealth and included in the numerator of the sales factor, a taxpayer is considered taxable in any state in which any member of its combined group is subject to tax.
(v) In computing the apportionment percentage of combined group members, each member shall eliminate intercompany transactions, subject to regulations as may be adopted pursuant to subsection (g).
(2) To calculate each member’s apportioned taxable net income or loss, each member shall apply its apportionment percentage, as determined under subparagraphs (i) to (v), inclusive, of paragraph (1), to the combined group’s taxable income.
(3) Each taxable member shall multiply its apportioned taxable net income or loss by the tax rate applicable to such member pursuant to this chapter.
(f) Every member of the combined group shall be jointly and severally liable for the tax due from any taxpayer member under this chapter, including any interest and penalties, to the extent permitted under the constitution of the United States.
(g) The commissioner shall adopt regulations to implement this section and to coordinate the application of this section with the other provisions of this chapter. The regulations shall include rules to address without limitation, the following:
(i) the elimination of intercompany transactions, including but not limited to the payments of dividends, between or among combined group members, and the elimination or deferral of income, expenses, apportionment factors or other tax items associated with those transactions and including any exceptions to such eliminations or deferrals under rules analogous to those under section 1502 of the Code;
(ii) the sharing within the combined group of credits that may be validly claimed by a taxpayer and that are attributable to the combined group’s unitary business, to the extent such sharing of credits by a particular member of the combined group is consistent with the statutory requirements for claiming such credits, taking into account the nature of such member’s business and related activities;
(iii) the application of any carry forwards, including the sharing of any net operating loss or tax credit carry forwards that are attributable to the activities of the combined group’s unitary business, but the carry forward of losses, credits or other tax benefits that arise before the effective date of this section shall be available only to the extent permitted by law as in effect before the effective date; and
(iv) the relationship of sections 31I to 31K, inclusive, to this section.
(h)(1) A taxpayer may elect, without the consent of the commissioner, to treat as its Massachusetts combined group all corporations that are members of its affiliated group. The corporations referred to above shall include members of such affiliated group that are subject to tax or that would be subject to tax if doing business in the state under section 2, 2B, 32D or 39. Such affiliated group shall calculate Massachusetts taxable income in accordance with subsection (e); provided that, all income of all group members, whether or not such income would otherwise be subject to apportionment or would be allocable to a particular state in the absence of an election under this subsection, shall be treated as apportionable income for purposes of returns filed pursuant to an election under this subsection.
(2) Any such election shall be made on an original, timely filed return by any member of the combined group. Any corporation entering an affiliated group subsequent to the year of election shall be included in the Massachusetts combined group and is considered to have waived any objection to its inclusion in the Massachusetts combined group. An election shall be binding for and applicable to the taxable year for which it is made and for the next 9 taxable years. An election may be revoked, or renewed for another 10 taxable years, without the consent of the commissioner after it has been in effect for 10 taxable years, provided however that in the case of a revocation a new election under this subsection shall not be permitted in any of the immediately following 3 taxable years. The revocation or renewal shall be made on an original, timely filed return for the first taxable year after the completion of a 10-year period for which an election under this subsection was in place.
SECTION 2. The water's edge election pursuant to section 32B of chapter 63 of the General Laws made before the effective date of section 1 shall be in effect for 3 years from the date of the election and shall be made within the first 90 days of the first tax year the 3-year period.
SECTION 3. Section 12 of chapter 156C, as so appearing, is hereby amended by striking out subsection (d) and inserting in place thereof the following subsection:-
(d) The fee for the filing of the certificate of organization required by subsection (a) shall be $500. The fee for the filing of the annual report required by subsection (c) shall be $250 for any such limited liability company with a single member; or $500 for any other such limited liability company. Such fees shall be paid to the state secretary at the time the certificate of organization or the annual report is filed.
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An Act creating a protective facial covering sales tax exemption
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H2756
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HD73
| 193
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{'Id': 'JSC1', 'Name': 'Josh S. Cutler', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JSC1', 'ResponseDate': '2023-01-06T13:21:30.72'}
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[{'Id': 'JSC1', 'Name': 'Josh S. Cutler', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JSC1', 'ResponseDate': '2023-01-06T13:21:30.72'}, {'Id': 'AJS1', 'Name': 'Adam Scanlon', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AJS1', 'ResponseDate': '2023-01-13T13:20:42.4233333'}, {'Id': 'MMD1', 'Name': 'Michelle M. DuBois', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MMD1', 'ResponseDate': '2023-02-07T20:38:27.5'}]
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Bill
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By Representative Cutler of Pembroke, a petition (accompanied by bill, House, No. 2756) of Josh S. Cutler, Adam Scanlon and Michelle M. DuBois relative to a sales tax exemption for protective facial coverings. Revenue.
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SECTION 1. Subsection (h) of section 6 of chapter 64H of the General Laws, as appearing in the 2016 Official Edition, is hereby amended by striking out the first paragraph and inserting in place thereof the following paragraph:-
(uu) Sales of protective facial coverings, including face shields and masks.
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An Act relative to state reporting obligations of health plan coverage
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H2757
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HD415
| 193
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{'Id': 'JSC1', 'Name': 'Josh S. Cutler', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JSC1', 'ResponseDate': '2023-01-12T15:17:03.167'}
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[{'Id': 'JSC1', 'Name': 'Josh S. Cutler', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JSC1', 'ResponseDate': '2023-01-12T15:17:03.1666667'}]
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Bill
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By Representative Cutler of Pembroke, a petition (accompanied by bill, House, No. 2757) of Josh S. Cutler relative to tax form reporting obligations of health plan coverage. Revenue.
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SECTION 1. Subsection (a) of section 8B of chapter 62C, as appearing in the 2020 Official Edition, is hereby amended by inserting after the first paragraph the following two paragraphs:-
An employer or other sponsor of an employment-sponsored health plan may satisfy the written statement requirements of this section by (i) providing, or contracting with service providers or insurance carriers to provide, a federal Form 1095-B or 1095-C to each subscriber or covered individual residing in the Commonwealth to whom it provided health plan coverage, provided that such form is accompanied by a model notice informing the subscriber or covered individual that the coverage provided during the applicable tax year satisfies the applicable standards for minimum creditable coverage as defined in chapter 111M, and (ii) in its separate report to the Commissioner, including an attestation from the employer or other sponsor certifying the health plan coverage provided during the applicable tax year satisfies the applicable standards for minimum creditable coverage as defined in chapter 111M.
Nothing in this section shall affect minimum creditable coverage requirements as defined in chapter 111M.
SECTION 2. Subsection (c) of said section 8B of said chapter 62C, as so appearing, is hereby amended by inserting after the first paragraph the following paragraph:-
An employer or other sponsor of an employment-sponsored health plan that elects to provide federal Forms 1095-B or 1095-C in its separate report to the Commissioner pursuant to subsection (a) shall redact social security numbers and other information provided in the report to the extent required to comply with this subsection.
SECTION 3. Sections 1 and 2 shall take effect for tax year beginning January 1, 2023.
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An Act expanding the senior property tax exemption
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H2758
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HD884
| 193
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{'Id': 'JSC1', 'Name': 'Josh S. Cutler', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JSC1', 'ResponseDate': '2023-01-17T11:02:20.353'}
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[{'Id': 'JSC1', 'Name': 'Josh S. Cutler', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JSC1', 'ResponseDate': '2023-01-17T11:02:20.3533333'}, {'Id': 'JCD1', 'Name': 'James C. Arena-DeRosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JCD1', 'ResponseDate': '2023-02-07T14:53:40.57'}, {'Id': 'CAD1', 'Name': 'Carol A. Doherty', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CAD1', 'ResponseDate': '2023-02-02T16:50:50.1933333'}, {'Id': 'V_H1', 'Name': 'Vanna Howard', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/V_H1', 'ResponseDate': '2023-02-27T10:28:13.7266667'}, {'Id': 'JDM1', 'Name': 'Joseph D. McKenna', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JDM1', 'ResponseDate': '2023-01-23T15:50:12.4533333'}, {'Id': 'P_M1', 'Name': 'Paul McMurtry', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/P_M1', 'ResponseDate': '2023-02-20T10:58:46.94'}, {'Id': 'BWM1', 'Name': 'Brian W. Murray', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BWM1', 'ResponseDate': '2023-01-25T00:38:13.1566667'}, {'Id': 'ALS1', 'Name': 'Aaron L. Saunders', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/ALS1', 'ResponseDate': '2023-02-23T09:30:47.3633333'}]
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Bill
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By Representative Cutler of Pembroke, a petition (accompanied by bill, House, No. 2758) of Josh S. Cutler and others relative to expanding the senior property tax exemption. Revenue.
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SECTION 1. Chapter 59, Section 5, subsection 41C is hereby amended by striking out the words:
“A city, by vote of its council and approval of its mayor, or a town, by vote of town meeting, may adjust the following factors contained in these provisions by: 1) reducing the requisite age of eligibility to any person age 65 years or older; 2) increasing either or both of the amounts contained in the first sentence of this clause, by not more than 100 per cent;” and replacing with the following new text:
“A city, by vote of its council and approval of its mayor, or a town, by vote of town meeting, may adjust the following factors contained in these provisions by: 1) reducing the requisite age of eligibility to any person age 65 years or older; 2) increasing either or both of the amounts contained in the first sentence of this clause, by not more than 100 per cent, or increasing the $500 exemption in the first sentence up to $2,000;”
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An Act relative to bundled cellular telephone transactions
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H2759
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HD1830
| 193
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{'Id': 'JSC1', 'Name': 'Josh S. Cutler', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JSC1', 'ResponseDate': '2023-01-18T18:45:33.523'}
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[{'Id': 'JSC1', 'Name': 'Josh S. Cutler', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JSC1', 'ResponseDate': '2023-01-18T18:45:33.5233333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2759/DocumentHistoryActions
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Bill
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By Representative Cutler of Pembroke, a petition (accompanied by bill, House, No. 2759) of Josh S. Cutler relative to the taxation of bundled cellular telephone transactions. Revenue.
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Section 1 of chapter 64H of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by inserting after the word “sales” in line 225, the following:--
, including any reduction in price of a mobile telecommunications device offered in a bundled transaction in which the price of a mobile telecommunications device is reduced on condition of also purchasing mobile telecommunications services.
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An Act defining client, intended use and intended user in real property appraisal assignments and reports
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H276
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HD1192
| 193
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{'Id': 'E_C1', 'Name': 'Edward F. Coppinger', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/E_C1', 'ResponseDate': '2023-01-18T11:27:41.55'}
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[{'Id': 'E_C1', 'Name': 'Edward F. Coppinger', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/E_C1', 'ResponseDate': '2023-01-18T11:27:41.55'}, {'Id': 'DFD1', 'Name': 'David F. DeCoste', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DFD1', 'ResponseDate': '2023-01-26T11:55:39.25'}, {'Id': 'JSC1', 'Name': 'Josh S. Cutler', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JSC1', 'ResponseDate': '2023-01-31T14:19:36.45'}, {'Id': 'DMD1', 'Name': 'Daniel M. Donahue', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DMD1', 'ResponseDate': '2023-02-14T11:33:55.6066667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H276/DocumentHistoryActions
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Bill
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By Representative Coppinger of Boston, a petition (accompanied by bill, House, No. 276) of Edward F. Coppinger and others relative to the definition of users and intended users in real property appraisal assignments and reports. Consumer Protection and Professional Licensure.
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SECTION 1. Section 173 of Chapter 112 of the General Laws is hereby amended by adding the following definitions:-
“Client”, the party or parties who engage, by employment or contract, an appraiser in a specific appraisal assignment.
“Intended Use”, the use or uses of an appraiser’s reported appraisal or appraisal review assignment opinions and conclusions, as identified by the appraiser based on communication with the client at the time of the assignment.
“Intended User”, the client and any other party as identified, by name or type, as users of the appraisal or appraisal review report by the appraiser on the basis of communication with the client at the time of the assignment.
SECTION 2. Chapter 112 of the General Laws is hereby amended by adding new Section 189A as follows:
Section 189A. An appraisal report or appraisal review report, including any data, work papers, opinion of market value, certification, and statement is deemed prepared at the request of and exclusively for the benefit of the appraiser’s client or intended user, and for the intended use, as specified in the appraisal report or appraisal review report. An appraiser shall (i) not be liable in a court of law to any person other than the client or intended user; and (ii) not be subject to disciplinary action stemming from a complaint filed with the Division of Professional Licensure by any person other than the client or intended user.
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An Act providing for settlements of tax liability
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H2760
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HD4005
| 193
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{'Id': 'MSD1', 'Name': 'Michael S. Day', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MSD1', 'ResponseDate': '2023-01-20T16:03:18.667'}
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[{'Id': 'MSD1', 'Name': 'Michael S. Day', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MSD1', 'ResponseDate': '2023-01-20T16:03:18.6666667'}, {'Id': 'R_C1', 'Name': 'Rob Consalvo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/R_C1', 'ResponseDate': '2023-01-20T16:03:57.2433333'}]
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{'Id': 'R_C1', 'Name': 'Rob Consalvo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/R_C1', 'ResponseDate': '2023-01-20T16:03:18.667'}
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2760/DocumentHistoryActions
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Bill
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By Representatives Day of Stoneham and Consalvo of Boston, a petition (accompanied by bill, House, No. 2760) of Michael S. Day and Rob Consalvo relative to providing for settlements of tax liability. Revenue.
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Chapter 62C of the General Laws is hereby amended by striking out section 37A and inserting in place thereof the following section:--
Section 37A. (a)(1) The commissioner may enter into an agreement in writing with any taxpayer, or duly authorized agent or representative of the taxpayer, relating to the liability of the taxpayer in respect of any tax for any tax period ending prior to the date of the agreement.
(2) The agreement shall be final and conclusive and, except upon a showing of fraud or mutual mistake of a material fact, the case shall not be reopened as to the matters agreed upon, or the agreement modified, by any employee or agent of the commonwealth. The agreement shall be in writing to include the names of all parties, the amount and type of tax, interest, penalties and charges settled, and the amount actually paid in accordance with the terms of the settlement. Any amount assessed that is not collected pursuant to the provisions of this section shall be abated by the commissioner.
(3) Prior to making a settlement offer, a taxpayer must be in compliance with filing requirements for all tax years. A taxpayer is “in compliance” when all income tax returns have been filed, whether or not timely, or when, in the absence of a return, an assessment issued by the department under its authority is considered correct and final.
(b) A compromise may be entered into if there is a doubt as to liability, doubt as to collectability, or the possibility to promote effective tax administration. Doubt as to liability exists where there is a genuine dispute as to the existence or amount of the correct tax liability under the law. Doubt as to liability does not exist where the liability has been established by a final court decision or judgment concerning the existence or amount of the liability. Doubt as to collectability exists in any case where the taxpayer's assets and income are less than the full amount of the liability. Effective tax administration is promoted where compelling public policy or equity considerations provide a basis for compromising the liability, or where due to exceptional circumstances, collection of the full liability would undermine public confidence that the tax laws are being administered in a fair and equitable manner.
(c) The commissioner shall prescribe guidelines to determine whether the offer is adequate and should be accepted to resolve a dispute.
(1) In prescribing guidelines, the commissioner may develop and publish its own schedules of allowances designed to provide that taxpayers entering into a compromise have an adequate means to provide for the taxpayer's (and his or her family's) health and welfare and/or production of income, or the commissioner may rely on the existing standards used by the Internal Revenue Service collection financial standards.
(2) The guidelines shall provide that the commissioner determine, on the basis of the facts and circumstances of each taxpayer, whether the use of the schedules published under subparagraph (A) is appropriate and shall not use the schedules to the extent such use would result in the taxpayer not having adequate means to provide for basic living expenses.
(d) (1) The commissioner may require as a condition of compromising the liability a period of up to 3-year future compliance period during which the taxpayer must file all tax returns that are due and must pay all amounts that have been assessed. The taxpayer must pay the
amounts that have been assessed within 90 days of the date of the assessment unless paragraph (2) of this subsection applies. This 3-year compliance period begins when the taxpayer makes final payment of the amount offered.
(2) The taxpayer is not required to pay all amounts due within 90 days of the date they are assessed if the taxpayer files an appeal within 90 days of the assessment date. A taxpayer who files an appeal within 90 days of the assessment date must pay all amounts that are determined to be due within 90 days after the taxpayer’s appeal rights have been exhausted or have expired and the liability has become final.
(e) (1) A “lump-sum offer” is an offer of payments to be made in 5 or fewer installments.
The submission of any lump-sum offer-in-compromise shall be accompanied by the payment of 10 percent of the amount of such offer.
(2) A periodic payment offer is an offer of payments to be made in 36 or fewer installments. The submission of any periodic payment offer-in-compromise shall be accompanied by the payment of the amount of the first proposed installment. Taxpayers who fail to make the promised periodic payments after an offer-in-compromise is accepted shall be notified of the nonpayment and given a reasonable time to bring the account up to date.
(f) The commissioner shall not reject an offer-in-compromise solely on the basis of the amount of the offer.
(g) Any tax liability settlement under this section which proposes to accept an amount which is fifty thousand or more dollars less than the full amount owed by the taxpayer shall be submitted to the Attorney General for review.
(h) The commissioner shall establish procedures:
(1) that require presentation of a counteroffer or a written rejection of the offer by the commissioner if the amount offered by the taxpayer in an offer, be it a lump sum or periodic payments, is not accepted by the commissioner;
(2) for an independent administrative review of any written rejection of a proposed offer or installment agreement made by a taxpayer under this section before the rejection is communicated to the taxpayer;
(3) that allow a taxpayer to appeal any rejection of the offer to the Office of Appeals; and
(4) that provide for notification to the taxpayer when an offer has been accepted, and issuance of certificates of release of any liens related to the liability which is the subject of the compromise.
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An Act establishing a child and family tax credit
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H2761
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HD3288
| 193
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{'Id': 'MCD1', 'Name': 'Marjorie C. Decker', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MCD1', 'ResponseDate': '2023-01-19T20:45:04.447'}
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[{'Id': 'MCD1', 'Name': 'Marjorie C. Decker', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MCD1', 'ResponseDate': '2023-01-19T20:45:04.4466667'}, {'Id': 'AXV1', 'Name': 'Andres X. Vargas', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AXV1', 'ResponseDate': '2023-01-20T11:44:45.3833333'}, {'Id': 'JCD1', 'Name': 'James C. Arena-DeRosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JCD1', 'ResponseDate': '2023-02-08T15:59:04.4733333'}, {'Id': 'CPB2', 'Name': 'Christine P. Barber', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CPB2', 'ResponseDate': '2023-01-30T12:22:48.1266667'}, {'Id': 'MDB0', 'Name': 'Michael D. Brady', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MDB0', 'ResponseDate': '2023-01-26T10:37:24.3633333'}, {'Id': 'PLC1', 'Name': 'Peter Capano', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PLC1', 'ResponseDate': '2023-03-30T13:10:43.4966667'}, {'Id': 'S_C1', 'Name': 'Simon Cataldo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/S_C1', 'ResponseDate': '2023-02-24T11:29:52.3133333'}, {'Id': 'M_C2', 'Name': 'Michelle L. Ciccolo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C2', 'ResponseDate': '2023-03-02T15:03:24.5566667'}, {'Id': 'JMC0', 'Name': 'Joanne M. Comerford', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JMC0', 'ResponseDate': '2023-01-24T17:02:17.6133333'}, {'Id': 'SND0', 'Name': 'Sal N. DiDomenico', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SND0', 'ResponseDate': '2023-01-27T15:32:12.51'}, {'Id': 'M_D2', 'Name': 'Mindy Domb', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_D2', 'ResponseDate': '2023-01-25T09:22:57.8066667'}, {'Id': 'MMD1', 'Name': 'Michelle M. DuBois', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MMD1', 'ResponseDate': '2023-02-07T20:42:55.4566667'}, {'Id': 'PAD1', 'Name': 'Patricia A. Duffy', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PAD1', 'ResponseDate': '2023-02-08T10:46:59.24'}, {'Id': 'S_G1', 'Name': 'Sean Garballey', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/S_G1', 'ResponseDate': '2023-01-20T17:17:05.7866667'}, {'Id': 'N_H1', 'Name': 'Natalie M. Higgins', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/N_H1', 'ResponseDate': '2023-02-09T11:55:46.8066667'}, {'Id': 'PJK1', 'Name': 'Patrick Joseph Kearney', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PJK1', 'ResponseDate': '2023-02-16T14:49:18.6566667'}, {'Id': 'DAL1', 'Name': 'David Henry Argosky LeBoeuf', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DAL1', 'ResponseDate': '2023-01-25T13:47:38.5566667'}, {'Id': 'S_M1', 'Name': 'Samantha Montaño', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/S_M1', 'ResponseDate': '2023-02-23T17:25:14.5966667'}, {'Id': 'TTN1', 'Name': 'Tram T. Nguyen', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/TTN1', 'ResponseDate': '2023-02-10T11:36:49.5533333'}, {'Id': 'L_S1', 'Name': 'Lindsay N. Sabadosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/L_S1', 'ResponseDate': '2023-01-20T17:05:05.36'}, {'Id': 'J_S2', 'Name': 'Jon Santiago', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/J_S2', 'ResponseDate': '2023-02-06T15:06:48.8533333'}, {'Id': 'PSS1', 'Name': 'Priscila S. Sousa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PSS1', 'ResponseDate': '2023-02-23T12:38:00.06'}, {'Id': 'S_G2', 'Name': 'Steven Ultrino', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/S_G2', 'ResponseDate': '2023-02-03T15:10:02.28'}, {'Id': 'E_U1', 'Name': 'Erika Uyterhoeven', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/E_U1', 'ResponseDate': '2023-04-24T16:08:52.0266667'}, {'Id': 'T_V1', 'Name': 'Tommy Vitolo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/T_V1', 'ResponseDate': '2023-03-15T12:54:23.7266667'}, {'Id': 'BLW1', 'Name': 'Bud L. Williams', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BLW1', 'ResponseDate': '2023-02-22T06:02:32.9833333'}]
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{'Id': 'AXV1', 'Name': 'Andres X. Vargas', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AXV1', 'ResponseDate': '2023-01-20T11:12:37.753'}
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2761/DocumentHistoryActions
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Bill
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By Representatives Decker of Cambridge and Vargas of Haverhill, a petition (accompanied by bill, House, No. 2761) of Marjorie C. Decker, Andres X. Vargas and others relative to establishing a child and family tax credit. Revenue.
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Section 6 of chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking out subsections (x) and (y) and inserting in place thereof the following subsection:-
(x) (1) A taxpayer who maintains a household that includes as a member: (A) at least 1 individual who qualifies for an exemption as a dependent under section 151 of the Code; (B) at least 1 qualifying individual, as defined in said section 21 of the Code; or (C) at least 1 individual who is: (I) disabled; and (II) who qualifies as a dependent under section 152 of the Code, shall be allowed a credit in an amount equal to $600 for each such dependent or qualifying individual with respect to the taxpayer; provided, however, that if the taxpayer is married at the close of the taxable year, the credit provided in this subsection shall be allowed if the taxpayer and the taxpayer’s spouse file a joint return for the taxable year or if the taxpayer qualifies as a head of household under section 2(b) of the Code; and provided further, that for the purposes of this subsection, “maintains a household” shall have the same meaning as in said section 21 of the Code; and provided further, that for the purposes of this subsection, “maintains a household” shall have the same meaning as in said section 21 of the Code. With respect to a taxpayer who is a non-resident for part of the taxable year, the credit shall be further limited to the amount of allowable credit multiplied by a fraction, the numerator of which shall be the number of days in the taxable year the person resided in the commonwealth and the denominator of which shall be the number of days in the taxable year. A person who is a non-resident for the entire taxable year shall not be allowed the credit. If the amount of the credit allowed under this subsection exceeds the taxpayer’s tax liability, the commissioner shall treat the excess as an overpayment and shall pay the taxpayer the entire amount of the excess without interest.
(2) The department shall adjust the figures set forth in the first and second paragraphs of this subsection annually to reflect increases in the cost of living by the same method used for federal income tax brackets.
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An Act to increase family stabilization through the earned income tax credit
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H2762
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HD3457
| 193
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{'Id': 'MCD1', 'Name': 'Marjorie C. Decker', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MCD1', 'ResponseDate': '2023-01-11T21:26:00.77'}
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[{'Id': 'MCD1', 'Name': 'Marjorie C. Decker', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MCD1', 'ResponseDate': '2023-01-11T21:26:00.77'}, {'Id': 'AXV1', 'Name': 'Andres X. Vargas', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AXV1', 'ResponseDate': '2023-01-20T12:47:58.85'}, {'Id': 'JCD1', 'Name': 'James C. Arena-DeRosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JCD1', 'ResponseDate': '2023-02-08T15:57:45.6133333'}, {'Id': 'CPB2', 'Name': 'Christine P. Barber', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CPB2', 'ResponseDate': '2023-01-30T12:21:47.6233333'}, {'Id': 'NMB1', 'Name': 'Natalie M. Blais', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/NMB1', 'ResponseDate': '2023-01-30T15:24:35.5666667'}, {'Id': 'MDB0', 'Name': 'Michael D. Brady', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MDB0', 'ResponseDate': '2023-01-26T10:38:45.17'}, {'Id': 'JMC0', 'Name': 'Joanne M. Comerford', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JMC0', 'ResponseDate': '2023-01-24T17:01:42.5166667'}, {'Id': 'SND0', 'Name': 'Sal N. DiDomenico', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SND0', 'ResponseDate': '2023-01-27T15:31:02.3766667'}, {'Id': 'M_D2', 'Name': 'Mindy Domb', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_D2', 'ResponseDate': '2023-02-15T10:53:00.2666667'}, {'Id': 'PAD1', 'Name': 'Patricia A. Duffy', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PAD1', 'ResponseDate': '2023-02-08T10:50:04.7366667'}, {'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-03-11T08:13:52.14'}, {'Id': 'S_G1', 'Name': 'Sean Garballey', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/S_G1', 'ResponseDate': '2023-01-20T17:15:52.11'}, {'Id': 'C_G1', 'Name': 'Carlos González', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/C_G1', 'ResponseDate': '2023-03-30T12:46:02.43'}, {'Id': 'N_H1', 'Name': 'Natalie M. Higgins', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/N_H1', 'ResponseDate': '2023-02-09T11:55:20.7266667'}, {'Id': 'DAL1', 'Name': 'David Henry Argosky LeBoeuf', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DAL1', 'ResponseDate': '2023-01-25T13:44:43.5933333'}, {'Id': 'DPL1', 'Name': 'David Paul Linsky', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DPL1', 'ResponseDate': '2023-03-02T12:15:30.7866667'}, {'Id': 'S_M1', 'Name': 'Samantha Montaño', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/S_M1', 'ResponseDate': '2023-02-23T17:23:42.1566667'}, {'Id': 'TTN1', 'Name': 'Tram T. Nguyen', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/TTN1', 'ResponseDate': '2023-02-10T11:35:45.9666667'}, {'Id': 'RLR0', 'Name': 'Rebecca L. Rausch', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RLR0', 'ResponseDate': '2023-07-10T14:26:13.8966667'}, {'Id': 'L_S1', 'Name': 'Lindsay N. Sabadosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/L_S1', 'ResponseDate': '2023-01-20T17:04:18.64'}, {'Id': 'J_S2', 'Name': 'Jon Santiago', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/J_S2', 'ResponseDate': '2023-02-06T15:08:09.3666667'}, {'Id': 'AJS1', 'Name': 'Adam Scanlon', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AJS1', 'ResponseDate': '2023-02-14T13:46:41.41'}, {'Id': 'PSS1', 'Name': 'Priscila S. Sousa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PSS1', 'ResponseDate': '2023-02-23T12:37:05.7733333'}, {'Id': 'S_G2', 'Name': 'Steven Ultrino', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/S_G2', 'ResponseDate': '2023-02-03T15:09:05.94'}, {'Id': 'E_U1', 'Name': 'Erika Uyterhoeven', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/E_U1', 'ResponseDate': '2023-04-24T16:09:19.7'}, {'Id': 'T_V1', 'Name': 'Tommy Vitolo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/T_V1', 'ResponseDate': '2023-03-15T13:49:30.2633333'}, {'Id': 'BLW1', 'Name': 'Bud L. Williams', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BLW1', 'ResponseDate': '2023-01-20T12:58:40.43'}]
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{'Id': 'AXV1', 'Name': 'Andres X. Vargas', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AXV1', 'ResponseDate': '2023-01-11T21:26:00.77'}
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2762/DocumentHistoryActions
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Bill
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By Representatives Decker of Cambridge and Vargas of Haverhill, a petition (accompanied by bill, House, No. 2762) of Marjorie C. Decker, Andres X. Vargas and others relative to the earned income tax credit. Revenue.
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SECTION 1. Section 6 of chapter 62 of the General Laws is hereby amended by striking out subsection (h) and inserting in its place the following subsection:--
(1) For purposes of this subsection, the following definitions apply:
“Adjusted gross income” has the meaning given in section 62 of the Code.
“Earned income” has the meaning given in section 32(c) of the Code.
“Eligible claimant” means an eligible individual, or eligible student.
“Eligible individual” has the meaning given in section 32(c)(1) of the Code, except that “age 18” is substituted for “age 25” and “but not attained age 65” is disregarded in section 32(c)(1)(A)(ii)(II).
“Eligible student” means an individual who:
(i) is enrolled at an institution of higher education;
(ii) is enrolled for at least one-half the normal full-time work load for the course of study that the student is pursuing, as indicated on the student’s Internal Revenue Service form 1098-T;
(iii) is enrolled in a course of study necessary for enrollment in a program leading to a degree or certificate; and
(iv) is not claimed as a dependent as defined in section 152(a) of the Code for the taxable year.
“Federal credit percentage” means the earned income credit percentage determined in section 32(b)(1) of the Code; provided, however, that for each additional qualifying child above 3 children, the guaranteed minimum income credit percentage shall increase by 5 basis points per qualifying child.
“Federal match” by the Commonwealth equals 50 percent.
“Federal phaseout amount” means the phaseout amount determined in section 32(b)(2) of the Code and adjusted for inflation pursuant to section 32(j) of the Code.
“Initial rate” means the federal credit percentage for eligible claimants with one qualifying child in section 32(b) of the Code multiplied by the federal match.
“Maximum earned income” means an amount equal at the time of enactment to $75,000. For each taxable year commencing on and after January 1, 2024, the maximum earned income shall be adjusted annually for inflation at a rate equal to the cost-of-living adjustment determined under section 1(f)(3) of the Code.
“Phaseout rate” equals 4.8 percent.
“Qualifying child” has the meaning given in section 32(c) of the Code.
“Qualifying relative” has the meaning given in section 152(d) of the Code.
“State phaseout amount” means an amount equal to the maximum earned income minus the quotient of the basic credit divided by the phaseout rate.
“Taxable income” has the meaning given in section 63 of the Code.
(2) (i)An individual may, based upon this subsection, receive an earned income credit against the tax imposed under this chapter. To receive an earned income credit, an individual must be an eligible individual, except that an individual may also receive an earned income credit if the individual:
(A) is an eligible student; or
(B) has an earned income or a federal adjusted gross income that is greater than the maximum earned income amount allowed for the earned income credit under section 32 of the Code but does not exceed the maximum earned income as defined in this subsection.
(ii) For an individual who has no qualifying child:
(B) for an earned income less than the maximum earned income, the earned income credit equals the basic credit; except that the guaranteed minimum income credit is reduced by the earned income, or if greater, federal adjusted gross income, in excess of the state phaseout amount multiplied by the phaseout rate.
(iii) for an individual who has one or more qualifying children:
(B) for an earned income less than the maximum earned income and greater than the federal phaseout amount, the amount of the earned income credit is equal to the federal match multiplied by the corresponding credit under section 32 of the Code; except that the earned income credit is reduced by the product of the earned income, or if greater, federal adjusted gross income, in excess of the state phaseout amount multiplied by the phaseout rate.
(3) If other credits allowed under this section are utilized by the taxpayer for the taxable year, the earned income credit afforded by this subsection shall be applied last. If the amount of the guaranteed minimum income credit allowed under this subsection exceeds the taxpayer's liability, the commissioner shall treat the excess as an overpayment and shall pay the taxpayer the amount of the excess without interest.
(4) With respect to a person who is a nonresident for part of the taxable year, the allowable earned income credit shall be the earned income credit as calculated in clause (2) multiplied by a fraction, the numerator of which shall be the number of days in the taxable year the person resided in the commonwealth and the denominator of which shall be the number of days in the taxable year. A person who is a nonresident for the entire taxable year shall not be allowed the earned income credit.
(5) For the purposes of this subsection, a married taxpayer shall satisfy the joint filing requirement under section 32 of the Code if the taxpayer files an income tax return using a filing status of married filing separately and the taxpayer: (i) is living apart from the taxpayer’s spouse at the time the taxpayer files the tax return; (ii) is unable to file a joint return because the taxpayer is a victim of domestic abuse; and (iii) indicates on the taxpayer’s income tax return that the taxpayer meets the criteria of clauses (i) and (ii).
(6) For the purposes of this subsection, a taxpayer may claim an earned income credit under this section, using either a Social Security number or an individual taxpayer identification number, if but for section 32(m) of the Code, the taxpayer would be eligible to claim a guaranteed minimum income credit.
(8) In order to ensure the widest possible dissemination of the state and federal earned income credit, the department shall: (i) include multilingual information by video and text in its website about the guaranteed minimum income credit, free tax preparation services, and low-income taxpayer clinics; (ii) provide all employers with a multilingual poster and a notice that sets forth the rights to the guaranteed minimum income credit under this chapter; (iii) require that all employers doing business in the commonwealth post information about the guaranteed minimum income credit in a conspicuous location at the place of employment; (iv) coordinate a notification system by the commonwealth about the guaranteed minimum income credit to applicants for and recipients of unemployment insurance under chapter 151A, applicants for and recipients of transitional assistance benefits, including food stamps, under chapter 18, and to recipients of subsidized health insurance under chapter 118E; and (v) collaborate with labor organizations, chambers of commerce, municipalities, community-based organizations, and taxpayer advocates to disseminate information about the guaranteed minimum income credit. The multilingual poster and notice requirement in clause (i) shall comply with the requirements for employer’s unemployment notices under clauses (i) and (iii) of subsection (d) of section 62A of chapter 151A.
SECTION 2. Section 1 of this act shall apply to tax years beginning on or after January 1, 2022.
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An Act protecting youth from nicotine addiction
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H2763
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HD508
| 193
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{'Id': 'MCD1', 'Name': 'Marjorie C. Decker', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MCD1', 'ResponseDate': '2023-01-11T10:16:02.84'}
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[{'Id': 'MCD1', 'Name': 'Marjorie C. Decker', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MCD1', 'ResponseDate': '2023-01-11T10:16:02.84'}, {'Id': 'MMD1', 'Name': 'Michelle M. DuBois', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MMD1', 'ResponseDate': '2023-02-07T20:41:59.33'}, {'Id': 'DCG1', 'Name': 'Denise C. Garlick', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DCG1', 'ResponseDate': '2023-02-15T12:21:55.23'}, {'Id': 'PJK1', 'Name': 'Patrick Joseph Kearney', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PJK1', 'ResponseDate': '2023-02-09T16:16:32.9566667'}, {'Id': 'MPK1', 'Name': 'Michael P. Kushmerek', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MPK1', 'ResponseDate': '2023-02-01T09:58:03.7733333'}, {'Id': 'JPL1', 'Name': 'Jack Patrick Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JPL1', 'ResponseDate': '2023-01-30T08:20:35.1166667'}, {'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-02-22T11:19:43.5833333'}, {'Id': 'DMR1', 'Name': 'David M. Rogers', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DMR1', 'ResponseDate': '2023-02-10T11:21:32.6533333'}, {'Id': 'T_V1', 'Name': 'Tommy Vitolo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/T_V1', 'ResponseDate': '2023-03-16T09:12:54.1133333'}, {'Id': 'BLW1', 'Name': 'Bud L. Williams', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BLW1', 'ResponseDate': '2023-02-06T11:00:42.0833333'}]
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Bill
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By Representative Decker of Cambridge, a petition (accompanied by bill, House, No. 2763) of Marjorie C. Decker and others relative to the excise tax on cigarettes, cigars, and smoking tobacco. Revenue.
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SECTION 1. Section 6 of chapter 64C of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking out the first paragraph and inserting in place thereof the following paragraph:-
Every licensee who is required to file a return under section 16 of chapter 62C shall, at the time of filing such return, pay to the commissioner an excise equal to 200 1/2 mills plus any amount by which the federal excise tax on cigarettes is less than 8 mills for each cigarette so sold during the calendar month covered by the return; provided, however, that cigarettes with respect to which the excise under this section has once been imposed and has not been refunded, if paid, shall not be subject upon a subsequent sale to the excise imposed by this section. Each unclassified acquirer shall, at the time of filing a return required by said section 16 of said chapter 62C, pay to the commissioner an excise equal to 200 1/2 mills plus any amount by which the federal excise tax on cigarettes is less than 8 mills for each cigarette so imported or acquired and held for sale or consumption, and cigarettes, with respect to which such excise has been imposed and has not been refunded, if paid, shall not be subject, when subsequently sold, to any further excise under this section. The commissioner may, in the commissioner’s discretion, require reports from any common carrier who transports cigarettes to any point or points within the commonwealth and from any other person who, under contract, so transports cigarettes, and from any bonded warehouseman or bailee who has in his possession any cigarettes, such reports to contain such information concerning shipments of cigarettes as the commissioner shall determine. All such carriers, bailees, warehousemen and other persons shall permit the examination by the commissioner or the commissioner’s duly authorized agent of any records relating to the shipment of cigarettes into or from, or the receipt thereof within, the commonwealth.
SECTION 2. Section 7B of said chapter 64C, as so appearing, is hereby amended by striking out subsection (b) and inserting in place thereof the following subsection:-
(b) An excise shall be imposed on all cigars and smoking tobacco held in the commonwealth at the rate of 80 per cent of the wholesale price of such products. This excise shall be imposed on cigar distributors at the time cigars or smoking tobacco are manufactured, purchased, imported, received or acquired in the commonwealth. This excise shall not be imposed on any cigars or tobacco products that (i) are exported from the commonwealth; or (ii) are not subject to taxation by the commonwealth pursuant to any law of the United States.
SECTION 3. Notwithstanding any general or special law to the contrary, a manufacturer, wholesaler, vending machine operator, unclassified acquirer or retailer, as defined in section 1 of chapter 64C of the General Laws, and a stamper appointed by the commissioner under section 30 of said chapter 64C who, as of the commencement of business 7 days after the effective date of this act, has on hand any cigarettes for sale or any unused adhesive or encrypted stamps, shall make and file with the commissioner within 21 days a return, subscribed and sworn to under the penalties of perjury, showing a complete inventory of such cigarettes and stamps and shall, at the time such manufacturer, wholesaler, vending machine operator, unclassified acquirer, retailer or stamper is required to file such return, pay an additional excise of 50 mills per cigarette on all cigarettes and all unused adhesive and encrypted stamps upon which an excise of only 150 ½ mills has previously been paid. Chapters 62C of the General Laws and 64C of the General Laws relative to the assessment, collection, payment, abatement, verification and administration of taxes, including penalties, shall apply to the excise imposed by this section.
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An Act to properly value real estate transactions
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H2764
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HD2209
| 193
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{'Id': 'MCD1', 'Name': 'Marjorie C. Decker', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MCD1', 'ResponseDate': '2023-01-19T11:24:43.237'}
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[{'Id': 'MCD1', 'Name': 'Marjorie C. Decker', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MCD1', 'ResponseDate': '2023-01-19T11:24:43.2366667'}]
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Bill
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By Representative Decker of Cambridge, a petition (accompanied by bill, House, No. 2764) of Marjorie C. Decker for legislation to further regulate the value of real estate transactions. Revenue.
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SECTION 1. Chapter 59 of the General Laws is hereby amended by inserting after section 5N the following section:-
Section 5O. For the purposes of taxation, a trustee of a trust shall, if the disposition of a real property interest of the trust is less than its fair cash valuation, pay to a city or town the amount of the real property tax on any such disposition for the assessed fair cash valuation of such real property according to section 38.
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An Act authorizing the town of Norwell to establish a means tested senior citizen property tax exemption
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H2765
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HD2523
| 193
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{'Id': 'DFD1', 'Name': 'David F. DeCoste', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DFD1', 'ResponseDate': '2023-01-19T12:40:05.273'}
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[{'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-08-16T16:56:12.06'}, {'Id': None, 'Name': 'Ted Dawe', 'Type': 3, 'Details': None, 'ResponseDate': '2023-01-19T12:40:05.29'}, {'Id': 'DFD1', 'Name': 'David F. DeCoste', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DFD1', 'ResponseDate': '2023-01-19T12:40:05.2733333'}]
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Bill
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By Representative DeCoste of Norwell, a petition (accompanied by bill, House, No. 2765) of David F. DeCoste, Ted Dawe and Patrick M. O'Connor (by vote of the town) that the town of Norwell be authorized to establish a means tested senior citizen property tax exemption in said town. Revenue. [Local Approval Received.]
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An Act relative to the estate tax
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H2766
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HD2558
| 193
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{'Id': 'DFD1', 'Name': 'David F. DeCoste', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DFD1', 'ResponseDate': '2023-01-19T14:35:50.957'}
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[{'Id': 'DFD1', 'Name': 'David F. DeCoste', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DFD1', 'ResponseDate': '2023-01-19T14:35:50.9566667'}, {'Id': 'CMG1', 'Name': 'Colleen M. Garry', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CMG1', 'ResponseDate': '2023-01-19T14:43:23.0833333'}]
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Bill
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By Representative DeCoste of Norwell, a petition (accompanied by bill, House, No. 2766) of David F. DeCoste and Colleen M. Garry relative to the estate tax. Revenue.
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Section 2A of chapter 65C of the General Laws, as appearing in the 2018 Official Edition, is hereby amended by inserting after the word “commonwealth”, in line 3, the following words:- ; provided, however, that no tax shall be imposed on the transfer of an estate valued at or less than $1,040,000.
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An Act to further the protection of agricultural land
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H2767
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HD2579
| 193
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{'Id': 'DFD1', 'Name': 'David F. DeCoste', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DFD1', 'ResponseDate': '2023-01-19T14:46:45.517'}
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[{'Id': 'DFD1', 'Name': 'David F. DeCoste', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DFD1', 'ResponseDate': '2023-01-19T14:46:45.5166667'}]
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Bill
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By Representative DeCoste of Norwell, a petition (accompanied by bill, House, No. 2767) of David F. DeCoste relative to the imposition of the sales tax for the keeping of horses as a commercial enterprise. Revenue.
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SECTION 1. Paragraph (r) of section 6 of chapter 64H of the General Laws, as appearing in the 2016 Official Edition, is hereby amended, in line to 68, by inserting after the word “production” the following words:– ; the keeping of horses as a commercial enterprise.
SECTION 2. Paragraph (s) of said section 6 of said chapter 64, as so appearing, is hereby amended, in line 295, by inserting after the word “production” the following words:– ; the keeping of horses as a commercial enterprise.
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An Act relative to embarkation fees
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H2768
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HD2500
| 193
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{'Id': 'KAD1', 'Name': 'Kip A. Diggs', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/KAD1', 'ResponseDate': '2023-01-17T16:34:42.287'}
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[{'Id': 'KAD1', 'Name': 'Kip A. Diggs', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/KAD1', 'ResponseDate': '2023-01-17T16:34:42.2866667'}]
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Bill
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By Representative Diggs of Barnstable, a petition (accompanied by bill, House, No. 2768) of Kip A. Diggs relative to the imposition of embarkation fees from ferry services operated within the Hyannis Fire District. Revenue.
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Chapter 65 of the Acts of 2004 hereby amended by the following:-
Section 1. Section 11 of Chapter 55 of the Acts of 2003, as amended by sections 44-47 of Chapter 65 of the Acts of 2004 is hereby further amended by adding the following section: Section 11A. The Hyannis Fire District of the Town of Barnstable is hereby authorized to collect a voter approved embarkation fee from the ferry services that operate in the Hyannis Fire District. Said fee will be $.25 per passenger per ticket sold for all passenger ferry trips in the Hyannis Fire District. Such Fire District is authorized to establish a separate fund to be known as the Embarkation Fee Fund, which shall be kept separate and apart from other revenues of the Hyannis Fire District by the Treasurer of the Hyannis Fire District. Fees collected from passengers departing and returning to the Hyannis Fire District ports shall be remitted to the Massachusetts Commissioner of Revenue. The Commissioner shall deposit collected fees to the Embarkation Fee Fund of the Hyannis Fire District. Funds from the Embarkation Fee Fund shall be used for fire and public safety services provided by the Hyannis Fire District.
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An Act to promote employee ownership
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H2769
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HD3850
| 193
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{'Id': 'KAD1', 'Name': 'Kip A. Diggs', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/KAD1', 'ResponseDate': '2023-01-20T13:36:31.65'}
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[{'Id': 'KAD1', 'Name': 'Kip A. Diggs', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/KAD1', 'ResponseDate': '2023-01-20T13:36:31.65'}]
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Bill
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By Representative Diggs of Barnstable, a petition (accompanied by bill, House, No. 2769) of Kip A. Diggs relative to the taxation of certain business corporations sponsoring employee stock ownership plans. Revenue.
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Chapter 63 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting, after section 38FF, the following new section:-
Section 38GG. In determining the net income subject to tax under this chapter, a business corporation may deduct an amount equal to its earnings from capital gains from the sale of employer securities of a non-publicly traded business with fewer than 500 employees to an employee stock ownership plan, as defined in chapter 23D, that owns no less than 49 per cent of all outstanding employer securities issued by the business; provided, however, that the business corporation must be the sponsor of the employee stock ownership plan.
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An Act to protect innovation and entrepreneurship in the Commonwealth
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H277
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HD1262
| 193
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{'Id': 'E_C1', 'Name': 'Edward F. Coppinger', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/E_C1', 'ResponseDate': '2023-01-18T11:56:30.527'}
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[{'Id': 'E_C1', 'Name': 'Edward F. Coppinger', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/E_C1', 'ResponseDate': '2023-01-18T11:56:30.5266667'}]
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Bill
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By Representative Coppinger of Boston, a petition (accompanied by bill, House, No. 277) of Edward F. Coppinger relative to bad faith assertions of patent infringement. Consumer Protection and Professional Licensure.
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The General Laws are hereby amended by inserting after chapter 93L the following new chapter:-
CHAPTER 93M.
BAD FAITH ASSERTIONS OF PATENT INFRINGEMENT.
Section 1. As used in this chapter, the following terms shall, unless the context clearly requires otherwise, have the following meanings:
“Assertion of patent infringement”, (i) the sending or delivering of a demand letter to a target; (ii) the threatening of a target with litigation and asserting, alleging or claiming that the target has engaged in patent infringement; (iii) the sending or delivering of a demand letter to the customers of a target; or (iv) a claim or allegation, other than those made in litigation against a target, that a target has engaged in patent infringement or that a target should obtain a license to a patent in order to avoid litigation, or any similar assertion.
“Demand letter”, a letter, e-mail or other communication asserting, alleging or claiming that the target has engaged in patent infringement or that a target should obtain a license to a patent in order to avoid litigation, or any similar assertion.
“Target”, a person residing in, conducting substantial business in or having its principal place of business in Massachusetts against whom an assertion of patent infringement is made.
Section 2. (a) A person shall not make an assertion of patent infringement in bad faith. In determining whether a person has made an assertion of patent infringement in bad faith, and in addition to any other factor the court finds relevant, a court may consider whether:
(i) the demand letter failed to contain the following information: (A) the patent number; (B) the name and address of the patent owner or owners and assignee or assignees, if any; and (C) factual allegations concerning the specific areas in which the target’s products, services or technology infringe the patent or are covered by the claims in the patent;
(ii) prior to sending the demand letter, the person failed to conduct an analysis comparing the claims in the patent to the target’s products, services and technology, or such an analysis failed to identify specific areas in which the products, services and technology are covered by the claims in the patent;
(iii) the target requested information described in clause (i) that was not included in the demand letter, and the person failed to provide the information within a reasonable period of time;
(iv) the demand letter demanded payment of a license fee or response within an unreasonably short period of time;
(v) the person offers to license the patent for an amount that is not based on a reasonable estimate of the value of the license;
(vi) the claim or assertion of patent infringement was meritless and the person knew, or should have known, that the claim or assertion was meritless;
(vii) the claim or assertion of patent infringement was deceptive;
(viii) the person or its subsidiaries or affiliates have previously filed or threatened to file one or more lawsuits based on the same or similar claim of patent infringement and: (A) those threats or lawsuits lacked the information described in clause (i) of this subsection; or (B) the person attempted to enforce the claim of patent infringement in litigation and a court found the claim to be meritless; and
(ix) the patent has been held invalid or unenforceable in a final judgment or administrative decision.
(b) A court may consider the following factors and any other factors the court finds relevant, as evidence that a person has not made an assertion of patent infringement in bad faith:
(i) the demand letter contained the information described in clause (i) of subsection (a);
(ii) the target requested such information described in said clause (i) of said subsection (a) that was not included in the demand letter and the person provided the information within a reasonable period of time;
(iii) the person engaged in a good faith effort to establish that the target has infringed the patent and to negotiate an appropriate remedy; and
(iv) the person made a substantial investment in the use of the patent or in the production or sale of a product or item covered by the patent.
Section 3. (a) A target or a person aggrieved by a violation of this chapter may bring an action in superior court against a person who has made a bad-faith assertion of patent infringement.
The court may award to a plaintiff who prevails in an action brought pursuant to this chapter 1 or more of the following remedies: (i) equitable relief; (ii) damages; (iii) costs and fees, including reasonable attorneys’ fees; and (iv) exemplary damages in an amount equal to $50,000 or 3 times the total of damages, costs, and fees, whichever is greater.
(b) In an action arising out of this section or section 4, any person who has delivered or sent, or caused another to deliver or send, a demand letter to a target in Massachusetts has purposely availed themselves of the privileges of conducting business in the commonwealth and shall be subject to suit in the commonwealth, whether or not the person has transacted other business in the commonwealth.
Any person who by contract, agreement, or otherwise, directly or indirectly, arranged for the bad faith assertion of patent infringement and any person who otherwise caused or is legally responsible for such bad faith assertion of patent infringement under the principles of the common law shall be liable to a prevailing plaintiff for all damages, costs and fees. Such liability shall be joint and several.
(c) A court may award to a defendant who prevails in an action brought pursuant to this section costs and fees, including reasonable attorneys’ fees, if the court finds the action was not well-grounded in fact and warranted by existing law or was interposed for any improper purpose, such as to harass or to cause unnecessary delay or needless increase in the cost of litigation.
(d) This chapter shall not be construed to limit any right or remedy otherwise available under law to the commonwealth or to any person.
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An Act to ease the tax burden on older adults, people with disabilities and their caregivers
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H2770
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HD1137
| 193
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{'Id': 'CAD1', 'Name': 'Carol A. Doherty', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CAD1', 'ResponseDate': '2023-01-18T11:06:33.133'}
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[{'Id': 'CAD1', 'Name': 'Carol A. Doherty', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CAD1', 'ResponseDate': '2023-01-18T11:06:33.1333333'}, {'Id': 'A_S1', 'Name': 'Alan Silvia', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/A_S1', 'ResponseDate': '2023-02-02T13:06:09.5233333'}, {'Id': 'RME1', 'Name': 'Rodney M. Elliott', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RME1', 'ResponseDate': '2023-02-09T12:12:49.5566667'}, {'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-02-09T12:14:25.9266667'}, {'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-03-07T15:20:47.47'}, {'Id': 'PRF0', 'Name': 'Paul R. Feeney', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PRF0', 'ResponseDate': '2023-03-07T15:19:58.5333333'}, {'Id': 'JRO0', 'Name': 'Jacob R. Oliveira', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JRO0', 'ResponseDate': '2023-03-27T23:27:10.6966667'}]
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Bill
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By Representative Doherty of Taunton, a petition (accompanied by bill, House, No. 2770) of Carol A. Doherty and others relative to the tax burden on older adults, persons with disabilities and their caregivers. Revenue.
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Means-Tested Property Tax Relief for Older Adults
SECTION 1. Chapter 59 of the General Laws, as appearing in the 2016 Official Edition, is hereby amended by inserting after section 5N the following section:-
Section 5O. (a) As used in this section, the following words shall have the following meanings:--
“Parcel”, a unit of real property as defined by the assessors of the city or town under the deed for the property, including a condominium unit.
“Income”, taxpayer’s total income for the purposes of the circuit breaker income tax credit, as defined in paragraph (1) of subsection (k) of section 6 of chapter 62.
(b) In any city or town that accepts the provisions of this section, with respect to each qualifying parcel of real property classified as Class one, residential there shall be an exemption from the property tax equal to the total amount of tax that would otherwise be assessed without this exemption less the sum of: (i) 10 per cent of income, or such other percentage of income as determined under subsection (d); and (ii) the circuit breaker income tax credit under subsection (k) of section 6 of chapter 62 the applicant was eligible to receive in the year prior to the application being filed. In no event shall property taxes be reduced by more than 50 per cent by this exemption.
(c) The board of assessors may deny an application for an exemption pursuant to this section if they find the applicant has excessive assets that place them outside of the intended recipients of the senior exemption created by this section. Real property shall qualify for the exemption under subsection (b) if all of the following criteria are met:
Senior Citizen Circuit Breaker Tax Credit
(1) the real property is owned and occupied by a person whose prior year’s income did not exceed the income limit established in clause (i) of paragraph (3) of subsection (k) of section 6 of chapter 62 and adjusted pursuant to paragraph (4) of subsection (k) of section 6 of chapter 62 for the prior year, whichever such income limit applies to the individual’s filing status;
(2) the real property is owned by a single applicant age 65 or older at the close of the previous year or jointly by persons either of whom is age 65 or above at the close of the previous year and if the joint applicant is 60 years of age or older;
(3) the real property is owned and occupied by the applicant or joint applicants as their domicile;
(4) the applicant or at least 1 of the joint applicants has been domiciled in the city or town for at least 10 consecutive years before filing an application for the exemption;
(5) the maximum assessed value of the domicile does not exceed (i) the prior year’s average assessed value of a single-family residence for the city or town plus 10 per cent; and (ii) the valuation limit established in clause (ii) of paragraph (3) of subsection (k) of section 6 of chapter 62 and adjusted pursuant to paragraph (4) of said subsection (k) of said section 6 of said chapter 62 for the prior year; and
(6) the board of assessors has approved the application.
(d) The exemption under subsection (b) shall be in addition to any other exemption allowable under the General Laws; provided, however that there shall be a dollar cap on all the exemptions granted pursuant to this section equal to .5 per cent of the fiscal year’s total residential property tax levy for the city or town, including the levy for any regional high school if not included in the city’s or town’s tax levy at some subsequent date with the total exemption amount granted by this section allocated proportionally within the tax levy on all residential taxpayers. After the first year of such exemption, the total cap on the exemptions granted pursuant to this section shall be set annually by the board of selectmen, in the case of a town, the city manager, in the case of a city under a Plan E form of government, or the city council, in the case of all other cities, within a range of .5 to 1 per cent of the residential property tax levy for the city or town, including the levy for any regional high school. In the event that benefits to the applicants may be limited because the percentage established annually by the selectmen, city manager or city council would otherwise be exceeded, the benefits shall be allocated by raising the income percentage as required in subsection (b) as necessary to not exceed the cap. In the event the cap exceeds the need for the exemption, the total cap on the exemptions granted by this section shall be reduced to meet the need.
(e) A person who seeks to qualify for the exemption under subsection (b) shall, before the deadline established by the board of assessors, file an application, on a form to be adopted by the board of assessors, with the supporting documentation of the applicant’s income and assets as described in the application. The application shall be filed each year for which the applicant seeks the exemption.
(f) No exemption shall be granted under this section until the department of revenue certifies a residential tax rate for the applicable tax year where the total exemption amount is raised by a burden shift within the residential tax levy.
(g) The exemption under this section shall expire every three years after its acceptance or re-acceptance; provided, however, that a city or town which has accepted this section may re-accept this section for additional 3-year intervals by a vote of the legislative body of said city or town.
Promotion of Disability Employment Tax Credit
SECTION 2. The executive office of health and human services, in coordination with the Massachusetts rehabilitation commission, established pursuant to section 76 of chapter 6 of the General Laws, shall publicly promote the disability employment tax credit pursuant to 101 CMR 28 to provide information to employers in the Commonwealth. The executive office, in coordination with the Massachusetts rehabilitation commission, shall report all efforts related to the public promotion of the disability employment tax credit to the joint committee on labor and workforce development not later than December 31, 2023
SECTION 3. Subparagraph (9) of paragraph (a) of part B of section 3 of chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking out, in line 109, the figure “3,000” and inserting in place thereof the following figure:- 5,000.
SECTION 4. Paragraph (1) of subsection (a) of section 5 of said chapter 62, as so appearing, is hereby amended by striking out, in line 6, the words “eight thousand dollars” and inserting in place thereof the following figure:- $12,550.
SECTION 5. Said subsection (a) of said section 5 of said chapter 62, as so appearing, is hereby amended by striking out paragraph (2) and inserting in place thereof the following 2 paragraphs:-
(2) in the case of a husband and wife filing a joint return, $25,100, or
(3) in the case of a person filing as head of household, $18,800.
SECTION 6. Paragraph (2) of subsection (k) of section 6 of said chapter 62, as so appearing, is hereby amended by striking out, in line 447, the figure “750” and inserting in place thereof the following figure:- 1,755.
SECTION 7. Subsection (x) of said section 6 of said chapter 62, as most recently amended by section 31 of chapter 102 of the acts of 2021, is hereby further amended by striking out the figure “240” and inserting in place thereof the following figure:- 480.
SECTION 8. Said subsection (x) of said section 6 of said chapter 62, as so amended, is hereby further amended by striking out the figure “480” and inserting in place thereof the following figure:- 960.
SECTION 9. Subsection (y) of said section 6 of said chapter 62, as most recently amended by section 33 of said chapter 102, is hereby further amended by striking out the figure “180” and inserting in place thereof the following figure:- 360.
SECTION 10. Said subsection (y) of said section 6 of said chapter 62, as so amended, is hereby further amended by striking out the figure “360” and inserting in place thereof the following figure:- 720.
SECTION 11. Subsection (a) of section 6 of chapter 62C of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking out, each time it appears, in line 4, lines 6 to 7 and line 17, the words “eight thousand dollars” and inserting in place thereof, in each instance, the following words:- the thresholds specified in subsection (a) of section five of chapter sixty-two.
SECTION 12. Section 2A of chapter 65C of the General Laws, as so appearing, is hereby amended by striking out subsection (a) and inserting in place the following subsection:-
(a) A tax is hereby imposed upon the transfer of the estate of each person dying on or after January 1, 1997 who, at the time of death, was a resident of the commonwealth. The amount of the tax shall be equal to the credit for state death taxes that would have been allowable to a decedent’s estate as computed under Code section 2011, as in effect on December 31, 2000, hereinafter referred to as the “credit”. In the event that the federal gross estate of a person includes real or tangible personal property located outside of Massachusetts at the time of death, the tax shall be reduced by an amount equal to the proportion of such allowable credit as the value of said real or tangible personal property located outside of Massachusetts bears to the value of the entire federal gross estate wherever situated, as determined under Code section 2011, as in effect on December 31, 2000.
SECTION 13. Said section 2A of said chapter 65C, as so appearing, is hereby further amended by adding the following subsection:-
(f) Effective for the estates of decedents dying on or after July 1, 2022, for purposes of computing the tax imposed by subsections (a) and (b), the credit shall be determined based on the value of the federal taxable estate after such estate is reduced by $2,000,000. Estates of decedents dying on or after July 1, 2022 are not required to pay any tax under subsections (a) and (b) if the value of the federal taxable estate is $2,000,000 or less. For purposes of this subsection, the federal taxable estate is the federal gross estate less any Qualified Conservation Exclusion elected under Code section 2031(c), as in effect on December 31, 2000, and further reduced by the deductions allowable by the Code, as in effect on December 31, 2000.
Family Caregiver Tax Credit
SECTION 14. Section 6 of chapter 62 of the General Laws, as appearing in the 2018 Official Edition, is hereby amended by inserting after subsection (v) the following new subsection:-
(w)(1) As used in this subsection, the following words shall have the following meanings unless the context clearly requires otherwise:
"Activities of daily living", Everyday functions and activities, which individuals usually do without help including, but not limited to, bathing, continence, dressing, eating, toileting and transferring.
"Eligible family member", an individual who (1) is at least eighteen years of age during a taxable year, (2) requires assistance with at least one activity of daily living, and (3) qualifies as a dependent, spouse, parent or other relation by blood or marriage, including an in-law, grandparent, grandchild, step-parent, aunt, uncle, niece, or nephew of the family caregiver.
“Evaluation year”, the year in which an evaluation of the tax credit is to be complete. The evaluation year shall be every 5 years after the effective date of this subsection.
"Family Caregiver", an individual who is a resident taxpayer for the taxable year and had eligible expenditures, as described in paragraph (3) of this subsection, with respect to 1 or more eligible family members during the taxable year. In the case of a joint return, the term includes the individual and the individual's spouse. The family caregiver claiming the credit must have a Massachusetts adjusted gross income of less than $75,000 for an individual and $150,000 for a couple and incur uncompensated expenses directly related to the care of an eligible care recipient.
(2) A taxpayer who is a family caregiver is eligible to receive for a taxable year is equal to a refundable credit against the taxes imposed by this chapter. The credit shall be equal to 100 per cent of the eligible expenditures incurred by the taxpayer during the taxable year, with a maximum allowable credit of $1,500.
(3) Expenditures eligible to be claimed for the tax credit include the costs associated with:
(i) the improvement or alteration to the family caregiver's primary residence to permit eligible family member to remain mobile, safe, and independent;
(ii) the purchase or lease of equipment that is necessary to assist an eligible family member in carrying out one or more activities of daily living; and
(iii) other goods, services, or supports that assist the family caregiver in providing care to an eligible family member, such as expenditures related to hiring a home care aide or personal care attendant, respite care, adult day health, transportation, legal and financial services and assistive technology.
(4) No taxpayer shall be entitled to claim a tax credit under this subsection for the same eligible expenditures claimed by another taxpayer. The total amount of tax credits claimed by family caregivers shall not exceed $1,500 for the same eligible family member. If two or more family caregivers claim tax credits for the same eligible family member, the total of which exceeds $1,500, the total amount of the credit allowed shall be allocated in amounts proportionate to each eligible taxpayer’s share of the total amount of the eligible expenditures for the eligible family member.
(5) A taxpayer may not claim a tax credit under this section for expenses incurred in carrying out general household maintenance activities, including painting, plumbing, electrical repairs or exterior maintenance, and must be directly related to assisting the family caregiver in providing care to an eligible family member.
(6) The commissioner of the department of revenue shall promulgate rules and regulations relative to the administration and enforcement of this subsection.
(7) The commissioner shall annually, not later than September 1, file a report with the house and senate committees on ways and means, the chairs of the joint committee on revenue and the chairs of the joint committee on elder affairs identifying, by community, the total amount of tax credits claimed and the total number of tax filers who received the tax credit for the preceding fiscal year.
(8) On or before May 31 of the year before the evaluation year, there shall be established a committee entitled the Caregiver Tax Credit Evaluation Committee to conduct a review of the tax credit.
The committee shall be comprised of 7 members: 2 of whom shall be appointed by the secretary of the executive office of health and human services; 2 of whom shall be appointed by the secretary of the executive office of elder affairs; 1 of whom shall be appointed by the secretary of the executive office for administration and finance; 1 of whom shall be appointed by the president of the senate; and 1 of whom shall be appointed by the speaker of the house of representatives.
The committee shall: (1) examine the purpose for which the tax credit was established; (2) determine whether the original intent of the tax credit is still appropriate; (3) examine whether the tax credit is meeting its objectives; (4) examine whether the purposes of the tax credit could be more efficiently and effectively carried out through alternative methods; and (5) calculate the costs of providing the tax credit, including the administrative cost and lost revenues to the Commonwealth.
The committee shall file a report of its findings with the senate and house clerks and with the governor, which shall include a recommendation as to whether the tax credit should be continued, with or without changes, or be terminated. The report shall be accompanied by any legislation that is needed to accomplish the recommendations of the report. The report shall be filed no later than December 31 of the evaluation year.
Effective Dates
SECTION 15. Sections 10 and 11 shall take effect for the estates of decedents dying on or after July 1, 2024.
SECTION 16. Except as otherwise specified, this act shall take effect for taxable years beginning on or after January 1, 2024
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An Act establishing an excise tax on guns and ammunition
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H2771
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HD2959
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{'Id': 'M_D2', 'Name': 'Mindy Domb', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_D2', 'ResponseDate': '2023-01-19T19:42:32.18'}
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[{'Id': 'M_D2', 'Name': 'Mindy Domb', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_D2', 'ResponseDate': '2023-01-19T19:42:32.18'}]
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Bill
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By Representative Domb of Amherst, a petition (accompanied by bill, House, No. 2771) of Mindy Domb for legislation to establish an excise tax on guns and ammunition. Revenue.
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SECTION 1. Chapter 29 of the General Laws is hereby amended by inserting after section 2HHHHH, as inserted by section 4 of chapter 142 of the acts of 2019, the following section:-
2IIIII. There is hereby established and set up on the books of the commonwealth a separate fund to be known as the Public Health and Safety Fund to be administered and expended by the secretary of health and human services, in consultation with the secretary of public safety and security, for gun buy-back programs for low-income communities; community-based public health interventions and research to prevent gun violence; and services for gun violence survivors and victims’ family members. There shall be credited to the fund the money received from excises collected pursuant to sections 120 and 122B of chapter 140. Amounts credited to the fund shall not be subject to further appropriation and money remaining in the fund at the close of a fiscal year shall not revert to the General Fund and shall be available for expenditure in subsequent fiscal years.
SECTION 2. Section 122 of chapter 140 of the General Laws, as so appearing, is hereby amended by adding the following 2 paragraphs:-
In addition to any other fee or excise provided for under state or federal law, every person licensed to sell or supply firearms pursuant to this section shall pay to the commissioner of revenue an excise equal to 36 per cent of the wholesale value of such firearm sold or supplied.
All revenues received from this excise, together with any penalties, forfeitures, interest, costs of suits and fines collected by the commissioner in connection therewith, less all amounts refunded or abated in connection therewith, all as determined by the commissioner of revenue according to the commissioner’s best information and belief, shall be credited to the Public Health and Safety Fund established pursuant to 2IIIII of chapter 29.
SECTION 3. Section 122B of said chapter 140, as so appearing, is hereby amended by adding the following 2 paragraphs:-
In addition to any other fee or excise provided for under state or federal law, every person licensed to sell or supply ammunition pursuant to this section shall pay to the commissioner of revenue an excise equal to 36 per cent of the wholesale value of a single round of each such round of ammunition sold or supplied.
All revenues received from this excise, together with any penalties, forfeitures, interest, costs of suits and fines collected by the commissioner in connection therewith, less all amounts refunded or abated in connection therewith, all as determined by the commissioner of revenue according to the commissioner’s best information and belief, shall be credited to the Public Health and Safety Fund established pursuant to 2IIIII of chapter 29.
SECTION 4. Said chapter 140, as so appearing is hereby amended by inserting after section 122B the following section:-
Section 122B½. Every licensee under sections 122 and 122B shall, on or before the twentieth day of each calendar month file with the commissioner of revenue a return for each place of business maintained stating the quantity of firearms and ammunition sold by such licensee in the commonwealth during the preceding calendar month. Such return shall contain or be accompanied by such further information as the commissioner shall require. If licensee ceases to sell firearms or ammunition within the commonwealth the licensee shall immediately file with commissioner return for the period ending with such cessation.
If a person fails to file the return required by this subsection the person shall be liable for a penalty of $1,000 for each failure. The penalty shall be considered assessed upon the issuance by the commissioner of a notice to the taxpayer setting out the amount of the penalty the period for which the information return was due. No other notice or demand for payment shall be required as a prerequisite to the imposition or collection of a penalty imposed under this subsection, and the penalty shall be collected in the same manner as a tax.
SECTION 5. The commissioner of revenue shall promulgate regulations necessary for the implementation of this act.
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An Act relative to increasing economic development and business opportunity in the design and manufacture of video games through the use of tax credits
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H2772
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HD2994
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{'Id': 'DMD1', 'Name': 'Daniel M. Donahue', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DMD1', 'ResponseDate': '2023-01-18T20:31:44.627'}
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[{'Id': 'DMD1', 'Name': 'Daniel M. Donahue', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DMD1', 'ResponseDate': '2023-01-18T20:31:44.6266667'}]
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Bill
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By Representative Donahue of Worcester, a petition (accompanied by bill, House, No. 2772) of Daniel M. Donahue relative to increasing economic development and business opportunity in the design and manufacture of video games through the use of tax credits. Revenue.
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Section 1. Section 6 of Chapter 62 of the General Laws, as appearing in the 2010 Official Edition, is further amended in section (l)(1) by adding at line 428 the following two paragraphs:
"Video games" means interactive software that (a) is produced for distribution on or accessed via electronic media, including without limitation software that may be accessed via or downloaded from the Internet or mobile networks and software that is distributed on optical media, or embedded in, or downloadable to electronic devices, including without limitation mobile phones, portable game systems and personal digital assistants (PDAs); (b) users may interact with via an electronic device, which may include without limitation a computer, a game system, a mobile phone, and a personal digital assistant (PDA), in order to achieve a goal or set of goals; and (c) include an appreciable quantity of text, sound, fixed images, animated images, and/or 3-D geometry. Permissible examples of video games are massive multiplayer online games, casual games, console games, virtual worlds, computer games, and mobile games. "Video games" shall not include products intended to facilitate gambling in any direct or indirect manner, including without limitation Internet gambling websites, video slot machines and video 15 poker machines.
“Video game production company” means a company including its subsidiaries engaged in the business of producing video games. The term “video game production company” shall not mean or include any company which is more than 25 per cent owned, affiliated, or controlled, by any company or person which is in default on a loan made by the Commonwealth or a loan guaranteed by the Commonwealth.
Section 2: Section 6 of Chapter 62 of the General Laws, as appearing in the 2008 Official Edition, is further amended in section (l)(1) by adding at line 429 after “motion picture” the following term: “, or video games,” .
Section 3: Section 6 of Chapter 62 of the General Laws, as appearing in the 2008 Official Edition, is further amended in section (l)(1) by adding at line 431 after “motion picture” the following term: “, or video game,” .
Section 4: Section 6 of Chapter 62 of the General Laws, as appearing in the 2008 Official 28 Edition, is further amended in section (l)(1) by adding at line 436 after “motion picture” the following term: “, or video game,” .
Section 5: Section 6 of Chapter of the General Laws, as appearing in the 2008 Official Edition, is further amended in section (l)(1) by adding at line 444 after “motion picture” the 33 following term: “, or video game,” .
Section 6: Section 6 of Chapter 62 of the General Laws, as appearing in the 2008 Official Edition, is further amended in section (l)(2) by adding at line 449 after “motion picture” the following term: “, or video games,” .
Section 7: Section 6 of Chapter 62 of the General Laws, as appearing in the 2008 Official 38 Edition, is further amended in section (l)(2) by adding at line 452 after “motion picture” the following term: “, or video games,” .
Section 8: Section 6 of Chapter 62 of the General Laws, as appearing in the 2008 Official Edition, is further amended in section (l)(2) by adding at line 455 after “motion picture production company” the following term: “, or video game production company,” .
Section 9: Section 6 of Chapter 62 of the General Laws, as appearing in the 2008 Official Edition, is further amended in section (l)(3) by adding at line 463 after “motion picture” the following term: “, or video games,” .
Section 10: Section 6 of Chapter 62 of the General Laws, as appearing in the 2008 Official Edition, is further amended in section (l)(3) by adding at line 466 after “motion picture” the following term: “, or video games,” .
Section 11: Section 6 of Chapter 62 of the General Laws, as appearing in the 2008 Official Edition, is further amended in section (5)(ii) by adding at line 491 after “motion picture” the following term: “, or video games,” .
Section 12: Section 38X as appearing in the 2008 Official Edition, is further amended in subsection (a) by adding at line 21 the following two paragraphs: "Video games" means interactive software that (a) is produced for distribution on or accessed via electronic media, including without limitation software that may be accessed via or downloaded from the Internet or mobile networks and software that is distributed on optical media, or embedded in, or downloadable to electronic devices, including without limitation mobile phones, portable game systems and personal digital assistants (PDAs); (b) users may interact with via an electronic device, which may include without limitation a computer, a game system, a mobile phone, and a personal digital assistant (PDA), in order to achieve a goal or set of goals; and (c) include an appreciable quantity of text, sound, fixed images, animated images, and/or 3-D geometry. Permissible examples of video games are massive multiplayer online games, casual games, console games, virtual worlds, computer games, and mobile games.
"Video games" shall not include products intended to facilitate gambling in any direct or indirect 66 manner, including without limitation Internet gambling websites, video slot machines and video 67 poker machines.
“Video Game Production Company”, a company including its subsidiaries engaged in the business of producing video games. The term “video game production company” shall not mean or include any company which is more than 25 per cent owned, affiliated, or controlled, by any company or person which is in default on a loan made by the Commonwealth or a loan guaranteed by the Commonwealth.
Section 13: Section 38X of Chapter 63 of the General Laws, as appearing in the 2008 Official Edition, is further amended in subsection (a) by adding at line 23 after “motion picture” the following term: “, or video games,” .
Section 14: Section 38X of Chapter 63 of the General Laws, as appearing in the 2008 Official Edition, is further amended in subsection (a) by adding at line 25 after “motion picture” the following term: “, or video game,” .
Section 15: Section 38X of Chapter 63 of the General Laws, as appearing in the 2008 Official Edition, is further amended in subsection (a) by adding at line 29 after “motion picture” the following term: “, or video games,” .
Section 16: Section 38X of Chapter 63 of the General Laws, as appearing in the 2008 Official Edition, is further amended in subsection (a) by adding at line 30 after “motion picture” the following term: “, or video games,” .
Section 17: Section 38X of Chapter 63 of the General Laws, as appearing in the 2008 Official Edition, is further amended in subsection (a) by adding at line 37 after “motion picture” the following term: “, or video games,” .
Section 18: Section 38X of Chapter 63 of the General Laws, as appearing in the 2008 Official Edition, is further amended in subsection (b) by adding at line 42 after “motion picture” the following term: “, or video games,” .
Section 19: Section 38X of Chapter 63 of the General Laws, as appearing in the 2008 Official Edition, is further amended in subsection (b) by adding at line 45 after “motion picture” the following term: “, or video games,” .
Section 20: Section 38X of Chapter 63 of the General Laws, as appearing in the 2008 Official Edition, is further amended in subsection (b) by adding at line 47 after “motion picture 98 production company” the following term: “, or video game production company,” .
Section 21: Section 38X of Chapter 63 of the General Laws, as appearing in the 2008 100 Official Edition, is further amended in subsection (c) by adding at line 56 after “motion picture” 101 the following term: “, or video games,” .
Section 22: Section 38X of Chapter 63 of the General Laws, as appearing in the 2008 Official Edition, is further amended in subsection (c) by adding at line 59 after “motion picture” the following term: “, or video games,” .
Section 23: Section 38X of Chapter 63 of the General Laws, as appearing in the 2008 Official Edition, is further amended in subsection (e)(2) by adding at line 84 after “motion 107 picture” the following term: “, or video games,” .
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An Act providing incentives to the digital interactive media/entertainment industries
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H2773
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HD3991
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{'Id': 'DMD1', 'Name': 'Daniel M. Donahue', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DMD1', 'ResponseDate': '2023-01-20T15:53:44.193'}
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[{'Id': 'DMD1', 'Name': 'Daniel M. Donahue', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DMD1', 'ResponseDate': '2023-01-20T15:53:44.1933333'}]
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Bill
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By Representative Donahue of Worcester, a petition (accompanied by bill, House, No. 2773) of Daniel M. Donahue relative to providing tax incentives to the digital interactive media/entertainment industries. Revenue.
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SECTION 1. Subsection (l)(1) of Section 6 of chapter 62 of the General Laws is hereby amended by adding the following definitions:-
“Digital interactive media/Interactive Entertainment” means products or platforms that are intended for commercial production, use, or distribution; that contain at least two of the following types of data: text, sound, fixed images, animated images, video, video effects or 3D geometry; and that have all of the following three characteristics:
(i) “Digital” means a system that uses discrete (discontinuous) values ordinarily symbolized numerically to represent information for input, processing, transmission, and storage. A digital system would be contrasted with an “analog” system, which uses a continuous range of values to represent information. The term “digital” includes, but is not limited to information input, processed, transmitted and stored via the Internet.
(ii) “Interactive” means a digital media system for inputting, processing, transmitting, or storing information or data in which users of the system are able to respond to the digital media system by inputting, transmitting, processing, or storing information or data in response to the information or data provided to them through the digital media system. “Digital media system” means communications delivered via electronic energy where the information stored, transmitted, or received is in digital form.
(iii) “Media” means communication tools used to store, transmit, distribute, and deliver information and data. The term "media" includes methods and mechanisms for information distribution through, but not limited to distributed networks, such as the Internet, and through physical media such as compact disc, CD-ROM, various types of DVD, and other removable storage drives and devices.
Digital interactive media/Interactive Entertainment shall not include: (i) software development designed and developed primarily for internal or operational purposes of the company, (ii) largely static Internet sites designed to provide information about a person, business, company, or firm, or (iii) products regulated under the applicable gambling law.
“Digital Interactive Media Production Company” means a company including any subsidiaries engaged in the business of producing Digital Interactive Media.
The term “digital interactive media production company” shall not mean or include any company which is more than 25 per cent owned, affiliated, or controlled, by any company or person which is in default on a loan made by the commonwealth or a loan guaranteed by the commonwealth.
“Digital Interactive Media Production expense” means all expenditures in the state directly relating to including without limitation the following: testing software, source code development, patches, updates, sprites, three-dimensional models, engine development and other back-end programming activities, performance and motion capture, audio production, tool development, original scoring, and level design; costs associated with photography and sound synchronization, lighting and related services; live operations, information technology support, data analysis and activities related to a community of users; rental of facilities and equipment; purchase of prepackaged audio files, video files, photographic, or libraries; purchase of licenses to use pre-recorded audio files, video, or photographic files; development costs associated with producing audio files and video files to be used in the production of the end product under development. This shall include all professionals whose work is directly related to the digital interactive media including accountants and lawyers.
Digital Interactive Media Production expenses shall not include any of the following: (i) expenditures for or related to marketing, promotion and distribution, (ii) administrative, payroll, and management services which are not directly related to digital interactive media management or production, (iii) amounts that are later reimbursed by the state, (iv) costs related to the transfer of tax credits and (v) amounts that are paid to persons or entities as a result of their participation in profits from the exploitation of the production.
Subsection (l)(1) of Section 6 of chapter 62 of the General Laws is hereby further amended by amending the following definitions:-
“Massachusetts production expense”, a Motion Picture Production Expense or Digital Interactive Media Production Expense that was clearly and demonstrably incurred in the commonwealth.
SECTION 2. Subsection (l)(2) of Section 6 of chapter 62 of the General Laws is hereby amended by adding after “is equal to or greater than $1,000,000” the following:-
A taxpayer engaged in the making of Digital Interactive Media shall be allowed a credit against the taxes imposed by this chapter for the employment of persons within the commonwealth in connection with the production in the commonwealth within any consecutive 12 month period. The credit shall be equal to 25 per cent of the total aggregate payroll paid by a Digital Interactive Media production company that constitutes Massachusetts source income, when total production costs incurred in the commonwealth equal or exceed $50,000 during the taxable year. For purposes of this subsection, the term “total aggregate payroll” shall not include the salary of any employee whose salary is equal to or greater than $1,000,000.
SECTION 3. Subsection (l)(3) of Section 6 of chapter 62 of the General Laws is hereby amended by adding after “total principal photography days of the film take place in the commonwealth” the following:-
A taxpayer shall be allowed an additional credit against the taxes imposed by this chapter equal to 25 per cent of all Massachusetts production expenses, where the production takes place in a gateway municipality.
SECTION 4. Subsection (l)(5)(ii) of Section 6 of chapter 62 of the General Laws is hereby amended by adding after “in connection with any motion picture” the following:- “or digital interactive media”.
SECTION 5. Subsection (l)(7) of Section 6 of chapter 62 of the General Laws is hereby amended by adding after “the administration of this subsection.” the following:- “There shall be within the Massachusetts Film Office a division to manage, oversee, and administer the Digital Interactive Media/Interactive Entertainment programs and to encourage digital interactive media management and production in the state.
SECTION 6. Section 38X of Chapter 63 of the General Laws is hereby amended in subsection (a) by striking the definition of “Massachusetts production expense” and inserting in place thereof the following:-
“Massachusetts production expense”, a production expense for the motion picture or digital interactive media clearly and demonstrably incurred in the commonwealth.
Said section is further amended in subsection (b) by adding the following:-
A taxpayer engaged in the making of Digital Interactive Media shall be allowed a credit against the taxes imposed by this chapter for the employment of persons within the commonwealth in connection with the production in the commonwealth within any consecutive 12 month period. The credit shall be equal to 25 per cent of the total aggregate payroll paid by a Digital Interactive Media production company that constitutes Massachusetts source income, when total production costs incurred in the commonwealth equal or exceed $50,000 during the taxable year. For purposes of this subsection, the term “total aggregate payroll” shall not include the salary of any employee whose salary is equal to or greater than $1,000,000.
Said section is further amended in subsection (c) by adding the following:-
A taxpayer shall be allowed an additional credit against the taxes imposed by this chapter equal to 25 per cent of all Massachusetts production expenses, where the production takes place in a gateway municipality.
SECTION 7. Section 6 of chapter 64H is hereby amended by striking subsection (ww) and inserting in place thereof the following:-
(ww) Sales of tangible personal property to a qualifying motion picture production company, Digital Interactive Media Company or to an accredited film school student or Digital Interactive Media school student for the production expenses related to a school film project or Digital Interactive Media project.
For the purposes of this paragraph a qualifying motion picture production company must expend in the aggregate not less than $50,000 within the commonwealth in connection with the filming or production of one or more motion pictures in the commonwealth within any consecutive 12 month period and have the approval of the secretary of economic development and the commissioner.
For the purposes of this paragraph a qualifying Digital Interactive Media production company must expend in the aggregate not less than $50,000 within the commonwealth in connection with the production in the commonwealth within any consecutive 12 month period and have the approval of the secretary and the commissioner.
Any motion picture production company that intends to film all, or parts of, a motion picture or television program in the commonwealth and qualify for the exemption provided by this paragraph shall provide an estimate of total expenditures to be made in the commonwealth in connection with the filming or production of such motion picture or television program and shall designate a member or representative of the motion picture production company as a primary liaison with the commissioner for the purpose of facilitating the proper reporting of expenditures and other information as required by the commissioner. Said estimate of expenditures shall be filed prior to the commencement of filming in the commonwealth. Any qualifying motion picture production company that has been approved which fails to expend $50,000 within a consecutive 12 month period shall be liable for the sales taxes that would have been paid had the approval not been granted. The sales taxes shall be considered due as of the date that taxable expenditures were made.
Any Digital Interactive Media Production Company that intends to produce all, or parts of, a Digital Interactive Media production in the commonwealth and qualify for the exemption provided by this paragraph shall provide an estimate of total expenditures to be made in the commonwealth in connection with the production Digital Interactive Media and shall designate a member or representative of the Digital Interactive Media production company as a primary liaison with the commissioner for the purpose of facilitating the proper reporting of expenditures and other information as required by the commissioner. Said estimate of expenditures shall be filed no sooner than the beginning of the tax year for the qualified Digital Interactive Media production company or within 90 days of the start of Digital Interactive Media Production expenses and before the end of Digital Interactive Media Production expenses or within one year after the end of tax year for the qualified Digital Interactive Media production company claiming the tax credit. Any qualifying Digital Interactive production company that has been approved which fails to expend $50,000 within a consecutive 12 month period shall be liable for the sales taxes that would have been paid had the approval not been granted. The sales taxes shall be considered due as of the date that taxable expenditures were made.
The commissioner shall promulgate rules for the implementation of this paragraph.
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An Act relative to tax abatement for Gold Star Widow Josephine Parella
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H2774
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HD2803
| 193
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{'Id': 'PJD1', 'Name': 'Paul J. Donato', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PJD1', 'ResponseDate': '2023-01-19T16:34:44.273'}
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[{'Id': 'PJD1', 'Name': 'Paul J. Donato', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PJD1', 'ResponseDate': '2023-01-19T16:34:44.2733333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2774/DocumentHistoryActions
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Bill
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By Representative Donato of Medford, a petition (accompanied by bill, House, No. 2774) of Paul J. Donato for legislation to authorize a payment from the general fund to Josephine Parella of the city of Medford for certain property taxes. Revenue.
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An Act providing reimbursement of property taxes to Gold Star Widow Josephine Parella.
Section 2 of chapter 24 of the acts of 2021 is hereby amended by inserting after item 1599-2003 the following item:- 1599-XXXX For payment from the general fund to Gold Star mother Josephine Parella of the city of Medford for 51 years of property taxes paid by Ms. Parella despite her exemption pursuant to paragraph (e) of clause twenty-second of section 5 of chapter 59 of the General Laws; provided, that payment shall be disbursed prior to December 31, 2022……… $20,400
Also providing that Veterans Service Offices are mandated to provide Gold Star Families in the area of their property tax exemption and also provide that information to treasurers and assessors offices in their area"
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An Act relative to taxing corporations who own single family households
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H2775
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HD3202
| 193
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{'Id': 'PJD1', 'Name': 'Paul J. Donato', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PJD1', 'ResponseDate': '2023-01-20T10:52:23.667'}
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[{'Id': None, 'Name': 'Sean Garrity', 'Type': 3, 'Details': None, 'ResponseDate': '2023-01-20T10:52:23.6666667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2775/DocumentHistoryActions
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Bill
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By Representative Donato of Medford (by request), a petition (accompanied by bill, House, No. 2775) of Sean Garrity relative to taxing corporations who own single family households. Revenue.
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Massachusetts would impose a new property tax on corporations owning single family households in the state. This rate would be $9 per 1,000 of the assessed value of the property. This rate would be implemented over 3 years ($3 per year increase).
The revenue from this tax would go towards funding the tax program, chapter 70 and expanding public transit capabilities.
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An Act relative to fines on certain commercial and revenue property
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H2776
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HD407
| 193
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{'Id': 'WJD1', 'Name': 'William J. Driscoll, Jr.', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/WJD1', 'ResponseDate': '2023-01-12T12:16:44.907'}
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[{'Id': 'WJD1', 'Name': 'William J. Driscoll, Jr.', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/WJD1', 'ResponseDate': '2023-01-12T12:16:44.9066667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2776/DocumentHistoryActions
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Bill
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By Representative Driscoll of Milton, a petition (accompanied by bill, House, No. 2776) of William J. Driscoll, Jr., relative to fines on certain commercial and revenue property in written returns of information to determine the valuation of real property. Revenue.
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SECTION 1. Section 38D of Chapter 59 is hereby amended by deleting the section and replacing it with the following:
Section 38D. A board of assessors may request the owner or lessee of any real property to make a written return under oath within sixty days containing such information as may reasonably be required by it to determine the actual fair cash valuation of such property.
Failure of an owner or lessee of real property to comply with such request within 60 days after it has been made by the board of assessors shall be automatic grounds for dismissal of a filing at the appellate tax board. The appellate tax board and the county commissioners shall not grant extensions for the purposes of extending the filing requirements unless the applicant was unable to comply with such request for reasons beyond his control or unless he attempted to comply in good faith. If any owner or lessee of real property in a return made under this section makes any statement which he knows to be false in a material particular, such false statement shall bar him from any statutory appeal under this chapter.
If an owner or lessee of Class one, residential property fails to submit the information within the time and in the form prescribed, the owner shall be assessed an additional penalty for the next ensuing tax year in the amount of $50 for single family dwellings and $250 for all other residential real estate, but only if the board of assessors informed the owner or lessee that failure to submit such information would result in the penalty.
If an owner or lessee of Class three, commercial or Class four, industrial property fails to submit the information within the time and in the form prescribed, the owner or lessee shall be assessed an additional penalty for the next ensuing tax year in the amount of $250 but only if the board of assessors informed the owner or lessee that failure to so submit such information would result in the penalty.
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An Act excluding the Segal AmeriCorps Educational Award from taxable income
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H2777
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HD901
| 193
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{'Id': 'WJD1', 'Name': 'William J. Driscoll, Jr.', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/WJD1', 'ResponseDate': '2023-01-17T14:23:02.083'}
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[{'Id': 'WJD1', 'Name': 'William J. Driscoll, Jr.', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/WJD1', 'ResponseDate': '2023-01-17T14:23:02.0833333'}, {'Id': 'JCD1', 'Name': 'James C. Arena-DeRosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JCD1', 'ResponseDate': '2023-03-23T09:16:24.09'}, {'Id': 'P_M1', 'Name': 'Paul McMurtry', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/P_M1', 'ResponseDate': '2023-03-27T11:14:32.8866667'}, {'Id': 'S_M1', 'Name': 'Samantha Montaño', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/S_M1', 'ResponseDate': '2023-05-15T11:09:40.94'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2777/DocumentHistoryActions
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Bill
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By Representative Driscoll of Milton, a petition (accompanied by bill, House, No. 2777) of William J. Driscoll, Jr., relative to excluding the Segal AmeriCorps Educational Award from taxable income. Revenue.
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SECTION 1. Section 3 of Chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended in paragraph (a) of Subsection B by adding the following subparagraph (20): The AmeriCorps Segal Education Award, as stipulated in subtitle D of title I of the National and Community Service Act of 1990. The AmeriCorps Segal Education Award is available to individuals who complete a term of service in the AmeriCorps program. The education award can be used to pay education costs at eligible institutions of higher learning including technical schools, for educational training, or to repay qualified student loans, as determined eligible by the federal government.
SECTION 2. This law shall become effective 180 days after its passage.
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An Act excluding student loan forgiveness from taxable income for permanently and totally disabled veterans
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H2778
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HD943
| 193
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{'Id': 'WJD1', 'Name': 'William J. Driscoll, Jr.', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/WJD1', 'ResponseDate': '2023-01-17T14:47:34.727'}
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[{'Id': 'WJD1', 'Name': 'William J. Driscoll, Jr.', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/WJD1', 'ResponseDate': '2023-01-17T14:47:34.7266667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2778/DocumentHistoryActions
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Bill
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By Representative Driscoll of Milton, a petition (accompanied by bill, House, No. 2778) of William J. Driscoll, Jr., relative to excluding student loan forgiveness from taxable income for permanently and totally disabled veterans. Revenue.
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Paragraph (2) of subsection (a) of section 2 of chapter 62 of the General Laws, as appearing in the 2016 Official Edition, is hereby amended by adding the following subparagraph:-
(R) Any amount received by a veteran who is permanently and totally disabled that would be includible in gross income for such taxable year by reason of the discharge of an educational loan under section 108(f)(5)(A)(iii) of the Code.
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An Act providing tax credits to certain employers that provide affordable, on-site child-care for employees
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H2779
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HD2453
| 193
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{'Id': 'MMD1', 'Name': 'Michelle M. DuBois', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MMD1', 'ResponseDate': '2023-01-19T12:52:42.053'}
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[{'Id': 'MMD1', 'Name': 'Michelle M. DuBois', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MMD1', 'ResponseDate': '2023-01-19T12:52:42.0533333'}, {'Id': 'DAL1', 'Name': 'David Henry Argosky LeBoeuf', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DAL1', 'ResponseDate': '2023-01-25T15:18:31.49'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2779/DocumentHistoryActions
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Bill
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By Representative DuBois of Brockton, a petition (accompanied by bill, House, No. 2779) of Michelle M. DuBois and David Henry Argosky LeBoeuf relative to providing tax credits to certain employers that provide on-site child-care for employees. Revenue.
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Chapter 63 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting after section 38HH the following section:-
Section 38II. (a) There is hereby established a Workplace Child Care program tax credit. A business corporation organized under the laws of the commonwealth that implements a child care program in accordance with this section, by providing an affordable, on-site qualified child care center licensed by the department of early education and care for use by its employees shall be allowed a credit against its excise due under this chapter equal to 25 percent of the qualified childcare expenditures associated with implementing the program, with a maximum credit of $150,000 per business corporation in any 1 taxable year.
(b)The department of early education and care, hereinafter the department, shall determine the criteria for eligibility for the credit, such criteria to be set forth in regulations promulgated pursuant to this section. The regulations shall require proof of the business corporation’s existing, on-site qualified child care center for use by its employees. The department shall set criteria for qualification as affordable child care for purposes of this section, in consideration of the standard daily rates of child care in the commonwealth; provided that such criteria shall include restrictions on the costs a business corporation may charge an employee for participation in the child care program, in consideration of the salary of the employee and said criteria for affordability. The department shall issue a certification of eligibility to the taxpayer after the taxpayer submits documentation as required by the department.
(c) For purposes of this section, “qualified child care expenditures” shall include any amount paid or incurred by the taxpayer:
(i) to acquire, construct, rehabilitate, or expand property:
(A) to be used as part of a qualified child care center;
(B) with respect to which a deduction for depreciation or amortization in lieu of depreciation is allowable; and
(C) which does not constitute part of the principal residence of the taxpayer or any employee of the taxpayer;
(ii) for the operating costs of a qualified child care center, including costs related to the training and compensation of employees and to the providing of increased compensation to employees with higher levels of child care training, or
(iii) under a contract with a qualified child care center to provide on-site child care services to employees of the taxpayer.
The term “qualified child care expenditure” shall not include expenses in excess of the fair market value of such care.
(d) For purposes of this section, a “qualified child care center” means a facility:
(i) the principal use of which is to provide child care for the taxpayer’s employees; and
(ii) that is licensed as a child care center, and otherwise meets the requirements of all applicable laws and regulations of the state and municipality in which it is located.
(e) A facility shall not be treated as a qualified child care center with respect to a taxpayer unless:
(i) enrollment in the child care center is open to all employees of the taxpayer during the taxable year;
(ii) the use of such facility, or the eligibility to use such facility, does not discriminate in favor of employees of the taxpayer who are highly compensated employees; and
(iii) if the facility is the principal trade or business of the taxpayer, at least 30 percent of the enrollees of such facility are dependents of employees of the taxpayer.
(f) In order to qualify as affordable child care pursuant to this section, the business corporation shall not charge participating employees more than the allowable cost for such child care as determined by the department pursuant to subsection (b).
(g) The credit allowed hereunder for any taxable year shall not reduce the excise to less than the amount due under subsection (b) of section 39, section 67, or any other applicable section. The limitation provided under section 32C shall also apply to any credit allowed hereunder.
(h) Child care program tax credits allowed to a business corporation under this section shall be allowed for the taxable year in which the program is implemented. A taxpayer allowed a credit under this section for a taxable year may carry over and apply against the taxpayer's tax liability in any of the succeeding 5 taxable years, the portion, as reduced from year to year, of those credits which exceed the tax for the taxable year.
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An Act relative to the sale of liquor licenses
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H278
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HD1424
| 193
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{'Id': 'MJC1', 'Name': 'Mark J. Cusack', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJC1', 'ResponseDate': '2023-01-18T13:43:12.087'}
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[{'Id': 'MJC1', 'Name': 'Mark J. Cusack', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJC1', 'ResponseDate': '2023-01-18T13:43:12.0866667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H278/DocumentHistoryActions
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Bill
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By Representative Cusack of Braintree, a petition (accompanied by bill, House, No. 278) of Mark J. Cusack for legislation to authorize cities and towns to assess a fee for the sale of a liquor license by a licensee to another licensee. Consumer Protection and Professional Licensure.
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SECTION 1. Upon the acceptance of this section by a city or town, said city or town may assess and collect a fee for any license issued by the city or town pursuant to chapter 138 of the General Laws when such license is sold by the licensee to another licensee. Said fee shall be assessed at the time of approval of the transfer of the license by the city or town. Said fee shall be established by the city or town in an amount not to exceed 25 per cent of the amount paid for the license.
SECTION 2. This act shall take effect upon its passage.
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An Act establishing the Covid-19 pandemic emergency tax payer relief exemption and refund for income taxes on 2020 unemployment benefits up to $10,100 in unemployment compensation
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H2780
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HD2829
| 193
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{'Id': 'MMD1', 'Name': 'Michelle M. DuBois', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MMD1', 'ResponseDate': '2023-01-19T16:48:59.897'}
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[{'Id': 'MMD1', 'Name': 'Michelle M. DuBois', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MMD1', 'ResponseDate': '2023-01-19T16:48:59.8966667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2780/DocumentHistoryActions
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Bill
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By Representative DuBois of Brockton, a petition (accompanied by bill, House, No. 2780) of Michelle M. DuBois for legislation to provide for income tax exemptions and refunds for certain calendar year 2020 unemployment assistance benefits. Revenue.
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SECTION 1. Paragraph (a) of Part B of section 3 of chapter 62 of the General Laws, as appearing in the 2020 Official Edition is hereby amended by adding after subparagraph (19), in line 360, the following subparagraph:-
(20) The amount of unemployment assistance received by the taxpayer for the 2020 taxable year.
SECTION 2. Notwithstanding any general or special law to the contrary, the Department of Revenue shall issue a refund to any individual earning less than $150,000 in the 2020 taxable year, who paid state income taxes on or had income taxes withheld from unemployment assistance benefits for the 2020 taxable year in an amount equal to said payment or withholding on the first $10,100 of unemployment compensation on or before 90 days of the effective date of this act.
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An Act repealing chapter 62F
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H2781
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HD3599
| 193
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{'Id': 'MMD1', 'Name': 'Michelle M. DuBois', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MMD1', 'ResponseDate': '2023-01-20T13:41:42.25'}
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[{'Id': 'MMD1', 'Name': 'Michelle M. DuBois', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MMD1', 'ResponseDate': '2023-01-20T13:41:42.25'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2781/DocumentHistoryActions
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Bill
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By Representative DuBois of Brockton, a petition (accompanied by bill, House, No. 2781) of Michelle M. DuBois for legislation to repeal the law placing limitations on the growth of state revenues. Revenue.
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Chapter 62F of the General Laws is hereby repealed.
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An Act expanding the commuter deduction to regional transit authority fares
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H2782
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HD205
| 193
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{'Id': 'PAD1', 'Name': 'Patricia A. Duffy', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PAD1', 'ResponseDate': '2023-01-10T16:29:12.46'}
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[{'Id': 'PAD1', 'Name': 'Patricia A. Duffy', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PAD1', 'ResponseDate': '2023-01-10T16:29:12.46'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2782/DocumentHistoryActions
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Bill
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By Representative Duffy of Holyoke, a petition (accompanied by bill, House, No. 2782) of Patricia A. Duffy relative to expanding the commuter tax deduction to regional transit authority fares. Revenue.
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SECTION 1. Subsection (B)(a) of section 3 of Chapter 62 of the General Laws, as appearing in the 2018 Official Edition, is hereby amended by striking out subparagraph (15) in its entirety and inserting in place thereof the following:-
(15)(i) Amounts expended by an individual for tolls paid for through a Fast Lane account or for weekly or monthly transit commuter passes for Massachusetts Bay Transit Authority transit, bus, commuter rail or commuter boat, not including amounts reimbursed by an employer or otherwise. In the case of a single person or a married person filing a separate return or a head of household, this deduction shall apply only to the portion of the expended amount that exceeds $150, and the total amount deducted shall not exceed $750. In the case of a married couple filing a joint return, this deduction shall apply only to the portion of the amount expended by each individual that exceeds $150, and the total amount deducted shall not exceed $750 for each individual.
(ii) Amounts expended by an individual for fares paid for Regional Transit Authority transit, not including amounts reimbursed by an employer or otherwise. In the case of a single person or a married person filing a separate return or a head of household, this deduction shall apply only to the portion of the expended amount that exceeds $50, and the total amount deducted shall not exceed $750. In the case of a married couple filing a joint return, this deduction shall apply only to the portion of the amount expended by each individual that exceeds $50, and the total amount deducted shall not exceed $750 for each individual.
(iii) The commissioner of revenue shall adopt regulations necessary for the implementation of this section.
SECTION 2. Section 1 shall be effective for tax years beginning on or after January 1, 2021.
SECTION 3. Not less than 30 days after passage of this Act, the department of revenue shall provide written notice of changes to the commuter deduction to cities and towns that operate regional transit authorities; provided further that the department shall post public signage at transit stops and on regional transit authority buses informing riders of changes to the commuter deduction under this Act.
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An Act relative to property sales by nonprofit organizations
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H2783
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HD2331
| 193
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{'Id': 'PJD2', 'Name': 'Peter J. Durant', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PJD2', 'ResponseDate': '2023-01-17T11:58:00.52'}
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[{'Id': 'PJD2', 'Name': 'Peter J. Durant', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PJD2', 'ResponseDate': '2023-01-17T11:58:00.52'}]
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Bill
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By Representative Durant of Spencer, a petition (accompanied by bill, House, No. 2783) of Peter J. Durant relative to certain payments in property sales by nonprofit organizations. Revenue.
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SECTION 1. The first paragraph of section 2C of chapter 59 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting after the first sentence the following sentence:- Prior to executing the purchase and sale agreement for the sale of land or property that would result in the grantee making a payment in lieu of taxes pursuant to this section, the seller, except in cases where the seller is the United States, the commonwealth, or a county, city or town, or any instrumentality thereof, shall provide the grantee with a written notice identifying the grantee’s obligation to make such payment.
SECTION 2. Said section 2C of said chapter 59, as so appearing, is hereby further amended by inserting after the word “later”, in line 33, the following words:- ; provided, however, that if the seller, except in cases where the seller is the United States, the commonwealth, or a county, city or town, or any instrumentality thereof, fails to provide the grantee with written notice identifying the grantee’s obligation to make payment under this section prior to executing the purchase and sale agreement, such amounts shall be paid by the seller.
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An Act promoting student loan repayment
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H2784
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HD2372
| 193
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{'Id': 'PJD2', 'Name': 'Peter J. Durant', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PJD2', 'ResponseDate': '2023-01-17T11:03:00.757'}
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[{'Id': 'PJD2', 'Name': 'Peter J. Durant', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PJD2', 'ResponseDate': '2023-01-17T11:03:00.77'}, {'Id': 'PJK1', 'Name': 'Patrick Joseph Kearney', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PJK1', 'ResponseDate': '2023-02-16T16:40:51.08'}, {'Id': 'JDM1', 'Name': 'Joseph D. McKenna', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JDM1', 'ResponseDate': '2023-01-19T12:39:21.73'}]
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Bill
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By Representative Durant of Spencer, a petition (accompanied by bill, House, No. 2784) of Peter J. Durant, Joseph D. McKenna and Patrick Joseph Kearney relative to taxation of student loan repayments. Revenue.
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SECTION 1. Paragraph (a) of Part B of section 3 of chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by adding the following subparagraph:-
(19) An amount equal to the amount of student loan payment assistance received by an individual from their employer during the taxable year. For the purposes, of this subparagraph “student loan payment assistance” shall mean the payment of principal or interest on a qualified education loan, as defined in section 221 of the Code.
SECTION 2. Section 6 of said chapter 62, as so appearing, is hereby amended by adding the following subsection:-
(t)(1) As used in this subsection, the following words shall, unless the context clearly requires otherwise, have the following meanings:-
“Qualified education loan”, as defined in section 221 of the Code.
“Qualified employee”, with respect to a particular taxpayer, any individual who, under the usual common-law rules applicable in determining the employer-employee relationship, has the status of an employee of that taxpayer and who is domiciled in the commonwealth.
“Student loan payment assistance”, the payment of principal or interest on a qualified education loan.
(2) Any business that provides student loan payment assistance to a qualified employee or directly to the holder of the employee’s qualified education loan shall be allowed a credit against the tax liability imposed by this chapter in an amount equal to 100 per cent of the student loan assistance paid; provided however, that a credit under this section shall not exceed $4,500 dollars per qualified employee in any tax year.
(3) Credits under this subsection shall be allowed for the taxable year in which the student loan payment assistance is provided; provided, however, that in no taxable year may the amount of the credit allowed exceed the total tax due of the taxpayer for the relevant taxable year. A taxpayer allowed a credit pursuant to this subsection for a taxable year may carry over and apply against such taxpayer’s tax liability in any of the succeeding 5 taxable years, the portion, as reduced from year to year, of those credits which exceed the tax for the taxable year.
SECTION 3. Chapter 63 of the General Laws is hereby amended by inserting after section 38FF the following section:-
Section 38GG. (a) As used in this section, the following words shall, unless the context clearly requires otherwise, have the following meanings:-
“Qualified education loan”, as defined in section 221 of the Code.
“Qualified employee”, with respect to a particular taxpayer, any individual who, under the usual common-law rules applicable in determining the employer-employee relationship, has the status of an employee of that taxpayer and who is domiciled in the commonwealth.
“Student loan payment assistance”, the payment of principal or interest on a qualified education loan.
(b) A business corporation who provides student loan payment assistance to a qualified employee or directly to the holder of the employee’s qualified education loan shall be allowed a credit against the tax liability imposed by this chapter in an amount equal to 100 per cent of the student loan assistance paid; provided, however, that a credit under this section shall not exceed $4,500 dollars per qualified employee in any tax year.
(c) The credit allowed in this section for any taxable year shall not reduce the excise to less than the amount due under subsection (b) of section 39, section 67 or any other applicable section.
(d) Credits under this subsection shall be allowed for the taxable year in which the student loan payment assistance is provided. A taxpayer allowed a credit under this subsection for a taxable year may carry over and apply against such taxpayer’s tax liability in any of the succeeding 5 taxable years, the portion, as reduced from year to year, of those credits which exceed the tax for the taxable year.
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An Act to mitigate snowbird relocation
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H2785
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HD2909
| 193
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{'Id': 'DAF1', 'Name': 'Dylan A. Fernandes', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DAF1', 'ResponseDate': '2023-01-16T22:47:12.25'}
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[{'Id': 'DAF1', 'Name': 'Dylan A. Fernandes', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DAF1', 'ResponseDate': '2023-01-16T22:47:12.25'}, {'Id': 'MMD1', 'Name': 'Michelle M. DuBois', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MMD1', 'ResponseDate': '2023-02-07T20:49:35.5033333'}]
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Bill
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By Representative Fernandes of Falmouth, a petition (accompanied by bill, House, No. 2785) of Dylan A. Fernandes and Michelle M. DuBois relative to the estate tax for certain decedents dying after calendar year 2022. Revenue.
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SECTION 1. Section 2A of Chapter 65C of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by adding the following new paragraph at the end of subsection (a):-
For decedents dying after December thirty-first, two thousand twenty-two, no tax shall be imposed pursuant to this subsection that reduces the decedent’s Massachusetts net estate to an amount less than two million dollars.
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An Act repealing regressive tax policy
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H2786
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HD3038
| 193
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{'Id': 'DAF1', 'Name': 'Dylan A. Fernandes', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DAF1', 'ResponseDate': '2023-01-17T23:48:45.777'}
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[{'Id': 'DAF1', 'Name': 'Dylan A. Fernandes', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DAF1', 'ResponseDate': '2023-01-17T23:48:45.7766667'}, {'Id': 'M_D2', 'Name': 'Mindy Domb', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_D2', 'ResponseDate': '2023-02-28T15:27:25.8666667'}, {'Id': 'MMD1', 'Name': 'Michelle M. DuBois', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MMD1', 'ResponseDate': '2023-02-07T20:50:01.9933333'}]
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Bill
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By Representative Fernandes of Falmouth, a petition (accompanied by bill, House, No. 2786) of Dylan A. Fernandes, Michelle M. DuBois and Mindy Domb for legislation to repeal the law providing for limitations on the growth of state tax revenues. Revenue.
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Section 1. Chapter 62F of the General Laws, as appearing in the 2022 official edition, is hereby repealed.
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An Act relative to taxation of digital advertising services
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H2787
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HD3052
| 193
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{'Id': 'DAF1', 'Name': 'Dylan A. Fernandes', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DAF1', 'ResponseDate': '2023-01-20T01:27:21.333'}
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[{'Id': 'DAF1', 'Name': 'Dylan A. Fernandes', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DAF1', 'ResponseDate': '2023-01-20T01:27:21.3333333'}, {'Id': 'L_S1', 'Name': 'Lindsay N. Sabadosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/L_S1', 'ResponseDate': '2023-03-04T14:35:42.1333333'}]
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Bill
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By Representative Fernandes of Falmouth, a petition (accompanied by bill, House, No. 2787) of Dylan A. Fernandes and Lindsay N. Sabadosa relative to taxation of digital advertising services. Revenue.
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SECTION 1. Chapter 29 of the General Laws is hereby amended by inserting after section 2KKKKK, as inserted by section 1 of chapter 254 of the acts of 2020, the following 2 sections:-
Section 2LLLLL. There shall be established and set up on the books of the commonwealth a separate fund to be known as the Local Newspaper Trust Fund, hereinafter referred to as the fund, for the purposes of aiding local businesses and promoting an informed populace. The fund shall provide, without further appropriation, grants to newspapers: (i) with a principal place of business within the commonwealth and (ii) circulation not exceeding 50,000 on weekdays. The secretary of housing and economic development shall administer the fund, develop eligibility and application requirements and select grant recipients.
The fund shall consist of: (i) $3 million of revenue from the tax on digital advertising services within the commonwealth as provided in subsection (d) of section 82 of chapter 63, annually; (ii) interest earned on such revenues; and (iii) funds from public and private sources, including, but not limited to, gifts, federal or private grants, donations, rebates and settlements received by the commonwealth that are specifically designated to be credited to the fund.
No expenditure from the fund shall cause the fund to be in deficiency at the close of a fiscal year. Monies deposited in the fund that are unexpended at the end of the fiscal year shall not revert to the General Fund and shall be available for expenditure in the subsequent fiscal year.
Section 2MMMMM. There shall be established and set up on the books of the commonwealth a separate fund to be known as the Pre-K and After School Program Trust Fund. The fund shall provide, without further appropriation, grants to the Massachusetts universal pre-kindergarten program, early education and care programs and school-aged child care programs, as defined in section 1A of chapter 15D. The commissioner of elementary and secondary education and commissioner of early education and care shall administer the fund, develop eligibility and application requirements and select grant recipients.
The fund shall consist of: (i) 50 per cent of the revenue from the tax on digital advertising services within the commonwealth as provided in subsection (d) of section 82 of chapter 63; (ii) interest earned on such revenues; and (iii) funds from public and private sources, including, but not limited to, gifts, federal or private grants, donations, rebates and settlements received by the commonwealth that are specifically designated to be credited to the fund.
No expenditure from the fund shall cause the fund to be in deficiency at the close of a fiscal year. Monies deposited in the fund that are unexpended at the end of the fiscal year shall not revert to the General Fund and shall be available for expenditure in the subsequent fiscal year.
SECTION 2. Chapter 63 of the General Laws, as appearing in the 2018 Official Edition, is hereby amended by adding the following section:-
Section 82. (a) As used in this section the following terms shall, unless the context clearly requires otherwise, have the following meanings:
“Digital advertising services”, advertisement services on a digital interface, including advertisements in the form of banner advertising, search engine advertising, interstitial advertising and other comparable advertising services.
“Digital interface”, any type of software, including a website, part of a website or an application that a user may access.
“IP address”, a unique string of characters assigned to each device connected to a computer network using the Internet Protocol for communication.
“User”, an individual who accesses a digital interface using a device with an IP address.
(b) There shall be assessed and levied in each calendar year an excise on the sale of digital advertising services within the commonwealth on persons with revenue from digital advertising services in excess of $25 million per year within the commonwealth. The excise shall be assessed at a rate equal to 5 per cent of the person’s annual revenue from digital advertising services within the commonwealth. A digital advertising service shall be deemed to have been provided within the commonwealth if it is received on a user’s device having an IP address located within the commonwealth.
(c) Persons with revenue from digital advertising services in excess of $25 million per year within the commonwealth shall remit the excise described in subsection (b) to the commissioner of revenue on a monthly basis.
(d) The commissioner of revenue shall deposit revenue from the excise described in subsection (b) as follows: (i) $3 million in the Local Newspaper Trust Fund established in section 2LLLLL of chapter 29, annually; (ii) 50 per cent of the annual revenue into the Pre-K and After School Trust Fund established in section 2MMMMM of said chapter 29; and (iii) any remaining funds into the General Fund established in section 2 of said chapter 29.
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An Act empowering cities and towns to impose a mansion fee to support affordable housing
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H2788
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HD4013
| 193
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{'Id': 'DAF1', 'Name': 'Dylan A. Fernandes', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DAF1', 'ResponseDate': '2023-01-20T12:24:47.62'}
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[{'Id': 'DAF1', 'Name': 'Dylan A. Fernandes', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DAF1', 'ResponseDate': '2023-01-20T12:24:47.62'}, {'Id': 'LME0', 'Name': 'Lydia Edwards', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/LME0', 'ResponseDate': '2023-02-06T07:55:04.4933333'}]
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Bill
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By Representative Fernandes of Falmouth, a petition (accompanied by bill, House, No. 2788) of Dylan A. Fernandes and Lydia Edwards relative to empowering cities and towns to impose a mansion fee to support affordable housing. Revenue.
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Chapter 44 of the General Laws is hereby amended by inserting after section 55C the following section:-
Section 55D. (a) For purposes of this section, the following words shall, unless the context clearly requires otherwise, have the following meanings:-
“Affordable housing restriction”, a recorded instrument held by a qualified holder which encumbers or restricts a real property interest so that the real property interest is perpetually or for a term of not less than 30 years limited to use as a residence occupied by a low or moderate income household which earns less than a specified income level, the upper limit of which may not exceed 240 per cent of the city or town’s median income as determined by the federal Department of Housing and Urban Development.
“Purchaser”, the transferee, grantee or recipient of any real property interest.
“Purchase price”, all consideration paid or transferred by or on behalf of a purchaser to a seller or the seller’s nominee, or for the seller’s benefit, for the transfer of any real property interest, including, but not be limited to: (i) all cash or its equivalent so paid or transferred; (ii) all cash or other property paid or transferred by or on behalf of the purchaser to discharge or reduce any obligation of the seller; (iii) the principal amount of all notes or their equivalent, or other deferred payments, given or promised to be given by or on behalf of the purchaser to the seller or the seller’s nominee; (iv) the outstanding balance of all obligations of the seller which are assumed by the purchaser or to which the real property interest transferred remains subject after the transfer, determined at the time of transfer, excluding real estate taxes and other municipal liens or assessments which are not overdue at the time of transfer; and (v) the fair market value, at the time of transfer, of any other consideration or thing of value paid or transferred by or on behalf of the purchaser, including, but not limited to, any property, goods or services paid, transferred or rendered in exchange for such real property interest.
“Qualified holder”, any governmental body or by a charitable corporation or trust whose purposes include creating or retaining or assisting in the creation or retention of affordable rental or other housing for occupancy by persons or families of low or moderate income.
“Real property interest”, any present or future legal or equitable interest in or to real property and any beneficial interest therein, including the interest of any beneficiary in a trust which holds any legal or equitable interest in real property, the interest of a partner or member in a partnership or limited liability company, the interest of a stockholder in a corporation, the interest of a holder of an option to purchase real property, the interest of a purchaser or seller under a contract for purchase and sale of real property, and the transferable development rights created pursuant chapter 183A; provided, however, that real property interest shall not include any interest which is limited to any of the following: the dominant estate in any easement or right of way; the right to enforce any restriction; any estate at will or at sufferance; any estate for years having a term of less than 30 years; any reversionary right, condition, or right of entry for condition broken; and the interest of a mortgagee or other secured party in any mortgage or security agreement.
“Regional affordable housing commission”, a regional trust, bank, board or like entity created pursuant to general or special law for the creation and preservation of affordable housing as described in the general or special law establishing such entity, and whose membership includes two or more cities or towns. If a city or town is a member of a regional affordable housing commission, any authority granted to a city, town, or regional affordable housing commission pursuant to this section shall be exercised solely by the regional affordable housing commission.
“Regional affordable housing commission fund”, a fund established by general or special law for the use of a regional affordable housing commission for the creation and preservation of affordable housing as defined in the general or special law establishing such fund.
“Seller”, the transferor, grantor or immediate former owner of any real property interest.
“Time of transfer”, the time at which the transfer of any real property interest is legally effective as between the parties thereto, and, in any event, with respect to a transfer evidenced by an instrument recorded with the appropriate registry of deeds or filed with the assistant recorder of the appropriate registry district, not later than the time of such recording or filing.
(b) In any city or town that accepts this section in the manner provided in section 4 of chapter 4, the city or town may impose, and in any city or town that is a member of a regional affordable housing commission, there shall be as set forth in the general or special law establishing such regional affordable housing commission, an excise upon the transfer of any real property interest in any real property situated in the city or town of not more than 2 per cent of the portion of the purchase price exceeding $1,000,000; provided, that the portion of the purchase price to which the excise applies may be increased in a city or town by an affirmative vote of a majority of voters of the city or town’s legislative body or, in a city or town that is a member of a regional affordable housing commission, in such manner as may be provided in the general or special law establishing the regional affordable housing commission. The excise shall be due from the purchaser of the real property interest, and any agreement between the purchaser and the seller or any other person with reference to the allocation of the responsibility for paying the excise shall not affect the liability of the purchaser. The excise shall be paid to the city or town, or its designee, or to the regional affordable housing commission or its designee, as applicable, and shall be accompanied by a copy of the deed or other instrument evidencing such transfer, if any, and an affidavit signed under oath or under the pains and penalties of perjury by the purchaser or the purchaser’s legal representative attesting to the true and complete purchase price and the basis, if any, upon which the transfer is claimed to be exempt in whole or in part from the excise. The city or town, or its designee, or the regional affordable housing commission or its designee, as applicable, shall promptly thereafter execute and issue a certificate indicating that the excise has been paid or that the transfer is exempt from the excise, stating the basis for the exemption. The register of deeds for the county in which the city or town is located, and the assistant recorder for the registry district of the county in which the city or town is located, shall not record or register, or receive or accept for recording or registration, any deed, except a mortgage deed, to which a certificate is not affixed. Failure to comply with this requirement shall not affect the validity of any instrument.
The excise shall be due simultaneously at the time of transfer upon which it is imposed. Notwithstanding the foregoing, whenever there is a conveyance of real property interests and a conveyance of personalty related thereto at or about the same time, the allocations of payments between real estate and personalty agreed to by the purchaser and seller shall not determine the amount of the excise due pursuant to this section; instead, the city, town, or regional affordable housing commission or its designee, as applicable, shall determine the allocation between real estate and personalty on which the excise shall be calculated.
Upon receipt by a city or town, the city or town treasurer shall deposit all monies received pursuant to this section in the city or town’s Municipal Affordable Housing Trust Fund established pursuant to section 55C or any other affordable housing trust fund established by general or special law providing for the creation and preservation of affordable housing in municipalities for the benefit of low and moderate income households or for the funding of community housing, as defined in and in accordance with chapter 44B. Upon receipt by a regional affordable housing commission or its designee, all monies received pursuant to this section shall be deposited into the regional affordable housing commission fund. If no Municipal Affordable Housing Trust Fund or regional affordable housing commission fund exists for a city or town, the treasurer shall pay the monies to the treasurer and receiver general of the commonwealth, who shall deposit the monies in the Affordable Housing Trust Fund established by chapter 121D. Notwithstanding the terms and conditions of the expenditure of funds from the city or town’s Municipal Affordable Housing Trust Fund, Affordable Housing Trust Fund established by chapter 121D or any other affordable housing trust fund established by general or special law providing for the creation and preservation of affordable housing other than a regional affordable housing commission fund, monies deposited in said funds pursuant to this section shall be expended to create and preserve affordable housing through the use of affordable housing restrictions as defined in this section. Monies received pursuant to this section and deposited in a regional affordable housing commission fund shall be expended for the purposes set forth in the general or special law establishing such fund.
(c) At any time within 7 days following the issuance of the certificates of payment of the excise imposed by subsection (b), the purchaser or the purchaser’s legal representative may return the certificates to the city or town or its designee and the department of housing and community development or its designee, or the regional affordable housing commission or its designee, as applicable, for cancellation, together with an affidavit signed under oath or under the pains and penalties of perjury that the transfer, with respect to which the certificates were issued, has not been consummated, and thereupon the excise paid with respect to the transfer shall be forthwith returned to the purchaser or the purchaser’s legal representative.
(d) The following transfers of real property interests shall be exempt from the excise imposed by subsection (b):
(i) Transfers to the government of the United States, the commonwealth and any of their instrumentalities, agencies or subdivisions, including but not limited to transfers to a city, town or regional affordable housing commission.
(ii) Transfers which, without additional consideration, confirm, correct, modify or supplement a transfer previously made.
(iii) Transfers made as gifts with consideration of less than $100. In any proceedings to determine the amount of any excise due hereunder, it shall be presumed that any transfer for consideration of less than fair market value of the real property interest transferred was made as a gift without consideration to the extent of the difference between the fair market value of the real property interest transferred and the amount of consideration claimed by the purchaser to have been paid or transferred, if the seller shall have been at the time of transfer the spouse, the lineal descendant, or the lineal ancestor of the purchaser, by blood or adoption, and otherwise it shall be presumed that consideration was paid in an amount equal to the fair market value of the real property interest transferred, at the time of transfer.
(iv) Transfers to the trustees of a trust in exchange for a beneficial interest received by the seller in such trust, and distributions by the trustees of a trust to the beneficiaries of such trust.
(v) Transfers by operation of law without actual consideration, including but not limited to transfers occurring by virtue of the death or bankruptcy of the owner of a real property interest.
(vi) Transfers made in partition of land and improvements thereto pursuant to chapter 241.
(vii) Transfers to any charitable organization as defined in clause Third of section 5 of chapter 59, or any religious organization, provided that the real property interest so transferred shall be held by the charitable or religious organization solely for its public, charitable or religious purposes.
(viii) Transfers to a mortgagee in foreclosure of the mortgage held by the mortgagee, and transfers of the property subject to a mortgage to the mortgagee in consideration of the forbearance of the mortgagee from foreclosing the mortgage.
(ix) Transfers made to a corporation, partnership or limited liability company at the time of its formation, pursuant to which transfer no gain or loss is recognized pursuant to 26 U.S.C. §§ 351, 721; provided, however, that the transfer shall be exempt only in the event that: (1) with respect to a corporation, the transferor retains an interest in the newly formed corporation which is equivalent to the interest the transferor held prior to the transfer; or (2) with respect to a partnership or limited liability company, the transferor retains after formation rights in capital interests and profit interests within partnership or limited liability company which are equivalent to the interest the transferor held prior to the transfer.
(x) Transfers made to a stockholder of a corporation in liquidation or partial liquidation of the corporation, and transfers made to a partner of a partnership or to a member of a limited liability company in dissolution or partial dissolution of the partnership or limited liability company; but the transfer shall be exempt only if: (1) with respect to a corporation, the transferee receives property, including real property interests and other property received, which is the same fraction of the total property of the transferor corporation as the fraction of the corporation's stock owned by the transferee prior to the transfer; or (2) with respect to a partnership or limited liability company, the transferee receives property, including real property interests and other property received, which is the same fraction of the property of the partnership or limited liability company as the fraction of the capital and profit interests in the transferor formerly owned by the transferee.
(xi) Transfers consisting of the division of marital assets pursuant to section 34 of chapter 208 or any other general or special law.
(xii) Transfers of minority interests in publicly traded corporations, trusts, partnerships or limited liability companies, provided that the transfers are not part of a series of transfers which together constitute a transfer of control of a corporation, trust, partnership or limited liability company.
(xiii) Transfers exempt under any general or special law establishing a regional affordable housing commission.
Except as otherwise provided, the purchaser shall have the burden of proof that any transfer is exempt under this subsection and any otherwise exempt transfer shall not be exempt in the event that the transfer, by itself or as part of a series of transfers, was made for the primary purpose of evading the excise imposed by subsection (b).
(e) The city or town’s treasurer, and a regional affordable housing commission or its designee, as applicable, shall keep a full and accurate account stating when, from or to whom, and on what account money has been paid or received relative to the activities of the Municipal Affordable Housing Trust Fund, regional affordable housing commission fund, or any other affordable housing trust fund established by any general or special law providing for the creation and preservation of affordable housing.
Schedules of beneficiaries of trusts, list of stockholders of corporations and lists of partnerships filed with the Municipal Affordable Housing Trust Fund, regional affordable housing commission fund, or any other affordable housing trust fund established by a law of the commonwealth providing for the creation and preservation of affordable housing for the purpose of determining or fixing the amounts of the excise imposed by subsection (b), or determining the existence of any exemption pursuant to subsection (d), shall not be public records for the purposes of section 10 of chapter 66.
(f) A purchaser who fails to pay all or any portion of the excise established by subsection (b) on or before the time when the excise is due shall be liable for the following payments in addition to the excise:
(i) A purchaser shall pay interest on the unpaid amount of the excise, calculated from the time of transfer, at a rate equal to 14 per cent per annum.
(ii) If the city, town, the department of housing and community development or a regional affordable housing commission or its designee, as applicable, determines that a purchaser failed to pay all or a portion of an excise due under this section without fraud or willful intent to defeat or evade an excise imposed by this section within 30 days after the time of transfer, the purchaser shall pay a penalty equal to 5 per cent of the outstanding excise, as determined by the city, town, or regional affordable housing commission or its designee, as applicable, for failure to pay an excise pursuant to subsection (b), for each month or portion thereof thereafter that the excise is not paid in full, to the city, town, department of housing and community development, or regional affordable housing commission or its designee, as applicable; provided, however, that in no event shall the amount of the penalty exceed 25 per cent of the excise due at the time of transfer.
(iii) If the city, town,the department of housing and community development or a regional affordable housing commission or its designee, as applicable, determines that a purchaser failed to pay all or a portion of an excise due under this section due to fraud with intent to defeat or evade the excise imposed by this section, the purchaser shall pay a penalty equal to the amount of the excise to the city, town, or regional affordable housing commission or its designee, as applicable, for failure to pay an excise pursuant to subsection (b); provided, that a transfer or series of transfers shall not be determined to have been made due to fraud with intent to defeat or evade the excise imposed by this section if the purchaser demonstrates by clear and convincing evidence, as determined by the city, town, department of housing and community development, or regional affordable housing commission or its designee, as applicable, that the transfer, or series of transfers, possessed both: (i) a valid, good faith business purpose other than avoidance of the excise; and (ii) economic substance apart from avoidance of the excise. In all such cases, the purchaser shall also have the burden of demonstrating by clear and convincing evidence, as determined by the city, town, department of housing and community development, or regional affordable housing commission or its designee, as applicable, that the asserted business purpose is commensurate with the amount of the excise to be thereby avoided.
(g) The city, town, department of housing and community development, or regional affordable housing commission or its designee, as applicable, shall notify the purchaser by registered or certified mail of any failure to discharge in full the amount of the excise established by subsection (b) and any penalty or interest assessed. The city, town, department of housing and community development, regional affordable housing commission or its designee, as applicable, shall grant a hearing on the matter of the imposition of an excise, or of any penalty or interest assessed, if a petition requesting such hearing is received by the city, town, department of housing and community development, or regional affordable housing commission or its designee, within 30 days after the mailing of the notice. The city, town, department of housing and community development, or regional affordable housing commission, as applicable, shall notify the purchaser in writing by registered or certified mail of its determination concerning the deficiency, penalty or interest within 15 days after said hearing.
Any party aggrieved by a determination concerning a deficiency, penalty or interest may, after payment of said deficiency, appeal to the district or superior court within 3 months after the mailing of notification of the determination of the city, town, department of housing and community development, regional affordable housing commission or its designee, as applicable. Upon the failure to timely petition for a hearing or appeal within the time limits hereby established, the purchaser shall be bound by the terms of the notification, assessment or determination, and shall be barred from contesting the excise and any interest and penalty. All decisions of the courts shall be appealable. Every notice to be given under this section shall be effective if mailed by certified or registered mail to the purchaser at the address stated in a recorded or registered instrument by virtue of which the purchaser holds any real property interest, the transfer of which gives rise to the excise which is the subject of the notice; and if no address is stated or if the transfer is not evidenced by an instrument recorded or registered in the public records in the registry of deeds for the county in which the real property interest is situated, the notice shall be effective when mailed to the purchaser in care of any person appearing of record to have a fee interest in the real property in which the real property interest is held, at the address of the person as set forth in an instrument recorded or registered in the registry of deeds for the county in which the real property interest is situated.
All excises, penalties and interest required to be paid pursuant to this section shall constitute a personal debt of the purchaser and may be recovered in an action of contract or in any other appropriate action, suit or proceeding brought by the city, town, or regional affordable housing commission or its designee, as applicable; said action, suit or proceeding shall be subject to chapter 260.
If any purchaser liable to pay the excise established by this section neglects or refuses to pay the excise, the amount, including any interest and penalty thereon, shall be a lien in favor of the city, town, department of housing and community development, or regional affordable housing commission, upon all property and rights to property, whether real or personal, belonging to such purchaser. The lien shall arise at the time of transfer and shall continue until the liability for such amount is satisfied. The lien shall in any event terminate not later than 6 years following the time of transfer. The lien shall not be valid as against any mortgagee, pledgee, purchaser or judgment creditor unless notice thereof has been filed by the city, town, department of housing and community development, regional affordable housing commission or its designee, as applicable, (i) with respect to real property or fixtures, in the registry of deeds for the county in which the real property interest is situated; or (ii) with respect to personal property, in the office in which a security or financing statement or notice with respect to the property would be filed in order to perfect a nonpossessory security interest belonging to the person named in the relevant notice, subject to the same limitations as set forth in section 50 of chapter 62C.
Purchasers applying for an exemption under subsection (d) shall be required at the time of application for exemption to execute an agreement legally binding on purchasers and separately legally binding upon any legal representative of the purchasers: (i) assuming complete liability for any excise, plus interest and penalties if any, waived on account of an allowed exemption subsequently determined to have been invalid, and (ii) submitting to the jurisdiction of the courts of the commonwealth. Excises, plus interest and penalties if any, shall be calculated as of the date of the initial property transfer. Execution of the above-described agreement shall not be required of any mortgagee, pledge, purchaser or judgment creditor unless notice of the agreement has been recorded or filed by the city, town, department of housing and community development, or regional affordable housing commission or its designee.
In any case where there has been a refusal or neglect to pay any excise, interest or penalties imposed by this section, whether or not levy has been made, the city, town, department of housing and community development, or regional affordable housing commission or its designee, as applicable, in addition to other modes of relief, may direct a civil action to be filed in a district or superior court of the commonwealth to enforce their lien under this section with respect to such liability or to subject any property of whatever nature, of the delinquent, or in which they have any right, title or interest, to the payment of such liability.
The city, town, department of housing and community development, or regional affordable housing commission or its designee, as applicable may issue a waiver or release of any lien imposed by this section in their respective favor. Such waiver or release shall be conclusive evidence that the lien upon the property covered by the waiver or release is extinguished.
(i) The excise described by subsection (b) shall be of 5-year duration from the date a city or town accepts this section. The imposition of the excise and the excise amount shall be determined by a majority vote by the city or town’s legislative body. The excise may continue for 5-year periods if affirmed by a majority vote of the city or town’s legislative body. The excise described by subsection (b) may be decreased or eliminated by a two-thirds vote of the city or town’s legislative body. If the legislative body does not renew the excise at the 5-year anniversary, or any subsequent 5-year anniversary, or the legislative body votes to eliminate the excise, the balance of any monies previously collected shall be transferred to the city or town and held by the treasurer in a separate account, and shall first be used to satisfy any outstanding liabilities or obligations incurred by the city or town or the Municipal Affordable Housing Trust or any other affordable housing trust fund established by a law of the commonwealth providing for the creation and preservation of affordable housing as a result of imposition of the excise, and the remainder may be expended without further appropriation by the legislative body for affordable housing purposes. If the liabilities and obligations of the city or town or the Municipal Affordable Housing Trust or any other affordable housing trust fund established by any general or special law providing for the creation and preservation of affordable housing exceed the amounts transferred to the city or town, the excise shall remain in effect until such liabilities and obligations have been satisfied.
Notwithstanding anything to contrary in this section, with respect to a regional affordable housing commission and its member cities and towns, the duration of the excise described in subsection (b), the manner of imposition, modification and elimination of such excise, and the effect of non-renewal or elimination of such excise, shall all be as provided in the general or special law establishing such regional affordable housing commission.
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An Act establishing a tax credit for artist work space
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H2789
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HD1608
| 193
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{'Id': 'AMF1', 'Name': 'Ann-Margaret Ferrante', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AMF1', 'ResponseDate': '2023-01-18T16:12:55.007'}
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[{'Id': 'AMF1', 'Name': 'Ann-Margaret Ferrante', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AMF1', 'ResponseDate': '2023-01-18T16:12:55.0066667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2789/DocumentHistoryActions
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Bill
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By Representative Ferrante of Gloucester, a petition (accompanied by bill, House, No. 2789) of Ann-Margaret Ferrante for legislation to establish an artist workspace tax credit. Revenue.
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SECTION 1. Chapter 62 of the General Laws is hereby amended by inserting after section 6N, as appearing in the 2012 Official Edition, the following section:-
Section 6O. (a) For the purposes of this section, the following words shall, unless the context clearly requires otherwise, have the following meanings:-
“Commissioner”, the commissioner of revenue.
“Cultural district”, a geographical area of a city or town within the commonwealth designated as a cultural district pursuant to the provisions of section 58A of chapter 10.
“Department”, the department of housing and community development, or its successor agency.
“Eligibility statement”, a statement authorized and issued by the department certifying that a given project is a qualified project. The department shall, in consultation with the commissioner, promulgate regulations establishing criteria upon which the eligibility statements will be issued. The eligibility statement shall specify the maximum annual amount of the Massachusetts artist work shop tax credit authorized. The department shall only authorize the tax credits to qualified projects which are placed in service on or after January 1, 2016.
“Qualified project”, a project for the construction of a new building located in a cultural district, or renovation of an existing building located in a cultural district, providing artists with the workspace necessary to produce art, which meets the requirements of this section.
“Taxpayer”, a person, firm, partnership or other entity subject to the income tax imposed by the provisions of this chapter hired as a contractor, subcontractor or otherwise to perform construction on a qualified project.
(b)(1) There shall be a Massachusetts artist workspace tax credit. The department may authorize annually under this section together with section 38GGH of chapter 63 the total sum of: (i) $20,000,000; (ii) unused Massachusetts artist workspace tax credits, if any, for the preceding calendar years; and (iii) Massachusetts artist workspace tax credits returned to the department by a qualified project.
(2) Unless otherwise provided in this section or the context clearly requires otherwise, the department shall authorize, administer, determine eligibility for the Massachusetts artist workspace tax credit.
(3) The department shall allocate the total available Massachusetts artist workspace tax credit among as many qualified projects as fiscally feasible, with the goal of increasing the commonwealth's stock of artist workspace.
(c)(1) A taxpayer may be allowed a state tax credit with respect to a qualified project, provided that the department issues an eligibility statement for that qualified project. This state tax credit shall be termed the Massachusetts artist workspace tax credit.
(2) The total Massachusetts artist workspace tax credit available to a qualified project shall be authorized and allocated by the department, or its successor agency, based on the qualified project's need for the credit for economic feasibility.
(3) The Massachusetts artist workspace tax credit shall be taken against the taxes imposed under this chapter, claimed equally for 5 years, subtracted from the amount of state tax otherwise due for each taxable period and shall not be refundable. Any amount of the artist workspace tax credit that exceeds the tax due for a taxable year may be carried forward to any of the 5 subsequent taxable years.
(4) All or any portion of tax credits issued in accordance with the provisions of this section may be allocated to parties who are eligible under the provisions of paragraph (1) of subsection (c). A taxpayer shall certify to the commissioner the amount of credit allocated to such taxpayer. The taxpayer shall provide to the commissioner appropriate information so that the artist workspace tax credit can be properly allocated.
(5) In the event that recapture of Massachusetts artist workspace tax credit is required, any statement submitted to the commissioner as provided in subsection (c) shall include the proportion of the state credit required to be recaptured, the identity of each taxpayer subject to the recapture and the amount of credit previously allocated to such taxpayer.
(6) The director of the department, in consultation with the commissioner, shall promulgate regulations necessary to administer the provisions of this subsection.
(d) The taxpayer shall submit, at the time of filing the taxpayer’s state tax return, a copy of the eligibility statement issued by the department with respect to such qualified project. In the case of failure to attach the eligibility statement, a credit under this section shall not be allowed with respect to such qualified project for that year until the copy is provided to the department of revenue.
(e) The commissioner or the department, through the promulgation of regulations, may require the filing of additional documentation necessary to determine the eligibility or accuracy of a tax credit claimed under the provisions of this section.
(f) The department, in consultation with the commissioner, shall monitor and oversee compliance with the Massachusetts artist workspace tax credit program and may promulgate regulations requiring the filing of additional documentation deemed necessary to determine continuing eligibility for the Massachusetts artist workspace tax credit. The department or the commissioner shall report specific occurrences of noncompliance to appropriate state, federal and local authorities.
(g) Except for unused credits carried forward pursuant to paragraph (3) of subsection (c) and section 38GGH of chapter 63, a qualified project shall not be eligible for any Massachusetts artist workspace tax credits for more than 7 taxable years.
(h) The department may provide that upon application for state tax credits issued by the department, such taxpayer may elect to receive such state tax credit in the form of a loan generated by transferring the credit to the department or its designee on terms specified by the department in accordance with its qualified allocation plan. Neither a direct tax refund nor a loan received as the result of the transfer of the credit shall be considered taxable income under this chapter.
(i) The department may pursue methods of enhancing the efficiency of the Massachusetts artist workspace tax credit program including but not limited to: pursuing opinions from the United States department of treasury's internal revenue service in the form of general counsel memoranda, private letter rulings and other notices, rulings or guidelines; by reviewing other state tax programs which utilize an option for taxpayers to receive such tax credit in the form of a loan generated by transferring the credit to a designated state entity; and any other such methods.
SECTION 2. Chapter 63 of the General Laws is hereby amended by inserting after section 38FF, as so appearing, the following section:-
Section 38GG. (a) For the purposes of this section, unless the context clearly requires otherwise, the following words shall have the following meanings:-
“Commissioner”, the commissioner of the department of revenue
“Cultural district”, a geographical area of a city or town within the commonwealth designated as a cultural district pursuant to the provisions of section 58A of chapter 10.
“Department”, the department of housing and community development, or its successor agency.
“Eligibility statement”, a statement authorized and issued by the department certifying that a given project is a qualified artist workspace project. The department, in consultation with the commissioner, shall promulgate regulations establishing criteria upon which the eligibility statements shall be issued. The eligibility statement shall specify the maximum annual amount of the artist workspace tax credit authorized. The department shall only authorize the tax credits to qualified artist workspace projects which are placed in service on or after January 1, 2016.
“Qualified artist workspace project” or “qualified project”, a project for the construction of a new building in a cultural district, or renovation of an existing building located in a cultural district, providing artists with the workspace necessary to produce art, which meets the requirements of this section.
“Taxpayer”, a corporation subject to an excise imposed by the provisions of this chapter, including, without limitations, section 2, sections 20 to 23, inclusive, section 29A, section 32 and section 39, hired as a contractor, subcontractor or otherwise to perform construction on a qualified project..
(b)(1) There shall be a Massachusetts artist workspace tax credit. The department may authorize annually under this section together with section 6O of chapter 62 the total sum of: (i) $20,000,000; (ii) unused artist workspace tax credits, if any, for the preceding calendar years; and (iii) any artist workspace tax credits returned to the department by a qualified artist workspace project.
(2) Unless otherwise provided in this section or the context clearly requires otherwise, the department shall authorize, administer, determine eligibility for the artist workspace tax credit.
(3) The department shall allocate the total available Massachusetts artist workspace tax credit among as many qualified artist workspace projects as fiscally feasible, with the goal of increasing the commonwealth's stock of artist workspace.
(c)(1) A taxpayer may be allowed a state tax credit with respect to a qualified artist workspace project, provided that the department issues an eligibility statement for that qualified project. This state tax credit shall be termed the Massachusetts artist workspace tax credit.
(2) The total Massachusetts artist workspace tax credit available to a qualified project shall be authorized and allocated by the department, or its successor agency, based on the qualified project's need for the credit for economic feasibility.
(3) The Massachusetts artist workspace tax credit shall be taken against the taxes imposed under this chapter, claimed equally for 5 years, subtracted from the amount of state tax otherwise due for each taxable period and shall not be refundable. Any amount of the tax credit that exceeds the tax due for a taxable year may be carried forward to any of the 5 subsequent taxable years.
(4) All or any portion of tax credits issued in accordance with the provisions of this section may be allocated to parties who are eligible under the provisions of paragraph (1) of subsection (c). A taxpayer shall certify to the commissioner the amount of credit allocated to such taxpayer. The taxpayer shall provide to the commissioner appropriate information so that the artist workspace tax credit can be properly allocated.
(5) In the event that recapture of Massachusetts artist workspace tax credits is required, any statement submitted to the commissioner as provided in subsection (c) shall include the proportion of the state credit required to be recaptured, the identity of each taxpayer subject to the recapture and the amount of credit previously allocated to such taxpayer.
(6) The director of the department, in consultation with the commissioner, shall promulgate regulations necessary to administer the provisions of this subsection.
(d) The taxpayer shall submit, at the time of filing the taxpayer’s state tax return, a copy of the eligibility statement issued by the department with respect to such qualified project. In the case of failure to attach the eligibility statement, a credit under this section shall not be allowed with respect to such qualified project for that year until the copy is provided to the department of revenue.
(e) The commissioner or the department may require the filing of additional documentation necessary to determine the eligibility or accuracy of a tax credit claimed under the provisions of this section through the promulgation of regulations.
(f) The department, in consultation with the commissioner, shall monitor and oversee compliance with the Massachusetts artist workspace tax credit program and may promulgate regulations requiring the filing of additional documentation deemed necessary to determine continuing eligibility for the Massachusetts artist workspace tax credit. The department or the commissioner shall report specific occurrences of noncompliance to appropriate state, federal and local authorities.
(g) Except for unused credits carried forward pursuant to section 6O of chapter 62 and paragraph (3) of subsection (c) of this section, a qualified project shall not be eligible for any Massachusetts artist workspace tax credits for more than 7 taxable years.
(h) The department may provide that upon application for state tax credits issued by the department, such taxpayer may elect to receive such state tax credit in the form of a loan generated by transferring the credit to the department or its designee on terms specified by the department in accordance with its qualified allocation plan. Neither a direct tax refund nor a loan received as the result of the transfer of the credit shall be considered taxable income under this chapter.
(i) The department may pursue methods of enhancing the efficiency of the Massachusetts artist workspace tax credit program including but not limited to; pursuing opinions from the United States department of treasury's internal revenue service in the form of general counsel memoranda, private letter rulings and other notices, rulings or guidelines and reviewing other state tax programs which utilize an option for taxpayers to receive such tax credit in the form of a loan generated by transferring the credit to a designated state entity.
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An Act allowing businesses to sign up for the "Do Not Call" list
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H279
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HD58
| 193
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{'Id': 'JSC1', 'Name': 'Josh S. Cutler', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JSC1', 'ResponseDate': '2023-01-05T15:54:01.043'}
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[{'Id': 'JSC1', 'Name': 'Josh S. Cutler', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JSC1', 'ResponseDate': '2023-01-05T15:54:01.0433333'}, {'Id': 'AJS1', 'Name': 'Adam Scanlon', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AJS1', 'ResponseDate': '2023-01-13T13:20:50.16'}, {'Id': 'BJA1', 'Name': 'Bruce J. Ayers', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BJA1', 'ResponseDate': '2023-03-09T14:28:12.8166667'}, {'Id': 'DFD1', 'Name': 'David F. DeCoste', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DFD1', 'ResponseDate': '2023-04-05T17:29:05.7666667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H279/DocumentHistoryActions
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Bill
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By Representative Cutler of Pembroke, a petition (accompanied by bill, House, No. 279) of Josh S. Cutler, Adam Scanlon and Bruce J. Ayers relative to telemarketing solicitation. Consumer Protection and Professional Licensure.
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SECTION 1: Section 1 of chapter 159C is hereby amended by striking out the definition for “consumer” and inserting in place thereof the following definition:
“Consumer”, an individual who is a resident of the commonwealth or an association, corporation, partnership, limited partnership, limited liability company or other entity operating in the commonwealth, that subscribes to residential or business telephone services in the commonwealth and is a prospective recipient of goods or services.
SECTION 2: Section 1 of chapter 159C, as appearing in the 2014 Official Edition, is hereby amended by striking out, in line 14, the word “residential”.
SECTION 3: Section 5 of chapter 159C, as appearing in the 2014 Official Edition, is hereby amended by striking out, in line 1, the word "residential".
SECTION 4: Section 8 of Chapter 159C, as appearing in the 2014 Official Edition, is hereby amended by striking out, in line 10, the word "person" and inserting in place thereof the following word:- “consumer”.
SECTION 5: Section 10 of Chapter 159C, as appearing in the 2014 Official Edition, is hereby amended by striking out, in line 2, the word "person" and inserting in place thereof the word:- "consumer".
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An Act establishing the Massachusetts Maritime Commercial Development tax credit
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H2790
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HD1610
| 193
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{'Id': 'AMF1', 'Name': 'Ann-Margaret Ferrante', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AMF1', 'ResponseDate': '2023-01-18T16:13:24.917'}
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[{'Id': 'AMF1', 'Name': 'Ann-Margaret Ferrante', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AMF1', 'ResponseDate': '2023-01-18T16:13:24.9166667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2790/DocumentHistoryActions
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Bill
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By Representative Ferrante of Gloucester, a petition (accompanied by bill, House, No. 2790) of Ann-Margaret Ferrante for legislation to establish maritime commercial development tax credits. Revenue.
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SECTION 1. Chapter 62 of the General Laws is hereby amended by inserting after section 6N the following section:-
Section 6O. (a) For purposes of this section, the following terms shall have the following meanings unless the context clearly requires otherwise:
“Certified construction”, the construction of a qualified water-dependent facility that has been approved and certified by the Secretary of Housing and Economic Development, in consultation with the Executive Office of Energy and Environmental Affairs, as being consistent with the standards established by the Designated Port Area for the purposes of this section.
“Qualified water-dependent facility”, any building or structure, located within the commonwealth, constructed for the exclusive use of water-dependent commercial or industrial activities, seafood processing, aquaculture, water-dependent science, research and innovation, or seafood storage, and uses accessory and directly supportive thereof including wholesale and retail uses, and which is located in a Designated Port Area as defined by 301 C.M.R. 25.02.
“Qualified water-dependent facility expenditure”, any amount properly chargeable to a capital account in effect for the taxable year, incurred in connection with the certified water-dependent facility construction or rehabilitation in a Designated Port Area, but the term shall not include personal property, personal use property, or the cost of acquiring any building or interest thereon, up to and including costs of building materials and supplies, fixtures, equipment, design, engineering, permitting and labor costs, paid by the taxpayer.
“Taxpayer”, a person, firm, partnership, trust, estate, limited liability company, or other entity subject to the income tax imposed by the provisions of this chapter.
“CDC” or “Community Development Corporation”, a corporation certified as a community development corporation by the Department of Housing and Community Development as consistent with chapter 40H.
(b) Massachusetts Maritime Commercial Development tax credit.
(1) The Secretary of Housing and Economic Development (hereto referred as the Secretary) shall authorize the tax credits under this section. The Secretary shall authorize annually, beginning January 1, 2018, under this section, together with section 31O of chapter 63, an amount not to exceed $100,000,000 per year. The Secretary shall determine the criteria for eligibility for the credit, such criteria to be set forth in regulations promulgated under this section.
(i) Any single municipality shall not be eligible to receive a more than fifty percent of the total amount of awarded credits in a given calendar year.
(1) This restriction may be waived by the Secretary. Such a waiver must be made in writing, and submits the decision with an adequate reasoning to the Joint Committee on Economic Development and Emerging Technologies, the House and Senate Committees on Rules, and the House and Senate Committees on Ways and Means.
(2) A taxpayer that incurs qualified water-dependent facility expenditures may be allowed a credit, to be computed as hereinafter provided, against the tax imposed by this chapter. The credit shall be equal to a percentage, not to exceed fifty percent, of the qualified water-dependent facility expenditures made by the taxpayer with respect to a qualified water-dependent facility which has received final certification and has been placed in service as provided for in this section. The Secretary shall administer and determine eligibility for the Massachusetts maritime commercial development tax credit and allocate the credit in accordance with this section; but, the Secretary may impose a fee for the processing of applications for the certification of any water-dependent facility under the provisions of this section.
(i) Community development corporations shall be eligible to receive this tax credit at a rate equal to that of any taxpayer under this section.
(3) The credit allowable under this section shall be allowed for the taxable year in which the water-dependent facility property is placed in service, that is, when occupancy of the entire structure or some identifiable portion of the structure is permitted. A taxpayer allowed a credit under this section for a taxable ear may carry over and apply to the tax imposed by this chapter in any of the succeeding 5 taxable years, the portion, as reduced from year to year, of those credits which exceed the tax for the taxable year.
(d) Maritime commercial development tax credits allowed to a partnership, a limited liability company taxed as a partnership or multiple owners of property shall be passed through to the persons designated as partners, members or owners, respectively, pro rata or pursuant to an executed agreement among the persons designated as partners, members or owners documenting an alternative distribution method without regard to their sharing of other tax or economic attributes of the entity.
(e) Taxpayers eligible for the Massachusetts maritime commercial development tax credit may, with prior notice to and in accordance with regulations adopted by the Secretary, transfer the credits, in whole or in part, to any individual or entity, and the transferee shall be entitled to apply the credits against the tax with the same effect as if the transferee had incurred the qualified rehabilitation expenditures itself. The transferee shall use the credit in the year it is transferred. If the credit allowable for any taxable year exceeds the transferee's tax liability for that tax year, the transferee may carry forward and apply in any subsequent taxable year, the portion, as reduced from year to year, of those credits which exceed the tax for the taxable year; but, the carryover period shall not exceed 5 taxable years after the close of the taxable year during which the qualified historic structure received final certification and was placed in service as provided for in this section.
(f) The Secretary shall annually, not later than September 1 of each year, file a report with the House and Senate Committees on Ways and Means, the chairs of the Joint Committee on Community Development and Small Businesses, and the chairs of the Joint Committee on Economic Development and Emerging Technologies, identifying the total amount of tax credits claimed pursuant to this subsection and the total amount of tax credits transferred, sold, or assigned hereunder for the preceding fiscal year.
(g) If the certified water-dependent facility is disposed of, or ceases to be used for the exclusive use of water-dependent commercial or industrial activities, before the end of such facility’s useful life, the recapture provisions Chapter 63, section 31A, subsection (e) shall apply.
SECTION 2. Chapter 63 of the General Laws is hereby amended by inserting after section 6N the following section:-
(a) For purposes of this section, the following terms shall have the following meanings unless the context clearly requires otherwise:
“Certified construction”, the construction of a qualified water-dependent facility that has been approved and certified by the Secretary of Housing and Economic Development, in consultation with the Executive Office of Energy and Environmental Affairs, as being consistent with the standards established by the Designated Port Area for the purposes of this section.
“Qualified water-dependent facility”, any building or structure, located within the commonwealth, constructed for the exclusive use of water-dependent commercial or industrial activities, seafood processing, aquaculture, water-dependent science, research and innovation, or seafood storage, and uses accessory and directly supportive thereof including wholesale and retail uses, and which is located in a Designated Port Area as defined by 301 C.M.R. 25.02.
“Qualified water-dependent facility expenditure”, any amount properly chargeable to a capital account in effect for the taxable year, incurred in connection with the certified water-dependent facility construction or rehabilitation in a Designated Port Area, but the term shall not include personal property, personal use property, or the cost of acquiring any building or interest thereon, up to and including costs of building materials and supplies, fixtures, equipment, design, engineering, permitting and labor costs, paid by the taxpayer.
“Taxpayer”, a taxpayer subject to an excise under this chapter.
“CDC” or “Community Development Corporation”, a corporation certified as a community development corporation by the Department of Housing and Community Development as consistent with chapter 40H.
(b) Massachusetts Maritime Commercial Development tax credit.
(1) The Secretary of Housing and Economic Development (hereto referred as the Secretary) shall authorize the tax credits under this section. The Secretary shall authorize annually, beginning January 1, 2018, under this section, together with section 6O of chapter 62, an amount not to exceed $100,000,000 per year. The Secretary shall determine the criteria for eligibility for the credit, such criteria to be set forth in regulations promulgated under this section.
(i) Any single municipality shall not be eligible to receive a more than fifty percent of the total amount of awarded credits in a given calendar year.
(1) This restriction may be waived by the Secretary. Such a waiver must be made in writing, and submits the decision with an adequate reasoning to the Joint Committee on Economic Development and Emerging Technologies, the House and Senate Committees on Rules, and the House and Senate Committees on Ways and Means.
(2) A taxpayer that incurs qualified water-dependent facility expenditures may be allowed a credit, to be computed as hereinafter provided, against the tax imposed by this chapter. The credit shall be equal to a percentage, not to exceed 50 percent, of the qualified water-dependent facility expenditures made by the taxpayer with respect to a qualified water-dependent facility which has received final certification and has been placed in service as provided for in this section. The Secretary shall administer and determine eligibility for the Massachusetts maritime commercial development tax credit and allocate the credit in accordance with this section; but, the Secretary may impose a fee for the processing of applications for the certification of any water-dependent facility under the provisions of this section.
(i) Community development corporations shall be eligible to receive this tax credit at a rate equal to that of any taxpayer under this section.
(3) The credit allowable under this section shall be allowed for the taxable year in which the water-dependent facility property is placed in service, that is, when occupancy of the entire structure or some identifiable portion of the structure is permitted. A taxpayer allowed a credit under this section for a taxable ear may carry over and apply to the tax imposed by this chapter in any of the succeeding 5 taxable years, the portion, as reduced from year to year, of those credits which exceed the tax for the taxable year.
(d) Maritime commercial development tax credits allowed to a partnership, a limited liability company taxed as a partnership or multiple owners of property shall be passed through to the persons designated as partners, members or owners, respectively, pro rata or pursuant to an executed agreement among the persons designated as partners, members or owners documenting an alternative distribution method without regard to their sharing of other tax or economic attributes of the entity.
(e) Taxpayers eligible for the Massachusetts maritime commercial development tax credit may, with prior notice to and in accordance with regulations adopted by the Secretary, transfer the credits, in whole or in part, to any individual or entity, and the transferee shall be entitled to apply the credits against the tax with the same effect as if the transferee had incurred the qualified rehabilitation expenditures itself. The transferee shall use the credit in the year it is transferred. If the credit allowable for any taxable year exceeds the transferee's tax liability for that tax year, the transferee may carry forward and apply in any subsequent taxable year, the portion, as reduced from year to year, of those credits which exceed the tax for the taxable year; but, the carryover period shall not exceed 5 taxable years after the close of the taxable year during which the qualified historic structure received final certification and was placed in service as provided for in this section.
(f) The Secretary shall annually, not later than September 1 of each year, file a report with the House and Senate Committees on Ways and Means, the chairs of the Joint Committee on Community Development and Small Businesses, and the chairs of the Joint Committee on Economic Development and Emerging Technologies, identifying the total amount of tax credits claimed pursuant to this subsection and the total amount of tax credits transferred, sold, or assigned hereunder for the preceding fiscal year.
(g) If the certified water-dependent facility is disposed of, or ceases to be used for the exclusive use of water-dependent commercial or industrial activities, before the end of such facility’s useful life, the recapture provisions Chapter 63, section 31A, subsection (e) shall apply.
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An Act reducing CPA recording fees for affordable housing
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H2791
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HD1613
| 193
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{'Id': 'AMF1', 'Name': 'Ann-Margaret Ferrante', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AMF1', 'ResponseDate': '2023-01-18T16:13:58.027'}
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[{'Id': 'AMF1', 'Name': 'Ann-Margaret Ferrante', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AMF1', 'ResponseDate': '2023-01-18T16:13:58.0266667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2791/DocumentHistoryActions
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Bill
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By Representative Ferrante of Gloucester, a petition (accompanied by bill, House, No. 2791) of Ann-Margaret Ferrante relative to recording fees paid by certified public accountants to registers of deeds and assistant recorders under the community preservation law. Revenue.
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SECTION 1. Section 8a of chapter 44B of the General Laws, as so appearing, is hereby amended by inserting the following after the words “Chapter 188” in line xx: or to the filing of any subordinate mortgage extended by any public agency or quasi-public agency, including but not limited to a Commonwealth municipality or the Massachusetts Housing Partnership.
SECTION 2. Section 8b of chapter 44B of the General Laws, as so appearing, is hereby amended by inserting the following after the words “Chapter 188” in line xx: or to the filing of any subordinate mortgage extended by any public agency or quasi-public agency, including but not limited to a Commonwealth municipality or the Massachusetts Housing Partnership.
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An Act relative to qualified data centers in the Commonwealth
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H2792
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HD3371
| 193
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{'Id': 'MJF1', 'Name': 'Michael J. Finn', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJF1', 'ResponseDate': '2023-01-20T12:15:14.723'}
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[{'Id': 'MJF1', 'Name': 'Michael J. Finn', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJF1', 'ResponseDate': '2023-01-20T12:15:14.7233333'}, {'Id': 'PAD1', 'Name': 'Patricia A. Duffy', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PAD1', 'ResponseDate': '2023-01-25T10:09:54.29'}, {'Id': 'KWP1', 'Name': 'Kelly W. Pease', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/KWP1', 'ResponseDate': '2023-01-26T10:48:53.2033333'}, {'Id': 'BMA1', 'Name': 'Brian M. Ashe', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BMA1', 'ResponseDate': '2023-02-09T14:56:33.5233333'}]
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{'Id': 'KWP1', 'Name': 'Kelly W. Pease', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/KWP1', 'ResponseDate': '2023-01-26T10:48:53.203'}
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2792/DocumentHistoryActions
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Bill
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By Representatives Finn of West Springfield and Pease of Westfield, a petition (accompanied by bill, House, No. 2792) of Michael J. Finn, Kelly W. Pease and others relative to qualified data centers and providing for sales and use tax exemptions for data centers. Revenue.
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SECTION 1. Chapter 23A of the General Laws, as so appearing in the 2020 Official Edition, is hereby amended by adding the following section:-
Section 70. (a) The terms defined in paragraph (yy) of section 6 of chapter 64H shall apply to this section unless the context clearly requires otherwise.
(b) The secretary of the executive office of housing and economic development, in consultation with the commissioner of revenue, shall determine qualifications for qualified data centers, to qualify for a sales and use tax exemption pursuant to said paragraph (yy) of said section 6 of said chapter 64H.
(c) To apply for the sales and use tax exemption pursuant to paragraph (yy) of said section 6 of said chapter 64H, the owner or operator of a data center shall submit to the secretary of housing and economic development an application on a form prescribed by the commissioner of revenue that shall include:
(i) the name, address and telephone number of the owner or operator;
(ii) the address of the site where the qualified data center is or will be located, including, but not limited to, information sufficient to identify the facility composing the data center, and the expected commercial operations date of each data center building that will be located at the data center facility;
(iii) the anticipated aggregate square feet of the qualified data center for which the sales and use tax exemption is being sought; provided, that in determining whether the facility has the required square footage, the total square footage of the data center facility shall include the space that houses the computer information technology equipment, networking, data processing or data storage, including, but not limited to, servers and routers, and the following spaces that support the operation of enterprise information technology equipment including, but not limited to, office space, meeting space, loading dock space and mechanical and other support facilities.
(iv) the anticipated investment associated with the qualified data center for which the sales and use tax exemption is being sought;
(v) the anticipated number of jobs that the data center will create and maintain within 1 year, 5 years and 10 years of operations after certification; and
(vi) an affirmation, signed by an authorized executive representing the owner or operator, that the data center is expected to satisfy the certification requirements in this section as a qualified data center.
(d)(i) Within 60 days after receiving a completed application, the secretary of housing and economic development shall review the application submitted by the owner or operator of a data center and certify the data center as a certified qualified data center if the data center meets all requirements of this section.
(ii) The secretary shall issue a written certification that the data center qualifies for the sales and use tax exemption or provide written reasons for its denial and an opportunity for the applicant to cure any deficiencies.
(iii) Failure to approve or deny the application within 60 days after the date the owner or operator submits the application to the secretary shall constitute approval of the qualified data center, and the secretary shall issue written certification to the owner or operator within 14 days.
(iv) The certification shall provide the following information related to each data center:
(A) the effective date of the certification;
(B) the total square footage of the qualified data center;
(C) the total amount of land costs, construction costs, refurbishment costs and eligible data center equipment; and
(D) the beginning and ending date of the sales and use tax exemption for the first data center building, which shall begin on the effective date of the certification and be valid for qualification period, and for a qualified data center that is comprised of more than 1 data center building, the expected commercial operations dates and expected qualification periods for subsequent data center buildings expected to be located at the qualified data center.
(v) The secretary shall send a copy of the certification to the commissioner of revenue.
(e) The effective date of the certification shall be the date on which the application was submitted to the secretary or a prospective date stated in the application that does not exceed 5 years after the date on which the application was submitted; provided, that the certification shall be valid through the qualification period.
(f) The secretary and commissioner shall review the certification after 10 years.
(g)(i) For the purposes of this section, the term “material noncompliance” shall mean the failure of a qualified data center to substantially achieve the investment requirements and minimum number of jobs pursuant to paragraph (yy) of section 6 of chapter 64H.
(ii) The secretary may revoke the certification of a qualified data center after an investigation by the executive office of housing and economic development, in consultation with the department of revenue, and a written determination that the qualified data center is in material noncompliance with this section, paragraph (yy) of section 6 of chapter 64H or the certification.
(iii) Revocation shall take effect on the first day of the tax year in which the executive office of housing and economic development determines the qualified data center to be in material noncompliance. The commissioner of revenue shall, as of the effective date of the revocation, disallow any credits, exemptions or other tax benefits allowed by the original certification of tax benefits pursuant to paragraph (yy) of section 6 of chapter 64H.
(h) Each qualified data center shall file a report with the secretary and commissioner prior to the end of the tenth year of the qualification period detailing whether it has met the specific investment requirements pursuant to paragraph (yy) of section 6 of chapter 64H.
(i) The secretary, in consultation with the commissioner of revenue, shall promulgate regulations and shall issue instructions or forms necessary for the implementation of this section.
SECTION 2. Section 6 of said chapter 64H of the General Laws, as so appearing in the 2020 Official Edition, is hereby amended by inserting, after paragraph (xx), the following 2 paragraphs:-
(yy)(1) Sale of: (A) eligible data center equipment for use in a qualified data center; (B) computer software for use in a qualified data center; (C) electricity for use or consumption in the operation of a qualified data center; or (D) construction costs incurred for the construction, renovation or refurbishment of a qualified data center.
(2) If secretary revokes the certification of a qualified data center the commissioner shall, as of the effective date of the revocation, disallow any credits, exemptions or other tax benefits allowed by the original certification of tax benefits under this paragraph.
(3) If the qualified data center is sold to a new owner prior to the expiration of the exemption, tax benefits under this paragraph shall remain in effect and apply to a subsequent owner for the remaining duration of the 20-year qualification period.
(4) As used in this paragraph, the following words shall, unless the context clearly otherwise requires, have the following meanings:
“Colocation tenant”, a person, partnership, company, corporation or other entity that contracts with or leases from the owner or operator of a qualified data center to use or occupy all or part of a qualified data center.
“Computer software”, software purchased, leased, utilized or loaded at a qualified data center, including, but not limited to, maintenance, licensing and software customization.
“Construction costs”, costs of materials, labor, services and equipment purchased or leased to construct a qualified data center facility, including, but not limited to, data center building costs, accessory building costs and building improvement costs, land development and site improvement costs, site utility infrastructure costs, building materials, steel, concrete, gravel, engineering services, heavy equipment, cranes, transportation equipment, excavation costs, storm water system and management costs, access roads, bridges, fencing, lighting, landscaping and other costs to construct the facility.
“Eligible data center equipment”, computers and equipment supporting computing, networking, data processing or data storage, including, but not limited to, servers and routers; computer servers, routers, connections, chassis, networking equipment, switches, racks, fiber optic and copper cables, trays, conduits and other enabling machinery, equipment and hardware; component parts, replacement parts and upgrades; cooling systems, cooling towers, chillers, mechanical equipment, HVAC equipment, refrigerant piping, fuel piping and storage, adiabatic and free cooling systems, water softeners, air handling units, indoor direct exchange units, fans, ducting, filters and other temperature control infrastructure; power infrastructure for transformation, generation, distribution, or management of electricity used for the operations and maintenance of a qualified data center, including, but not limited to, substations, switchyards, transformers, generators, uninterruptible power supplies, backup power generation systems, battery systems, energy efficiency measures, supplies, fuel piping and storage, duct banks, switches, switchboards, testing equipment and related utility infrastructure; monitoring and security equipment; water conservation systems, including, but not limited to, equipment designed to collect, conserve and reuse water; modular data center equipment and preassembled components of any item described in this paragraph, including, but not limited to, components used in the manufacturing of modular data centers; and any other personal property or equipment that is used or consumed in the operation and maintenance of the qualified data center.
“Qualified data center costs”, expenditures made for the construction, refurbishment, renovation or improvement of a facility to be used as a qualified data center, including, but not limited to, the cost of land, land development and site improvement costs, site utility infrastructure costs, construction costs, data center building costs, accessory building costs and building improvement costs, and eligible data center equipment.
“Qualified data center”, a facility in the commonwealth that:
(A) is owned or leased by: (i) the operator of the data center facility; or (ii) a person, partnership, company, corporation or other entity under common ownership of the operator of the data center facility;
(B) is comprised of 1 or more data center buildings that consist in the aggregate of not less than 100,000 square feet, and that are located on a single parcel, or on contiguous parcels, where the total eligible qualified data center costs of the data center facility are at least $50,000,000 within a 10-year period from the effective date of the certification by the secretary as a qualified data center facility;
(C) is constructed or substantially refurbished; and
(D) is used to house computer information technology equipment, networking, data processing or data storage, including, but not limited to, servers and routers for the storage, management, and dissemination of data and information where the facility has the following characteristics: (i) uninterruptible power supplies, generator backup power, or both; (ii) sophisticated fire suppression and prevention systems; and (iii) enhanced security; provided, that a qualified data center shall be considered to have enhanced security if it has restricted access to the facility to selected personnel, permanent security guards, video camera surveillance, an electronic system requiring pass codes, keycards or biometric scans or similar security features.
“Qualification period”, a 20-year period of time beginning on the effective date of the certification by the secretary of the qualified data center for the first data center building, and expiring at the end of the twentieth full calendar year following the calendar year in which the certification became effective; provided, that if the qualified data center is comprised of more than 1 data center building, the qualification period for each subsequent data center building that is constructed at the qualified data center facility shall start when each data center building begins commercial operations, as evidenced by receipt of a certificate of occupancy, and shall continue for a period of 20 full calendar years, expiring at the end of the twentieth full calendar year following the calendar year each respective data center building began commercial operations.
“Secretary”, the secretary of the executive office of housing and economic development.
“Substantially refurbished”, a rebuild, modification or construction of not less than 100,000 square feet of an existing facility that is a qualified data center where the total eligible qualified data center costs are not less than $50,000,000 within a 10-year period from the effective date of the certification by the secretary as a qualified data center facility, including, but not limited to: (i) installation of computer information technology equipment, networking, data processing or data storage, including servers and routers, environmental control, computer software and energy efficiency improvements; and (ii) building improvements.
(3) The commissioner shall promulgate regulations necessary for the administration of this paragraph.
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An Act relative to real estate transfer fees and senior property tax relief
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H2793
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HD3016
| 193
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{'Id': 'BFO1', 'Name': 'Brandy Fluker Oakley', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BFO1', 'ResponseDate': '2023-01-19T22:00:19.983'}
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[{'Id': 'BFO1', 'Name': 'Brandy Fluker Oakley', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BFO1', 'ResponseDate': '2023-01-19T22:00:19.9833333'}, {'Id': 'S_M1', 'Name': 'Samantha Montaño', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/S_M1', 'ResponseDate': '2023-02-22T14:20:22.4533333'}, {'Id': 'LME0', 'Name': 'Lydia Edwards', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/LME0', 'ResponseDate': '2023-02-22T14:20:12.0466667'}, {'Id': 'R_C1', 'Name': 'Rob Consalvo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/R_C1', 'ResponseDate': '2023-02-22T14:20:22.4533333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2793/DocumentHistoryActions
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Bill
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By Representative Fluker Oakley of Boston, a petition (accompanied by bill, House, No. 2793) of Brandy Fluker Oakley and others (with the approval of the mayor and city council) relative to real estate transfer fees and senior property tax relief in the city of Boston. Revenue. [Local Approval Received.]
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SECTION 1. Findings and Purpose. The general court finds and declares that a serious state of emergency exists in the city of Boston with respect to housing, whereby there is an inadequate supply of affordable housing, which is impacting quality of life and public health, contributing to housing insecurity, rent burden, homelessness, and increasing evictions, that rising housing costs and speculative real estate practices disproportionately impact protected classes, including households of color, and further finds that imposition of a fee on certain real estate transfers shall be applied, at the discretion of the city and with exemptions as detailed in this act, in order to mitigate the impacts of speculative market practices through the production of affordable and deeply affordable housing and by discouraging rapid repeat sales of property.
Additionally, outdated income and asset restrictions for senior tax exemptions are restricting exemption relief, resulting in higher ownership costs and risking the displacement of a vulnerable population.
SECTION 2. Transfer Fee. Except where otherwise exempted pursuant to this act, the city of Boston may impose a fee of up to 2 percent of the purchase price upon the transfer of any real property interest in any real property in the city of Boston, or the transfer of a controlling interest in a trust, limited liability company, or other entity that directly or indirectly holds an interest in any real property situated in the city of Boston. The fee shall be payable by the seller. In the case of a transfer of a controlling interest, the city of Boston may define by ordinance what constitutes a controlling interest and the calculation of the fee.
SECTION 3. Exempted Value. The first $2,000,000 of the purchase price of any transfer of any real property interest, or the transfer of a controlling interest in a trust, limited liability company, or other entity that directly or indirectly holds an interest in any real property situated in the city of Boston shall be exempted from the transfer fee. The amount of the purchase price exempted from the transfer fee shall be evaluated every three (3) years, and may be adjusted by the City Council with the approval of the Mayor every three (3) years based on the percentage increase in the median citywide sales price for all properties, but shall not be reduced.
SECTION 4. Payment of Fees to City. Fees established pursuant to this act shall be paid to the city of Boston; provided that, the city of Boston may, in lieu of collecting such fees, enter into an agreement with the Suffolk county registry of deeds regarding the collection of such fees. The city is authorized to adopt an ordinance to provide for the collection and liening of any outstanding transfer fee. The city shall have such remedies to collect said amount as provided by law with respect to the collection of real property taxes.
The city shall deposit all fees received pursuant to this act into the neighborhood housing trust established by the city pursuant to chapter 665 of the acts of 1956, provided that, in order to address a range of housing needs, the city may, in an ordinance accepting the provisions of this act, or in an ordinance amending that acceptance, reserve and appropriate through the city's annual budgetary filings, a portion of fees received pursuant to this act for programs designed to further housing acquisition, affordability, creation, preservation, senior homeowner stability, low-income renter stability, or related purposes and to address disparities in housing access and opportunity.
SECTION 5. Affidavit and Deed. A copy of the deed or other instrument evidencing each transfer subject to the transfer fee shall be provided to the city and shall be accompanied by, (a) an affidavit signed under oath or under the pains and penalties of perjury by the purchaser and seller attesting to the purchase price, (b) the applicable fee owed, and (c) the basis, if any, upon which the transfer, or one or both of the parties to the transfer, is claimed to be exempt in whole or in part from said fee or fees. Upon receipt of such payment and/or satisfactory evidence of exemption, the city or its designee shall promptly thereafter issue a certificate indicating that the fee has been paid or that the purchaser or seller, or the transfer, is exempt from the fee. The Suffolk county register of deeds shall not record or register a deed unless the deed is accompanied by such certificate.
SECTION 6. Exempt Transfers. The following transfers of real property interests shall be exempt from the fee established by this act: (1) transfers between family members, as may be defined by ordinance; (2) transfers of convenience, as may be defined by ordinance; or (3) transfers to the government of the United States or any other instrumentality, agency or subdivision thereof, or the commonwealth or any instrumentality or subdivision thereof.
SECTION 7. Acceptance of Fee by Ordinance; Further Exemptions and Regulation. The city may, by ordinance, accept and determine the amount of the fee and adjust the exempted value, pursuant to the structure detailed in sections 2 and 3, and may adopt additional exemptions for economically vulnerable populations, affordable housing developments, units of housing subject to deed restrictions, homeowners or beneficiaries of a city-approved homebuyer program, or other parties. The city may also specify requirements or conditions under which exemptions are granted and adopt regulations to implement or enforce said fee, consistent with this act.
SECTION 8. Annual Report. The city shall prepare and issue an annual report that (i) identifies fee receipts by payer category including buyers and sellers, location and unit type; and (ii) quantifies senior tax relief and affordable housing programs funded, including type and purpose.
SECTION 9. Senior Homeowner Property Tax Exemption. Notwithstanding clause 41C of section 5 of chapter 59 or any other general or special law to the contrary, with respect to real property in the City of Boston the following factors determining exemption for real property under clause 41C of section 5 of chapter 59 shall be adjusted as follows: (1) increasing the sum of $500 contained in the first sentence of clause 41C to $1500; (2) increasing the amounts contained in subclause (B) of said first sentence whenever they appear in said subclause from $13,000 dollars and from $15,000 dollars to fifty percent of Area Median Income as adjusted for household size, as is published annually by the U.S. Department of Housing and Urban Development, as required by Section 8 of the Federal Housing Act of 1937 (42 USC Section 1437f), as amended, and the relevant year of the calculation shall be the most recent figure available as of July 1 of the start of the fiscal year to which the exemption is sought; and (3) increasing the amounts contained in subclause (C) of said first sentence whenever they appear in said subclause from $28,000 dollars to not more than $80,000 and from $30,000 to not more than $110,000. These adjustments shall not be further modified by the second sentence of clause 41C of section 5 of chapter 59.
SECTION 10. Severance Clause. The determination or declaration that any provision of this act is beyond the authority of the general court or is preempted by law or regulation shall not affect the validity or enforceability of any other provisions.
SECTION 11. Effective Date. This act shall take effect immediately upon signing by the Governor.
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An Act relative to work from home incentives
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H2794
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HD3836
| 193
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{'Id': 'PKF1', 'Name': 'Paul K. Frost', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PKF1', 'ResponseDate': '2023-01-20T14:47:02.777'}
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[{'Id': 'PKF1', 'Name': 'Paul K. Frost', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PKF1', 'ResponseDate': '2023-01-20T14:47:02.7766667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2794/DocumentHistoryActions
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Bill
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By Representative Frost of Auburn, a petition (accompanied by bill, House, No. 2794) of Paul K. Frost relative to work from home tax incentives. Revenue.
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SECTION 1. Chapter 63 of the general laws, as appearing in the 2018 official edition, is hereby amended by adding after section 31N, the following new section:-
Section 31M. (A) A business corporation shall be allowed a credit against its excise due under this chapter equal to $10 for each qualified remote employee for the taxable year.
(b) For the purposes of this section a “qualified remote employee” shall mean a salaried, full-time employee, as defined by section 31C, who utilizes their primary Massachusetts residence as their work place for at least 16 per week on average for the taxable year.
(c) The credit allowed hereunder for any taxable year shall not reduce the excise to less than the amount due under section thirty-nine (b) or sixty-seven.
SECTION 1. Chapter 63 of the general laws, as appearing in the 2018 official edition, is hereby amended by adding after section 31M, the following new section:-
SECTION 31O. (A) A business corporation shall be allowed a credit against its excise due under this chapter equal to fifteen per cent of the cost incurred during the taxable year for the purchase business and communication equipment which are essential for employees to work remotely from their Massachusetts residence.
(b) The credit allowed hereunder for any taxable year shall not reduce the excise to less than the amount due under section thirty-nine (b) or sixty-seven.
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An Act relative to home heating oil deductions
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H2795
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HD3915
| 193
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{'Id': 'PKF1', 'Name': 'Paul K. Frost', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PKF1', 'ResponseDate': '2023-01-20T15:20:52.163'}
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[{'Id': 'PKF1', 'Name': 'Paul K. Frost', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PKF1', 'ResponseDate': '2023-01-20T15:20:52.1633333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2795/DocumentHistoryActions
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Bill
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By Representative Frost of Auburn, a petition (accompanied by bill, House, No. 2795) of Paul K. Frost relative to home heating oil tax deductions. Revenue.
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SECTION 1. Chapter 62 of the general laws, as appearing in the 2018 official edition, is hereby amended by adding the following new section:-
Section 65. Notwithstanding any general or special law, rule regulation to the contrary, for taxable years 2021 and 2022, there shall be deducted from adjusted gross income in determining income: a deduction for the costs of home heating oil for which the cost per gallon of oil exceeds $4.00, up to $800 maximum.
The deductions may be used only for the cost of home heating oil, natural gas and propane purchased between November 1, 2020 and March 31, 2022.
Any taxpayer entitled to a deduction under this section may apply the deduction in taxable year 2021 for purchases made in 2021. If the taxpayer does not take deduct the full $800 deduction in taxable year 2021, the taxpayer may take the remainder in taxable year 2022 for purchases made in 2022 through March 31, 2022.
The commissioner of revenue shall promulgate rules and regulations necessary to implement this section. The commissioner shall also include in such rules and regulations eligibility provisions for a taxpayer who owns a condominium or a cooperative dwelling and for whom such purchases are accounted for in a common area fee or special assessment against such costs as may be reasonably attributed to the percentage ownership share of the condominium or cooperative dwelling costs; and provided further, that the commissioner shall also include in such rules and regulations eligibility provisions for a taxpayer who rents a residential dwelling and for whom such purchases are accounted for in the rent and provisions that account for multiple renters in a residential dwelling. The department shall file a copy of any rules and regulations with the clerks of the senate and house of representatives and with the joint committee on revenue.
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An Act providing for an income tax exemption for senior citizens
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H2796
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HD3919
| 193
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{'Id': 'PKF1', 'Name': 'Paul K. Frost', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PKF1', 'ResponseDate': '2023-01-20T15:22:28.5'}
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[{'Id': 'PKF1', 'Name': 'Paul K. Frost', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PKF1', 'ResponseDate': '2023-01-20T15:22:28.5'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2796/DocumentHistoryActions
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Bill
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By Representative Frost of Auburn, a petition (accompanied by bill, House, No. 2796) of Paul K. Frost for legislation to provide a certain income tax exemption for elderly persons. Revenue.
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Section 3 of chapter 62 of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by striking out the words “seven hundred dollars”, in lines 195, 218 and 240, and inserting in place thereof, in each instance, the figure:— $1,500.
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An Act creating a tax credit for remote learning expenses
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H2797
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HD146
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{'Id': 'WCG1', 'Name': 'William C. Galvin', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/WCG1', 'ResponseDate': '2023-01-10T13:29:02.87'}
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[{'Id': None, 'Name': 'Rebecca Campbell', 'Type': 3, 'Details': None, 'ResponseDate': '2023-01-10T13:29:02.87'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2797/DocumentHistoryActions
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Bill
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By Representative Galvin of Canton (by request), a petition (accompanied by bill, House, No. 2797) of Rebecca Campbell for legisation to create a tax credit for remote learning expenses. Revenue.
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SECTION 1.
Chapter 62 of the General Laws is hereby amended by inserting after Section 6 ½, the following section:-
Section 6 ¼. Remote Learning Expenses Tax Credit
SECTION 2. Definitions
(a) As used in this section the following words shall have the following meanings:-
“State of Emergency”, emergency order and guidance declared in the Commonwealth on March 10, 2020 to respond to the 2019 novel coronavirus outbreak, also known as COVID-19
“Remote Learning”, learning conducted where the student and the educator are not physically present in a traditional classroom environment but rather through the use of technology, including but not limited to discussion boards, video conferencing, and online assessments
“Remote Learning Expenses”, educational expenses accumulated by parents of elementary or secondary school students who have utilized remote learning during the 2019 novel coronavirus declared state of emergency
“Eligible Expenditure”, costs associated with remote learning expenses to support remote learning including but not limited to:
(i) a personal computer with internet access; a router or hotspot; monthly expenses for internet access; a printer and its supportive accessories; desks and desk chairs
SECTION 3. Remote Learning Expenses Tax Credit.
(a) A credit of no less than 50 percent of the total cost and not exceeding $750 shall be allowed against the taxes due for remote learning expenses of eligible expenditures during the taxable year.
(b) The credit under this Section shall not apply to expenditures incurred after orders preventing in-person instruction for elementary and secondary school students have been lifted
SECTION 4.
This Act shall take effect upon passage and shall expire one calendar year following the end of the declared state of emergency for the 2019 novel coronavirus.
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Whereas, The deferred operation of this act would tend to defeat its purpose, which is to provide tax credits to parents of elementary and secondary school students who have accumulated costs associated with remote learning expenses as a result of the declared State of Emergency due to COVID-19, therefore it is hereby declared to be an emergency law, necessary for the immediate preservation of the public convenience.
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An Act providing for a means tested senior citizen property tax exemption
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H2798
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HD152
| 193
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{'Id': 'WCG1', 'Name': 'William C. Galvin', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/WCG1', 'ResponseDate': '2023-01-10T13:38:32.817'}
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[{'Id': 'WCG1', 'Name': 'William C. Galvin', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/WCG1', 'ResponseDate': '2023-01-10T13:38:32.8166667'}, {'Id': 'FEP1', 'Name': 'Francisco E. Paulino', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/FEP1', 'ResponseDate': '2023-01-13T13:24:43.05'}, {'Id': 'MJM2', 'Name': 'Mathew J. Muratore', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJM2', 'ResponseDate': '2023-01-30T09:47:02.06'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2798/DocumentHistoryActions
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Bill
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By Representative Galvin of Canton, a petition (accompanied by bill, House, No. 2798) of William C. Galvin, Francisco E. Paulino and Mathew J. Muratore relative to establishing local option means-tested senior property tax exemptions. Revenue.
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SECTION 1. In any city or town which accepts this section.
SECTION 2.With respect to each qualifying parcel of real property classified as class one, residential in the municipality there shall be an exemption from the property tax in an amount to be set annually by the Select Board or Mayor of the municipality as provided in section 3. The exemption shall be applied to the domicile of the taxpayer only. For the purposes of this act, “parcel” shall be a unit of real property as defined by the board of assessors under the deed for the property and shall include a condominium unit. The exemption provided for herein shall be in addition to any and all other exemptions allowed by the General Laws.
SECTION 3. The board of assessors may set a policy to deny an application if they find the applicant has excessive assets that place them outside of the intended recipients of the senior exemption created by this act. Real property shall qualify for the exemption under section 1 if all of the following criteria are met:
(a) The qualifying real property is owned and occupied by a person whose prior year’s income would make the person eligible for the circuit breaker income tax credit under section 6(k) of chapter 62 of the General Laws;
(b) The qualifying real property is owned by a single applicant age 65 or older as of July 1 of the applicable fiscal year or jointly by persons either of whom is age 65 or above as of July 1 of the applicable fiscal year and if the joint applicant is 60 years of age or older;
(c) The qualifying real property is owned and occupied by the applicant or joint applicants as their domicile;
(d) The applicant or at least 1 of the joint applicants has been domiciled and owned a home in the Municipality for at least 10 consecutive years before filing an application for the exemption;
(e) The maximum assessed value of the domicile is no greater than the prior year’s maximum assessed value for qualification for the circuit breaker income tax credit under Section 6(k) of chapter 62 of the General Laws as adjusted annually by the Department of Revenue; and
(f) Property taxes shall not be reduced to less than 11% of the circuit breaker income and by more than 50 per cent by this exemption
(g) The board of assessors has approved the application.
SECTION 4. The Select Board or Mayor shall annually set the exemption amount provided for in section 1, provided that the amount of the exemption shall be within a range of fifty per cent to two hundred per cent of the amount of the circuit breaker income tax credit under section 6(k) of chapter 62 of the General Laws for which the applicant qualified for in the previous year. The total amount exempted by this act shall be allocated proportionally within the tax levy on all taxpayers and can not exceed 1% of the municipalities tax Levy.
SECTION 5. A person who seeks to qualify for the exemption under section 1 shall, before the deadline established by the board of assessors, file an application, on a form to be adopted by the board of assessors, with the supporting documentation of the applicant’s income and assets as described in the application. The application shall be filed each year for which the applicant seeks the exemption.
SECTION 6. No exemption shall be granted under this act until the Department of Revenue certifies a residential tax rate for the applicable tax year where the total exemption amount is raised by a burden shift within the tax levy.
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An Act exempting disabled veterans from sales tax when leasing a motor vehicle
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H2799
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HD162
| 193
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{'Id': 'WCG1', 'Name': 'William C. Galvin', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/WCG1', 'ResponseDate': '2023-01-10T13:47:28.28'}
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[{'Id': 'WCG1', 'Name': 'William C. Galvin', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/WCG1', 'ResponseDate': '2023-01-10T13:47:28.28'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2799/DocumentHistoryActions
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Bill
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By Representative Galvin of Canton, a petition (accompanied by bill, House, No. 2799) of William C. Galvin for legislation to exempt disabled veterans from the motor vehicle leasing sales tax. Revenue.
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Section 6 of chapter 64H of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by striking out subsection (u) and inserting in place thereof the following subsection:-
(u) Sale of a motor vehicle purchased by or leased to and for the use of a person who has suffered loss, or permanent loss of use of, both legs or both arms or one leg and one arm or purchased by or leased to and for the use of a veteran who has been determined to be permanently disabled by the medical advisory board established pursuant to section 8C of chapter 90 and has been issued a disabled veteran number plate pursuant to section 2 of said chapter 90. This exemption shall apply to 1 motor vehicle only owned or leased and registered for the personal, noncommercial use of such person.
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An Act to provide sustainable water resources in the town of Tyngsborough
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H28
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HD1325
| 193
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{'Id': 'CMG1', 'Name': 'Colleen M. Garry', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CMG1', 'ResponseDate': '2023-01-18T12:23:05.423'}
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[{'Id': 'CMG1', 'Name': 'Colleen M. Garry', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CMG1', 'ResponseDate': '2023-01-18T12:23:05.4233333'}, {'Id': 'EDJ0', 'Name': 'Edward J. Kennedy', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/EDJ0', 'ResponseDate': '2023-04-20T15:02:43.3033333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H28/DocumentHistoryActions
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Bill
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By Representative Garry of Dracut, a petition (accompanied by bill, House, No. 28) of Colleen M. Garry (by vote of the town) for legislation to provide sustainable water resources in the town of Tyngsborough. Environment and Natural Resources. [Local Approval Received.]
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Section 1. Notwithstanding chapter 21G of the General Laws, or any other general or special law or regulation to the contrary, the Tyngsborough Water District may withdraw up to 1,000,000 gallons of water per day from water sources on its properties.
Section 2. This act shall take effect upon its passage
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