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An Act providing for line-of-duty death benefits for firefighters
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H2890
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HD2205
| 193
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{'Id': 'P_M1', 'Name': 'Paul McMurtry', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/P_M1', 'ResponseDate': '2023-01-19T11:22:34.093'}
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[{'Id': 'P_M1', 'Name': 'Paul McMurtry', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/P_M1', 'ResponseDate': '2023-01-19T11:22:34.0933333'}, {'Id': 'BMA1', 'Name': 'Brian M. Ashe', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BMA1', 'ResponseDate': '2023-02-01T11:39:40.7'}, {'Id': 'V_H1', 'Name': 'Vanna Howard', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/V_H1', 'ResponseDate': '2023-02-01T11:39:40.7'}, {'Id': 'CRF1', 'Name': 'Christopher Richard Flanagan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CRF1', 'ResponseDate': '2023-03-15T15:00:23.6133333'}]
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Bill
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By Representative McMurtry of Dedham, a petition (accompanied by bill, House, No. 2890) of Paul McMurtry, Brian M. Ashe and Vanna Howard relative to property tax exemptions for real estate of survivors of certain police officer and firefighters who died in the line of duty. Revenue.
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Section 5 of chapter 59 of the General Laws, as appearing in the 2016 Official Edition, is hereby amended by inserting after the word “firefighter”, in lines 1468 and 1474, the following words:- who died in the line of duty or was.
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An Act establishing a municipal tax assessment increase limit
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H2891
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HD3622
| 193
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{'Id': 'RAM1', 'Name': 'Rita A. Mendes', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RAM1', 'ResponseDate': '2023-01-20T13:55:00.927'}
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[{'Id': 'RAM1', 'Name': 'Rita A. Mendes', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RAM1', 'ResponseDate': '2023-01-20T13:55:00.9266667'}, {'Id': 'MMD1', 'Name': 'Michelle M. DuBois', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MMD1', 'ResponseDate': '2023-02-07T21:16:45.7233333'}]
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Bill
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By Representative Mendes of Brockton, a petition (accompanied by bill, House, No. 2891) of Rita A. Mendes and Michelle M. DuBois relative to establishing a municipal tax assessment increase limit. Revenue.
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Section 21C of chapter 59 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by adding the following paragraph:-
(o) The local appropriating authority of any city or town may, by majority vote, seek voter approval to limit the annual increase on the total taxes assessed on real property classified as Class One, residential; provided, however, that the limit shall equal 3 percent of the annual increase or the percentage change in the Consumer Price Index published by the United States Department of Labor, Bureau of Labor Statistics, for such year, whichever is lower, for the principal residence of a taxpayer as defined in section 1 of chapter 188; provided further, that the limit shall not exceed 10 percent of the annual increase for said real property that is not the principal residence of a taxpayer as defined in said section 1 of said chapter 188; and provided further, that the total taxes assessed on said real property shall not exceed the rate based on the full and fair cash valuation of said property. The question submitted to the voters shall be worded as follows:-
“Shall the (city/town) of _________ be allowed to limit the annual increase on the total taxes assessed on real property classified as Class One, residential?
Yes ___ No ___.”
If a majority of the persons voting on the question shall vote “yes”, the local appropriating authority of the city or town shall be allowed to limit the annual increase on the total taxes assessed on real property classified as Class One, residential pursuant to this paragraph; provided, however, that any limits established under this paragraph shall apply automatically; provided further, that any limits established under this paragraph shall not apply to any increases in value to said real property resulting from improvements made by the taxpayer; provided further, that any limit established under this paragraph shall not apply in any fiscal year in which the real property is sold or otherwise transferred for consideration; and provided further, that should a taxpayer cease to reside or intend to reside in said real property as the taxpayer’s principal residence as defined in said section 1 of said chapter 188, the taxpayer shall notify the local assessor’s office within 30 days to avoid the assessment of any penalties or any other real estate obligations.
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An Act relative to condominiums
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H2892
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HD218
| 193
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{'Id': 'J_M1', 'Name': 'Joan Meschino', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/J_M1', 'ResponseDate': '2023-01-09T15:12:25.87'}
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[{'Id': 'J_M1', 'Name': 'Joan Meschino', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/J_M1', 'ResponseDate': '2023-01-09T15:12:25.87'}, {'Id': 'MJM2', 'Name': 'Mathew J. Muratore', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJM2', 'ResponseDate': '2023-01-30T10:52:50.9866667'}]
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Bill
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By Representative Meschino of Hull, a petition (accompanied by bill, House, No. 2892) of Joan Meschino and Mathew J. Muratore relative to the taxation of condominiums. Revenue.
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SECTION 1. Section 14 of Chapter 183A of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting after the first sentence the following sentences:-
Provided, however, that any portion of the common area and facilities for which the declarant has reserved in the master deed any right to add or withdraw real estate shall, at the discretion of the board of assessors, be separately assessed at a value equal to the land value prior to recording the master deed, minus the value of any separately taxed improvement(s) subsequent to recording the master deed and taxed to the declarant or its successor in interest and the lien for those taxes shall attach to the right or interest so assessed but not to the common areas and facilities. To the extent the reserved right expires or is otherwise extinguished, the lien for taxes previously assessed to the declarant or successor shall attach to any units in the condominium submitted to condominium status after the assessment of the right, but not to units against which property taxes were separately assessed in the same fiscal year the interest was assessed. No reserved right shall be assessed and taxed after it expires or is otherwise extinguished, provided, however, that any such right extended, revived or granted by the organization of unit owners under section 5 shall, after an instrument extending, reviving or granting such right is recorded or registered, be assessed and taxed under this section.
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An Act to protect elder housing
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H2893
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HD896
| 193
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{'Id': 'S_M1', 'Name': 'Samantha Montaño', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/S_M1', 'ResponseDate': '2023-01-10T16:05:25.363'}
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[{'Id': 'S_M1', 'Name': 'Samantha Montaño', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/S_M1', 'ResponseDate': '2023-01-10T16:05:25.3633333'}, {'Id': 'V_H1', 'Name': 'Vanna Howard', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/V_H1', 'ResponseDate': '2023-02-02T13:47:52.6466667'}, {'Id': 'MOM0', 'Name': 'Michael O. Moore', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MOM0', 'ResponseDate': '2023-02-02T13:44:37.0266667'}, {'Id': 'M_D2', 'Name': 'Mindy Domb', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_D2', 'ResponseDate': '2023-02-02T13:44:05.5266667'}, {'Id': 'A_S1', 'Name': 'Alan Silvia', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/A_S1', 'ResponseDate': '2023-02-07T13:55:38.5833333'}, {'Id': 'CAD1', 'Name': 'Carol A. Doherty', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CAD1', 'ResponseDate': '2023-07-11T13:28:33.7766667'}]
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Bill
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By Representative Montaño of Boston, a petition (accompanied by bill, House, No. 2893) of Samantha Montaño and others relative to freezing of the rate and valuation of taxes on real income to protect elder housing. Revenue.
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SECTION 1. Section 5 of chapter 59 of the General Laws is hereby amended by adding the following clause: –
Fifty-ninth. A city or town that accepts this section pursuant to section 4 of chapter 4 may provide for the freezing of the rate and valuation of taxes on real income from all sources in excess of a figure as determined by the legislative body, to any person who is of the requisite age or older or to any person who is totally and permanently disabled, regardless of age and who does not have income from all sources in excess of a figure as determined by the legislative body; provided further, that the exemption is not allowed unless the person entitled to it has presented to the assessors, on or before the last day on which sworn statements may be filed with the assessors for the year for which the tax freeze is claimed, or for taxes assessed, evidence that he or she is entitled, which evidence shall stand as long as his or her legal residence remains unchanged.
The board of assessors may deny an application for a freeze of tax or rate or valuation if they find the applicant has excessive assets that place the applicant outside of the intended recipients of the senior exemption created by the legislative body of a municipality. A real property shall qualify if all of the following criteria are met: (1) a maximum valuation of real property as determined by assessor; (2) the real property is owned and occupied by the applicant or joint applicants as their domicile; (3) 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; (4) income and assets of the applicant or joint applicant is not in excess of the parameter as determined by the legislative body of the city or town in which the applicant is applying; (5) the real property owned by a single applicant is of the requisite age determined by the legislative body of the city or town or older at the close of the previous year or jointly by persons either of whom have reached the required age or above at the close of the previous year and if the joint applicant is 65 years of age or older.
The exemptions provided for in this clause shall be in addition to any other exemption provided by law; provided however, that the real estate is not taken from the tax rolls and is subject to the bonded indebtedness of the city or town.
SECTION 2. Chapter 239 of the General Laws is hereby amended by inserting after section 2A the following section: -
Section 2B. (a) In any city or town that accepts this section as provided in section 4 of chapter 4, a lessor may not recover possession of a leased unit within a residential building consisting of 6 units, or more, from a lessee 75 years of age, or older, unless the court finds that: (i) the lessee has failed to pay the rent to which the lessor is entitled; (ii) the lessee has violated an obligation or covenant of his or her tenancy not inconsistent with chapter 93A or the regulations issued pursuant thereto or this section, other than the obligation to surrender possession upon proper notice, and the lessee has failed to cure such violation after having received written notice thereof from the lessor; (iii) the lessee is committing or permitting to exist a nuisance in or is causing substantial damage to the leased unit or is creating a substantial interference with the comfort, safety or enjoyment of the lessor or other occupants of the same or any adjacent accommodations; (iv) the lessee has used or permitted a leased unit to be used for any illegal purposes; (v) the lessee, who had a written lease agreement which terminated or is a tenant at will, has refused, after written request or demand by the lessor, to execute a written extension or renewal thereof or lease for a further term of like duration, at a rental rate that does not exceed 105 per cent of the rental rate under the prior lease agreement or at will tenancy, and on such terms that are not inconsistent with or violative of any provision of chapter 93A or the regulations issued pursuant thereto, or of this section; (vi) the lessee has refused the lessor reasonable access to the unit for the purpose of making necessary repairs or improvements required by the laws of the commonwealth or any political subdivision thereof, or for the purpose of inspection as permitted or required by such lessee's lease agreement or by law, or for the purpose of showing the leased unit to any prospective purchaser or mortgagee; (vii) the person holding at the end of a lease term is a sublessee not approved by the lessor; (viii) the lessor seeks in good faith to recover possession of a leased unit for his or her own use and occupancy or for the use and occupancy by his or her spouse, children, grandchildren, great grandchildren, parents, grandparents, brother, sister, father-in-law, mother-in-law, son-in-law or daughter-in-law, and has provided the tenant with 180 days written notice and an offer of a relocation assistance payment equal to at least 3 months’ rent; or (ix) the lessor seeks to recover possession for any other just cause, provided that the lessor’s purpose is not in conflict with the provisions and purposes of chapter 93A or the regulations issued pursuant thereto or this section.
(b) A lessor shall notify the clerk’s office of the city or town in which the leased unit is located prior to initiating judicial proceedings in compliance with this section.
(c) A lessor who recovers possession of a leased unit in violation of this section shall be punished by a fine not less than $5,000. Each such recovery in violation of this section shall constitute a separate offense. The housing court shall have jurisdiction over an action arising from a violation of this section and shall have jurisdiction in equity to restrain any such violation. It shall be a defense to a lessee in an action pursuant to this section that a lessor attempted to recover a leased unit in violation of this section.
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An Act providing for climate change adaptation infrastructure and affordable housing investments in the Commonwealth
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H2894
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HD2510
| 193
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{'Id': 'S_M1', 'Name': 'Samantha Montaño', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/S_M1', 'ResponseDate': '2023-01-11T13:19:31.167'}
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[{'Id': 'S_M1', 'Name': 'Samantha Montaño', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/S_M1', 'ResponseDate': '2023-01-11T13:19:31.1666667'}, {'Id': 'DAL1', 'Name': 'David Henry Argosky LeBoeuf', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DAL1', 'ResponseDate': '2023-01-31T10:09:41.8133333'}, {'Id': 'SCO1', 'Name': 'Steven Owens', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SCO1', 'ResponseDate': '2023-01-31T10:09:26.83'}, {'Id': 'L_S1', 'Name': 'Lindsay N. Sabadosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/L_S1', 'ResponseDate': '2023-01-31T10:09:17.58'}, {'Id': 'V_H1', 'Name': 'Vanna Howard', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/V_H1', 'ResponseDate': '2023-02-02T13:48:28.0633333'}, {'Id': 'JMC0', 'Name': 'Joanne M. Comerford', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JMC0', 'ResponseDate': '2023-02-02T13:45:34.5833333'}, {'Id': 'S_C1', 'Name': 'Simon Cataldo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/S_C1', 'ResponseDate': '2023-02-02T13:45:15.1833333'}, {'Id': 'M_C1', 'Name': 'Mike Connolly', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C1', 'ResponseDate': '2023-02-07T13:56:28.0433333'}, {'Id': 'JPL1', 'Name': 'Jack Patrick Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JPL1', 'ResponseDate': '2023-02-07T13:55:57.98'}, {'Id': 'JCD1', 'Name': 'James C. Arena-DeRosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JCD1', 'ResponseDate': '2023-02-13T09:35:04.7266667'}, {'Id': 'CLG1', 'Name': 'Carmine Lawrence Gentile', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CLG1', 'ResponseDate': '2023-02-13T09:34:59.52'}, {'Id': 'R_C1', 'Name': 'Rob Consalvo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/R_C1', 'ResponseDate': '2023-02-13T09:34:51.38'}, {'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-02-13T09:34:35.3866667'}, {'Id': 'N_H1', 'Name': 'Natalie M. Higgins', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/N_H1', 'ResponseDate': '2023-03-14T09:37:32.8933333'}, {'Id': 'DAS1', 'Name': 'Danillo A. Sena', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DAS1', 'ResponseDate': '2023-03-14T09:37:32.8933333'}, {'Id': 'MJF1', 'Name': 'Michael J. Finn', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJF1', 'ResponseDate': '2023-03-14T09:37:32.8933333'}, {'Id': 'G_C2', 'Name': 'Gerard J. Cassidy', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/G_C2', 'ResponseDate': '2023-03-14T09:37:32.8933333'}, {'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-03-14T09:37:32.8933333'}, {'Id': 'JJC0', 'Name': 'John J. Cronin', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JJC0', 'ResponseDate': '2023-03-14T09:37:32.8933333'}, {'Id': 'MDB0', 'Name': 'Michael D. Brady', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MDB0', 'ResponseDate': '2023-03-14T09:37:32.8933333'}, {'Id': 'CPB2', 'Name': 'Christine P. Barber', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CPB2', 'ResponseDate': '2023-03-14T09:37:32.8933333'}, {'Id': 'T_V1', 'Name': 'Tommy Vitolo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/T_V1', 'ResponseDate': '2023-03-16T12:08:46.1566667'}, {'Id': 'ERP1', 'Name': 'Edward R. Philips', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/ERP1', 'ResponseDate': '2023-03-16T12:08:34.6133333'}, {'Id': 'LME0', 'Name': 'Lydia Edwards', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/LME0', 'ResponseDate': '2023-03-31T15:36:45.9133333'}, {'Id': 'PLC1', 'Name': 'Peter Capano', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PLC1', 'ResponseDate': '2023-05-03T13:57:48.75'}, {'Id': 'MSK1', 'Name': 'Mary S. Keefe', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MSK1', 'ResponseDate': '2023-05-25T12:19:07.99'}, {'Id': 'JAG2', 'Name': 'Judith A. Garcia', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JAG2', 'ResponseDate': '2023-07-11T13:28:05.23'}, {'Id': 'REH1', 'Name': 'Russell E. Holmes', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/REH1', 'ResponseDate': '2023-07-11T13:27:58.4033333'}, {'Id': 'MRS1', 'Name': 'Margaret R. Scarsdale', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MRS1', 'ResponseDate': '2023-07-11T13:27:52.79'}, {'Id': 'D_R1', 'Name': 'David Allen Robertson', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/D_R1', 'ResponseDate': '2023-07-11T13:27:43.8466667'}, {'Id': 'M_D2', 'Name': 'Mindy Domb', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_D2', 'ResponseDate': '2023-07-11T13:27:30.0966667'}]
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Bill
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By Representative Montaño of Boston, a petition (accompanied by bill, House, No. 2894) of Samantha Montaño and others for legislation to increase the deeds excise to fund emergency assistance needs of certain low income tenants and homeowners. Revenue.
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SECTION 1. Section 1 of chapter 64D of the General Laws, as appearing in the 2018 Official Edition, is hereby amended by striking out the words “two dollars” each time they appear and inserting in place thereof the following words:- two dollars and twenty eight cents, plus an additional and separate fee of one dollar and fourteen cents that shall be deposited into the Global Warming Solutions Trust Fund established by section 35GGG of chapter 10, plus an additional and separate fee of sixty-eight cents that shall be deposited into the Affordable Housing Trust Fund as established by section 2 of chapter 121D, plus an additional and separate fee of forty-six cents that shall be deposited into the Housing Preservation and Stabilization Trust Fund as established by section 60 of chapter 121B; provided, however, that all monies deposited in the Global Warming Solutions Trust in accordance with this section shall support the planning and implementation of policy recommendations required in each of the Commonwealth’s Clean Energy and Climate plans pursuant to Sections 5, or development and initiation of programs required in Section 6, of Chapter 8 of the Acts of 2021; provided, further, that priority shall be given to investments in environmental justice populations as defined in Section 62 of Chapter 30
SECTION 2. Said section 1 of said chapter 64D, as so appearing, is hereby further amended by striking out, in line 15, the words “one dollar and fifty cents” and inserting in place thereof the following words:- one dollar and seventy-one cents, plus an additional and separate fee of eighty-six cents that shall be deposited into the Global Warming Solutions Trust Fund established by said section 35GGG of said chapter 10, plus an additional and separate fee of fifty-one cents that shall be deposited into the Affordable Housing Trust Fund as established by section 2 of chapter 121D, plus an additional and separate fee of thirty-four cents that shall be deposited into the Housing Preservation and Stabilization Trust Fund as established by section 60 of chapter 121B; provided, however, that all monies deposited in the Global Warming Solutions Trust in accordance with this section shall support the planning and implementation of policy recommendations required in each of the Commonwealth’s Clean Energy and Climate plans pursuant to Sections 5, and development and initiation of programs required in Section 6, of Chapter 8 of the Acts of 2021; provided further, that priority shall be given to investments in environmental justice populations as defined in Section 62 of Chapter 30.
SECTION 3. Said section 1 of said chapter 64D, as so appearing, is hereby further amended by striking out, in line 20, the words “in said Funds” and inserting in place thereof the following words:- received pursuant to this chapter, except for the monies collected and deposited in the Global Warming Solutions Trust Fund established by said section 35GGG of chapter 10, the Affordable Housing Trust Fund established by section 2 of chapter 121D, and the Housing Preservation and Stabilization Trust Fund established by section 60 of chapter 121B.
SECTION 4. Section 10 of said chapter 64D, as so appearing, is hereby amended by inserting after the word “commonwealth,” in line 2, the following words:- except for the monies collected and deposited into the separate funds as required by this chapter.
SECTION 5. Section 23 of chapter 546 of the acts of 1969 is hereby repealed.
SECTION 6. Notwithstanding any provision of this act or any general or special law to the contrary, for two years after the passage of this act, the commonwealth may utilize funds generated hereunder and allocated to either the Affordable Housing Trust Fund or the Housing Preservation and Stabilization Trust Fund to meet the emergency assistance needs of tenants and homeowners of very low income or extremely low income, as those terms are defined in chapter 40T of the general laws, resulting from the COVID-19 pandemic and related unemployment and economic dislocation.
SECTION 7. This act shall take effect on July 1, 2024.
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An Act regarding a sales tax exemption
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H2895
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HD455
| 193
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{'Id': 'FAM1', 'Name': 'Frank A. Moran', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/FAM1', 'ResponseDate': '2023-01-13T10:25:38.623'}
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[{'Id': 'FAM1', 'Name': 'Frank A. Moran', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/FAM1', 'ResponseDate': '2023-01-13T10:25:38.6233333'}, {'Id': 'EAR1', 'Name': 'Estela A. Reyes', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/EAR1', 'ResponseDate': '2023-02-08T14:06:07.16'}]
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Bill
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By Representative Moran of Lawrence, a petition (accompanied by bill, House, No. 2895) of Frank A. Moran and Estela A. Reyes for legislation to provide for a sales tax exemption for certain retail sales made within 10 miles of the New Hampshire border. Revenue.
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Section 6 of chapter 64H of the General Laws, as appearing in the 2010 Official edition, is hereby amended by adding the following subsection:-
(yy) Any retail sale, as defined by this chapter, made within 10 miles of the New Hampshire border.
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An Act to establish a sales tax exemption for earth day
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H2896
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HD3637
| 193
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{'Id': 'MJM1', 'Name': 'Michael J. Moran', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJM1', 'ResponseDate': '2023-01-17T14:49:26.56'}
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[{'Id': 'MJM1', 'Name': 'Michael J. Moran', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJM1', 'ResponseDate': '2023-01-17T14:49:26.56'}, {'Id': 'MMD1', 'Name': 'Michelle M. DuBois', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MMD1', 'ResponseDate': '2023-02-13T12:10:30.36'}]
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Bill
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By Representative Moran of Boston, a petition (accompanied by bill, House, No. 2896) of Michael J. Moran and Michelle M. DuBois relative to establishing a sales tax exemption on Earth Day for purchases of “Energy Star” products, so-called, and hybrid motor vehicles. Revenue.
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SECTION 1. Section 6 of chapter 64 of the General Laws, as appearing in the 2004 Official Edition, is hereby amended by adding the following subsection: -
(ww) Sales of energy star products and hybrid/electric motor vehicles on Earth Day.
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An Act relative to the exemption of personal safety devices
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H2897
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HD792
| 193
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{'Id': 'DKM1', 'Name': 'David K. Muradian, Jr.', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DKM1', 'ResponseDate': '2023-01-17T13:13:59.063'}
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[{'Id': 'DKM1', 'Name': 'David K. Muradian, Jr.', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DKM1', 'ResponseDate': '2023-01-17T13:13:59.0633333'}]
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Bill
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By Representative Muradian of Grafton, a petition (accompanied by bill, House, No. 2897) of David K. Muradian, Jr., relative to the sales tax exemption on personal safety devices. Revenue.
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SECTION 1. Subsection (l) of section 6 of chapter 64H of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by inserting after the word "persons;" in line 182, the words "sales of personal safety devices and personal safety call services;"
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An Act relative to tax credits for residents in manufactured housing communities
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H2898
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HD796
| 193
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{'Id': 'DKM1', 'Name': 'David K. Muradian, Jr.', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DKM1', 'ResponseDate': '2023-01-17T13:17:27.577'}
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[{'Id': 'DKM1', 'Name': 'David K. Muradian, Jr.', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DKM1', 'ResponseDate': '2023-01-17T13:17:27.5766667'}]
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Bill
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By Representative Muradian of Grafton, a petition (accompanied by bill, House, No. 2898) of David K. Muradian, Jr., for legislation to provide for an oil tank removal tax credit for residents in manufactured housing communities. Revenue.
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SECTION 1. subsection (i) Section 6 of Chapter 62 of the General Laws, as appearing in the 2012 Official Edition, is amended by inserting the following new subsection:-
Subsection (i1) For the safety and welfare of residents in Manufactured Housing Communities in the Commonwealth, each resident shall receive a tax credit up to the sum of $1,500 in order to remove oil tank(s) owned by them that are above ground and need replacement due to the health and safety of said residency; such replacement must be according to Massachusetts guidelines.
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An Act providing tax credits to promote the adoption of a dog or cat from a shelter
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H2899
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HD803
| 193
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{'Id': 'DKM1', 'Name': 'David K. Muradian, Jr.', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DKM1', 'ResponseDate': '2023-01-17T13:21:25.62'}
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[{'Id': 'DKM1', 'Name': 'David K. Muradian, Jr.', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DKM1', 'ResponseDate': '2023-01-17T13:21:25.62'}]
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Bill
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By Representative Muradian of Grafton, a petition (accompanied by bill, House, No. 2899) of David K. Muradian, Jr., for legislation to promote adoption of certain of dogs or cats from animal shelters by establishing tax credits for certain costs associated with said adoptions and by the creation of a motor vehicle registration plate. Revenue.
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SECTION 1. Chapter 29 of the General Laws is hereby amended by inserting after section 2VVVV, as appearing in section 48 of chapter 46 of the acts of 2015, the following section:-
2WWWW. There shall be established on the books of the commonwealth a separate fund to be known as the Adopt a Shelter Pet Fund, hereinafter the fund. The fund shall be administered and expended by the department of revenue, and shall provide for the reimbursement to the commonwealth of the cost of the credits issued pursuant to subsection (u) of section 6 of chapter 62. The fund shall consist of; (i) revenues collected from the registrar of motor vehicles under subsection (e) of section 2E of chapter 90; (ii) all other amounts credited or transferred to the fund from any other fund or source; and (iii) interest or investment earnings on any such monies. Any unexpended balance in the fund at the end of a fiscal year shall not revert to the General Fund but shall remain available for expenditure in subsequent fiscal years. The department of revenue shall promulgate regulations for the administration of the fund.
SECTION 2. Section 6 of chapter 62 of the General Laws is hereby amended by adding the following subsection:-
(u)(1) A taxpayer shall be allowed a credit for the adoption of a qualified pet from a qualifying adoption entity; provided however, that such taxpayer provides the following documentation to the commissioner: (i) for a dog, adoption papers and proof of registration of the adopted dog pursuant to section 137 of chapter 140, or (ii) for a cat, adoption papers from a qualifying adoption entity. The amount of the credit shall be as described in paragraph (2) under qualified pet and tax credit.
(2) As used in this subsection, the following words shall have the following meanings:-
“Qualifying adoption entity”, a public animal control facility, office, agency or shelter, humane society shelter or rescue group.
“Qualified pet and tax credit”, either of the following animals adopted from a qualified animal rescue organization that is not used by the taxpayer in a trade or business or for the production of income $400 for a dog over 7 years of age, or a disabled dog or cat ,regardless of age, as determined by the qualified animal rescue organization; or $200 for a dog 1 to 6 years old, or a cat over 7 years old, or $100 for a cat 1 to 6 years old, maximum of 2 qualified pets per household, as determined by the qualified animal rescue organization. The tax credit shall be distributed over a period of 3 tax years, as long as the qualified pet is still in the adopters’ ownership and care, following the adoption as follows:
(i) 20 per cent of the total qualified credit, the first tax year following the adoption;
(ii) 40 per cent of the total qualified credit, the second tax year following the adoption;
(iii) 40 per cent of the total qualified credit, the third tax year following the adoption.
The total tax credit shall not exceed $500 for 3 consecutive tax years, per household.
“Rescue group”, an organization exempt from federal income taxation as an organization described in section 501(c)(3) of the Internal Revenue Code, whose primary purpose is the placement of dogs, cats or other animals that have been removed from a public animal control facility, office, agency or shelter, society for prevention of cruelty to animals shelter, or humane society or that have been surrendered or relinquished to the rescue group by the previous owner.
SECTION 3. Section 2E of chapter 90 of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by inserting after subsection (d) the following subsection:-
(e) The registrar shall furnish, upon application, to the owners of private passenger motor vehicles distinctive registration plates which shall display on their face a design indicating support for the adoption of cats and dogs from animal shelters and the words “I’m Animal Friendly”. There shall be a fee of not less than $30 for such plates in addition to the established registration fee for private passenger motor vehicles, which shall be payable at the time of registration of such vehicle and at each renewal thereof. The portion of the total fee remaining after the deduction of costs directly attributable to the issuance of such plates shall be deposited within 90 days of receipt thereof in the Adopt a Shelter Pet Fund established by section 2WWWW of chapter 29.
SECTION 4. Section 2 shall take effect for taxable years beginning in 2018.
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Proposal for a legislative amendment to the Constitution for a Constitutional right to housing
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H29
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HD4064
| 193
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{'Id': 'MSD1', 'Name': 'Michael S. Day', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MSD1', 'ResponseDate': '2023-01-20T16:47:20.03'}
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[{'Id': None, 'Name': 'Vincent L. Dixon ', 'Type': 3, 'Details': None, 'ResponseDate': '2023-01-20T16:47:20.0466667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H29/DocumentHistoryActions
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Proposal for Constitutional Amendment
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By Representative Day of Stoneham (by request), a petition (accompanied by proposal for constitutional amendment, House, No. 29) of Vincent L. Dixon for a legislative amendment to the Constitution relative to the right to housing. Housing.
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ARTICLE OF AMENDMENT.
1.) The Constitution of The Commonwealth of Massachusetts, is hereby, and thus amended, to provide that:
Each, and every inhabitant of The Commonwealth of Massachusetts, has a Right to Housing.
2.) The provision of this Right, with reasonable, and appropriate equality for all individuals, shall be subject to appropriate legislation by the Great and General Court.
3.) The Commonwealth of Massachusetts, shall through its appropriate legal authorities, provide sufficient, and comprehensive planning, for affordable, well-constructed, and reasonably varied housing for all residents. These housing policies, focused on restoration, rehabilitation, and new construction of housing units, shall be across all identifiable population groups, without discrimination. The creation of such housing, shall be consistently balanced, in such a manner, as to appropriately encourage, and if needed, supplement market created housing; balanced across the geographical range, and variety of the Commonwealth.
The goal of these housing policies, should be to encourage the reasonable safety, and good health, of all residents of Massachusetts, to provide respectful living circumstances, assist sound economic conditions, and provide fundamental dignity for all residents.
4.) Appropriate regulations, partnerships with various levels of government, and transparent partnerships with non-public, non-profit, and profit making organizations, shall be authorized.
5.) These goals shall be accomplished, while respecting appropriate, and reasonable local self-government ordinances, and regulations.
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[{'Action': 'Adverse', 'FiscalAmounts': [], 'Committee': {'CommitteeCode': 'J28', 'GeneralCourtNumber': 193, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/Committees/J28'}, 'Votes': []}]
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An Act relative to the right to repair motor vehicle data law
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H290
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HD3509
| 193
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{'Id': 'MJF1', 'Name': 'Michael J. Finn', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJF1', 'ResponseDate': '2023-01-20T13:10:22.917'}
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[{'Id': 'MJF1', 'Name': 'Michael J. Finn', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJF1', 'ResponseDate': '2023-01-20T13:10:22.9166667'}]
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Bill
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By Representative Finn of West Springfield, a petition (accompanied by bill, House, No. 290) of Michael J. Finn relative to the right to repair motor vehicle data law. Consumer Protection and Professional Licensure.
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SECTION 1. Subsection (f) of section 2 chapter 93K of the General Laws, as most recently amended by section 3 of chapter 386 of the Acts of 2020, is hereby amended by striking “2022” in the first sentence and replacing it with the following:- “2025”.
SECTION 2. Said Chapter 93K is hereby amended by striking subsections (g) and (h) of Section 2, as most recently amended by section 4 of said chapter 386, and inserting in place thereof the following subsection (g):-
(g) The Attorney General is hereby directed to establish a motor vehicle telematics system notice which a vehicle manufacturer shall include in the owner’s manual provided for its new motor vehicles beginning with model year 2025 vehicles and which shall include the following information: (i) an explanation of motor vehicle telematics and its purposes; (ii) a description summarizing the mechanical data collected, stored, and transmitted by a telematics system; (iii) the prospective owner’s ability to access the vehicle’s mechanical data through a mobile device; and (iv) an owner’s right to authorize an independent repair facility to access the vehicle’s mechanical data for vehicle diagnostics, repair, and maintenance purposes.
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An Act relative to gun safe deductions
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H2900
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HD804
| 193
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{'Id': 'DKM1', 'Name': 'David K. Muradian, Jr.', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DKM1', 'ResponseDate': '2023-01-17T13:22:17.303'}
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[{'Id': 'DKM1', 'Name': 'David K. Muradian, Jr.', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DKM1', 'ResponseDate': '2023-01-17T13:22:17.3033333'}]
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Bill
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By Representative Muradian of Grafton, a petition (accompanied by bill, House, No. 2900) of David K. Muradian, Jr., for legislation to provide an income tax deduction for purchases of gun safes. 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 2012 Official Edition, is hereby further amended by adding the following subparagraph:-
(17) The amount equal to the amount of a purchase of a gun safe; provided however, that such deduction shall not exceed $2,000 for a single person, for a married person filing a separate return of a head of household, or a married couple filing a joint return.
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An Act relative to OTC medications sales tax exemption
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H2901
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HD3166
| 193
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{'Id': 'DKM1', 'Name': 'David K. Muradian, Jr.', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DKM1', 'ResponseDate': '2023-01-19T10:34:25.153'}
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[{'Id': 'DKM1', 'Name': 'David K. Muradian, Jr.', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DKM1', 'ResponseDate': '2023-01-19T10:34:25.1533333'}]
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Bill
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By Representative Muradian of Grafton, a petition (accompanied by bill, House, No. 2901) of David K. Muradian, Jr., for legislation to exempt over-the-counter medications from the sales tax. Revenue.
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Section 1. Section 6 of Chapter 64H of the General Laws is hereby amended by striking subsection (l) and inserting in place the following new subsection (l): -
(l) Sales of medicine, insulin needles and insulin syringes on prescriptions of registered physicians and sales of insulin; sales of nonprescription medicine and over-the-counter medications not sold on prescription; sales of oxygen, blood or blood plasma; sales of artificial devices individually designed, constructed or altered solely for the use of a particular crippled person so as to become a brace, support, supplement, correction or substitute for the bodily structure including the extremities of the individual; sales of artificial limbs, artificial eyes, hearing aids and other equipment worn as a correction or substitute for any functioning portion of the body; sales of artificial teeth by a dentist and the materials used by a dentist in dental treatment; sales of eyeglasses, when especially designed or prescribed by an ophthalmologist, oculist or optometrist for the personal use of the owner or purchaser; sales of crutches and wheel chairs for the use of invalids and crippled persons; and sales of baby oil; and the rental, sales and repairs of kidney dialysis machines, enteral and parenteral feedings, and feeding devices, suction machines, physician-prescribed, medically necessary breast pumps, oxygen concentrators, oxygen regulators, oxygen humidifiers, oxygen masks, oxygen cannulas, ultrasonic nebulizers, life sustaining resuscitators, incubators, heart pacemakers, canes, all types of hospital beds for home use, tripod quad canes, breast prosthesis, alternating pressure pad units and patient lifts, when prescribed by a physician.
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An Act relative to motor vehicle excise taxes
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H2902
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HD239
| 193
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{'Id': 'MJM2', 'Name': 'Mathew J. Muratore', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJM2', 'ResponseDate': '2023-01-10T14:23:34.6'}
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[{'Id': 'MJM2', 'Name': 'Mathew J. Muratore', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJM2', 'ResponseDate': '2023-01-10T14:23:34.6'}, {'Id': 'FJB1', 'Name': 'F. Jay Barrows', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/FJB1', 'ResponseDate': '2023-02-22T15:07:07.0433333'}, {'Id': 'PJD2', 'Name': 'Peter J. Durant', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PJD2', 'ResponseDate': '2023-01-26T10:22:54.8533333'}, {'Id': 'RCF0', 'Name': 'Ryan C. Fattman', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RCF0', 'ResponseDate': '2023-02-10T10:17:10.6933333'}, {'Id': 'HEK1', 'Name': 'Hannah Kane', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/HEK1', 'ResponseDate': '2023-02-03T16:23:31.4433333'}, {'Id': 'JDM1', 'Name': 'Joseph D. McKenna', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JDM1', 'ResponseDate': '2023-01-31T17:44:16.06'}, {'Id': 'L_M1', 'Name': 'Lenny Mirra', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/L_M1', 'ResponseDate': '2023-01-26T17:26:00.9066667'}, {'Id': 'DKM1', 'Name': 'David K. Muradian, Jr.', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DKM1', 'ResponseDate': '2023-02-06T10:16:09.3266667'}, {'Id': 'BWM1', 'Name': 'Brian W. Murray', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BWM1', 'ResponseDate': '2023-01-27T05:21:29.18'}, {'Id': 'D_R1', 'Name': 'David Allen Robertson', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/D_R1', 'ResponseDate': '2023-02-16T21:15:18.08'}, {'Id': 'MRS1', 'Name': 'Margaret R. Scarsdale', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MRS1', 'ResponseDate': '2023-02-16T16:07:27.6566667'}, {'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-04-03T14:37:45.81'}, {'Id': 'SLG1', 'Name': 'Susannah M. Whipps', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SLG1', 'ResponseDate': '2023-01-25T18:57:30.61'}, {'Id': 'SGX1', 'Name': 'Steven George Xiarhos', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SGX1', 'ResponseDate': '2023-05-05T22:03:45.3933333'}]
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Bill
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By Representative Muratore of Plymouth, a petition (accompanied by bill, House, No. 2902) of Mathew J. Muratore and others relative to providing for an exemption from the motor vehicle excise tax for certain armed forces medal recipients. Revenue.
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SECTION 1. Section 1 of Chapter 60A of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by inserting, after the words “Veterans Administration,” in line 101, the following:-
is the recipient of a Congressional Medal of Honor, Distinguished Service Medal, Silver Star, Bronze Star, or Purple Heart; nor to a motor vehicle owned and registered by or leased to a veteran, who is in possession of or obtains a motor vehicle license plate, through the Registry of Motor Vehicles, that signifies a Congressional Medal of Honor, Distinguished Service Medal, Silver Star, Bronze Star or Purple heart; nor to a motor vehicle owned and registered by or leased to a veteran who,
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An Act relative to long-term care insurance tax credit
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H2903
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HD241
| 193
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{'Id': 'MJM2', 'Name': 'Mathew J. Muratore', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJM2', 'ResponseDate': '2023-01-10T14:33:54.51'}
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[{'Id': 'MJM2', 'Name': 'Mathew J. Muratore', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJM2', 'ResponseDate': '2023-01-10T14:33:54.51'}, {'Id': 'JDM1', 'Name': 'Joseph D. McKenna', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JDM1', 'ResponseDate': '2023-01-31T17:43:39.95'}, {'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-04-03T14:44:11.0733333'}]
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Bill
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By Representative Muratore of Plymouth, a petition (accompanied by bill, House, No. 2903) of Mathew J. Muratore and Joseph D. McKenna relative to long term care insurance tax credits. Revenue.
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SECTION 1. Chapter 176U of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by inserting after section 9 the following section:-
Section 10. Any individual eligible for a long-term care insurance policy shall be allowed a credit as hereinafter provided against the excise due under chapter 62 of the General Laws for taxable years ending on or after December 31, 2023. The amount of the credit shall be equal to 20 percent of the premiums paid.
An individual claiming a credit under this section shall furnish such information relative to the credit as may be requested by the commissioner of the department of revenue in a form approved by him, and the commissioner shall promulgate such regulations as are necessary to implement this section.
SECTION 2. This act shall take effect for taxable years ending on or after December 31, 2023.
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An Act reducing tax liability for grandparents raising grandchildren
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H2904
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HD1413
| 193
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{'Id': 'JMM1', 'Name': 'James M. Murphy', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JMM1', 'ResponseDate': '2023-01-13T14:31:46.023'}
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[{'Id': 'JMM1', 'Name': 'James M. Murphy', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JMM1', 'ResponseDate': '2023-01-13T14:31:46.0233333'}]
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Bill
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By Representative Murphy of Weymouth, a petition (accompanied by bill, House, No. 2904) of James M. Murphy for legislation to authorize cities and towns to establish a tax exemption or abatement program for grandparents raising grandchildren. Revenue.
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SECTION 1: Section 5 of Chapter 59 of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by adding the following section:
Section 5O: In any city or town which accepts the provisions of this section, the board of selectmen of a town or in a municipality having a town council form of government, the town council or the mayor with the approval of the city council in a city may establish a tax exemption or abatement program for persons who have a legal relationship as a grandparent raising a grandchild and are over the age of 55. In exchange for raising a grandchild, the city or town shall reduce the real property tax obligation of such person on his tax bills and any reduction so provided shall be in addition to any exemption or abatement to which any such person is otherwise entitled. Provided such reduction of the real property tax bill shall not exceed $1,000 per child in a given tax year. It shall be the responsibility of the city or town to maintain a record for each taxpayer the total amount by which the real property tax has been reduced and to provide a copy of such record to the assessor in order that the actual tax bill reflect the reduced rate. A copy of such record shall also be provided to the taxpayer prior to the issuance of the actual tax bill. Such cities and towns shall have the power to create local rules and procedures for implementing this section in any way consistent with the intent of this section.
A city or town, by vote of its legislative body, subject to its charter, may adjust the exemption in this clause by allowing the maximum reduction of the real property tax bill to be based on a verified established legal relationship to the child(ren) in a given tax year.
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An Act relative to charges associated with condominiums in tax title
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H2905
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HD814
| 193
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{'Id': 'BWM1', 'Name': 'Brian W. Murray', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BWM1', 'ResponseDate': '2023-01-17T13:31:52.94'}
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[{'Id': 'BWM1', 'Name': 'Brian W. Murray', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BWM1', 'ResponseDate': '2023-01-17T13:31:52.94'}]
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Bill
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By Representative Murray of Milford, a petition (accompanied by bill, House, No. 2905) of Brian W. Murray relative to charges associated with condominiums in tax title. Revenue.
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SECTION 1. Chapter 60 of the General Laws is hereby amended by adding the following section:
Section 61B. Contributions to Common Expenses of Condominium Associations
Whenever a city or town shall have purchased or taken a condominium unit for payment of taxes or other municipal charges due thereon the lien of the city or town shall extend on such unit to reimburse the said city or town for any amounts the said city or town are required by law to pay to a condominium or homeowners’ association for common expense fees, special assessments or other such amounts that would otherwise be owed to the said association by the unit owner. It shall be unnecessary for the city or town to conduct any further proceedings in order to perfect the lien for such amounts to be added to the amount due on the tax title account; and on redemption from such taking or purchase, said amounts paid by the city or town for condominium or homeowners’ association for common expense fees, special assessments or other such amounts that would otherwise be owed to the said association by the unit owner shall be paid to the city or town, and the payment shall be made a part of the terms of redemption, together with costs and interest. The treasurer shall certify to the tax title account any such amounts being added to the said tax title account upon payment to the condominium or homeowners’ association at which point said amounts become part of the terms of redemption. A city or town which has assigned a tax title held by it shall, after such assignment, have all the rights and powers to take or sell the condominium unit affected thereby for the payment of common expense fees, special assessments or other such amounts that would otherwise be owed to the said association by the unit owner if the city or town is adjudged to be liable for such amounts subsequent to assignment of the tax title. Nothing in this section shall be interpreted to independently create or enforce any liability for common expense fees, special assessments or other such amounts that would otherwise be owed to the said association by the unit owner.
SECTION 2. This act shall take effect upon its passage.
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An Act relative to a certain property tax exemption for the elderly
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H2906
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HD846
| 193
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{'Id': 'BWM1', 'Name': 'Brian W. Murray', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BWM1', 'ResponseDate': '2023-01-17T14:00:00.45'}
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[{'Id': 'BWM1', 'Name': 'Brian W. Murray', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BWM1', 'ResponseDate': '2023-01-17T14:00:00.45'}, {'Id': 'JCD1', 'Name': 'James C. Arena-DeRosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JCD1', 'ResponseDate': '2023-03-16T10:53:16.7633333'}, {'Id': 'RCF0', 'Name': 'Ryan C. Fattman', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RCF0', 'ResponseDate': '2023-04-05T14:37:44.1166667'}, {'Id': 'HEK1', 'Name': 'Hannah Kane', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/HEK1', 'ResponseDate': '2023-03-14T11:24:24.2733333'}, {'Id': 'BLW1', 'Name': 'Bud L. Williams', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BLW1', 'ResponseDate': '2023-05-15T06:48:38.5766667'}]
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Bill
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By Representative Murray of Milford, a petition (accompanied by bill, House, No. 2906) of Brian W. Murray relative to a certain property tax exemption for the elderly. Revenue.
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SECTION 1. Section 5 of chapter 59 of the General Laws is hereby amended by striking out, in line 1346, as appearing in the 2016 Official Edition, the figure “$20,000” and inserting in place thereof the following figure:- $30,000.
SECTION 2. Said section 5 of said chapter 59 is hereby further amended by striking out, in line 1347, as so appearing, the figure “$30,000” and inserting in place thereof the following figure:- $40,000.
SECTION 3. Said section 5 of said chapter 59 is hereby further amended by striking out, in line 1349, as so appearing, the figure “$40,000” and inserting in place thereof the following figure:- $50,000.
SECTION 4. Said section 5 of said chapter 59 is hereby further amended by striking out, in line 1350, as so appearing, the figure “$55,000” and inserting in place thereof the following figure:- $65,000.
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An Act relative to providing better notices and protections in the process for collecting delinquent property taxes
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H2907
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HD624
| 193
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{'Id': 'TTN1', 'Name': 'Tram T. Nguyen', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/TTN1', 'ResponseDate': '2023-01-14T17:52:47.47'}
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[{'Id': 'TTN1', 'Name': 'Tram T. Nguyen', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/TTN1', 'ResponseDate': '2023-01-14T17:52:47.47'}, {'Id': 'JKH1', 'Name': 'James K. Hawkins', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JKH1', 'ResponseDate': '2023-01-27T15:12:45.14'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2907/DocumentHistoryActions
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Bill
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By Representative Nguyen of Andover, a petition (accompanied by bill, House, No. 2907) of Tram T. Nguyen and James K. Hawkins relative to notices and protections in the process for collecting delinquent property taxes. Revenue.
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SECTION 1. Subsection (c) of section 2C of chapter 60 of the General Laws, as so appearing, is hereby amended by striking out paragraph (9) and inserting in place thereof the following paragraph:-
(9) A purchaser owning any tax receivable shall give notice to a taxpayer, to the appropriate municipality and the local or regional council on aging, within 12 business days of purchasing said tax receivable. The notice shall have the name, address, telephone number and preferred method of communication with said purchaser and any service agent acting on behalf of said purchaser. Whenever the purchaser or the service agent of such tax receivables shall change, the new purchaser or service agent shall provide the notice required herein within 12 business days of the effective date of such change. Where the land is residential such notice shall be served on the taxpayer in the manner required by law for the service of subpoenas on witnesses in civil cases and shall include a uniform notice approved by the attorney general, in language understandable by a least sophisticated consumer, together with a notice in the 5 most common languages in the commonwealth that this notice affects important legal rights and should be translated immediately and such notice shall state:
(i) that a complaint to foreclose the tax title may be filed on or after a specific date;
(ii) that the tax title has been sold to a third party;
(iii) why the property was taken and that the owner may redeem the property and the date when the redemption period expires;
(iv) the components of the amount required to redeem the property and the procedure for redemption;
(v) that if a complaint to foreclose the tax title is filed and the owner does not respond by filing an answer the court may enter an order defaulting the owner;
(vi) that if a complaint to foreclose the tax title is filed, the owner may respond by filing an answer that requests that the court set the terms by which the owner may redeem the property;
(vii) that if the property is not redeemed, the purchaser is entitled to receive an order from the land court that completes a transfer of ownership of the property to the town or purchaser and permanently eliminates any rights the owner has in the property, as well as any equity the owner had in the property;
SECTION 2. Section 16 of said chapter 60, as so appearing, is hereby amended by striking out, in lines 2 to 3, inclusive, the words “or arresting him for his tax”.
SECTION 3. Said section 16 of said chapter 60, as so appearing, is hereby further amended by striking out the seventh sentence and inserting in place thereof the following sentence:- Demand shall be made by the collector by mailing the same to the last or usual place of business or abode, or to the address best known to him or her, and failure to receive the same shall not invalidate a tax or any proceedings for the enforcement or collection of the same; provided, that if the land is residential a uniform notice approved by the attorney general, in language understandable by a least sophisticated consumer, together with a notice in the 5 most common languages in the commonwealth shall be used that states that this notice affects important legal rights and should be translated immediately, and provides clear notice that the non-payment of property taxes can result in the taking of the property and that the property owner may be eligible for exemptions, abatements and tax deferrals and other assistance and should contact the collector of taxes office together with the address, telephone number, email address, if available, and internet address for further information.
SECTION 4. Said chapter 60 is hereby further amended by striking out section 52 and inserting in place thereof the following section:-
Section 52. Cities and towns may make regulations for the possession, management and sale of land purchased or taken for taxes, not inconsistent with law, regulations promulgated by the department of revenue or the right of redemption. The treasurer of any city or town holding 1 or more tax titles may assign and transfer such tax title or titles, individually or bundled, to the highest bidder after a public auction, after having given 30 days’ notice of the time and place of such public auction by publication with a copy of such notice to the local or regional council on aging, which shall conform to the requirements of section 40, and having posted such notice in 2 or more convenient and public places in said city or town, provided that the sum so paid for such assignment is not less than the amount necessary for redemption, and may execute and deliver on behalf of the city or town any instrument necessary therefor. Only those bidders that are licensed as debt collectors by the commonwealth shall be eligible to participate in this sale. Regardless of whether the assignment is pursuant to this section or section 2C, the treasurer shall send notice of the intended assignment to the owner of record of each parcel at his or her last known address not less than 10 days prior to the assignment. Where the land is residential such notice shall be served in the manner required by law for the service of subpoenas on witnesses in civil cases and shall include a uniform notice approved by the attorney general, together with a notice in the 5 most common languages in the commonwealth that this notice affects important legal rights and should be translated immediately in language understandable by a recipient with a least sophisticated consumer that the treasurer intends to sell the tax title to the homeowner’s property. The notice shall clearly state that the non-payment of property taxes can result in the loss of the property and that the property owner may be eligible for exemptions, abatements and tax deferrals and other assistance and should contact the collector of taxes office together with the telephone number, email address, if available, and internet address for further information.
The instrument of assignment shall be in a form approved by the commissioner and shall be recorded within 60 days from its date and if so recorded shall provide a rebuttable presumption as to all facts essential to its validity. The instrument of assignment shall, for each parcel assigned thereunder, state the amount for which the tax title on the parcel could have been redeemed on the date of the assignment, separately stating for each parcel the principal amount and the total interest accrued until the date of assignment. The principal amount shall be the sum of the amounts for which the parcel was taken and amounts subsequently certified under section 61 and costs of service if applicable. Except as hereinafter otherwise provided, all provisions of law applicable in cases where the original purchaser at a tax sale is another than the city or town shall thereafter apply in the case of such an assignment, as if the assignee had been a purchaser for the original sum at the original sale or at a sale made at the time of the taking and had paid to the city or town the subsequent taxes and charges included in the sum paid for the assignment. Any extension of the time within which foreclosure proceedings may not be instituted granted by a municipality’s treasurer prior to assignment shall be included in the language of sale and be binding upon the assignee.
SECTION 5. Section 53 of said chapter 60, as so appearing, is hereby amended by inserting after the word “published,” in line 4, inclusive, the following words:- where the land is residential such notice shall be served in the manner required by law for the service of subpoenas on witnesses in civil cases and published.
SECTION 6. Said section 53 of said chapter 60, as so appearing, is hereby further amended by adding the following paragraph:-
Where the land is residential all notices sent pursuant to this section shall include an uniform notice approved by the attorney general, together with a notice in the five most common languages in the commonwealth that this notice affects important legal rights and should be translated immediately. Such notice shall state in language understandable by least sophisticated consumer:
(i) What taxes or other municipal costs remain unpaid;
(ii) The taxpayer’s right to redemption, the components of the amount required to redeem the property, the procedure for redemption, and the date when the redemption period expires;
(iii) That a complaint to foreclose the tax title may be filed on or after a specific date;
(iv) That the tax title may be sold to a third party;
(v) That if a complaint to foreclose the tax title is filed and the owner does not respond by filing an answer the court may enter an order defaulting the owner;
(vi) That if a complaint to foreclose the tax title is filed, the owner may respond by filing an answer that requests that the court set the terms by which the owner may redeem the property;
(vii) That if the property is not redeemed, the town or purchaser is entitled to receive an order from the land court that completes a transfer of ownership of the property to the town or purchaser and permanently eliminates any rights the owner has in the property; and
(viii) That if the property is not redeemed, the property may be sold at auction and the owner will likely loses significant equity in the property.
SECTION 7. Said chapter 60 is hereby further amended by striking out section 62A and inserting in place thereof the following section:-
Section 62A. Municipalities may by ordinance or bylaw authorize payment agreements between the treasurer and persons entitled to redeem parcels in tax title. Such agreements shall be for a maximum term of no more than 10 years and may waive not more than 50 per cent of the interest that has accrued on the amount of the tax title account unless someone aged 60 or older or whose primary source of income is disability benefits is on the deed for the parcel and the parcel is his or her primary residence, in which case 75 per cent of the interest that has accrued on the amount of the tax title may be waived, subject to such lower limit as the ordinance or bylaw may specify. An ordinance or bylaw under this section shall provide for such agreements and waivers uniformly for classes of tax titles defined in the ordinance or bylaw. Any such agreement must require a minimum payment at the inception of the agreement of 5 per cent of the amount needed to redeem the parcel. During the term of the agreement the treasurer may not bring an action to foreclose the tax title unless payments are not made in accordance with the schedule set out in the agreement or timely payments are not made on other amounts due to the municipality that are a lien on the same parcel.
SECTION 8. Section 65 of said chapter 60, as so appearing, is hereby amended by striking out, in line 4, the words “after six months” and inserting in place thereof the following words:- after 12 months.
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An Act to protect the intent of the Fair Share Amendment
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H2908
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HD2236
| 193
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{'Id': 'JJO1', 'Name': "James J. O'Day", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JJO1', 'ResponseDate': '2023-01-19T11:35:26.543'}
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[{'Id': 'JJO1', 'Name': "James J. O'Day", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JJO1', 'ResponseDate': '2023-01-19T11:35:26.5433333'}, {'Id': 'L_S1', 'Name': 'Lindsay N. Sabadosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/L_S1', 'ResponseDate': '2023-01-19T23:28:30.3933333'}, {'Id': 'S_G1', 'Name': 'Sean Garballey', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/S_G1', 'ResponseDate': '2023-01-21T13:13:12.41'}, {'Id': 'RLR0', 'Name': 'Rebecca L. Rausch', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RLR0', 'ResponseDate': '2023-01-24T12:53:49.26'}, {'Id': 'SCO1', 'Name': 'Steven Owens', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SCO1', 'ResponseDate': '2023-01-24T12:53:49.26'}, {'Id': 'RME1', 'Name': 'Rodney M. Elliott', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RME1', 'ResponseDate': '2023-01-24T12:53:49.26'}, {'Id': 'PLC1', 'Name': 'Peter Capano', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PLC1', 'ResponseDate': '2023-01-26T00:41:00.3266667'}, {'Id': 'DMD1', 'Name': 'Daniel M. Donahue', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DMD1', 'ResponseDate': '2023-01-26T00:41:00.3266667'}, {'Id': 'DAL1', 'Name': 'David Henry Argosky LeBoeuf', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DAL1', 'ResponseDate': '2023-01-26T00:41:00.3266667'}, {'Id': 'E_U1', 'Name': 'Erika Uyterhoeven', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/E_U1', 'ResponseDate': '2023-01-26T13:46:44.54'}, {'Id': 'JKH1', 'Name': 'James K. Hawkins', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JKH1', 'ResponseDate': '2023-01-30T18:57:54.79'}, {'Id': 'CPB2', 'Name': 'Christine P. Barber', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CPB2', 'ResponseDate': '2023-01-27T13:38:11.2466667'}, {'Id': 'JPL1', 'Name': 'Jack Patrick Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JPL1', 'ResponseDate': '2023-01-30T18:57:54.79'}, {'Id': 'JCD1', 'Name': 'James C. Arena-DeRosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JCD1', 'ResponseDate': '2023-01-30T18:57:54.79'}, {'Id': 'MRS1', 'Name': 'Margaret R. Scarsdale', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MRS1', 'ResponseDate': '2023-01-30T18:57:54.79'}, {'Id': 'RMH2', 'Name': 'Ryan M. Hamilton', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RMH2', 'ResponseDate': '2023-01-30T18:57:54.79'}, {'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-02-02T12:48:56.8966667'}, {'Id': 'MDB0', 'Name': 'Michael D. Brady', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MDB0', 'ResponseDate': '2023-02-02T12:48:56.8966667'}, {'Id': 'S_M1', 'Name': 'Samantha Montaño', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/S_M1', 'ResponseDate': '2023-02-03T10:11:48.8533333'}, {'Id': 'M_C1', 'Name': 'Mike Connolly', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C1', 'ResponseDate': '2023-02-03T10:11:48.8533333'}, {'Id': 'AFC1', 'Name': 'Antonio F. D. Cabral', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AFC1', 'ResponseDate': '2023-02-03T10:11:48.8533333'}, {'Id': 'CAD1', 'Name': 'Carol A. Doherty', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CAD1', 'ResponseDate': '2023-02-03T10:11:48.8533333'}, {'Id': 'JBA1', 'Name': 'Jennifer Balinsky Armini', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBA1', 'ResponseDate': '2023-03-12T14:51:58.6833333'}, {'Id': 'SBA1', 'Name': 'Shirley B. Arriaga', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SBA1', 'ResponseDate': '2023-02-28T14:39:55.91'}, {'Id': 'J_B1', 'Name': 'John Barrett, III', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/J_B1', 'ResponseDate': '2023-02-06T16:02:56.7733333'}, {'Id': 'M_D2', 'Name': 'Mindy Domb', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_D2', 'ResponseDate': '2023-02-15T07:40:30.1666667'}, {'Id': 'MMD1', 'Name': 'Michelle M. DuBois', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MMD1', 'ResponseDate': '2023-02-07T20:03:17.4233333'}, {'Id': 'PAD1', 'Name': 'Patricia A. Duffy', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PAD1', 'ResponseDate': '2023-02-08T10:52:50.3'}, {'Id': 'CRF1', 'Name': 'Christopher Richard Flanagan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CRF1', 'ResponseDate': '2023-02-23T12:42:40.98'}, {'Id': 'CLG1', 'Name': 'Carmine Lawrence Gentile', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CLG1', 'ResponseDate': '2023-02-12T21:46:31.3233333'}, {'Id': 'T_V1', 'Name': 'Tommy Vitolo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/T_V1', 'ResponseDate': '2023-03-15T12:18:07.1733333'}, {'Id': 'BLW1', 'Name': 'Bud L. Williams', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BLW1', 'ResponseDate': '2023-02-06T10:41:25.75'}, {'Id': 'TMS1', 'Name': 'Thomas M. Stanley', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/TMS1', 'ResponseDate': '2023-02-23T11:02:50.96'}, {'Id': 'J_S2', 'Name': 'Jon Santiago', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/J_S2', 'ResponseDate': '2023-02-06T14:23:52.7433333'}, {'Id': 'DAS1', 'Name': 'Danillo A. Sena', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DAS1', 'ResponseDate': '2023-02-23T10:25:19.08'}, {'Id': 'ERP1', 'Name': 'Edward R. Philips', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/ERP1', 'ResponseDate': '2023-02-09T18:22:53.65'}, {'Id': 'WSP1', 'Name': 'Smitty Pignatelli', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/WSP1', 'ResponseDate': '2023-02-09T12:47:28.01'}, {'Id': 'D_R1', 'Name': 'David Allen Robertson', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/D_R1', 'ResponseDate': '2023-02-06T10:41:53.5633333'}, {'Id': 'BWM1', 'Name': 'Brian W. Murray', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BWM1', 'ResponseDate': '2023-02-16T23:30:53.9133333'}, {'Id': 'TTN1', 'Name': 'Tram T. Nguyen', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/TTN1', 'ResponseDate': '2023-02-21T18:57:10.42'}, {'Id': 'R_M2', 'Name': 'Rady Mom', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/R_M2', 'ResponseDate': '2023-03-22T12:53:41.0366667'}, {'Id': 'P_M1', 'Name': 'Paul McMurtry', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/P_M1', 'ResponseDate': '2023-02-09T13:22:04.29'}, {'Id': 'RAM1', 'Name': 'Rita A. Mendes', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RAM1', 'ResponseDate': '2023-04-07T09:22:27.6066667'}, {'Id': 'K_K1', 'Name': 'Kay Khan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/K_K1', 'ResponseDate': '2023-02-23T11:49:08.1233333'}, {'Id': 'J_L1', 'Name': 'Jay D. Livingstone', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/J_L1', 'ResponseDate': '2023-02-14T15:33:22.09'}, {'Id': 'N_H1', 'Name': 'Natalie M. Higgins', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/N_H1', 'ResponseDate': '2023-02-09T12:59:01.65'}, {'Id': 'C_G1', 'Name': 'Carlos González', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/C_G1', 'ResponseDate': '2023-03-17T14:58:48.4233333'}, {'Id': 'MSK1', 'Name': 'Mary S. Keefe', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MSK1', 'ResponseDate': '2023-04-04T15:16:48.0633333'}, {'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-02-13T11:02:47.95'}]
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Bill
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By Representative O'Day of West Boylston, a petition (accompanied by bill, House, No. 2908) of James J. O'Day and others relative to excluding certain income from the calculation of the tax on incomes in excess of one million dollars. Revenue.
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SECTION 1. Section 5G of Chapter 29 of the General Laws, as appearing in the 2020 Official Edition, is hereby further amended by inserting, at the end of its first paragraph, the following: -- For purposes of this section, tax revenues estimated to have been collected from capital gains income shall not include any revenues attributable to the Amendment to the Constitution adopted by the voters at the 2022 general election.
SECTION 2. Section 2 of Chapter 62F of the General Laws, as so appearing, is hereby amended by inserting the following language, immediately before the period at the end of the definition of “State Tax Revenues”: -- and the additional revenues attributable to the Amendment to the Constitution adopted by the voters at the 2022 general election”
SECTION 3. Section 6 of said Chapter 62F, as so appearing, is hereby amended by inserting at the end of the first paragraph the following: -- For purposes of this section, a taxpayer’s personal income tax liability shall not include any liability imposed pursuant to the Amendment to the Constitution adopted by the voters at the 2022 general election.
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An Act preventing high-income tax avoidance
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H2909
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HD2310
| 193
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{'Id': 'JJO1', 'Name': "James J. O'Day", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JJO1', 'ResponseDate': '2023-01-19T12:13:52.587'}
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[{'Id': 'JJO1', 'Name': "James J. O'Day", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JJO1', 'ResponseDate': '2023-01-19T12:13:52.6033333'}, {'Id': 'SCO1', 'Name': 'Steven Owens', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SCO1', 'ResponseDate': '2023-01-26T00:38:20.7266667'}, {'Id': 'L_S1', 'Name': 'Lindsay N. Sabadosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/L_S1', 'ResponseDate': '2023-01-26T00:38:20.7266667'}, {'Id': 'PLC1', 'Name': 'Peter Capano', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PLC1', 'ResponseDate': '2023-01-26T00:38:20.7266667'}, {'Id': 'DMD1', 'Name': 'Daniel M. Donahue', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DMD1', 'ResponseDate': '2023-01-26T00:38:20.7266667'}, {'Id': 'DAL1', 'Name': 'David Henry Argosky LeBoeuf', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DAL1', 'ResponseDate': '2023-01-26T00:38:20.7266667'}, {'Id': 'JPL1', 'Name': 'Jack Patrick Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JPL1', 'ResponseDate': '2023-01-26T00:38:20.7266667'}, {'Id': 'E_U1', 'Name': 'Erika Uyterhoeven', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/E_U1', 'ResponseDate': '2023-01-30T18:56:12.63'}, {'Id': 'JKH1', 'Name': 'James K. Hawkins', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JKH1', 'ResponseDate': '2023-01-30T18:56:12.63'}, {'Id': 'CPB2', 'Name': 'Christine P. Barber', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CPB2', 'ResponseDate': '2023-01-27T13:37:46.2133333'}, {'Id': 'JCD1', 'Name': 'James C. Arena-DeRosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JCD1', 'ResponseDate': '2023-01-30T18:56:12.63'}, {'Id': 'MRS1', 'Name': 'Margaret R. Scarsdale', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MRS1', 'ResponseDate': '2023-01-30T18:56:12.63'}, {'Id': 'RMH2', 'Name': 'Ryan M. Hamilton', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RMH2', 'ResponseDate': '2023-01-30T18:56:12.63'}, {'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-02-02T12:53:01.5266667'}, {'Id': 'S_M1', 'Name': 'Samantha Montaño', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/S_M1', 'ResponseDate': '2023-02-03T10:13:07.04'}, {'Id': 'M_C1', 'Name': 'Mike Connolly', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C1', 'ResponseDate': '2023-02-03T10:13:07.04'}, {'Id': 'JRO0', 'Name': 'Jacob R. Oliveira', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JRO0', 'ResponseDate': '2023-02-06T18:36:17.1'}, {'Id': 'J_S2', 'Name': 'Jon Santiago', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/J_S2', 'ResponseDate': '2023-02-06T18:36:17.1'}, {'Id': 'J_B1', 'Name': 'John Barrett, III', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/J_B1', 'ResponseDate': '2023-02-06T18:36:17.1'}, {'Id': 'PAD1', 'Name': 'Patricia A. Duffy', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PAD1', 'ResponseDate': '2023-02-08T16:23:08.66'}, {'Id': 'D_R1', 'Name': 'David Allen Robertson', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/D_R1', 'ResponseDate': '2023-02-08T16:23:08.66'}, {'Id': 'JBA1', 'Name': 'Jennifer Balinsky Armini', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBA1', 'ResponseDate': '2023-02-21T18:29:12.9166667'}, {'Id': 'AFC1', 'Name': 'Antonio F. D. Cabral', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AFC1', 'ResponseDate': '2023-04-10T11:05:37.2333333'}, {'Id': 'M_C2', 'Name': 'Michelle L. Ciccolo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C2', 'ResponseDate': '2023-03-06T12:16:09.06'}, {'Id': 'R_C1', 'Name': 'Rob Consalvo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/R_C1', 'ResponseDate': '2023-03-03T13:21:27.7066667'}, {'Id': 'MCD1', 'Name': 'Marjorie C. Decker', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MCD1', 'ResponseDate': '2023-05-02T15:28:45.0833333'}, {'Id': 'M_D2', 'Name': 'Mindy Domb', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_D2', 'ResponseDate': '2023-02-14T20:06:28.01'}, {'Id': 'MMD1', 'Name': 'Michelle M. DuBois', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MMD1', 'ResponseDate': '2023-02-13T16:08:50.7533333'}, {'Id': 'RME1', 'Name': 'Rodney M. Elliott', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RME1', 'ResponseDate': '2023-02-15T10:52:39.7333333'}, {'Id': 'S_G1', 'Name': 'Sean Garballey', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/S_G1', 'ResponseDate': '2023-03-01T10:55:35.74'}, {'Id': 'CLG1', 'Name': 'Carmine Lawrence Gentile', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CLG1', 'ResponseDate': '2023-02-09T18:21:14.3666667'}, {'Id': 'C_H1', 'Name': 'Christopher Hendricks', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/C_H1', 'ResponseDate': '2023-03-17T14:19:06.21'}, {'Id': 'N_H1', 'Name': 'Natalie M. Higgins', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/N_H1', 'ResponseDate': '2023-02-09T12:58:35.3366667'}, {'Id': 'REH1', 'Name': 'Russell E. Holmes', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/REH1', 'ResponseDate': '2023-03-16T13:29:43.7533333'}, {'Id': 'KGH1', 'Name': 'Kevin G. Honan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/KGH1', 'ResponseDate': '2023-03-02T17:05:07.8733333'}, {'Id': 'V_H1', 'Name': 'Vanna Howard', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/V_H1', 'ResponseDate': '2023-02-27T15:04:44.6'}, {'Id': 'MSK1', 'Name': 'Mary S. Keefe', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MSK1', 'ResponseDate': '2023-04-04T15:17:01.5'}, {'Id': 'K_K1', 'Name': 'Kay Khan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/K_K1', 'ResponseDate': '2023-02-23T11:48:22.2633333'}, {'Id': 'J_L1', 'Name': 'Jay D. Livingstone', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/J_L1', 'ResponseDate': '2023-02-14T15:32:09.5766667'}, {'Id': 'RAM1', 'Name': 'Rita A. Mendes', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RAM1', 'ResponseDate': '2023-04-07T09:21:03.4333333'}, {'Id': 'FAM1', 'Name': 'Frank A. Moran', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/FAM1', 'ResponseDate': '2023-02-14T14:47:41.2733333'}, {'Id': 'BWM1', 'Name': 'Brian W. Murray', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BWM1', 'ResponseDate': '2023-02-16T23:31:28.4233333'}, {'Id': 'TTN1', 'Name': 'Tram T. Nguyen', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/TTN1', 'ResponseDate': '2023-02-21T18:49:19.3466667'}, {'Id': 'ERP1', 'Name': 'Edward R. Philips', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/ERP1', 'ResponseDate': '2023-02-27T16:24:01.27'}, {'Id': 'WSP1', 'Name': 'Smitty Pignatelli', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/WSP1', 'ResponseDate': '2023-03-01T14:40:40.2533333'}, {'Id': 'ALS1', 'Name': 'Aaron L. Saunders', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/ALS1', 'ResponseDate': '2023-03-02T09:06:23.25'}, {'Id': 'DAS1', 'Name': 'Danillo A. Sena', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DAS1', 'ResponseDate': '2023-02-23T10:27:13.8433333'}, {'Id': 'TMS1', 'Name': 'Thomas M. Stanley', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/TMS1', 'ResponseDate': '2023-02-23T11:03:53.9666667'}, {'Id': 'T_V1', 'Name': 'Tommy Vitolo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/T_V1', 'ResponseDate': '2023-03-15T12:21:17.8866667'}, {'Id': 'CJW1', 'Name': 'Christopher J. Worrell', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CJW1', 'ResponseDate': '2023-03-08T16:29:16.6366667'}, {'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-02-10T18:15:41.19'}, {'Id': 'RLR0', 'Name': 'Rebecca L. Rausch', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RLR0', 'ResponseDate': '2023-02-22T19:03:00.72'}, {'Id': 'PRF0', 'Name': 'Paul R. Feeney', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PRF0', 'ResponseDate': '2023-06-14T10:48:26.3666667'}]
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Bill
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By Representative O'Day of West Boylston, a petition (accompanied by bill, House, No. 2909) of James J. O'Day and others for legislation to require certain married couples to submit joint income tax returns. Revenue.
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SECTION 1. Section 6 of chapter 62C of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by adding the following sentence at the end of the final paragraph of subsection (a): -- A married couple must file a joint return for any year in which they file a joint federal income tax return.
SECTION 2. The provisions of this Act shall apply to all tax years commencing after December 31, 2022.
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An Act clarifying telephone solicitation
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H291
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HD3524
| 193
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{'Id': 'MJF1', 'Name': 'Michael J. Finn', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJF1', 'ResponseDate': '2023-01-20T13:14:33.183'}
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[{'Id': 'MJF1', 'Name': 'Michael J. Finn', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJF1', 'ResponseDate': '2023-01-20T13:14:33.1833333'}]
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Bill
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By Representative Finn of West Springfield, a petition (accompanied by bill, House, No. 291) of Michael J. Finn relative to further regulating telephone solicitation. Consumer Protection and Professional Licensure.
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SECTION 1. Chapter 159C of the General Laws is hereby amended by adding the following 3 sections:-
Section 15. As used in this section, the following words shall, unless the context requires otherwise, have the following meanings:-
“Consumer”, as defined in section 1 of chapter 159C.
“Hands-free mobile telephone”, shall have the same meaning as set forth in section l of chapter 90.
“Mobile electronic device”, shall have the same meaning as set forth in section l of chapter 90.
“Mobile telephone”, shall have the same meaning as set forth in section l of chapter 90.
“Robocall”, is an automated phone call that uses both a computerized auto-dialer and a computer-delivered pre-recorded message.
“Robocall telephone solicitation”, a voice or text communication, whether prerecorded or a facsimile, over a telephone line or wireless telephone network or via a commercial mobile radio service that is a robocall telephone solicitation to a telephone subscriber for the purpose of soliciting or encouraging the purchase or rental of, or investment in, property, goods, or services; obtaining or providing information that will or may be used for that purpose; soliciting or encouraging a telephone subscriber’s participation in any contest, sweepstakes, raffle, or lottery, whether legal or illegal; or obtaining a charitable donation. “Robocall telephone solicitation” shall include a political message if the message is communicated by use of an automatic dialing and recorded message player.
“Robocall telephone solicitor”, an individual, association, corporation, partnership, limited partnership, Limited Liability Company or other business entity, or a subsidiary or affiliate thereof, doing business in the commonwealth who makes or causes to be made a telephonic sales call.
“Informational call” means a commercial call from, or on behalf of, an entity with whom the called party has a pre-existing business relationship.
"pre-existing business relationship" means a prior or existing relationship formed by a voluntary two-way communication between a person or entity and a residential subscriber with or without an exchange of consideration, on the basis of an inquiry, application, purchase or transaction by the residential subscriber regarding products or services offered by such person or entity, which relationship has not been previously terminated by either party.
All robocalls shall be prohibited in the commonwealth to any hands-free mobile telephones, mobile electronic devices and mobile telephones as defined in this section.
This chapter shall not apply to: (1) messages from school districts to students, parents or employees; (2) messages advising employees of work schedules; (3) messages on behalf of correctional facilities advising victims; (4) messages on behalf of municipalities and government; and (5) Informational calls.
Section 16.Violations; Enforcement by Attorney General; Consumer Action; Penalties; Attorney’s Fees and Costs
(a) The attorney general may initiate proceedings relating to a knowing violation or threatened knowing violation of this section. Such proceedings may include, without limitation, an injunction, a civil penalty of not less than $10,000 for each knowing violation, but not less than $1,500 for a willful and knowing violation involving a consumer who is 65 years of age or older, and additional relief in a court of competent jurisdiction. The attorney general may also issue investigative demands and subpoenas, administer oaths and conduct hearings in the course of investigating a violation of this section.
(b) A person who has received more than 1 unsolicited telephonic call within a 12-month period by or on behalf of the same person or entity in violation of this section may: (i) bring an action to enjoin the violation; (ii) bring an action to recover for actual monetary loss from such knowing violation or to receive not less than $10,000 in damages for such willful and knowing violation, whichever is greater; or (iii) bring both such actions
In a civil proceeding resulting from a transaction involving a violation of this section, the prevailing party, after judgment in the trial court and exhaustion of all appeals, if any, shall be awarded reasonable attorney’s fees and costs from the nonprevailing party.
Section 17. Time Limitations for Actions or Proceedings
(a) No action or proceeding shall be brought pursuant to the section: (i) more than 5 years after the person bringing the action knew or should have known of the occurrence of the alleged violation; or (ii) more than 5 years after the termination of a proceeding or action arising out of the same violation by the commonwealth, whichever is later.
(b) Sections 15 through 17, inclusive, of this chapter shall not apply to any outbound telephone call that delivers a prerecorded healthcare message made by, or on behalf of, a covered entity or its business associate, as those terms are defined in the HIPPA Privacy Rule, 45 CFR 160.103.
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An Act relative to property tax classifications in the city of Watertown
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H2910
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HD129
| 193
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{'Id': 'SCO1', 'Name': 'Steven Owens', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SCO1', 'ResponseDate': '2023-01-10T09:54:24.423'}
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[{'Id': 'SCO1', 'Name': 'Steven Owens', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SCO1', 'ResponseDate': '2023-01-10T09:54:24.4233333'}, {'Id': 'JJL2', 'Name': 'John J. Lawn, Jr.', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JJL2', 'ResponseDate': '2023-01-10T10:33:04.74'}, {'Id': 'WNB0', 'Name': 'William N. Brownsberger', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/WNB0', 'ResponseDate': '2023-01-11T19:48:05.8066667'}]
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{'Id': 'JJL2', 'Name': 'John J. Lawn, Jr.', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JJL2', 'ResponseDate': '2023-01-10T09:54:24.423'}
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2910/DocumentHistoryActions
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Bill
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By Representatives Owens of Watertown and Lawn of Watertown, a petition (accompanied by bill, House, No. 2910) of Steven Owens, John J. Lawn, Jr., and William N. Brownsberger (with the approval of the city council) relative to property tax classifications in the city of Watertown. Revenue. [Local Approval Received.]
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SECTION 1. Notwithstanding section 1A of chapter 58 of the general laws or any other general or special law or rule or regulation to the contrary, the commissioner of revenue shall further adjust the minimum residential factor of the city of Watertown determined under the third sentence of the second paragraph of said section 1A for fiscal years 2023, 2024 and 2025, if adoption of such factor for any such year would otherwise have been determined through application of the percentage limitation contained in subpart (b) of said third sentence. The new minimum residential factor for such year shall be: (i) for fiscal year 2023, 50 per cent, subject to such adjustment upward as may be required to provide that the percentage of the total tax levy imposed on any class of real or personal property shall not exceed 175 per cent of the full and fair cash valuation of the taxable real and personal property in the city of Watertown; (ii) for fiscal year 2024, 50 per cent, subject to such adjustment upward as may be required to provide that the percentage of the total tax levy imposed on any class of real or personal property shall not exceed 175 per cent of the full and fair cash valuation of the taxable real and personal property in the city of Watertown; (iii) for fiscal year 2025, 50 per cent, subject to such adjustment upward as may be required to provide that the percentage of the total tax levy imposed on any class of real or personal property shall not exceed 175 per cent of the full and fair cash valuation of the taxable real and personal property in the city of Watertown.
SECTION 2. This act shall take effect upon its passage.
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[{'Description': 'Updated Local approval', 'DownloadUrl': 'http://malegislature.gov/api/DownloadReport?attachmentId=17192&title=Updated%20Local%20approval'}]
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[{'Action': 'Favorable', 'FiscalAmounts': [], 'Committee': {'CommitteeCode': 'J26', 'GeneralCourtNumber': 193, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/Committees/J26'}, 'Votes': []}, {'Action': 'Place in OD', 'FiscalAmounts': [], 'Committee': {'CommitteeCode': 'H52', 'GeneralCourtNumber': 193, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/Committees/H52'}, 'Votes': []}, {'Action': 'Correctly Drawn', 'FiscalAmounts': [], 'Committee': {'CommitteeCode': 'H36', 'GeneralCourtNumber': 193, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/Committees/H36'}, 'Votes': []}]
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[{'AmendmentNumber': '1', 'ParentBillNumber': 'H2910', 'Branch': 'Senate', 'GeneralCourtNumber': 193, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/Documents/H2910/Branches/Senate/Amendments/1/'}]
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An Act relative to interest fees
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H2911
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HD2116
| 193
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{'Id': 'JAP1', 'Name': 'Jerald A. Parisella', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JAP1', 'ResponseDate': '2023-01-19T10:37:30.5'}
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[{'Id': 'JAP1', 'Name': 'Jerald A. Parisella', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JAP1', 'ResponseDate': '2023-01-19T10:37:30.5'}]
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Bill
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By Representative Parisella of Beverly, a petition (accompanied by bill, House, No. 2911) of Jerald A. Parisella relative to the waiving of certain interest, charges or fees by tax collectors. Revenue.
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Section 15 of Chapter 60 of the general laws is hereby amended by striking out, in line 51, the word “$15” and inserting in place thereof the following word: $100.
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An Act relative to the veteran property tax exemption
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H2912
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HD2130
| 193
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{'Id': 'JAP1', 'Name': 'Jerald A. Parisella', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JAP1', 'ResponseDate': '2023-01-19T10:44:42.973'}
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[{'Id': 'JAP1', 'Name': 'Jerald A. Parisella', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JAP1', 'ResponseDate': '2023-01-19T10:44:42.9733333'}]
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Bill
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By Representative Parisella of Beverly, a petition (accompanied by bill, House, No. 2912) of Jerald A. Parisella relative to the veteran property tax exemption. Revenue.
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SECTION 1. Section 5 of chapter 59 of the General Laws, as appearing in the 2018 Official Edition, is hereby amended by striking out, in line 609, the words “two thousand dollars” and inserting in place thereof the following words:- five thousand dollars; and is further amended by striking out, in line 610, the figure “$400” and inserting in place thereof the following figure:- $500.
SECTION 2. Section 5 of said chapter 59 of the General Laws, as so appearing, is further amended by striking out, in line 644, the words “two thousand dollars” and inserting in place thereof the following words:- five thousand dollars; and is further amended by striking out, in line 645, the figure “$400” and inserting in place thereof the following figure:- $500.
SECTION 3. Section 5 of said chapter 59, as so appearing, is further amended by inserting, in line 675, after the word “balance,” the following words:- up to three thousand dollars of exemption or; and is further amended by striking out, in line 675, the figure “$225” and inserting in place thereof the following words:- $325, whichever basis is applicable.
SECTION 4. Section 5 of said chapter 59, as so appearing, is further amended by striking out, in line 696, the words “four thousand dollars” and inserting in place thereof the following words:- seven thousand dollars; and is further amended by striking out, in lines 697 and 703, the figure “$750” and inserting in place thereof, in each instance, the following figure:- $1,000.
SECTION 5. Section 5 of said chapter 59, as so appearing is further amended by striking out, in line 723, the words “two thousand dollars” and inserting in place thereof, in each instance, the following words:- five thousand dollars; and is further amended by striking out in line 724, the figure “$575” and inserting in place thereof the following figure:- $825.
SECTION 6. Section 5 of chapter 59, as so appearing, is further amended by striking out, in lines 746 and 747, the words “eight thousand dollars” and inserting in place thereof the following words:- ten thousand dollars; and is further amended by striking out, in lines 748 and 753, the figure “$1,250” and inserting in place thereof, in each instance, the following figure:- $1,500.
SECTION 7. Section 5 of chapter 59, as so appearing, is further amended by striking out, in line 770, the words “six thousand dollars” and inserting in place thereof the following words:- eight thousand dollars; and is further amended by striking out, in line 771, the figure “$1,075” and inserting in place thereof the following figure:- $1,325.
SECTION 8. Section 5 of said chapter 59, as so appearing, is further amended by striking out, in line 789, the words “ten thousand dollars” and inserting in place thereof the following words:- twelve thousand dollars; and is further amended by striking out, in lines 790 and 795, the figure “$1,500” and inserting in place thereof, in each instance, the following figure:- $1,750.
SECTION 9. Section 5 of said chapter 59, as so appearing, is further amended by striking out, in lines 812 and 813, the words “eight thousand dollars” and inserting in place thereof the following words:- ten thousand dollars; and is further amended by striking out, in line 813, the figure “$1,325” and inserting in place thereof the following figure:- $1,575.
SECTION 10. Section 5 of said chapter 59, as so appearing, is further amended by striking out, in line 855, the words “six thousand dollars” and inserting in place thereof the following words:- eight thousand dollars; and is further amended by striking out, in lines 856 and 861, the figure “$1,000” and inserting in place thereof, in each instance, the following figure:- $1,250.
SECTION 11. Section 5 of said chapter 59, as so appearing, is further amended by striking out, in lines 876 and 877, the words “four thousand dollars” and inserting in place thereof the following words:- six thousand dollars; and is further amended by striking out, in line 877, the figure “$825” and inserting in place thereof the following figure:- $1,075.
SECTION 12. The exemption amount pursuant to clause Twenty-second, Twenty-second A, Twenty-second B, Twenty-second C, and Twenty-second E shall increase in relation to the percentage change in the most recent annual consumer price index calculated by the Bureau of Labor Statistics of the United States Department of Labor for the northeast region for all urban consumers and any increase in amount shall be borne by the commonwealth.
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An Act to extend the Brownfields tax credit
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H2913
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HD2206
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{'Id': 'JAP1', 'Name': 'Jerald A. Parisella', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JAP1', 'ResponseDate': '2023-01-19T11:23:24.917'}
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[{'Id': 'JAP1', 'Name': 'Jerald A. Parisella', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JAP1', 'ResponseDate': '2023-01-19T11:23:24.9166667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2913/DocumentHistoryActions
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Bill
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By Representative Parisella of Beverly, a petition (accompanied by bill, House, No. 2913) of Jerald A. Parisella for legislation to extend the Brownfields tax credit. Revenue.
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SECTION 1. Subsection (j)(1) of Section 6 of chapter 62 of the General Laws is hereby amended by striking out, in line 2, the figure “2023” and inserting in place thereof the following figure: “2028”
SECTION 2. Said subsection (j)(1) of Section 6 of chapter 62 is hereby further amended by striking out, in line 6, the figure “2024” and inserting in place thereof the following figure: “2029”
SECTION 3. Section 38Q of chapter 63 of the General Laws, is hereby amended by striking out, in line 2, the figure “2023” and inserting in place thereof the following figure:-“2028”
SECTION 4. Said section 38Q of said chapter 63, as so appearing, is hereby further amended by striking out, in line 6, the figure “2024” and inserting in place thereof the following figure: “2029”
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An Act expanding the exemption for residential property in the town of Wellfleet
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H2914
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HD1522
| 193
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{'Id': 'SKP1', 'Name': 'Sarah K. Peake', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SKP1', 'ResponseDate': '2023-01-18T11:04:49.293'}
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[{'Id': 'SKP1', 'Name': 'Sarah K. Peake', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SKP1', 'ResponseDate': '2023-01-18T11:04:49.2933333'}, {'Id': 'JAC0', 'Name': 'Julian Cyr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JAC0', 'ResponseDate': '2023-06-21T12:20:13.4433333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2914/DocumentHistoryActions
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Bill
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By Representative Peake of Provincetown, a petition (accompanied by bill, House, No. 2914) of Sarah K. Peake (by vote of the town) relative to expanding the exemption for residential property in the town of Wellfleet. Revenue. [Local Approval Received.]
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SECTION 1. Notwithstanding section 5C of chapter 59 of the General Laws or any other general or special law to the contrary, with respect to each parcel of real property classified as class one residential in the town of Wellfleet as certified by the commissioner of revenue to be assessing all local property at its full and fair cash valuation, and with the approval of the Selectboard, there shall be an exemption equal to not more than 35 per cent of the average assessed value of all class one residential parcels within the town of Wellfleet, or such other maximum percentage as may be established from time to time by the General Court; provided, however, that the exemption shall be applied only to: (i) the principal residence of the taxpayer as used by the taxpayer for income tax purposes; or (ii) a residential parcel occupied by a resident of the Town of Wellfleet, other than the taxpayer, occupied on a year-round basis and used as the resident's principal residence for income tax purposes. The town of Wellfleet may adopt and amend criteria to determine who qualifies as a resident under this act. This exemption shall be in addition to any exemptions allowable under section 5 of said chapter 59; provided, however, that the taxable valuation of the property, after all applicable exemptions, shall not be reduced to below 10% of its full and fair cash valuation, except through the applicability of clause eighteenth of said section 5 of said chapter 59. Where, under the provisions of said section 5 of said chapter 59, the exemption is based upon an amount of tax rather than on valuation, the reduction of taxable valuation for the purposes of the preceding sentence shall be computed by dividing the amount of tax by the residential class tax rate of the town of Wellfleet and multiplying the result by $1,000. For the purposes of this paragraph, "parcel" shall mean a unit of real property as defined by the board of assessors of the town of Wellfleet in accordance with the deed for the property and shall include a condominium unit.
SECTION 2. A taxpayer aggrieved by the failure to receive the residential exemption authorized under this act may apply for the residential exemption to the Board of Assessors of the Town of Wellfleet in writing on a form approved by the board of assessors, on or before the deadline for an application for exemption under section 59 of said chapter 59. For the purposes of this act, a timely application filed under this section shall be treated as a timely filed application pursuant to section 59 of chapter 59 of the General Laws.
SECTION 3. This act shall take effect on the first day of the fiscal year following passage of this act and shall apply to taxes levied for fiscal years beginning that fiscal year and thereafter.
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An Act establishing a real property transfer fee in the town of Chatham
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H2915
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HD1527
| 193
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{'Id': 'SKP1', 'Name': 'Sarah K. Peake', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SKP1', 'ResponseDate': '2023-01-11T16:22:43.163'}
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[{'Id': 'SKP1', 'Name': 'Sarah K. Peake', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SKP1', 'ResponseDate': '2023-01-11T16:22:43.1633333'}, {'Id': 'JAC0', 'Name': 'Julian Cyr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JAC0', 'ResponseDate': '2023-06-20T15:17:08.69'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2915/DocumentHistoryActions
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Bill
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By Representative Peake of Provincetown, a petition (accompanied by bill, House, No. 2915) of Sarah K. Peake (by vote of the town) that the town of Chatham be authorized to establish a real property transfer fee in said town. Revenue. [Local Approval Received.]
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SECTION 1. For purposes of this act, the words and phrases set forth in this section shall have the following meanings:
“Affordable housing” is defined for purposes of this Act as housing developments that meet the needs of households with incomes up to 100 per cent area median household income as most recently determined by the United States Department of Housing and Urban Development, adjusted for household size.
“Attainable housing” is defined for purposes of this Act as housing developments that meet the needs of households with incomes up to 200 per cent of the area median household income as most recently determined by the United State Department of Housing and Urban Development, adjusted for household size.
“Housing Fund” shall refer to any special purpose fund or funds authorized and established pursuant to the provisions of Chapter forty-four of the General Laws or any other general or special law for the purpose of creating and preserving affordable housing and/or attainable housing in the Town.
"Purchaser, shall refer to 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 his nominee, or for his 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 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 purchaser to the seller or his nominee; 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; 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", shall refer to 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", shall refer to the transferor, grantor or immediate former owner of any real property interest.
"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.
“Town” shall refer to the Town of Chatham acting by and through its Select Board.
SECTION 2. There is hereby imposed a fee equal to one half per cent (1/2%) of the purchase price paid upon the transfer of any real property interest in any real property situated in the Town of Chatham for consideration of two million dollars ($2,000,000) or more. Said fee shall be the liability of the purchaser of such 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 bearing said fee shall not affect such liability of the purchaser. The fee shall be paid to the Town of Chatham, 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 purchaser or his legal representative and the seller or his 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 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, stating the basis for the exemption. The register of deeds for Barnstable County, and the assistant recorder for the registry district of Barnstable County, shall neither record nor 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 Town or its designee. Failure to comply with this requirement shall not affect the validity of any instrument. The Town shall deposit all fees received hereunder with the Town treasurer. The treasurer, upon consultation with and direction from the Town board or officer authorized to expend and make distributions from a Housing Fund, shall deposit such fees in the Housing Fund for the purpose of creating and preserving affordable and/or attainable housing in the Town. The fee imposed hereunder shall be due simultaneously with the time of the transfer upon which it is imposed. Notwithstanding the foregoing, whenever there is a conveyance of real property interests and a conveyance of personal property related thereto at or about the same time, the allocations of payments between real estate and personal property agreed to by the purchaser and seller shall not determine the amount of the fee due pursuant to this section; instead, the Town may require payment of the fee referred to in real property interests so conveyed as determined by the Town.
SECTION 3. At any time within seven days following the issuance of the certificate of payment of the fee imposed by section two, the purchaser or his legal representative may return said certificate to the 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 purchaser or his legal representative.
SECTION 4. The following transfers of real property interests shall be exempt from the fee established by section two. Except as otherwise provided, the 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 Section 6(b).
(a) 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 Town of Chatham.
(b) Transfers which, without additional consideration, confirm, correct, modify, or supplement a transfer previously made.
(c) Transfers made as gifts without consideration. 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 seller to have been paid or transferred, if the purchaser shall have been at the time of transfer the spouse, the lineal descendant, or the lineal ancestor of the seller, 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.
(d) Transfer to the trustees of a trust in exchange for a beneficial interest received by the purchaser in such trust; distributions by the trustees of a trust to the beneficiaries of such trust.
(e) 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.
(f) Transfers made in partition of land and improvements thereto, under chapter two hundred and forty-one of the General Laws.
(g) Transfers to any charitable organization as defined in clause Third of section five of chapter fifty-nine of the General Laws, or any religious organization, provided that the real property interest so transferred will be held by the charitable or religious organization solely for its public charitable or religious purposes.
(h) 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.
(i) Transfers made to a corporation or partnership or limited liability company at the time of its formation, pursuant to which transfer no gain or loss is recognized under the provisions of section three hundred and fifty-one or seven hundred and twenty-one of the Internal Revenue Code of 1986, as amended; provided, however, that such 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 such formation rights in capital interests and profit interests within such partnership or limited liability company which are equivalent to the interest the transferor held prior to the transfer.
(j) 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 (i) 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 (ii) 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.
(k) Transfers consisting of the division of marital assets under the provisions of section thirty-four of chapter two hundred and eight of the General Laws or other provisions of law.
(l) Transfers of property consisting in part of real property interests situated in Chatham and in part of other property interests, to the extent that the property transferred consists of property other than real property situated in Chatham; provided that the purchaser shall furnish the Town with such information as it shall require or request in support of the claim of exemption and manner of allocation of the consideration for such transfers.
(m) Transfers of minority interests in corporations, trusts, partnerships, or limited liability companies which are publicly traded, which trades are not part of a series of transfers which together constitute a transfer of control of a corporation, trust, partnership, or limited liability company.
(n) Intra-family transfers of property between parties of the following relationships: (1) between current spouses; (2) between parents and their children or stepchildren; (3) between full siblings; and (4) where the grantor transfers the real property to be held in a revocable or irrevocable trust, where at least one of the designated beneficiaries is a parent, full sibling, child, or stepchild of the grantor.
SECTION 5. (a) The Town 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 Housing Fund. Said account(s) shall be subject to examination by the director of accounts or his/her agent pursuant to section forty-four of chapter thirty-five of the General Laws.
(b) Schedules of beneficiaries of trusts, list of stockholders of corporations and lists of partnerships filed with the Town for the purpose of determining or fixing the amount of the fee imposed under section two or for the purpose of determining the existence of any exemption under section four shall not be public records for the purposes of section ten of chapter sixty-six of the General Laws.
SECTION 6. A purchaser who fails to pay all or any portion of the fee established by section two on or before the time when the same is due shall be liable for the following additional payments in addition to said fee:
(a) Interest: The purchaser shall pay interest on the unpaid amount of the fee to be calculated from the time of transfer at a rate equal to fourteen per cent per annum.
(b) Penalties: Any person who, without fraud or willful intent to defeat or evade a fee imposed by this chapter, fails to pay all or a portion of the fee within thirty days after the time of transfer, shall pay a penalty equal to five per cent of the outstanding fee as determined by the 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 twenty five per cent of the unpaid fee due at the time of transfer. Whenever the Town determines that all or a portion of a fee due under this chapter was unpaid due to fraud with intent to defeat or evade the fee imposed by this chapter, a penalty equal to the full amount of said fee as determined by the Town shall be paid by the seller in addition to said fee.
SECTION 7. (a) The Town Clerk shall notify the purchaser and the seller by registered or certified mail of any failure to discharge in full the amount of the fee due under this Act and any penalty or interest assessed. The Town shall grant a hearing before the Select Board on the matter of the imposition of said fee, or of any penalty or interest assessed, if a petition requesting such hearing is received by the Town Clerk within thirty days after the mailing of said notice. The Select Board shall notify the purchaser and the seller in writing by registered or certified mail of its determination concerning the deficiency, penalty, or interest within fifteen days after said hearing. Any party aggrieved by a determination of the Select Board concerning a deficiency, penalty or interest may, after payment of said deficiency, appeal to the district or superior court within three months after the mailing of notification of the determination of the Select Board. Upon the failure to timely petition for a hearing, or appeal to said courts, within the time limits hereby established, the purchaser and seller shall be bound by the terms of the notification, assessment, or determination, as the case may be, and shall be barred from contesting the fee, and any interest and penalty, as determined by the Town. Every notice to be given under this section by the Town shall be effective if mailed by certified or registered mail to the purchaser or the seller at the address stated in a recorded or registered instrument by virtue of which the purchaser holds any interest in real property, the transfer of which gives rise to the fee which is the subject of such notice; and if no such address is stated or if such transfer is not evidenced by an instrument recorded or registered in the public records in Barnstable County, such notice shall be effective when so mailed to the purchaser or seller in care of any person appearing of record to have a fee interest in such land, at the address of such person as set forth in an instrument recorded or registered in Barnstable County.
(b) All fees, penalties and interest required to be paid pursuant to this chapter 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 Town; said action, suit or proceeding shall be subject to the provisions of chapter two hundred and sixty of the General Laws.
(c) If any 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 Town upon all property and rights to property, whether real or personal, belonging to such purchaser. Said lien shall arise at the time of transfer and shall continue until the liability for such amount is satisfied. Said lien shall in any event terminate not later than six years following the time of transfer. Said lien shall not be valid as against any mortgagee, pledgee, purchaser or judgment creditor unless notice thereof has been filed by the Town (i) with respect to real property or fixtures, in the registry of deeds for Barnstable County, 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 fifty of chapter sixty two C of the General Laws.
(d) Purchasers or sellers applying for an exemption under subsections (a) through (n) of section four shall be required at the time of application for exemption to execute an agreement legally binding on the applicant: (1) assuming complete liability for any fee, plus interest and penalties if any, waived on account of an allowed exemption subsequently determined to have been invalid, and (2) submitting to the jurisdiction of the trial court of the commonwealth sitting in Barnstable County. Fees, 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 Town.
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 Town, in addition to other modes of relief, may file a civil action in a district or superior court of Barnstable County to enforce the lien of the Town under this section with respect to such liability or to subject any property of whatever nature, of the delinquent, or in which he has any right, title or interest, to the payment of such liability.
The Town may issue a waiver or release of any lien imposed by this section. Such waiver or release shall be conclusive evidence that the lien upon the property covered by the waiver or release is extinguished.
SECTION 8. The fee described by Section two shall be of ten-year duration from the date this legislation takes effect. This fee may continue for additional five-year periods upon a majority vote at Town Meeting reauthorizing the fee. The fee described by Section two 1) may be decreased or increased, 2) the threshold transfer consideration amount may be revised, or 3) the fee may be eliminated by a two-thirds vote of Town Meeting. In the event that Town Meeting does not renew the fee at the ten-year anniversary, or any subsequent five year anniversary, or Town Meeting votes to eliminate the fee, the balance of any fees previously collected shall be used to satisfy any outstanding liabilities or obligations incurred by the Town of Chatham or the Housing Fund as a result of imposition of the fee, and the remainder may be expended without further appropriation at the direction of the Select Board for affordable or attainable housing purposes. In the event that the liabilities and obligations of the Town of Chatham or the Housing Fund exceed the amounts transferred to the Town, the fee shall remain in full force and effect until such liabilities and obligations have been satisfied.
SECTION 9. The provisions of this act are severable, and if any provision hereof, including without limitation any exemption from the fee imposed hereby, shall be held invalid in any circumstances such invalidity shall not affect any other provisions or circumstances. This act shall be construed in all respects so as to meet all constitutional requirements. In carrying out the purposes and provisions of this act, all steps shall be taken which are necessary to meet constitutional requirements whether or not such steps are required by statute.
SECTION 10. If the Town has determined that a fee is due by asserting the application of the evasion of fee doctrine described in Section six (b), then the purchaser shall have the burden of demonstrating by clear and convincing evidence as determined by the Town that the transfer, or series of transfers, possessed both: (i) a valid, good faith business purpose other than avoidance of the fee set forth in Section two and (ii) economic substance apart from the asserted fee avoidance benefit. In all such cases, the purchaser shall also have the burden of demonstrating by clear and convincing evidence as determined by the Town that the asserted non-fee-avoidance business purpose is commensurate with the amount of the fee pursuant to Section two to be thereby avoided.
SECTION 11. This act shall take effect ninety (90) days following the date of passage.
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An Act authorizing the town of Provincetown to impose a 0.5% real estate transfer fee
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H2916
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HD1529
| 193
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{'Id': 'SKP1', 'Name': 'Sarah K. Peake', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SKP1', 'ResponseDate': '2023-01-11T16:23:52.64'}
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[{'Id': 'SKP1', 'Name': 'Sarah K. Peake', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SKP1', 'ResponseDate': '2023-01-11T16:23:52.64'}, {'Id': 'JAC0', 'Name': 'Julian Cyr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JAC0', 'ResponseDate': '2023-06-20T15:15:27.54'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2916/DocumentHistoryActions
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Bill
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By Representative Peake of Provincetown, a petition (accompanied by bill, House, No. 2916) of Sarah K. Peake (by vote of the town) that the town of Provincetown be authorized to impose a real estate transfer fee. Revenue. [Local Approval Received.]
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SECTION 1. There is hereby imposed a real estate transfer fee equal to 0.5% (half percent, ½%) of the purchase price upon the transfer of any real property interest in any real property situated in the town of Provincetown. Said 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 responsibility for bearing said fee shall not affect such liability of the purchaser. The fee shall be paid to the town of Provincetown. The first $250,000 collected in each fiscal year shall be deposited in the town’s capital improvement stabilization fund. The remaining funds collected each fiscal year shall be deposited into the town’s general fund.
SECTION 2. The following transfers of real property interests shall be exempt from the real estate transfer fee:
A. First time homebuyers who live in the home for at least 5 years. A lien shall accompany the deed stating that “There is running with the land a lien equal to the amount of fee exempted, plus accumulated interest and penalties until such time as all conditions of this sub-section are met.”
B. Transfers to the government of the U.S., the commonwealth, the town of Provincetown and any of their instrumentalities, agencies or sub-divisions, such as the Provincetown housing authority.
C. Transfers made without additional consideration to confirm, correct, modify or supplement a transfer previously made.
D. Transfers of convenience with consideration under $100.00 which include: name change, into trusts, out of trust, etc.
E. Transfers to any charitable organization as defined in clause third of section five of chapter 59 of the General Laws or any religious organization providing that the real property interests so transferred will be held solely for public charitable or religious purposes.
F. Transfers between family members, marriage partners, parents and children, grandchildren, stepparents and stepchildren, brothers and sisters.
SECTION 3.
A. The fee imposed shall be due at the time of the transfer of the real property interest.
B. The buyer shall pay interest on any unpaid amount of the fee at the rate the town collects on unpaid real estate taxes.
C. The town shall notify a buyer by registered or certified mail of any failure to discharge the amount in full of fee due.
D. All fees and interest required to be paid under this act shall constitute a personal debt of the buyer and may be recovered in an action of contract;
SECTION 4. This act shall take effect on passage.
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An Act to continue tax basis rules for property acquired from decedents
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H2917
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HD3368
| 193
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{'Id': 'AHP1', 'Name': 'Alice Hanlon Peisch', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AHP1', 'ResponseDate': '2023-01-11T09:58:31.813'}
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[{'Id': 'AHP1', 'Name': 'Alice Hanlon Peisch', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AHP1', 'ResponseDate': '2023-01-11T09:58:31.8133333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2917/DocumentHistoryActions
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Bill
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By Representative Peisch of Wellesley, a petition (accompanied by bill, House, No. 2917) of Alice Hanlon Peisch for legislation to continue tax basis rules for property acquired from decedents. Revenue.
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SECTION 1. Subclause (c) of paragraph (2) of subsection (b) of section 6F of chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by adding the following sentence:- In the case of a decedent dying after December 31, 2009 and before January 1, 2011, for property acquired from said decedent within the meaning of section one thousand and fourteen (b) of the Code, the initial basis of such property shall be determined under section one thousand and fourteen of the Code, without reference to sections one thousand fourteen (d) and (f) of the Code; except that in the case of an election by the executor pursuant to section 301(c) of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (P.L. 111-312), the initial basis of property acquired from said decedent shall be determined under section one thousand and twenty two of the Code as amended and in effect on January 1, 2005.
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Whereas, The deferred operation of this act would tend to defeat its purpose, which is to forthwith to immediately provide for the continuation of the pre-2010 Massachusetts rules governing the basis of property acquired from decedents, irrespective of the change in such rules applicable to the United States income tax for 2010 and thereafter, therefore it is hereby declared to be an emergency law, necessary for the immediate preservation of the public convenience.
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[]
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[]
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An Act supporting small public charities
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H2918
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HD3374
| 193
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{'Id': 'AHP1', 'Name': 'Alice Hanlon Peisch', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AHP1', 'ResponseDate': '2023-01-11T10:04:39.97'}
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[{'Id': 'AHP1', 'Name': 'Alice Hanlon Peisch', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AHP1', 'ResponseDate': '2023-01-11T10:04:39.97'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2918/DocumentHistoryActions
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Bill
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By Representative Peisch of Wellesley, a petition (accompanied by bill, House, No. 2918) of Alice Hanlon Peisch relative to small tax-exempt public charities. Revenue.
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Notwithstanding any general or special law to the contrary, the office of the attorney general shall adopt regulations to align state requirements regarding the filing of annual returns for charitable organizations with federal internal revenue service rules and regulations for small tax-exempt organizations so that charitable organizations with gross receipts normally $50,000 or less will no longer be required to file a federal form 990-EZ with their annual report to the attorney general.
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[]
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[]
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[]
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An Act relative to property tax deferrals for seniors
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H2919
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HD3376
| 193
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{'Id': 'AHP1', 'Name': 'Alice Hanlon Peisch', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AHP1', 'ResponseDate': '2023-01-11T10:09:15.687'}
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[{'Id': 'AHP1', 'Name': 'Alice Hanlon Peisch', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AHP1', 'ResponseDate': '2023-01-11T10:09:15.6866667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2919/DocumentHistoryActions
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Bill
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By Representative Peisch of Wellesley, a petition (accompanied by bill, House, No. 2919) of Alice Hanlon Peisch relative to property tax deferrals for seniors. Revenue.
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Clause forty-first A of section 5 of chapter 59 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking out, in lines 1170-1171, the words “the rate provided in section sixty-two of chapter sixty”, and inserting in place thereof the following words:- a rate equal to the prime rate, as reported by the federal reserve board in federal reserve statistical release H. 15, plus 2%.
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[]
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[]
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[]
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An Act relative to preventing illegal alcohol sales
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H292
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HD3534
| 193
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{'Id': 'MJF1', 'Name': 'Michael J. Finn', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJF1', 'ResponseDate': '2023-01-20T13:16:44.51'}
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[{'Id': 'MJF1', 'Name': 'Michael J. Finn', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJF1', 'ResponseDate': '2023-01-20T13:16:44.51'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H292/DocumentHistoryActions
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Bill
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By Representative Finn of West Springfield, a petition (accompanied by bill, House, No. 292) of Michael J. Finn relative to preventing illegal alcohol sales. Consumer Protection and Professional Licensure.
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SECTION 1. Section 23 of chapter 138 of the General Laws is hereby amended by inserting after the final paragraph, the following new paragraph:-
The in-store sale of alcoholic beverages by a licensee engaged in the sale of alcoholic beverages as so authorized under the provisions of this section shall be conducted through a face-to-face transaction between the customer and the licensee or between the customer and an authorized employee of the licensee who has attained the age of 18 years. In-store automated or self-checkout sales of alcoholic beverages by such licensees shall be prohibited.
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An Act making senior citizen property tax relief more equitable
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H2920
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HD3378
| 193
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{'Id': 'AHP1', 'Name': 'Alice Hanlon Peisch', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AHP1', 'ResponseDate': '2023-01-11T10:06:05.543'}
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[{'Id': 'AHP1', 'Name': 'Alice Hanlon Peisch', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AHP1', 'ResponseDate': '2023-01-11T10:06:05.5433333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2920/DocumentHistoryActions
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Bill
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By Representative Peisch of Wellesley, a petition (accompanied by bill, House, No. 2920) of Alice Hanlon Peisch relative to senior citizen property tax relief. Revenue.
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Paragraph (3)(ii) of subsection (k) of Section 6 of Chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking “$600,000” and inserting in place thereof the following:- the median assessed value for a single-family home of the municipality for the preceding calendar year, as calculated by the department of revenue.
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An Act relative to reductions in property tax liabilities
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H2921
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HD893
| 193
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{'Id': 'ERP1', 'Name': 'Edward R. Philips', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/ERP1', 'ResponseDate': '2023-01-11T12:43:52.513'}
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[{'Id': 'ERP1', 'Name': 'Edward R. Philips', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/ERP1', 'ResponseDate': '2023-01-11T12:43:52.5133333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2921/DocumentHistoryActions
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Bill
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By Representative Philips of Sharon, a petition (accompanied by bill, House, No. 2921) of Edward R. Philips that cities and towns be authorized to create local rules and procedures allowing persons over the age of 60 to volunteer to provide services in exchange for a reduction in property tax obligations. Revenue.
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Notwithstanding any General or Special Law to the Contrary, Section 5K of Chapter 59 of the Massachusetts General Laws, as appearing in the 2006 Official Edition, is hereby amended in line 15, after the word “section”, the following:
“Such cities and towns shall also have the power to create local rules and procedures allowing for persons over the age of 60 to volunteer to provide services in exchange for a reduction in property tax obligations towards future tax years.”
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[]
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[]
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An Act relative to deeds excise receipts
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H2922
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HD2623
| 193
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{'Id': 'ERP1', 'Name': 'Edward R. Philips', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/ERP1', 'ResponseDate': '2023-01-19T12:25:40.46'}
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[{'Id': 'ERP1', 'Name': 'Edward R. Philips', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/ERP1', 'ResponseDate': '2023-01-19T12:25:40.46'}, {'Id': 'J_M1', 'Name': 'Joan Meschino', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/J_M1', 'ResponseDate': '2023-01-20T12:53:35.8366667'}, {'Id': 'KPL1', 'Name': 'Kathleen R. LaNatra', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/KPL1', 'ResponseDate': '2023-01-23T10:25:12.91'}, {'Id': 'MJM2', 'Name': 'Mathew J. Muratore', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJM2', 'ResponseDate': '2023-01-23T10:25:12.91'}, {'Id': 'JSC1', 'Name': 'Josh S. Cutler', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JSC1', 'ResponseDate': '2023-01-23T15:26:03.2133333'}, {'Id': 'JHR1', 'Name': 'John H. Rogers', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JHR1', 'ResponseDate': '2023-01-25T08:07:02.6933333'}, {'Id': 'SWG1', 'Name': 'Susan Williams Gifford', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SWG1', 'ResponseDate': '2023-01-26T10:53:32.6233333'}, {'Id': 'MDB0', 'Name': 'Michael D. Brady', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MDB0', 'ResponseDate': '2023-01-26T10:53:32.6233333'}, {'Id': 'DFD1', 'Name': 'David F. DeCoste', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DFD1', 'ResponseDate': '2023-02-03T19:07:04.8133333'}, {'Id': 'ALD1', 'Name': "Angelo L. D'Emilia", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/ALD1', 'ResponseDate': '2023-02-03T19:07:04.8133333'}, {'Id': 'G_C2', 'Name': 'Gerard J. Cassidy', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/G_C2', 'ResponseDate': '2023-02-03T19:07:04.8133333'}, {'Id': 'RAM1', 'Name': 'Rita A. Mendes', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RAM1', 'ResponseDate': '2023-02-03T19:07:04.8133333'}, {'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-02-07T18:46:35.1733333'}, {'Id': 'P_M1', 'Name': 'Paul McMurtry', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/P_M1', 'ResponseDate': '2023-05-31T11:54:05.7633333'}, {'Id': 'JCD1', 'Name': 'James C. Arena-DeRosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JCD1', 'ResponseDate': '2023-09-18T13:14:07.0533333'}, {'Id': 'BJA1', 'Name': 'Bruce J. Ayers', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BJA1', 'ResponseDate': '2023-09-18T13:14:07.0533333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2922/DocumentHistoryActions
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Bill
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By Representative Philips of Sharon, a petition (accompanied by bill, House, No. 2922) of Edward R. Philips and others relative to deeds excise receipts. Revenue.
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SECTION 1. Chapter 64D of the General Laws is hereby amended by inserting after Section 1 the following section:-
Section 1A. (a) Notwithstanding any other general or special law to the contrary, the counties of Bristol, Dukes, Nantucket, Norfolk and Plymouth shall retain 20 per cent of all deeds excise receipts received on or after July 1, 2023, in addition to the amounts of deeds excise receipts retained by said counties pursuant to any other statute or regulation. Such funds shall be deposited to the General Fund of the county, and shall be disbursed and expended for meeting the costs of the operation and maintenance of the county, or retained by the county for such future use.
(b) Notwithstanding any other general or special law to the contrary, the county of Barnstable shall retain 7.5 per cent of all deeds excise receipts received pursuant to this chapter on or after July 1, 2023, in addition to the amounts of deeds excise receipts retained by said county pursuant to any other statute or regulation. Such funds shall be deposited to the General Fund of the county, and shall be disbursed and expended for meeting the costs of the operation and maintenance of the county, or retained by the county for such future use.
SECTION 2. This act shall take effect upon its passage.
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An Act establishing a local option gas tax
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H2923
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HD2823
| 193
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{'Id': 'WSP1', 'Name': 'Smitty Pignatelli', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/WSP1', 'ResponseDate': '2023-01-19T16:45:24.537'}
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[{'Id': 'WSP1', 'Name': 'Smitty Pignatelli', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/WSP1', 'ResponseDate': '2023-01-19T16:45:24.5366667'}, {'Id': 'T_V1', 'Name': 'Tommy Vitolo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/T_V1', 'ResponseDate': '2023-01-19T16:45:55.86'}, {'Id': 'S_C1', 'Name': 'Simon Cataldo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/S_C1', 'ResponseDate': '2023-01-31T13:17:54.7'}, {'Id': 'LME0', 'Name': 'Lydia Edwards', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/LME0', 'ResponseDate': '2023-01-19T17:46:27.42'}]
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{'Id': 'T_V1', 'Name': 'Tommy Vitolo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/T_V1', 'ResponseDate': '2023-01-19T16:45:24.537'}
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2923/DocumentHistoryActions
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Bill
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By Representatives Pignatelli of Lenox and Vitolo of Brookline, a petition (accompanied by bill, House, No. 2923) of Smitty Pignatelli, Tommy Vitolo and others for legislation to establish a local option gas tax. Revenue.
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SECTION 1. Section 16 of chapter 62C of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting after subsection (l) the following new subsection: -
(m) Every retail supplier, as defined in section 1 of chapter 64A, shall, on or before the twentieth day of each month file with the commissioner a return stating the name and address of every retail dealer, as defined in section 295A of chapter 94, accepting delivery of fuel or special fuels, as defined in section 1 of chapter 64E, the number of gallons sold, the selling price of the fuel or special fuels during the preceding calendar month and such other information as the commissioner may deem necessary.
SECTION 2. The General Laws are hereby amended by inserting after chapter 64N the following chapter: -
Chapter 64O
Local Option Gas Excise
Section 1. As used in this chapter, the following words shall, unless the context otherwise requires, have the following meanings: -
''Commissioner'', the commissioner of revenue.
“Fuel”, shall have the meaning assigned to it in section 1 of chapter 64A.
“Retail dealer”, shall have the meaning assigned to it in section 295A of chapter 94.
“Retail supplier”, any person qualified to do business in the commonwealth who sells fuel or special fuels to retail dealers, as defined in section 295A of chapter 94.
“Special fuels”, shall have the meaning assigned to it in section 1 of chapter 64E.
Section 2. (a) Any city or town that accepts this chapter may impose a local excise tax on the sale of fuel and special fuels to retail dealers within such city or town at a rate of 3 cents per gallon. Such excise tax shall be in addition to the amount of (1) any tax per gallon on fuel imposed under chapter 64A, and (2) any tax per gallon on special fuels imposed under chapter 64E. At the time of filing a return required by section 16 of chapter 62C, every retail supplier shall pay to the commissioner the local excise tax on the sale of fuel or special fuels sold to retail dealers located in any city or town that has adopted the provisions of this chapter.
(b) 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 and town that has adopted this section in proportion to the amount of such sums received from that city or town.
Section 3. (a) A city or town that accepts this chapter shall, prior to the collection of the local excise, establish a Municipal Fuel Excise Transportation and Stormwater Fund. The treasurer of the city or town shall deposit all sums received pursuant to this chapter into the fund. From the fund expenditures shall be made in the following manner: (1) one-third for the purposes of maintenance, repair, upkeep, construction or improvement of roads, bridges, sidewalks, bikeways, public parking areas or roadside drainage; (2) one-third for the Massachusetts Bay Transportation Authority or regional transportation authority serving the city or town, and (3) one-third for projects which promote and improve non-single occupancy motor vehicle transportation, including, but not limited to, pedestrian facilities, bicycle facilities, senior transportation programs, telecommuting programs and carpool programs. A city or town that is served by both the Massachusetts Bay Transportation Authority and a regional transit authority shall appropriate the funds as provided under clause 2 equally for the Massachusetts Bay Transportation Authority and said regional transit authority. A city or town that is not served by a public transit authority may appropriate funds as provided under clause 2 towards clause 1 or clause 3, or both. All moneys remaining in the fund, including accrued interest at the end of a fiscal year, shall remain in and become part of the fund and shall carry over to succeeding fiscal years.
(b) The commissioner shall make available to any city or town requesting such information the total amount of local excise tax collected pursuant to this chapter in the preceding fiscal year in the city or town requesting the information.
Section 4. A city or town may accept this chapter in the manner provided in section 4 of chapter 4. This chapter shall take effect on the first day of the calendar quarter beginning 30 days after such approval, or on the first day of such later calendar quarter as the city or town may designate.
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An Act incentivizing veterans to reside in the Commonwealth
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H2924
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HD271
| 193
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{'Id': 'WSP1', 'Name': 'Smitty Pignatelli', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/WSP1', 'ResponseDate': '2023-01-11T14:55:54.587'}
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[{'Id': 'WSP1', 'Name': 'Smitty Pignatelli', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/WSP1', 'ResponseDate': '2023-01-11T14:55:54.5866667'}, {'Id': 'RMH2', 'Name': 'Ryan M. Hamilton', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RMH2', 'ResponseDate': '2023-01-30T17:43:54.5733333'}, {'Id': 'JDM1', 'Name': 'Joseph D. McKenna', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JDM1', 'ResponseDate': '2023-01-19T12:19:22.5866667'}, {'Id': 'BWM1', 'Name': 'Brian W. Murray', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BWM1', 'ResponseDate': '2023-01-25T01:08:29.9466667'}, {'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-02-08T13:58:33.8466667'}, {'Id': 'L_S1', 'Name': 'Lindsay N. Sabadosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/L_S1', 'ResponseDate': '2023-01-19T14:14:00.8033333'}, {'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-03-30T15:59:51.0366667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2924/DocumentHistoryActions
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Bill
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By Representative Pignatelli of Lenox, a petition (accompanied by bill, House, No. 2924) of Smitty Pignatelli and others relative to the residency requirement for property tax exemptions eligibility for veterans'. Revenue.
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SECTION 1. Clause Twenty-second H of section 5 of chapter 59 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking out, in line 946, the words “5 consecutive years” and inserting in place thereof the following words:- 1 year.
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[]
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[]
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[]
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An Act relative to a charitable tax credit
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H2925
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HD336
| 193
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{'Id': 'AJP1', 'Name': 'Angelo J. Puppolo, Jr.', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AJP1', 'ResponseDate': '2023-01-10T13:54:28.533'}
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[{'Id': 'AJP1', 'Name': 'Angelo J. Puppolo, Jr.', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AJP1', 'ResponseDate': '2023-01-10T13:54:28.5333333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2925/DocumentHistoryActions
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Bill
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By Representative Puppolo of Springfield, a petition (accompanied by bill, House, No. 2925) of Angelo J. Puppolo, Jr. relative to providing for a charitable tax credit. Revenue.
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Chapter 62 of the General Laws is hereby amended by inserting after section 6N the following section:-
Section 6O. There shall be a credit against the taxes imposed by this chapter equal to the amount donated by an individual to public charities within the commonwealth. In the case of a single person or a married person filing a separate return or a head of household, the total credit shall not exceed $300. In the case of a married couple filing a joint return, the total credit shall not exceed $300 for each individual.
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An Act relative to the sales tax on the purchase of a vehicle that is 25 years or older
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H2926
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HD2379
| 193
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{'Id': 'O_R1', 'Name': 'Orlando Ramos', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/O_R1', 'ResponseDate': '2023-01-19T12:39:39.633'}
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[{'Id': 'O_R1', 'Name': 'Orlando Ramos', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/O_R1', 'ResponseDate': '2023-01-19T12:39:39.6333333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2926/DocumentHistoryActions
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Bill
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By Representative Ramos of Springfield, a petition (accompanied by bill, House, No. 2926) of Orlando Ramos relative to the sales tax on the purchase of motor vehicles that are 25 years old or older. Revenue.
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Chapter 64H of the General Laws is hereby amended by adding the following section:-
Section 35. The sales tax, under section 2, on the purchase of a vehicle 25 years or older shall be based on the sale price of the purchased vehicle; provided however, that the buyer shall have another vehicle registered in the buyer’s name used for purposes of daily transportation purposes.
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An Act relative to the withholding of property taxes by utility companies
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H2927
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HD2388
| 193
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{'Id': 'O_R1', 'Name': 'Orlando Ramos', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/O_R1', 'ResponseDate': '2023-01-19T12:45:59.443'}
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[{'Id': 'O_R1', 'Name': 'Orlando Ramos', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/O_R1', 'ResponseDate': '2023-01-19T12:45:59.4433333'}, {'Id': 'BLW1', 'Name': 'Bud L. Williams', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BLW1', 'ResponseDate': '2023-04-19T16:34:39.8266667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2927/DocumentHistoryActions
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Bill
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By Representative Ramos of Springfield, a petition (accompanied by bill, House, No. 2927) of Orlando Ramos relative to the withholding of property taxes by utility companies. Revenue.
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Section 64 of chapter 59 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting after the first paragraph the following paragraph:-
Notwithstanding any provision of the preceding paragraph to the contrary, a public utility, as defined in subsection (q) of section 1 of chapter 40D, shall pay 100 per cent of the tax owed on personal property before an appeal may be filed pursuant to this section.
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An Act spurring intelligent development on MBTA property
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H2928
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HD3020
| 193
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{'Id': 'D_R1', 'Name': 'David Allen Robertson', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/D_R1', 'ResponseDate': '2023-01-19T22:04:29.613'}
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[{'Id': 'D_R1', 'Name': 'David Allen Robertson', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/D_R1', 'ResponseDate': '2023-01-19T22:04:29.6133333'}]
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Bill
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By Representative Robertson of Tewksbury, a petition (accompanied by bill, House, No. 2928) of David Allen Robertson for legislation to establish tax credits for certain development on Massachusetts Bay Transit Authority property. Revenue.
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SECTION 1. Chapter 63 of the General Laws is hereby amended by inserting after section 31N the following section:-
Section 31O. (a) As used in this section the following terms shall, unless the context clearly requires otherwise, have the following meanings:-
“Authority”, the Massachusetts Bay Transportation Authority established by section 2 of chapter 161A.
“Qualified development”, a development of air rights under an agreement with the authority pursuant to this section and section 53 of chapter 161A.
“Taxpayer”, a person subject to an excise imposed by this chapter, including, without limitations, section 2, sections 20 to 23, inclusive, section 29Aand section 39.
(b) In addition to any other tax credit allowed by law, a taxpayer may be allowed a tax credit with respect to a qualified development of air rights over any parking space, lot or area on any mass transportation facilities, as that term is defined in section 1 of chapter 161A, of the authority.
(c) For the purposes of subsection (b), the authority may annually authorize the total sum of $50,000,000 to be allocated to among as many qualified developments as fiscally feasible.
The tax credit authorized to a taxpayer with respect to a qualified development shall be taken against the taxes imposed pursuant to this chapter, claimed in a single year and subtracted from the amount of state tax otherwise due for the taxable year and shall not be refundable.
Any amount of such tax credit that exceeds the tax due for a taxable year may be carried forward to any of the 5 subsequent taxable years.
SECTION 2. Chapter 161A of the General Laws is hereby amended by adding the following section:
Section 53. (a) Notwithstanding any general or special law to the contrary, the revenue received from any lease, license, agreement or other revenue generated regarding air rights over any parking space, lot or area on any mass transportation facilities of the authority shall be deposited into the MBTA Capital Projects Fund established in subsection (b).
(b) There is hereby established and set upon the books of the commonwealth a separate fund to be known as the MBTA Capital Projects Fund, which shall by administered by the authority. The fund shall be credited with: (i) all revenues collected from subsection (a); (ii) interest or investments earnings on any such monies; and (iii) all other amounts credited or transferred to the fund from any other fund or source. Amounts credited to the fund may be expended by the authority for capital projects of the authority. The unexpended balance in the fund at the end of a fiscal year shall remain available for expenditure in subsequent fiscal years. No expenditure made from the fund shall cause the fund to become deficient at any point; provided, however, that the authority shall report annually, not later than January 15, to the house and senate committees on ways and means relative to the source and amount of funds deposited into the fund, the amounts distributed and the purpose of any expenditures from the fund.
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An Act updating disabled veterans tax exemption totals
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H2929
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HD3023
| 193
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{'Id': 'D_R1', 'Name': 'David Allen Robertson', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/D_R1', 'ResponseDate': '2023-01-19T22:08:30.943'}
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[{'Id': 'D_R1', 'Name': 'David Allen Robertson', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/D_R1', 'ResponseDate': '2023-01-19T22:08:30.9433333'}]
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Bill
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By Representative Robertson of Tewksbury, a petition (accompanied by bill, House, No. 2929) of David Allen Robertson relative to disabled veterans' tax exemption totals. Revenue.
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SECTION 1. Section 22 of said chapter 59, as so appearing, is hereby amended by striking out the twenty-second paragraph and inserting in place thereof the following paragraph:-
Twenty-second, Real estate of the following classes of persons who are legal residents of the commonwealth and who are veterans, as defined in clause Forty-third of section seven of chapter four, and whose last discharge or release from the armed forces was under other than dishonorable conditions and who were domiciled in Massachusetts for at least six months prior to entering such service, or who have resided in the commonwealth for 2 consecutive years next prior to date of filing for exemptions under this clause, hereinafter referred to in this clause as soldiers and sailors, provided such real estate is occupied in whole or in part as his domicile by such person, and provided, further that if the spouse of the soldier or sailor is also a soldier or sailor each shall receive the amount of exemption provided in this clause to the same extent as if unmarried, to the amount of two thousand dollars of assessed taxable valuation or the sum of $800, whichever would result in an abatement of the greater amount of actual taxes due. No real estate shall be so exempt which the assessors shall adjudge has been conveyed to a soldier or sailor or to the spouse, surviving spouse, father or mother of a soldier or sailor to evade taxation.
SECTION 2: Section 22A of said chapter 59, as so appearing, is hereby amended by striking out the twenty-second (A) paragraph and inserting in place thereof the following paragraph:-
Twenty-second A, Real estate of soldiers and sailors and their spouses who are legal residents of the commonwealth and who are veterans, as defined in clause forty-three of section seven of chapter four and whose last discharge or release from the armed forces was under other than dishonorable conditions, and who were domiciled in Massachusetts for at least six months prior to entering such service or who have resided in the commonwealth for 2 consecutive years next prior to date of filing for exemption under this clause, who according to the records of the Veterans Administration or of any branch of the armed forces of the United States by reason of injury received or disease contracted while in such service and in the line of duty, lost or have suffered permanent loss of use of one foot at or above the ankle or lost or have suffered permanent loss of use of one hand at or above the wrist, or who according to the records of the Veterans Administration by reason of injury received or disease contracted while in such service, is receiving a statutory award from the Veterans Administration for such loss or loss of sight of one eye, or who have been awarded the congressional medal of honor, the distinguished service cross, the navy cross or the air force cross, or who is or was a prisoner of war, to the amount of four thousand dollars of the taxable valuation of real property or the sum of $1500 whichever would result in an abatement of the greater amount, of actual taxes due, in the case of each person, provided that such real estate is occupied as his domicile by such person, and provided, further, that if said property be greater than a single family house, then only that value of so much of said house as is occupied by said person as his domicile or a proportionate part of $1500, whichever would result in an abatement of the greater amount of actual taxes due, shall be exempted. After the assessors have allowed an exemption under this clause, no further evidence of the existence of the facts required by this clause shall be required in any subsequent year in the city or town in which the exemption has been granted; provided, however, that the assessors may refuse to grant an exemption in any subsequent year if they become aware that the soldier or sailor did not satisfy all of the requisites of this clause at the time the exemption was first granted. An exemption under this clause shall continue unchanged for the benefit of the surviving spouse after the death of such disabled veteran as long as the surviving spouse of the qualified veteran shall remain an owner and occupant of a domicile subject to the exemption. For the purposes of this section, the term ''prisoner of war'' shall mean a regularly appointed, enrolled, enlisted or inducted member of the military forces of the United States who was captured, separated and incarcerated by an enemy of the United States during an armed conflict.
Two thousand dollars of this exemption or up to the sum of one hundred and seventy-five dollars, whichever basis is applicable shall be borne by the city or town; the balance, up to two thousand dollars of exemption or up to the sum of $575, whichever basis is applicable, shall be borne by the commonwealth; and the state treasurer shall annually reimburse the city or town for the amount of the tax which otherwise would have been collected on account of this balance. No person who has received an exemption under this clause shall be denied the benefit of the exemption because the person returns to active service.
SECTION 3: Section 22B of said chapter 59, as so appearing, is hereby amended by striking out the twenty-second (B) paragraph and inserting in place thereof the following paragraph:-
Twenty-second B, Real estate of soldiers and sailors and their spouses who are legal residents of the commonwealth and who are veterans, as defined in clause forty-three of section seven of chapter four, and whose last discharge or release from the armed forces was under other than dishonorable conditions, and who were domiciled in Massachusetts for at least six months prior to entering such service, or who have resided in the commonwealth for 2 consecutive years next prior to the date of filing for exemption under this clause, who according to the records of the Veterans Administration or of any branch of the armed forces by reason of such service in the armed forces of the United States have suffered in the line of duty the loss or permanent loss of use of both feet at or above the ankle, or loss or permanent loss of use of both hands at or above the wrist or loss or permanent loss of use of one foot at or above the ankle and one hand at or above the wrist, or the loss of sight of both eyes as prescribed and certified by the Veterans Administration to the amount of eight thousand dollars of the taxable valuation of real property or the sum of 2,5000, whichever would result in an abatement of the greater amount of actual taxes due, provided, that such real estate is occupied as his domicile by such person, and provided, further, that if said property be greater than a single family house then only that value of so much of said house as is occupied by said person as his domicile or a proportionate part of $2,500 whichever would result in an abatement of the greater amount of actual taxes due, shall be exempted. An exemption under this clause shall continue unchanged for the benefit of the surviving spouse after the death of such disabled veteran, as long as the surviving spouse of the qualified veteran shall remain an owner and occupant of a domicile subject to the exemption.
After the assessors have allowed an exemption under this clause, no further evidence of the existence of the facts required by this clause shall be required in any subsequent year in the city or town in which the exemption has been so allowed; provided, however, that the assessors may refuse to allow an exemption in any subsequent year if they become aware that the soldier or sailor did not satisfy all of the requisites of this clause at the time the exemption was first granted.
Two thousand dollars of this exemption or up to the sum of one hundred and seventy-five dollars, whichever basis is applicable, shall be borne by the city or town; the balance up to six thousand dollars of exemption or up to the sum of $1,075, whichever basis is applicable, shall be borne by the commonwealth; and the state treasurer shall annually reimburse the city or town for the amount of the tax which otherwise would have been collected on account of this balance.
SECTION 4: Section 22C of said chapter 59, as so appearing, is hereby amended by striking out the twenty-second (C) paragraph and inserting in place thereof the following paragraph:-
Twenty-second C, Real estate of soldiers and sailors and their spouses who are legal residents of the commonwealth who are veterans, as defined in clause forty-three of section seven of chapter four, and whose last discharge or release from the armed forces was under other than dishonorable conditions, and who were domiciled in Massachusetts for at least six months prior to entering such service, or who have resided in the commonwealth for 2 consecutive years next prior to date of filing for exemption under this clause, and who according to the records of the Veterans Administration by reason of such service in the armed forces of the United States have suffered in the line of duty permanent and total disability, and who by reason of such disability have received assistance in acquiring ''specially adapted housing'' under laws administered by the Veterans Administration to the amount of ten thousand dollars of the taxable valuation of real property or the sum of $3,000, whichever would result in an abatement of the greater amount of actual taxes due, provided, that such real estate is occupied as his domicile by such person, and provided, further, that if said property be greater than a single family house then only that value of so much of said house as is occupied by said person as his domicile or a proportionate part of $3,000, whichever would result in an abatement of the greater amount of actual taxes due, shall be exempted. An exemption under this clause shall continue unchanged for the benefit of the surviving spouse after the death of such a disabled veteran, as long as the surviving spouse of the qualified veteran shall remain an owner and occupant of a domicile subject to the exemption.
After the assessors have allowed an exemption under this clause, no further evidence of the existence of the facts required by this clause shall be required in any subsequent year in the city or town in which the exemption has been so allowed; provided, however, that the assessors may refuse to allow an exemption in any subsequent year if they become aware that the soldier or sailor did not satisfy all of the requisites of this clause at the time the exemption was first granted.
Two thousand dollars of this exemption or up to the sum of one hundred and seventy-five dollars, whichever basis is applicable, shall be borne by the city or town; the balance up to eight thousand dollars of exemption or up to the sum of $1,325, whichever basis is applicable, shall be borne by the commonwealth; and the state treasurer shall annually reimburse the city or town for the amount of the tax which otherwise would have been collected on account of this balance.
SECTION 5: Section 22E of said chapter 59, as so appearing, is hereby amended by striking out the twenty-second (e) paragraph and inserting in place thereof the following paragraph:-
Twenty-second E, Real estate of soldiers and sailors and their spouses who are legal residents of the commonwealth and who are veterans as defined in clause forty-three of section seven of chapter four, and who, as a result of disabilities contracted while in such service and in the line of duty, have a disability rating of one hundred per cent as determined by the Veterans Administration, and who were domiciled in the commonwealth for at least six months prior to entering such service, or who have resided in the commonwealth for 2 consecutive years next prior to date of filing for exemption under this clause, to the amount of six thousand dollars of the taxable valuation of real property or the sum of $2,000, whichever would result in an abatement of the greater amount of actual taxes due, provided, that such real estate is occupied as his domicile by such person; and provided further, that if said property be greater than a single-family house, then only that value of so much of said house as is occupied by said person as his domicile or a proportionate part of $2,000, whichever would result in an abatement of the greater amount of actual taxes due, shall be exempted. An exemption under this clause shall continue unchanged for the benefit of the surviving spouse after the death of such disabled veteran as long as the surviving spouse of the qualified veteran shall remain an owner and occupant of a domicile subject to the exemption.
After the assessors have allowed an exemption under this clause, the assessors shall require an annual statement certifying that the disability rating as determined by the Veterans Administration has not been reduced to less than one hundred per cent.
No real estate shall be so exempt which the assessors shall adjudge has been conveyed to such soldier or sailor to evade taxation.
Two thousand dollars of this exemption or up to the sum of one hundred and seventy-five dollars, whichever basis is applicable, shall be borne by the city or town; the balance, up to four thousand dollars of exemption or up to the sum of $825, whichever basis is applicable, shall be borne by the commonwealth; and the state treasurer shall annually reimburse the city or town for the amount of the tax which otherwise would have been collected on account of this balance.
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An Act relative to the collection of debt
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H293
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HD3800
| 193
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{'Id': 'MJF1', 'Name': 'Michael J. Finn', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJF1', 'ResponseDate': '2023-01-20T14:35:04.233'}
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[{'Id': 'MJF1', 'Name': 'Michael J. Finn', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJF1', 'ResponseDate': '2023-01-20T14:35:04.2333333'}]
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Bill
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By Representative Finn of West Springfield, a petition (accompanied by bill, House, No. 293) of Michael J. Finn relative to the collection of debt. Consumer Protection and Professional Licensure.
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SECTION 1: Notwithstanding any general or special law to the contrary, a debt collector or creditor as defined by Section 24 of Chapter 93 of the General Laws shall be permitted to offer a consumer or debtor the option of payment for a debt or any portion thereof by postdated check, draft, order for withdrawal or other similar instrument. A debt collector or creditor may negotiate such instrument before the due date. Nothing in this section shall constitute an unfair or deceptive act or practice.
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An Act establishing a tax for online advertising
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H2930
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HD1683
| 193
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{'Id': 'DMR1', 'Name': 'David M. Rogers', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DMR1', 'ResponseDate': '2023-01-18T15:11:20.9'}
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[{'Id': 'DMR1', 'Name': 'David M. Rogers', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DMR1', 'ResponseDate': '2023-01-18T15:11:20.9'}, {'Id': 'PJK1', 'Name': 'Patrick Joseph Kearney', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PJK1', 'ResponseDate': '2023-02-16T15:53:03.32'}]
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Bill
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By Representative Rogers of Cambridge, a petition (accompanied by bill, House, No. 2930) of David M. Rogers and Patrick Joseph Kearney relative to establishing a tax for online advertising. Revenue.
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Chapter 63 of the General Laws 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 provided 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 provided within the commonwealth shall remit the excise described in subsection (b) to the commissioner of revenue on a monthly basis.
(d) The excise shall be assessed at a rate equal to 6.25 per cent of the person’s annual gross revenue from digital advertising services provided within the commonwealth. The first $1 million in revenue from digital advertising services provided within the commonwealth annually shall be exempt from the excise imposed by this section.
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An Act relative to sales tax exemption
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H2931
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HD2046
| 193
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{'Id': 'DMR1', 'Name': 'David M. Rogers', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DMR1', 'ResponseDate': '2023-01-18T14:53:44.873'}
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[{'Id': 'DMR1', 'Name': 'David M. Rogers', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DMR1', 'ResponseDate': '2023-01-18T14:53:44.8733333'}, {'Id': 'M_C2', 'Name': 'Michelle L. Ciccolo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C2', 'ResponseDate': '2023-03-02T15:17:23.98'}]
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Bill
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By Representative Rogers of Cambridge, a petition (accompanied by bill, House, No. 2931) of David M. Rogers and Michelle L. Ciccolo relative to sales tax exemptions for battery electric vehicles or fuel cell powered vehicles. Revenue.
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Section 1. Section 6 of chapter 64 H is hereby amended by inserting after subsection xx, the following:
(yy) The receipts from the first fifty thousand dollars of the retail sale of a qualifying zero-emission vehicle. For the purpose of this section, qualified vehicles shall mean a battery electric vehicle or a fuel cell powered vehicle.
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An Act to establish the family caregiving tax credit
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H2932
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HD2376
| 193
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{'Id': 'DMR1', 'Name': 'David M. Rogers', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DMR1', 'ResponseDate': '2023-01-19T12:37:54.82'}
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[{'Id': 'DMR1', 'Name': 'David M. Rogers', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DMR1', 'ResponseDate': '2023-01-19T12:37:54.82'}, {'Id': 'J_A1', 'Name': 'James Arciero', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/J_A1', 'ResponseDate': '2023-02-15T15:08:34.38'}, {'Id': 'JBA1', 'Name': 'Jennifer Balinsky Armini', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBA1', 'ResponseDate': '2023-02-08T18:28:57.52'}, {'Id': 'FJB1', 'Name': 'F. Jay Barrows', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/FJB1', 'ResponseDate': '2023-03-03T14:00:49.9233333'}, {'Id': 'D_B1', 'Name': 'David Biele', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/D_B1', 'ResponseDate': '2023-02-27T17:48:22.7033333'}, {'Id': 'NMB1', 'Name': 'Natalie M. Blais', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/NMB1', 'ResponseDate': '2023-04-15T07:27:42.5066667'}, {'Id': 'MDB0', 'Name': 'Michael D. Brady', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MDB0', 'ResponseDate': '2023-02-06T14:28:25.8733333'}, {'Id': 'S_C1', 'Name': 'Simon Cataldo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/S_C1', 'ResponseDate': '2023-02-24T11:42:22.3366667'}, {'Id': 'T_C1', 'Name': 'Tackey Chan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/T_C1', 'ResponseDate': '2023-02-09T10:17:05.5266667'}, {'Id': 'JSC1', 'Name': 'Josh S. Cutler', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JSC1', 'ResponseDate': '2023-02-17T14:26:10.9733333'}, {'Id': 'ALD1', 'Name': "Angelo L. D'Emilia", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/ALD1', 'ResponseDate': '2023-02-14T13:13:24.0566667'}, {'Id': 'K_D1', 'Name': 'Kate Donaghue', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/K_D1', 'ResponseDate': '2023-02-28T11:21:19.3'}, {'Id': 'WJD1', 'Name': 'William J. Driscoll, Jr.', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/WJD1', 'ResponseDate': '2023-02-08T12:03:18.32'}, {'Id': 'MMD1', 'Name': 'Michelle M. DuBois', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MMD1', 'ResponseDate': '2023-02-07T21:27:32.2233333'}, {'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-03-11T07:03:53.5666667'}, {'Id': 'RME1', 'Name': 'Rodney M. Elliott', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RME1', 'ResponseDate': '2023-02-26T11:47:11.7166667'}, {'Id': 'TFB1', 'Name': 'Tricia Farley-Bouvier', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/TFB1', 'ResponseDate': '2023-02-08T14:18:27.9066667'}, {'Id': 'CAF1', 'Name': 'Carole A. Fiola', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CAF1', 'ResponseDate': '2023-02-07T13:31:20.8266667'}, {'Id': 'WCG1', 'Name': 'William C. Galvin', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/WCG1', 'ResponseDate': '2023-02-11T08:22:12.4133333'}, {'Id': 'S_G1', 'Name': 'Sean Garballey', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/S_G1', 'ResponseDate': '2023-02-13T15:13:00.0866667'}, {'Id': 'DCG1', 'Name': 'Denise C. Garlick', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DCG1', 'ResponseDate': '2023-02-15T12:52:12.2233333'}, {'Id': 'SWG1', 'Name': 'Susan Williams Gifford', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SWG1', 'ResponseDate': '2023-02-06T08:41:28.0933333'}, {'Id': 'PAH1', 'Name': 'Patricia A. Haddad', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PAH1', 'ResponseDate': '2023-02-08T14:22:47.9133333'}, {'Id': 'RMH2', 'Name': 'Ryan M. Hamilton', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RMH2', 'ResponseDate': '2023-02-13T17:10:57.9833333'}, {'Id': 'JKH1', 'Name': 'James K. Hawkins', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JKH1', 'ResponseDate': '2023-01-27T13:45:20.5533333'}, {'Id': 'REH1', 'Name': 'Russell E. Holmes', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/REH1', 'ResponseDate': '2023-02-22T10:08:28.7433333'}, {'Id': 'SSH1', 'Name': 'Steven S. Howitt', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SSH1', 'ResponseDate': '2023-02-13T12:05:27.8166667'}, {'Id': 'SPK1', 'Name': 'Sally P. Kerans', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SPK1', 'ResponseDate': '2023-04-03T12:46:27.6533333'}, {'Id': 'MPK1', 'Name': 'Michael P. Kushmerek', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MPK1', 'ResponseDate': '2023-03-06T09:45:23.36'}, {'Id': 'DAL1', 'Name': 'David Henry Argosky LeBoeuf', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DAL1', 'ResponseDate': '2023-02-14T09:32:02.29'}, {'Id': 'JPL1', 'Name': 'Jack Patrick Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JPL1', 'ResponseDate': '2023-02-06T09:10:14.1133333'}, {'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-02-09T11:31:39.7066667'}, {'Id': 'DPL1', 'Name': 'David Paul Linsky', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DPL1', 'ResponseDate': '2023-02-06T12:04:17.3733333'}, {'Id': 'ACM1', 'Name': 'Adrian C. Madaro', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/ACM1', 'ResponseDate': '2023-02-13T15:05:15.0033333'}, {'Id': 'JDM1', 'Name': 'Joseph D. McKenna', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JDM1', 'ResponseDate': '2023-03-06T10:48:06.7366667'}, {'Id': 'S_M1', 'Name': 'Samantha Montaño', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/S_M1', 'ResponseDate': '2023-02-21T12:16:30.32'}, {'Id': 'BWM1', 'Name': 'Brian W. Murray', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BWM1', 'ResponseDate': '2023-02-16T23:13:13.2033333'}, {'Id': 'TTN1', 'Name': 'Tram T. Nguyen', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/TTN1', 'ResponseDate': '2023-02-04T12:49:37.2633333'}, {'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-02-14T15:30:45.29'}, {'Id': 'JJO1', 'Name': "James J. O'Day", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JJO1', 'ResponseDate': '2023-02-06T15:18:14.0133333'}, {'Id': 'JRO0', 'Name': 'Jacob R. Oliveira', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JRO0', 'ResponseDate': '2023-03-13T10:20:15.4566667'}, {'Id': 'AHP1', 'Name': 'Alice Hanlon Peisch', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AHP1', 'ResponseDate': '2023-03-22T09:53:00.3333333'}, {'Id': 'AJP1', 'Name': 'Angelo J. Puppolo, Jr.', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AJP1', 'ResponseDate': '2023-02-06T09:37:52.0166667'}, {'Id': 'D_R1', 'Name': 'David Allen Robertson', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/D_R1', 'ResponseDate': '2023-02-06T11:23:07.6566667'}, {'Id': 'WMS1', 'Name': 'William M. Straus', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/WMS1', 'ResponseDate': '2023-02-07T10:02:03.8133333'}, {'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-03-22T16:29:54.1833333'}, {'Id': 'S_G2', 'Name': 'Steven Ultrino', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/S_G2', 'ResponseDate': '2023-02-03T13:32:59.8533333'}, {'Id': 'AXV1', 'Name': 'Andres X. Vargas', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AXV1', 'ResponseDate': '2023-02-02T15:07:11.5166667'}, {'Id': 'K_K2', 'Name': 'Kristin E. Kassner', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/K_K2', 'ResponseDate': '2023-04-06T16:09:40.3233333'}]
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Bill
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By Representative Rogers of Cambridge, a petition (accompanied by bill, House, No. 2932) of David M. Rogers and others for legislation to establish a family caregiving tax credit. Revenue.
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SECTION 1. 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 completed. 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 home 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, limited to 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.
SECTION 2. This act shall take effect upon its passage and apply to taxable years beginning on or after January 1 next following the date of enactment.
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An Act to increase community preservation revenue
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H2933
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HD2282
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{'Id': 'JHR1', 'Name': 'John H. Rogers', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JHR1', 'ResponseDate': '2023-01-19T12:06:12.14'}
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[{'Id': 'JHR1', 'Name': 'John H. Rogers', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JHR1', 'ResponseDate': '2023-01-19T12:06:12.14'}]
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Bill
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By Representative Rogers of Norwood, a petition (accompanied by bill, House, No. 2933) of John H. Rogers relative to community preservation surcharges. Revenue.
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SECTION 1. Section 8 of chapter 44B is hereby amended by striking it in its entirety and inserting in place thereof the following:
Section 8. (a) Except as otherwise provided, the fees of the registers of deeds to be paid when a document or instrument is recorded shall be subject to a surcharge of $80; provided, however, that if the document or instrument to be filed includes multiple references to a document or instrument intending or attempting to assign, discharge, release, partially release, subordinate or notice any other document or instrument, each reference shall be separately indexed and separately assessed an additional $80 surcharge. The fee for recording a municipal lien certificate shall be subject to a surcharge of $40; provided, however, that if the certificate includes multiple references to a document or instrument intending or attempting to assign, discharge, release, partially release, subordinate or notice any other document or instrument, each reference shall be separately indexed and separately assessed an additional $40 surcharge. The surcharges imposed shall be used for community preservation purposes. No surcharge shall apply to a declaration of homestead under chapter 188 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. No surcharge shall apply to the fees charged for additional pages, photostatic copies, abstract cards or additional square feet for the recording of plans.
(b) The fees of the assistant recorder, except as otherwise provided, to be paid when the instrument is left for registering, filing or entering with respect to registered land shall be subject to a surcharge of $80. The fees for so registering, filing or entering a municipal lien certificate shall be subject to a surcharge of $40. The surcharges shall be imposed for the purposes of community preservation. No surcharge shall apply to a declaration of homestead under chapter 188 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. No surcharge shall apply to the fees charged for additional lots shown on plans, for indexing instruments recorded while a petition for registering is pending, for additional certificates of sewer assessments, for old age assistance liens, for duplicates and for photocopies.
(c) All surcharges on fees collected pursuant to this section shall be forwarded to the Massachusetts Community Preservation Trust Fund, established in section 9.
SECTION 2: The commissioner of revenue shall provide notification to the registers of deeds, the assistant recorders and the joint committee on revenue that the new surcharge amounts established under Section 1 shall take effect 120 days following the passage of this section. All documents received by the registers of deeds and assistant recorders prior to the effective date shall be subject to the fee surcharge applicable to section 8 of chapter 44B of the General Laws that was in effect prior to that date.
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An Act relative to tuition tax credit
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H2934
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HD2303
| 193
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{'Id': 'JHR1', 'Name': 'John H. Rogers', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JHR1', 'ResponseDate': '2023-01-19T12:11:21.35'}
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[{'Id': 'JHR1', 'Name': 'John H. Rogers', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JHR1', 'ResponseDate': '2023-01-19T12:11:21.35'}]
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Bill
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By Representative Rogers of Norwood, a petition (accompanied by bill, House, No. 2934) of John H. Rogers for legislation to create an income tax credit for qualified tuition and fees for higher education. Revenue.
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SECTION 1. Chapter 62 is hereby amended in Section 6 by inserting at the end thereof after subsection (v)(7) the following new subsection:-
(w) A credit shall be allowed against the tax liability imposed by this chapter for in an amount up to 20 per cent of the cost of qualified tuition and fees for higher education. The credit under this subsection shall be allowed for the taxable year in which the expenses are incurred; provided, that said credit shall not exceed $5,000 in any tax year and any excess credit may be applied over the following seven subsequent tax years.
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An Act relative to bundled cellular telephone transactions
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H2935
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HD2414
| 193
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{'Id': 'JHR1', 'Name': 'John H. Rogers', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JHR1', 'ResponseDate': '2023-01-19T12:56:35.713'}
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[{'Id': 'JHR1', 'Name': 'John H. Rogers', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JHR1', 'ResponseDate': '2023-01-19T12:56:35.7133333'}]
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Bill
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By Representative Rogers of Norwood, a petition (accompanied by bill, House, No. 2935) of John H. Rogers relative to the sales tax on bundled cellular telephone transactions. Revenue.
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SECTION 1. Section 6 of Chapter 64H of the General Laws is hereby amended by inserting the following new section:
(x) Allowances afforded to a purchaser in a bundled cellular telephone transaction, so-called. For the purposes of this subsection, allowances exempt from taxation shall be the difference between the amount the dealer charges for a particular telephone in a bundled transaction and the price the dealer would charge for that same telephone in an unbundled transaction.
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An Act relative to the revenue to the stabilization fund
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H2936
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HD2449
| 193
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{'Id': 'JHR1', 'Name': 'John H. Rogers', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JHR1', 'ResponseDate': '2023-01-19T13:13:31.143'}
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[{'Id': 'JHR1', 'Name': 'John H. Rogers', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JHR1', 'ResponseDate': '2023-01-19T13:13:31.1433333'}]
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Bill
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By Representative Rogers of Norwood, a petition (accompanied by bill, House, No. 2936) of John H. Rogers relative to the commitment of a certain percentage of revenue to the stabilization fund. Revenue.
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Section 1. Notwithstanding any provision of the constitution to the contrary, the governor shall submit a balanced budget for the state’s fiscal year to the general court; provided, that no action on its part shall be taken which will cause an excess of appropriations for revenue expenditures over expected revenue receipts. If additional appropriations are deemed necessary by the general court, it shall not make the appropriations unless it shall provide the necessary additional revenue therefor.
The term balanced budget shall mean a condition of state finance in which the following requirements are met: (a) the consolidated net surplus at the end of the fiscal year is greater than or equal to one-half of 1 per cent of revenue receipts for such fiscal year; and (b) the amount transferred to the Commonwealth Stabilization Fund established by section 2 that is greater than or equal to 1/2 of 1 per cent of revenue receipts for such fiscal year. The term consolidated net surplus shall mean the sum of the undesignated balances in the budgetary funds, except those funds exempted by the general court.
Section 2. There shall be a Commonwealth Stabilization Fund consisting of funds from the undesignated fund balances in the budgetary funds established by the general court. No funds shall be transferred from the Commonwealth Stabilization Fund except by a vote by the two branches which shall be recorded by roll call vote.
Section 3. The comptroller of the commonwealth shall annually, on or before October 31, certify to the governor the amount of the consolidated net surplus in the budgetary funds at the close of the preceding fiscal year. The amounts so certified shall be disposed as follows: (a) an amount equal to 1/2 of 1 per cent of the total revenue from taxes in the preceding fiscal year shall be available to be used as revenue for the current fiscal year and 1/2 of 1 per cent of the total revenue from taxes in the preceding fiscal year shall be transferred to the Commonwealth Stabilization Fund; (b) any remaining amount of such consolidated net surplus after amounts made available in clause (a) shall be transferred to the Commonwealth Stabilization Fund; and (c) all transfers specified in this section shall be made from the undesignated fund balances in the budgetary funds proportionally from those undesignated fund balances, but no such transfer shall cause a deficit in any of those funds; provided, however, that prior to certifying the consolidated net surplus in accordance with this section, the comptroller shall, to the extent possible, eliminate deficits in any fund contributing to the surplus by transferring positive fund balances from any other fund contributing to the surplus.
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An Act relative to tax deeds and protecting equity for homeowners facing foreclosure
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H2937
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HD81
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{'Id': 'JNR1', 'Name': 'Jeffrey N. Roy', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JNR1', 'ResponseDate': '2023-01-04T11:17:44.783'}
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[{'Id': 'JNR1', 'Name': 'Jeffrey N. Roy', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JNR1', 'ResponseDate': '2023-01-04T11:17:44.7833333'}, {'Id': 'T_V1', 'Name': 'Tommy Vitolo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/T_V1', 'ResponseDate': '2023-01-07T08:51:58.2333333'}, {'Id': 'NMB1', 'Name': 'Natalie M. Blais', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/NMB1', 'ResponseDate': '2023-01-07T18:50:18.7433333'}, {'Id': 'S_G1', 'Name': 'Sean Garballey', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/S_G1', 'ResponseDate': '2023-01-26T11:49:03.06'}, {'Id': 'C_H1', 'Name': 'Christopher Hendricks', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/C_H1', 'ResponseDate': '2023-02-06T15:17:04.7133333'}, {'Id': 'CMM1', 'Name': 'Christopher M. Markey', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CMM1', 'ResponseDate': '2023-02-06T15:17:04.7133333'}, {'Id': 'AFC1', 'Name': 'Antonio F. D. Cabral', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AFC1', 'ResponseDate': '2023-02-06T15:17:04.7133333'}, {'Id': 'DPL1', 'Name': 'David Paul Linsky', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DPL1', 'ResponseDate': '2023-02-14T11:32:36.0733333'}, {'Id': 'SSH1', 'Name': 'Steven S. Howitt', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SSH1', 'ResponseDate': '2023-02-14T11:32:36.0733333'}, {'Id': 'JKH1', 'Name': 'James K. Hawkins', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JKH1', 'ResponseDate': '2023-02-14T11:32:36.0733333'}, {'Id': 'TTN1', 'Name': 'Tram T. Nguyen', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/TTN1', 'ResponseDate': '2023-02-14T11:32:36.0733333'}, {'Id': 'SWG1', 'Name': 'Susan Williams Gifford', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SWG1', 'ResponseDate': '2023-02-14T11:32:36.0733333'}, {'Id': 'M_D2', 'Name': 'Mindy Domb', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_D2', 'ResponseDate': '2023-02-14T11:32:36.0733333'}, {'Id': 'CLG1', 'Name': 'Carmine Lawrence Gentile', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CLG1', 'ResponseDate': '2023-02-14T11:32:36.0733333'}, {'Id': 'TMS1', 'Name': 'Thomas M. Stanley', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/TMS1', 'ResponseDate': '2023-02-14T11:32:36.0733333'}, {'Id': 'KGH1', 'Name': 'Kevin G. Honan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/KGH1', 'ResponseDate': '2023-02-14T11:32:36.0733333'}, {'Id': 'JPL1', 'Name': 'Jack Patrick Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JPL1', 'ResponseDate': '2023-02-14T11:32:36.0733333'}, {'Id': 'ACM1', 'Name': 'Adrian C. Madaro', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/ACM1', 'ResponseDate': '2023-02-14T11:32:36.0733333'}, {'Id': 'TFB1', 'Name': 'Tricia Farley-Bouvier', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/TFB1', 'ResponseDate': '2023-02-14T11:32:36.0733333'}, {'Id': 'JCD1', 'Name': 'James C. Arena-DeRosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JCD1', 'ResponseDate': '2023-02-22T14:08:31.2266667'}, {'Id': 'DAS1', 'Name': 'Danillo A. Sena', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DAS1', 'ResponseDate': '2023-02-22T14:08:31.2266667'}, {'Id': 'CMG1', 'Name': 'Colleen M. Garry', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CMG1', 'ResponseDate': '2023-03-21T09:30:43.5766667'}, {'Id': 'EDJ0', 'Name': 'Edward J. Kennedy', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/EDJ0', 'ResponseDate': '2023-03-21T09:30:43.5766667'}, {'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-03-21T09:30:43.5766667'}, {'Id': 'KLG1', 'Name': 'Kate Lipper-Garabedian', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/KLG1', 'ResponseDate': '2023-03-21T09:30:43.5766667'}, {'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-03-21T09:30:43.5766667'}, {'Id': 'N_H1', 'Name': 'Natalie M. Higgins', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/N_H1', 'ResponseDate': '2023-04-19T16:51:20.1633333'}, {'Id': 'JBA1', 'Name': 'Jennifer Balinsky Armini', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBA1', 'ResponseDate': '2023-06-08T13:19:57.49'}, {'Id': 'PAD1', 'Name': 'Patricia A. Duffy', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PAD1', 'ResponseDate': '2023-06-08T13:19:57.49'}, {'Id': 'SBA1', 'Name': 'Shirley B. Arriaga', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SBA1', 'ResponseDate': '2023-06-08T13:19:57.49'}, {'Id': 'P_M1', 'Name': 'Paul McMurtry', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/P_M1', 'ResponseDate': '2023-06-08T13:19:57.49'}, {'Id': 'MRS1', 'Name': 'Margaret R. Scarsdale', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MRS1', 'ResponseDate': '2023-06-08T13:19:57.49'}, {'Id': 'RBB1', 'Name': 'Ruth B. Balser', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RBB1', 'ResponseDate': '2023-07-11T13:57:29.8133333'}]
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{'Id': 'T_V1', 'Name': 'Tommy Vitolo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/T_V1', 'ResponseDate': '2023-01-07T08:44:34.993'}
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2937/DocumentHistoryActions
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Bill
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By Representatives Roy of Franklin and Vitolo of Brookline, a petition (accompanied by bill, House, No. 2937) of Jeffrey N. Roy, Tommy Vitolo and others relative to tax deeds and protecting equity for homeowners facing foreclosure. Revenue.
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SECTION 1. Section 53 of chapter 60 of the General Laws, as appearing in the 2018 Official Edition, is hereby amended by striking the first paragraph in its entirety and replacing it with the following new paragraph:-
If a tax on land is not paid within 14 days after demand therefor and remains unpaid, the collector shall request a hearing in the land court seeking authorization to exercise the power of taking. The collector shall give 14 days notice of the intention to exercise such power of taking and of the hearing in the land court, which notice shall be served in the manner required by law for the service of subpoenas on witnesses in civil cases and shall be published and shall conform to the requirements of section 40. The collector shall also, 14 days prior to the hearing, post a notice so conforming at the property proposed for taking, in a newspaper of general circulation and in 2 or more convenient and public places where the property is located and the last known address of the owner. At the hearing, the court shall make inquiry into the nature of the debt owed and whether there is sufficient evidence to demonstrate that the city or town has not received payment from the debtor. The court shall also make inquiry and findings relative to the sufficiency of notice provided by the collector. The land court may authorize the taking only after issuing its findings in writing. Upon issuance of an order on the taking, the land court shall also order a public sale of the foreclosed property and order distribution of proceeds consistent with the provisions of section 21 and sections 24 to 27, inclusive, of chapter 183; provided, that the order shall treat the tax title holder like a mortgagee with the first priority interest in proceeds from the property, and treating the delinquent debtor as a mortgagor.
SECTION 2. Section 53 of chapter 60 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting after the word “forty” in line 7, the following words:- and must include a clear statement in bold print that “Failure to act will result in losing ownership of your property.”
SECTION 3. The second paragraph of said section 53 of said chapter 60, as so appearing, is hereby further amended by inserting after the first sentence the following sentence:- Upon fulfillment of the tax debt through the collection of rents or other income from the land, the tax collector shall file a document reflecting that the property was redeemed through the collection of rents or other income from the land, and shall withdraw possession of the property.
SECTION 4. Section 64 of said chapter 60, as so appearing, is hereby amended by striking out, in line 2, the words “be absolute after” and inserting in place thereof the following words:- convey a right to collect rents from the property until the debt is paid or to obtain payment, with first priority over all other liens from the proceeds of a judicial sale, upon.
SECTION 5. Said section 64 of said chapter 60, as so appearing, is hereby further amended by adding the following paragraph:-
If deemed appropriate and just by the land court, it may order seizure of rents or other income from the property if doing so would fully satisfy property tax liens and applicable interest and costs. Upon issuance of a judgment foreclosing the right of redemption, the land court shall also order a public sale of the foreclosed property and order distribution of proceeds consistent with the provisions of sections 21 and sections 24 to 27, inclusive; provided, that the order shall treat the tax title holder like a mortgagee with the first priority interest in proceeds from the property, and treating the delinquent debtor as a mortgagor.
SECTION 6. Section 66 of said chapter 60 of the General Laws, as so appearing, is hereby amended by inserting after the word “shall,” in line 12, the following words:- include language expressing the amount necessary to redeem the property and the consequences of failing to pay, and.
SECTION 7. Said section 66 of said chapter 60, as so appearing, is hereby further amended by striking out, in lines 17 to 19, the words “a default will be recorded, the petition taken as confessed, and the right of redemption forever barred” and inserting in place thereof the following words:- that failure to act will result in losing ownership of your property and a public sale of your property. If applicable, this could also result in eviction.
SECTION 8. Section 69A of said chapter 60, as so appearing,, is hereby amended by inserting after the first sentence the following sentence:- Except in the interest of justice, no petition to vacate a decree of foreclosure entered under section 69 and no proceeding at law or in equity for reversing or modifying such a decree shall be commenced after the date of the judicial sale and distribution of proceeds required under section 64.
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An Act advancing renewable heating solutions for the Commonwealth
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H2938
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HD2809
| 193
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{'Id': 'JNR1', 'Name': 'Jeffrey N. Roy', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JNR1', 'ResponseDate': '2023-01-19T14:17:00.713'}
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[{'Id': 'JNR1', 'Name': 'Jeffrey N. Roy', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JNR1', 'ResponseDate': '2023-01-19T14:17:00.7133333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2938/DocumentHistoryActions
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Bill
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By Representative Roy of Franklin, a petition (accompanied by bill, House, No. 2938) of Jeffrey N. Roy relative to renewable heating programs and providing for certain tax credits. Revenue.
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SECTION 1. Section 3 of chapter 25 of the General Laws, as so appearing, is hereby amended by striking out, in line 14, the words “chapter 164” and inserting in place thereof the following words:- chapters 164 and 164C.
SECTION 2. Chapter 29 of the General Laws is hereby amended by inserting after section 2OOOOO, as inserted by section 13 of chapter 358 of the acts of 2020, the following section:-
Section 2PPPPP. (a) There is hereby established and set up on the books of the commonwealth a fund known as the Renewable Heating Solutions Development Fund to be administered by the department of energy resources. The purpose of the fund shall be reduce the carbon intensity of the fuel consumed by end-use customers and increase the supply of renewable thermal resources through procurement of qualified renewable heating fuels and useful thermal energy from renewable thermal resources including environmental attributes for compliance use by obligated entities, as defined in section 1 of chapter 164C and consistent with Section 3A of Chapter 21N. There shall be credited to the fund all alternative compliance payments made by obligated entities as provided in section 2 of said chapter 164C. Amounts credited to the fund shall be expended without further appropriation. Money remaining in the fund at the end of a fiscal year shall not revert to the General Fund and shall be available for expenditure in subsequent fiscal years. No expenditure shall be made from said fund that shall cause said fund to be in deficit at the close of a fiscal year.
(b) Money in the fund shall be expended to: (i) stimulate investment in development of qualified renewable heating fuels and renewable thermal resources by entering into agreements, including multi-year agreements, for qualified renewable heating fuels and for renewable thermal resources including environmental attributes for the purposes of compliance with the renewable heat standard; (ii) provide technical and financial assistance for interconnection and feasibility studies, the development or the installation of qualified renewable heating fuel and renewable thermal resource projects; (iii) issue assurances or guarantees to support the acquisition of environmental attributes; (iv) establish escrows, reserves or acquire insurance for the obligations of the fund; and (v) pay administrative costs of the fund incurred not to exceed 10 per cent of the income of the fund, including, but not limited to, alternative compliance payments.
(c) The department shall adopt plans and guidelines for the management and use of the fund and enter into agreements with obligated entities to accept alternative compliance payments consistent with rules or purposes of the renewable heating standards established in said section 2 of said chapter 164C. The department shall pursue opportunities at the state or federal level to advance the research and development of eligible resources, as defined in section 1 of said chapter 164C.
SECTION 3. Section 6 of chapter 62 of the General Laws, as amended by section 57 of chapter 358 of the acts of 2020, is hereby amended by adding the following 3 subsections:-
(x) (1) A partnership, limited liability corporation or other legal entity engaged in business in the commonwealth that: (i) is not a business corporation subject to the excise under chapter 63; and (ii) produces qualified renewable heating fuels, as defined in section 1 of chapter 164C, shall be allowed a refundable credit against its excise due under this chapter.
(2) The credit under this subsection shall be attributed on a pro rata basis to the owners, partners or members of the legal entity entitled to the credit under this subsection and shall be allowed as a credit against the tax due under this chapter from the owners, partners or members in a manner determined by the commissioner.
(3) The commissioner, in consultation with the commissioner of energy resources, shall promulgate regulations for the administration and implementation of this subsection.
(y) (1) As used in this subsection the following terms shall, unless the context clearly requires otherwise, have the following meanings:
“Geothermal district heating”, as defined in section 1 of chapter 164C.
“Qualified heating equipment”, renewable heating systems approved by the department of energy resources, including but not limited to air source heat pumps, ground source heat pumps, and heating equipment using renewable hydrogen and renewable propane.
“Renewable hydrogen,” as defined in section 1 of Chapter 164C.
“Taxpayer”, a taxpayer subject to taxation under this chapter.
(2) A taxpayer shall be allowed a tax credit against the taxes imposed by this chapter equal to 30 per cent of the total qualified expenditures incurred in connection with the purchase and installation of qualified heating equipment during the taxable year; provided, however, that the amount of credit allowed shall not exceed 30 per cent of the net expenditure for renewable energy source property.
(3) 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.
(4) The commissioner, in consultation with the commissioner of energy resources, shall promulgate regulations for the administration and implementation of this subsection.
(z) (1) As used in this subsection the following terms shall, unless the context clearly requires otherwise, have the following meanings:
(2) A taxpayer shall be allowed a tax credit against the taxes imposed by this chapter equal to 30 per cent of the total qualified expenditures incurred in connection with the purchase and installation of geothermal district heating infrastructure during the taxable year.
(3) 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.
(4) The commissioner, in consultation with the commissioner of energy resources, shall promulgate regulations for the administration and implementation of this subsection.
SECTION 4. Chapter 63 of the General Laws is hereby amended by inserting after section 38HH, as appearing in the 2018 Official Edition, the following 3 sections:-
Section 39II. There is hereby established a qualified renewable heating fuels production tax credit. A corporation engaged in business in the commonwealth that produces qualified renewable heating fuels, as defined in section 1 of chapter 164C, shall be allowed a refundable credit against its excise due under this chapter. The credit shall be equal to 30 per cent of the total qualified expenditures incurred in connection with the purchase and installation of equipment for the production of qualified renewable heating fuels.
The credit allowed under this section shall be allowed for the taxable year in which the production of qualified renewable heating fuels or purchase of equipment to produce qualified renewable heating fuels is made. The commissioner, in consultation with the commissioner of energy resources, shall promulgate regulations for the administration and implementation of this section.
Section 39JJ. There is hereby established a renewable heating systems tax credit. A corporation engaged in business in the commonwealth that purchases or installs qualified heating equipment, as defined in paragraph (1) of subsection (y) of section 6 of chapter 62, shall be allowed a refundable credit against its excise due under this chapter equal to 30 per cent of the total qualified expenditures incurred in connection with said purchase and installation during the taxable year; provided, however, that the amount of credit allowed shall not exceed 30 per cent of the net expenditure for renewable energy source property.
The credit allowed under this section shall be allowed for the taxable year in which the purchase or installation of qualified heating equipment is made. The commissioner, in consultation with the commissioner of energy resources, shall promulgate regulations for the administration and implementation of this section.
Section 39KK. There is hereby established a geothermal district heating infrastructure tax credit. A corporation engaged in business in the commonwealth that purchases or installs infrastructure supporting geothermal district heating, as defined in section 1 of chapter 164C, shall be allowed a refundable credit against its excise due under this chapter equal to 30 per cent of the total qualified expenditures incurred in connection with said purchase and installation during the taxable year.
The credit allowed under this section shall be allowed for the taxable year in which the purchase or installation of qualified heating equipment is made. The commissioner, in consultation with the commissioner of energy resources, shall promulgate regulations for the administration and implementation of this section.
SECTION 5. The General Laws are hereby amended by inserting after chapter 164B the following chapter:-
Chapter 164C
Renewable Heating Solutions
Section 1. As used in this chapter the following terms shall, unless the context clearly requires otherwise, have the following meanings:
"Alternative compliance payment", a payment to the renewable heating solutions development fund established in section 2PPPPP of chapter 29, which may be made in lieu of standard means of compliance with this statute.
“Biogas”, a mixture of carbon dioxide and hydrocarbons, primarily methane gas, released from the biological decomposition of organic materials, which can be upgraded to meet the standards for injection into a common carrier pipeline.
“Biomass”, energy feedstocks that can be converted or upgraded to meet the standards for injection into a common carrier pipeline, including brush; stumps; lumber ends and trimmings; wood pallets; bark; wood chips; shavings; slash and other clean wood; agricultural waste; food and vegetative material; energy crops; landfill methane; or biogas.
"Commission", the commonwealth utilities commission established in section 2 of chapter 25.
“Carbon intensity” means the quantity of full lifecycle greenhouse gas emissions per unit of fuel energy.
"Compliance year", a calendar year beginning January 1 and ending December 31 for which an obligated entity must demonstrate that it has met the requirements of this chapter.
“Department”, the department of energy resources.
“District heating”, systems that (i) provide useful thermal energy to multiple buildings from a central resource; (ii) distribute useful thermal energy among buildings connected to a common thermal network; or (iii) both provide and distribute useful thermal energy.
“Eligible resources”, resources producing qualified renewable heating fuels or useful thermal energy from a renewable thermal resource where the energy produced by the resource is: (i) delivered into the commonwealth for use by the commonwealth’s end-use customers; or (ii) used to provide heating service to customers in the commonwealth. Delivery of energy from an eligible resource may include: (1) a unit-specific bilateral contract for the sale and delivery of the energy into the commonwealth; (2) confirmation from the appropriate control entity that the renewable energy was actually settled in the system; or (3) any other requirements as the department deems appropriate.
“Environmental attributes”, any credits, emissions reductions, offsets, allowances or other benefits attributable to the production and delivery of qualified renewable heating fuels or renewable thermal resources. The attributes for qualified renewable heating fuels shall include, but are not limited to, the avoided greenhouse gas emissions associated with the production, transport, and combustion of a quantity of alternative fuels compared with the same quantity of geologic natural gas.
“Full life cycle greenhouse gas emissions”, (1) lifecycle greenhouse gas emissions pursuant to section 7545(o)(1)(H) of title 42 of the United States code, and (2) include any associated abatement of greenhouse gases including methane.
“Geothermal district heating”, the utilization of useful thermal energy generated and stored in the earth to provide heat to buildings and industry through a distribution network.
“Natural gas utility”, a natural gas local distribution company.
“Obligated entity", a person or entity that sells natural gas to end-use customers.
“Qualified investment”, any capital investment in gas delivery infrastructure or renewable thermal infrastructure incurred by a natural gas utility for the purpose of providing natural gas service or useful thermal energy from a renewable thermal resource while complying with the renewable heating standard. Qualified investments include costs of procurement of qualified renewable heating fuels or useful thermal energy from a renewable thermal resource from third parties that contribute to the obligated entity meeting the targets set forth in this chapter. Qualified investments for qualified renewable heating fuels also include (i) a facility or any part of the equipment located at a facility that is used to create, gather and process biogas into renewable natural gas; inject renewable natural gas into an existing natural gas pipeline; or determine the constituents of renewable natural gas before the injection of the renewable natural gas into an existing natural gas pipeline; or (ii) a facility or part of equipment located at a facility that is used to create, gather, methanate or inject renewable hydrogen into an existing natural gas pipeline.
“Qualified renewable heating fuels”, renewable natural gas, renewable hydrogen, and renewable propane.
“Renewable heating standard” or “standard”, the required percentage reduction in carbon intensity described in subsection (a) of section 2.
“Renewable hydrogen”, hydrogen produced with electricity generated from renewable energy systems. Renewable energy systems include those that generate electric or thermal energy through the use of solar thermal, photovoltaics, wind, hydroelectric, geothermal electric, geothermal ground source heat, biogas produced by the anaerobic digestion or fermentation of biodegradable materials, tidal energy, wave energy, ocean thermal and fuel cells that do not utilize a fossil fuel resource.
“Renewable natural gas”, pipeline quality gas derived from any combination of biogas, biomass, the methanation of hydrogen and waste carbon dioxide, or the thermal gasification of sustainable feedstocks, where the use of the fuel results in lower lifecycle greenhouse gas emissions than geologic natural gas.
“Renewable propane” derived from any combination of the creation of renewable liquid fuels and biogases, plant materials, cellulosic and anerobic digestion processes, and future innovative blends or other recycled material processes, where the use of the fuel results in lower lifecycle greenhouse gas emissions than geologic propane.
“Renewable thermal district heating”, district heating relying primarily on useful thermal energy from a renewable thermal resource.
“Renewable thermal infrastructure”, infrastructure for the conversion or distribution of thermal energy from a renewable thermal resource.
“Renewable thermal resource”, any facility that generates useful thermal energy using: (i) naturally occurring temperature differences in ground, air or water, via geothermal ground loop, ambient water loop, air source heat pump or other technology; (ii) excess thermal energy, also referred to as waste heat, from building energy systems or commercial processes; (iii) sunlight; (iv) combined heat and power; or (v) energy efficient steam technology.
“Useful thermal energy”, (i) energy in the form of direct heat, steam, hot water or another thermal form that is used in production for which fuel or electricity would otherwise be consumed; and (ii) beneficial measures for heating, cooling, humidity control, process use or other valid thermal end use energy requirements for which fuel or electricity would otherwise be consumed.
Section 2. (a) Beginning in compliance year 2027, each obligated entity shall reduce the carbon intensity of gas delivered or transported annually by the obligated entity in the Commonwealth by at least 2 per cent. Beginning in compliance year 2030, each obligated entity shall reduce the carbon intensity of gas delivered or transported annually by the obligated entity in the Commonwealth by at least 7.5 per cent. Beginning in compliance year 2035, each obligated entity shall reduce the carbon intensity of gas delivered or transported annually by the obligated entity in the Commonwealth by at least 20 per cent, continuing thereafter.
(b) If the department determines that achievement of the renewable heating standards has adversely impacted the affordability of gas LDC customer bills, the department may temporarily suspend compliance for the next compliance year immediately following the determination.
(c) The department shall review whether adjustments to the renewable heating standards for the following 2 compliance years are necessary to ensure that the increase in customer bills remains affordable. This review shall assess the total incremental annual cost to meet the renewable heating standards, including accounting for (i) any value received by a natural gas utility upon any resale of eligible resources, such as any environmental credits or other credits associated with environmental attributes; and (ii) any savings achieved through avoidance of conventional gas purchases or development, such as avoided pipeline costs or carbon costs.
(d) The department may adjust prospective compliance year targets described in subsection (a); provided, however, that the cumulative annual percentage of natural gas sold shall comply with the 2035 target.
(e) If the department determines that there are not enough eligible resources to meet the targets identified in subsection (a) within the constraints of subsections (b) to (d), inclusive, the department may recommend natural gas utilities develop qualified investments sufficient to meet the targets.
(f) The department shall ensure that the reductions in carbon intensity in subsection (a) are consistent with Section 3A of Chapter 21N.
Section 3. (a) Compliance of an obligated entity with the renewable heating standard may be demonstrated through: (i) sale of qualified renewable heating fuels or useful thermal energy from a renewable thermal resource and their associated environmental attributes to customers in Massachusetts; (ii) procurement of environmental attributes by obligated entities representing qualified GHG emissions reductions in a system of record designated by the department (iii) payment of alternative compliance payments to the renewable heating solutions development fund established in section 2PPPPP of chapter 29; or (iv) any combination of qualified renewable heating fuel procurement, renewable thermal resource procurement, environmental attribute procurement, or alternative compliance payments.. The commissioner shall promulgate rules and regulations for the payment of alternative compliance payments.
(b) To procure environmental attributes an obligated entity’s production source shall be certified by the department as using eligible resources. Use of eligible resources shall be evidenced by reports issued by the commissioner of energy resources.
(c) In meeting the obligations of the renewable heating standards, to the extent feasible and consistent with state and federal law, all investments, projects and activities undertaken pursuant to this chapter by any person or the department shall provide employment opportunities for all segments of the population and workforce, including minority-owned and female-owned business enterprises, and utilize labor and materials within the commonwealth to ensure the environmental benefits of avoided carbon emissions are not diminished by emissions associated with the transportation of labor or materials. The investments, projects and activities shall not discriminate based on race or socioeconomic status.
(d) The commissioner of energy resources shall promulgate rules and regulations for the implementation of the renewable heating standards on or before July 1, 2025. The rules and regulations shall include, but be limited to, provisions for:
(i) verification of eligibility and production of eligible resources, as well as the energy content of qualified renewable heating fuels and useful thermal energy from a renewable thermal resource, including requirements to notify the department in the event of a change in status, monitor qualified facilities to ensure annual average energy content matches the expected generation of environmental attributes;
(ii) certification of eligible resources by issuing statements of qualification within 90 days of application, including prospective reviews for applicants seeking to determine whether a facility would be eligible;
(iii) annual compliance filings to be made by all obligated entities within 1 month after tracking system data is available for the fourth quarter of each calendar year; provided, that all obligated entities shall cooperate with the department in providing data necessary to assess the magnitude of obligation and verify the compliance of all obligated entities;
(iv) sanctions for obligated entities that, after investigation, have been found to fail to reasonably comply with the renewable heating standards or department rules and regulations; provided, that no sanction or penalty shall relieve or diminish an obligated entity from liability for fulfilling any shortfall in its compliance obligation; provided further, that no sanction shall be imposed if compliance is achieved through alternative compliance payments; provided further, that the department may suspend or revoke the certification of eligible resources that provide false information or fail to notify the department in the event of a change in eligibility status or otherwise comply with department rules; and provided further, that financial penalties resulting from sanctions from obligated entities shall not be recoverable in rates;
(v) mechanisms for the purposes of easing compliance burdens, facilitating bringing new eligible resources on-line and avoiding or mitigating conflicts with state-level source disclosure requirements and green marketing claims throughout the region; provided, that mechanisms shall allow obligated entities to demonstrate compliance over a compliance year and bank excess compliance for 2 subsequent compliance years, capped at 20 per cent of the current year's obligation; and
(vi) public reporting on the status of the implementation of standards, including the comparative use of environmental attributes and alternative compliance payments and the amount of rate increases authorized by the standards.
Section 4. The commission shall adopt regulations authorizing cost recovery by natural gas local distribution companies of all prudent incremental costs arising from the implementation of the renewable heating standards, including, without limitation: (i) the purchase of qualified renewable heating fuels or useful thermal energy from renewable thermal resources or environmental attributes or the payment of alternative compliance payments; (ii) required payments to support assessments for compliance purposes; (iii) the incremental costs of complying with energy source disclosure requirements; (iv) qualified infrastructure investments or other activities that will grow the supply and utilization of qualified renewable heating fuels and useful thermal energy from renewable thermal resources and provide environmental benefits to the commonwealth, including approval of investment in conditioning, injection and distribution infrastructure, such as extending the transmission or distribution system for the purpose of interconnection with a qualified facility; (v) making a financial investment for the purposes of interconnecting a qualified facility or otherwise ensuring that gas created by the facility can be delivered to customers in accordance with statutory requirements for injection, compression, quality, and safety or other department or federal regulatory requirements; (vi) participating in a state or federal renewable energy program or project, if participation by the natural gas local distribution company (1) consists of the purchase or sale of gas produced or environmental attributes and (2) results in a reduction of the cost of gas produced to the company’s customers; (vii) providing customers with the option to purchase gas produced from a qualified investment, with or without environmental attributes, directly from the natural gas local distribution company; (viii) any other activity that develops qualified renewable heating fuel sources or renewable thermal resources, advances the sale of qualified renewable heating fuel sources or renewable thermal resources, or promotes the diversification in energy supply within the commonwealth to advance the commonwealth’s environmental or climate goals; and (ix) geothermal district heating investments. Costs may be recovered by means of an automatic adjustment clause or any other recovery mechanism authorized by rule. Costs incurred from clause ix may be recovered from customers receiving heating and cooling services as a result of said investment, or from gas delivery customers, until such time as a class of geothermal district heating customers can be established by the commission. Once a class of geothermal district heating customers has been established, the commission shall investigate the appropriate cost allocation and recovery of any geothermal district heating investments made prior to the establishment of the class.
Section 5. The department shall conduct a qualified renewable heating fuels inventory, which shall include:
(i) a list of the existing eligible resources, including the location, an estimate of lifecycle greenhouse gas emissions and an assessment of supply chain infrastructure associated with each eligible resource;
(ii) a list of the potential qualified renewable heating fuel sources, including the estimated potential production quantities and energy content of sources;
(iii) discussion of the best use or uses for potential qualified renewable heating fuel sources, taking into account estimated lifecycle greenhouse gas emissions, costs and whether the potential source can be used to address local gas or electric constraints; and
(iv) a description of the technologies available for use at each potential qualified renewable heating fuel source, including estimates from qualified renewable heating fuel sources, small renewable energy generating facilities, as defined in section 143 of chapter 164, renewable energy facilities that would be otherwise curtailed, or renewable energy generating sources, as defined in subsection (b) of section 11F of chapter 25A,
Section 6. The department shall research and determine gas quality standards for the injection of renewable natural gas, renewable hydrogen and any other resources qualifying for the renewable heating standards into the common carrier pipeline system. The purpose of the standards shall be to identify acceptable levels of constituents of concern for safety and environmental purposes, including ensuring pipeline integrity, while providing reasonable and predictable access to pipeline transmission and distribution facilities. The department shall consult industry groups and neighboring jurisdictions, and identify industry best practices in establishing the standards.
Section 7. The department may review and approve siting of renewable hydrogen production and delivery facilities and infrastructure.
SECTION 6. The credit established in subsection (y) of section 6 of chapter 62 shall be available in tax years 2024, 2025, 2026, 2027, and 2028.
SECTION 7. The gas quality standards established in section 6 of chapter 164C shall take effect not later than July 1, 2025.
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An Act relative to commuter transit benefits
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H2939
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HD3128
| 193
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{'Id': 'JNR1', 'Name': 'Jeffrey N. Roy', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JNR1', 'ResponseDate': '2023-01-04T10:22:10.79'}
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[{'Id': 'JNR1', 'Name': 'Jeffrey N. Roy', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JNR1', 'ResponseDate': '2023-01-04T10:22:10.79'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2939/DocumentHistoryActions
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Bill
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By Representative Roy of Franklin, a petition (accompanied by bill, House, No. 2939) of Jeffrey N. Roy relative to commuter transit tax benefits. Revenue.
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SECTION 1. Section 1 of Chapter 62 of the General Laws, as appearing in the 2018 Official Edition, is hereby amended, in subsection (c), by inserting after the figure “106,” the following figures:-
132(f)(1)(D), 132(f)(2)(A), 132(f)(2)(C),
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An Act to provide increased access to hearing aids
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H294
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HD3109
| 193
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{'Id': 'CAF1', 'Name': 'Carole A. Fiola', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CAF1', 'ResponseDate': '2023-01-11T15:14:52.223'}
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[{'Id': 'CAF1', 'Name': 'Carole A. Fiola', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CAF1', 'ResponseDate': '2023-01-11T15:14:52.2233333'}, {'Id': 'MJB0', 'Name': 'Michael J. Barrett', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJB0', 'ResponseDate': '2023-01-26T15:14:26.48'}, {'Id': 'WCG1', 'Name': 'William C. Galvin', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/WCG1', 'ResponseDate': '2023-02-10T15:27:57.0566667'}, {'Id': 'JAG1', 'Name': 'Jessica Ann Giannino', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JAG1', 'ResponseDate': '2023-01-27T14:06:32.5'}, {'Id': 'V_H1', 'Name': 'Vanna Howard', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/V_H1', 'ResponseDate': '2023-02-01T16:40:56.1466667'}, {'Id': 'SSH1', 'Name': 'Steven S. Howitt', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SSH1', 'ResponseDate': '2023-01-31T15:41:46.91'}, {'Id': 'KPL1', 'Name': 'Kathleen R. LaNatra', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/KPL1', 'ResponseDate': '2023-02-01T12:56:35.8633333'}, {'Id': 'KLG1', 'Name': 'Kate Lipper-Garabedian', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/KLG1', 'ResponseDate': '2023-02-22T13:44:20.19'}, {'Id': 'P_M1', 'Name': 'Paul McMurtry', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/P_M1', 'ResponseDate': '2023-02-15T20:16:28.52'}, {'Id': 'MJM2', 'Name': 'Mathew J. Muratore', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJM2', 'ResponseDate': '2023-02-07T15:58:54.8333333'}, {'Id': 'BWM1', 'Name': 'Brian W. Murray', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BWM1', 'ResponseDate': '2023-01-25T00:57:57.8533333'}, {'Id': 'ERP1', 'Name': 'Edward R. Philips', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/ERP1', 'ResponseDate': '2023-04-04T12:32:22.3133333'}, {'Id': 'AJP1', 'Name': 'Angelo J. Puppolo, Jr.', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AJP1', 'ResponseDate': '2023-01-25T08:48:54.2633333'}, {'Id': 'RLR0', 'Name': 'Rebecca L. Rausch', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RLR0', 'ResponseDate': '2023-07-10T13:13:12.4833333'}, {'Id': 'PAS1', 'Name': 'Paul A. Schmid, III', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PAS1', 'ResponseDate': '2023-02-01T14:44:25.36'}, {'Id': 'MJS3', 'Name': 'Michael J. Soter', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJS3', 'ResponseDate': '2023-01-30T10:41:24.3966667'}, {'Id': 'MSV1', 'Name': 'Marcus S. Vaughn', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MSV1', 'ResponseDate': '2023-02-01T09:50:36.7666667'}, {'Id': 'TJW1', 'Name': 'Thomas P. Walsh', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/TJW1', 'ResponseDate': '2023-02-02T08:55:30.7966667'}, {'Id': 'BLW1', 'Name': 'Bud L. Williams', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BLW1', 'ResponseDate': '2023-01-20T15:37:37.3333333'}]
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Bill
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By Representative Fiola of Fall River, a petition (accompanied by bill, House, No. 294) of Carole A. Fiola and others for legislation to provide increased access to hearing aids. Consumer Protection and Professional Licensure.
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SECTION 1. Section 73 of chapter 93 of the General Laws, as appearing in the 2018 Official Edition, is hereby amended by striking out the first and second paragraphs, and inserting in place thereof the following:-
Section 73. No physician shall sell hearing aids or have a direct or indirect membership, employment, co-ownership, or proprietary interest in or with a business which sells hearing aids to, a person to whom such physician has provided services pursuant to section seventy-two; provided, however, that this restriction shall not apply to an otolaryngologist or a nonprofit or charitable organization, clinic, hospital or health care facility which sells hearing aids that are dispensed by a licensed audiologist or hearing instrument specialist.
An audiologist or otolaryngologist who sells a hearing aid to a person to whom such audiologist or otolaryngologist had provided services pursuant to section seventy-two shall disclose to the prospective purchaser before the sale of the hearing aid the fees for the services provided pursuant to section seventy-two and the terms of the prospective sale of the hearing aid, including a written estimate of the total purchase price, including, but not limited to, the cost of the hearing aid, the earmold, any batteries or other accessories, and any service costs, and shall inform the prospective purchaser of his right to obtain a hearing aid from a different source.
SECTION 2. Section 200 of chapter 112 of the General Laws, as so appearing, is hereby amended by striking out subsection (c) and inserting in place thereof the following:-
(c) Nothing in sections 197 to 200, inclusive, shall be construed to prevent an audiologist or hearing instrument specialist from dispensing or selling hearing aids when employed by or affiliated with an otolaryngologist.
(d) A violation of sections 197 to 199, inclusive, shall also constitute a violation of chapter 93A.
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An Act relative to supporting local journalism
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H2940
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HD2968
| 193
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{'Id': 'L_S1', 'Name': 'Lindsay N. Sabadosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/L_S1', 'ResponseDate': '2023-01-19T20:21:54.12'}
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[{'Id': 'L_S1', 'Name': 'Lindsay N. Sabadosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/L_S1', 'ResponseDate': '2023-01-19T20:21:54.12'}, {'Id': 'JKH1', 'Name': 'James K. Hawkins', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JKH1', 'ResponseDate': '2023-01-27T15:19:40.39'}, {'Id': 'PWM0', 'Name': 'Paul W. Mark', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PWM0', 'ResponseDate': '2023-01-20T16:14:11.0733333'}, {'Id': 'T_V1', 'Name': 'Tommy Vitolo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/T_V1', 'ResponseDate': '2023-03-16T09:19:50.55'}, {'Id': 'BLW1', 'Name': 'Bud L. Williams', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BLW1', 'ResponseDate': '2023-01-20T13:41:33.1666667'}]
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{'Id': 'PWM0', 'Name': 'Paul W. Mark', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PWM0', 'ResponseDate': '2023-01-20T16:14:11.073'}
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2940/DocumentHistoryActions
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Bill
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By Representative Sabadosa of Northampton and Senator Mark, a joint petition (accompanied by bill, House, No. 2940) of Lindsay N. Sabadosa, Paul W. Mark and others relative to providing tax credits for subscriptions to one or more local newspapers. Revenue.
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SECTION 1. Chapter 62 of the General Laws is hereby amended by inserting into Section 6, the following subsection: (aa) Local Newspaper Subscription Credit.
Section 6.(aa) As used in this section, the following words shall have the following meanings:
i. “Annual Dollar Limitation,” the credit allowed to any taxpayer for any taxable year shall not exceed $250.
ii. “Applicable Percentage,” in the case of the first taxable year to which this section applies, 80 percent, and, in the case of any subsequent taxable year, 50 percent.
iii. “Local Newspaper,” any print or digital publication if
(a) the primary content of such publication is original content derived from primary sources and relating to news and current events,
(b) such publication primarily serves the needs of a regional or local community in the Commonwealth,
(c) the publisher of such publication employs at least one local news journalist who resides in such regional or local community, and
(d) the publisher of such publication employs not greater than 500 employees.
bb. There shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the applicable percentage of amounts paid or incurred for subscriptions to one or more local newspapers for the personal use of the taxpayer and any dependents up to the annual dollar limitation.
cc. In the case of any print or digital publication which is published by any organization described in section 501(c) of the United States Internal Revenue Code (26 U.S.C. § 501(c)) and exempt from tax under section 501(a) of the Internal Revenue Code, such publication shall be treated as a local newspaper only if the publication of print and digital publications is the primary activity of such organization.
SECTION 2. Chapter 63 of the General Laws is hereby amended by inserting the following:
Section 38KK. Payroll Credit for Compensation of Local News Journalists.
Section 38KK. As used in this section, the following words shall have the following meanings:
(i) “Applicable percentage,” in the case of each of the first four calendar quarters to which this section applies, 50 percent and, in the case of each calendar quarter thereafter, 30 percent.
(ii) “Eligible local newspaper publisher,” any employer if substantially all of the gross receipts of such employer for such calendar quarter are derived in the trade or business of publishing local newspapers as defined in Section 6 of Chapter 62.
(iii) “Local news journalist,” with respect to any eligible local newspaper publisher for any calendar quarter, any individual who provides at least 100 hours of service as a local news journalist as defined in Section 6 of Chapter 62 during such calendar quarter to such eligible local newspaper publisher.
(iv) “Department,” the Department of Revenue.
(a) In the case of an eligible local newspaper publisher, there shall be allowed as a credit against the taxes imposed by this chapter for each calendar quarter an amount equal to the applicable percentage of wages paid by such publisher to local news journalists for such calendar quarter.
(b) The amount of wages paid with respect to any individual which may be taken into account during any calendar quarter by the eligible local newspaper publisher shall not exceed $12,500.
(c) The credit allowed with respect to any calendar quarter shall not exceed the applicable employment taxes on the wages paid with respect to the employment of all the employees of the eligible local newspaper publisher for such calendar quarter.
(d) If the amount of the credit exceeds the limitation of paragraph (c) for any calendar quarter, such excess shall be treated as an overpayment that shall be refunded. Any amounts due to the employer under this paragraph shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b) of this section.
(e) This section shall not apply with respect to any eligible local newspaper publisher for any calendar quarter if such person elects not to have this section apply.
(f) The Department shall waive any penalty under section 35A of Chapter 62C of the General Laws for any failure to make a deposit of any applicable employment taxes if the Department determines that such failure was due to the reasonable anticipation of the credit allowed under this section.
(g) This section shall only apply to calendar quarters during the first 5 calendar years beginning after the date of the enactment of this Act.
SECTION 3. Chapter 63 of the General Laws is hereby amended by inserting the following Section 38LL. Credit for Advertising in Local Newspapers and Local Media. As used in this section, the following words shall have the following meanings:
(i) ‘Eligible small business,” any business for any taxable year if the average number of full-time employees employed by such a business during such taxable year was less than 50.
(ii) “Applicable percentage,” in the case of the first taxable year to which this section applies, 80 percent and, in the case of any subsequent taxable year, 50 percent.
(a) In the case of any eligible small business, the local media advertising credit determined under this section for any taxable year is an amount equal to the applicable percentage of the qualified local media advertising expenses paid or incurred by the taxpayer during such taxable year.
(b) The credit allowed under subsection (a) to any taxpayer for any taxable year shall not exceed, in the case of the first taxable year to which this section applies, $5,000, and, in the case of any subsequent taxable year, $2,500.
(c) This section shall only apply to calendar quarters during the first 5 calendar years beginning after the date of the enactment of this Act.
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An Act for a new forestry deal for Massachusetts private and municipal forest landowners
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H2941
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HD655
| 193
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{'Id': 'ALS1', 'Name': 'Aaron L. Saunders', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/ALS1', 'ResponseDate': '2023-01-16T12:38:50.86'}
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[{'Id': None, 'Name': 'Michael Leonard', 'Type': 3, 'Details': None, 'ResponseDate': '2023-01-16T12:38:50.8766667'}]
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Bill
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By Representative Saunders of Belchertown (by request), a petition (accompanied by bill, House, No. 2941) of Michael Leonard relative to the taxation and regulation of private and municipal forest landowners. Revenue.
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I. Reforming the Chapter 61/61A Forest & Farm Land Tax Programs to Encourage Enrollment:
1.Repeal the “Right of First Refusal” when landowners withdraw from the programs which no other state in the country has and scares away many landowners from enrolling. In addition, eliminate the conveyance tax for early withdrawal and reduce the rollback tax to two years if landowners withdraw from the program.
2.Reduce the tax on all acreage that is enrolled in the program to zero. Residential development costs towns money because more town services are needed to support new development whereas enrolled forest land cost towns almost nothing.
3.Reduce the minimum forest acreage for the Chapter 61 Forest Land Tax Program to five acres as it is in the Chapter 61A Farm Land Tax Program.
4.Provide $2 million/year to the Working Forest Initiative for new Chapter 61/Forest Stewardship Plans.
5. Eliminate the pilot Climate Forestry Program. Henceforth, all forested acreage that is enrolled in the Chapter 61/61A will be considered good for the climate.
6. Eliminate the “Foresters for the Birds” Program. All forestry will be accepted as being good for birds and all other wildlife populations.
7. There will no need for DCR to launch a new Forest Resilience Program by the end of 2023. Encouraging more landowners to enroll in the Chapter 61/61A Programs will be far more efficient than starting another new program which will provide no significant benefits.
8. Provide Forest landowners an annual tax credit of $100/acre/year for all acreage that is enrolled in the Chapter 61/61A Forest & Farm Land Tax Programs which would provide some compensation to landowners for all the ecosystem benefits they provide to the Commonwealth such as clean air, clean water, wildlife habitat, and CO2 sequestration which is estimated to be $1,000/acre/year or more. Cities and towns will be provided a state grant of $100/acre/year for all municipal watersheds and all city and town conservation land that have a Forest Management Plan. These credits and grants would provide the support to better manage these forest lands.
9. Provide for an enhanced Chapter 61 to make it easy for landowners to permanently protect their forests in a Conservation Easement. Licensed Foresters would help landowners do this by using an easy one-page form which would be recorded at the Registry of Deeds. This would greatly reduce the very high costs associated with Land Trusts saving landowners millions of dollars in unnecessary costs and encourage more landowners to permanently protect their forest land. Landowners would be paid fair market value for their Conservation Easements with funds to support the program coming from the Environmental/Climate Bond Bill and any future Environmental/Climate Bond Bill.
10. Less than 20% of all private forest land in Massachusetts is enrolled in the Chapter 61 Forest Land Tax Program in contrast to NH which has a 60% enrollment rate in their Current Use Program. The goal should be to get at least 50% of all private forest land enrolled in this critical program.
II. Reforming the Chapter 132 Forest Cutting Law to Improve Forest Productivity:
1. All Forest Cutting Plans will be for Long Term Forest Management. The “Short-term Harvest” (also known as destructive high-grade logging) will be eliminated. The method to determine if a Forest Cutting Plan is for Long-term Forest Management will be the same as it is in the Chapter 132 Guidance Document: “Appendix B: Procedure for Long-Term Management Determination/Short-Term Harvest Determination”.
2.All towns will adhere to a new state rule called “A Right to Practice Forestry” with an approved Forest Cutting Plan. This will supersede all local bylaws concerning forestry and will be identical to “Right to Farm” bylaws. This will mean that no local Zoning By-Law may prohibit, unreasonably regulate, or require a special permit for the use of forest land for the primary purpose of forestry. All local wetlands bylaws will be superseded with an approved Forest Cutting Plan because the practice of silviculture and forest management will be an allowed use.
3.All mitigation requirements mandated by the Natural Heritage Program will be eliminated with an approved Forest Cutting Plan. Instead, voluntary measures will be suggested with the approved Forest Cutting Plan as it is in other states. This will make it much easier for landowners to manage their forest land which has been arbitrarily designated as rare species habitat often without any evidence. Maintaining land as forest provides the best protection for wildlife habitats.
III. Reforming the Massachusetts Forester Licensing Law:
1.Forester Licensing will be moved out of DCR and put in the Division of Professional Licensure with all the other licensed professionals. This will allow Licensed Foresters to have the same protections as do other Licensed Professionals and it will also allow for greater consumer protection for landowners. This move will also eliminate DCR’s Forester Licensing Board.
2.A Massachusetts Forester’s License will be good for three years instead of one. The CFE (Continuing Forestry Education) credits needed for renewal will be reduced from 20 credits/year down to 10 credits/year. This compares with MA Licensed Timber Harvesters who only need 3 credits/year to maintain their licenses.
3.Encourage the creation of a New England Forester’s License by accepting the licenses of foresters from other states if they accept ours.
IV. Improving DCR’s Forestry Operations for Massachusetts Landowners:
1. All Chapter 61 Forest Management Plans and Forest Stewardship Plans will automatically be approved and registered by a DCR Forestry Clerk upon receipt when filed by a Massachusetts Licensed Forester. Reviews of Forest Management/Forest Stewardship Plans by DCR Service Foresters will be eliminated. Forest Cutting Plans will continue to be reviewed by the DCR Service Foresters and all Forest Cutting Plans must fall within the Recommended Management Practices in the Forest Management/Forest Stewardship Plans unless the Management Plans are amended. Once Forester Licensing is moved to the Division of Professional Licensure, Licensed Foresters will stamp their Forest Management Plans and Forest Cutting Plans and the state will accept it like they do for engineers and surveyors.
2. All Forest Cutting Plans will be checked for complete information only and approved/disapproved by DCR Service Foresters within 10 working days as it is now. DCR Service Foresters will do everything they can to facilitate the approval of all Forest Cutting Plans by notifying the applicants for corrections before disapproving.
3. When private landowners call DCR inquiring about forestry services they will be referred to the MA Directory of Licensed Foresters.
V. Encourage the Development of Forest Industry in Massachusetts:
1. Encourage the use of locally produced renewable firewood and regionally produced wood pellets to reduce the use of imported heating oil. High-efficiency wood and pellet heating systems are a cost-effective way to heat homes and businesses. Provide a rebate payment of 50% of the system and installation cost, up to a maximum of $15,000, for Massachusetts residents who invest in high-efficiency (80% or greater), bulk-fuel fed, wood-pellet central heating boilers and furnaces. Provide rebates of up to $3,000 to Massachusetts residents for a new wood stove change-out program to help pay for replacement of uncertified wood stoves with cleaner, EPA-certified wood or pellet stoves. Provide a 50% cost share up to $50,000 for all Massachusetts schools and municipal buildings to install a wood heating system.
2 Encourage the use of a wood pellet manufacturing industry in Massachusetts by providing a 30% investment tax credit of a project’s cost.
3. Encourage the use of regionally produced Cross Laminated Timber (CLT) in new construction especially public buildings by providing a sales tax exemption for all CLT that is used in any new construction project.
4. Provide a Job Tax Credit of $5,000 for every new job created in forestry and forest products industries that are located in Massachusetts.
VI. Improve Forest Health and Forest Productivity:
1.Non-native insect infestations such as the spongy moth caterpillar, the hemlock wooly adelgid, the emerald ash borer, the Asian longhorned beetle, and other insect pests will be monitored and control measures encouraged. Aerial spraying of organic BT will be done for the control of the spongy moth caterpillar as needed.
2.Enact a comprehensive program to control non-native invasive plants which are a huge threat to our forest ecosystems. Require that all cities and towns develop an invasive plant control program that would include all town roads and town owned property including schools, recreation areas, parks, and conservation land. Contact all landowners to educate them on the need to control invasive plants and practice good forestry. Invasive Control Management Plans will be paid for by an increase in local aid and Plans for all cities and towns will be reviewed and approved by DCR’s Director of Forest Stewardship.
VII. The Regional Greenhouse Gas Initiative (RGGI) is a cooperative effort by Northeast and Mid-Atlantic States to reduce CO2 emissions from large fossil fuel power plants. MA receives about $50 million/year from RGGI Auctions. The proceeds from the auctions go to energy efficiency and other projects but nothing goes to forestry. The New Forestry Deal will require that 50% of all auction revenue go to forest landowners to help pay for the tax credits and grants. The RGGI has a “forestry protocol” but it has done nothing to help forestry in Massachusetts,
VIII. Mandate a no net loss of forest land from the construction of all solar farms. All new solar farms will be confined to landfills and other brownfields.
IX. Conclusion: Encouraging the protection and management of private forest land is critical to sustain our environment for future generations in Massachusetts and sequester up to 20% of our greenhouse gas emissions making it easier to reach net zero by 2050. The goal of increasing the total amount of protected forest land in Massachusetts from one million acres to 2.5 million acres which is an area equal to ½ of the state’s land area can only be achieved by passing “A New Forestry Deal for Massachusetts Landowners”.
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An Act relative to tax relief for low-income seniors
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H2942
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HD113
| 193
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{'Id': 'AJS1', 'Name': 'Adam Scanlon', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AJS1', 'ResponseDate': '2023-01-09T14:34:13.823'}
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[{'Id': 'AJS1', 'Name': 'Adam Scanlon', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AJS1', 'ResponseDate': '2023-01-09T14:34:13.8233333'}, {'Id': 'S_C1', 'Name': 'Simon Cataldo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/S_C1', 'ResponseDate': '2023-01-10T15:27:35.76'}, {'Id': 'DFD1', 'Name': 'David F. DeCoste', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DFD1', 'ResponseDate': '2023-04-05T17:14:03.2566667'}, {'Id': 'RME1', 'Name': 'Rodney M. Elliott', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RME1', 'ResponseDate': '2023-01-12T10:09:05.9266667'}, {'Id': 'CMG1', 'Name': 'Colleen M. Garry', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CMG1', 'ResponseDate': '2023-02-13T10:13:53.7566667'}, {'Id': 'A_G0', 'Name': 'Adam Gomez', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/A_G0', 'ResponseDate': '2023-01-19T18:52:01.5233333'}, {'Id': 'V_H1', 'Name': 'Vanna Howard', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/V_H1', 'ResponseDate': '2023-01-31T16:28:01.85'}, {'Id': 'APR1', 'Name': 'Adrianne Pusateri Ramos', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/APR1', 'ResponseDate': '2023-02-18T18:18:16.61'}, {'Id': 'BLW1', 'Name': 'Bud L. Williams', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BLW1', 'ResponseDate': '2023-01-20T14:57:03.51'}]
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{'Id': 'S_C1', 'Name': 'Simon Cataldo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/S_C1', 'ResponseDate': '2023-01-09T14:34:13.823'}
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2942/DocumentHistoryActions
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Bill
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By Representatives Scanlon of North Attleborough and Cataldo of Concord, a petition (accompanied by bill, House, No. 2942) of Adam Scanlon, Simon Cataldo and others relative to excise taxes on motor vehicles for low-income seniors. Revenue.
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SECTION 1. Chapter 60A Section 1 of the Massachusetts General Laws is hereby amended by adding the following paragraph:
The excise imposed by this section shall not apply to a motor vehicle owned and registered by a citizen over the age of 65 whose annual income is at or below the federal poverty guideline. This exemption shall apply to not more than one motor vehicle owned and registered for the personal, noncommercial use of such senior citizen. After the assessors have allowed an exemption under this paragraph no further evidence of the existence of the facts required by this paragraph shall be required in any subsequent year in the city or town in which the exemption has been so allowed; provided, however, that the assessors may refuse to allow an exemption in any subsequent year if they become aware that the senior citizen did not satisfy all of the requisites of this section at the time the exemption was first granted.
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An Act relative to tax relief for low-income veterans
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H2943
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HD114
| 193
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{'Id': 'AJS1', 'Name': 'Adam Scanlon', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AJS1', 'ResponseDate': '2023-01-09T14:41:56.373'}
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[{'Id': 'AJS1', 'Name': 'Adam Scanlon', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AJS1', 'ResponseDate': '2023-01-09T14:41:56.3733333'}, {'Id': 'S_C1', 'Name': 'Simon Cataldo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/S_C1', 'ResponseDate': '2023-01-10T15:30:22.3266667'}, {'Id': 'DFD1', 'Name': 'David F. DeCoste', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DFD1', 'ResponseDate': '2023-04-05T17:14:21.3366667'}, {'Id': 'RME1', 'Name': 'Rodney M. Elliott', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RME1', 'ResponseDate': '2023-01-14T13:41:26.1366667'}, {'Id': 'CMG1', 'Name': 'Colleen M. Garry', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CMG1', 'ResponseDate': '2023-02-13T10:13:46.5233333'}, {'Id': 'A_G0', 'Name': 'Adam Gomez', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/A_G0', 'ResponseDate': '2023-01-19T18:51:51.84'}, {'Id': 'V_H1', 'Name': 'Vanna Howard', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/V_H1', 'ResponseDate': '2023-01-31T16:30:08.9533333'}, {'Id': 'MJS3', 'Name': 'Michael J. Soter', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJS3', 'ResponseDate': '2023-01-30T11:12:59.4066667'}, {'Id': 'BLW1', 'Name': 'Bud L. Williams', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BLW1', 'ResponseDate': '2023-01-20T14:58:11.46'}, {'Id': 'SGX1', 'Name': 'Steven George Xiarhos', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SGX1', 'ResponseDate': '2023-02-18T07:08:40.8233333'}]
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{'Id': 'S_C1', 'Name': 'Simon Cataldo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/S_C1', 'ResponseDate': '2023-01-09T14:41:56.373'}
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2943/DocumentHistoryActions
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Bill
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By Representatives Scanlon of North Attleborough and Cataldo of Concord, a petition (accompanied by bill, House, No. 2943) of Adam Scanlon, Simon Cataldo and others relative to excise taxes on motor vehicles for low-income veterans. Revenue.
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Section 1 of chapter 60A of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting after the ninth paragraph the following paragraph:-
The excise imposed by this section shall not apply to a motor vehicle owned and registered by or leased to a veteran, as defined in section 7 of chapter 4, whose annual income is equal to or below 100 per cent of federal poverty level. This exemption shall apply to not more than 1 motor vehicle owned and registered by or leased for the personal, noncommercial use of such veteran. After the assessors have allowed an exemption under this paragraph, no further evidence of the existence of the facts required by this paragraph shall be required in any subsequent year in the city or town in which the exemption has been so allowed; provided, however, that the assessors may refuse to allow an exemption in any subsequent year if they become aware that the veteran does not continue to satisfy all of the requisites of this section at the time the exemption was first granted.
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An Act creating a local option property tax cap for low-income seniors
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H2944
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HD115
| 193
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{'Id': 'AJS1', 'Name': 'Adam Scanlon', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AJS1', 'ResponseDate': '2023-01-09T14:36:53.323'}
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[{'Id': 'AJS1', 'Name': 'Adam Scanlon', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AJS1', 'ResponseDate': '2023-01-09T14:36:53.3233333'}, {'Id': 'S_C1', 'Name': 'Simon Cataldo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/S_C1', 'ResponseDate': '2023-01-10T15:29:19.3366667'}, {'Id': 'JBA1', 'Name': 'Jennifer Balinsky Armini', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBA1', 'ResponseDate': '2023-04-21T17:53:44.49'}, {'Id': 'DFD1', 'Name': 'David F. DeCoste', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DFD1', 'ResponseDate': '2023-01-26T07:56:34.6266667'}, {'Id': 'CAD1', 'Name': 'Carol A. Doherty', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CAD1', 'ResponseDate': '2023-01-29T14:55:56.3033333'}, {'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-02-16T18:27:03.8633333'}, {'Id': 'RME1', 'Name': 'Rodney M. Elliott', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RME1', 'ResponseDate': '2023-01-12T10:08:18.83'}, {'Id': 'CMG1', 'Name': 'Colleen M. Garry', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CMG1', 'ResponseDate': '2023-02-13T10:13:56.0233333'}, {'Id': 'C_G1', 'Name': 'Carlos González', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/C_G1', 'ResponseDate': '2023-04-04T16:09:55.49'}, {'Id': 'RMH2', 'Name': 'Ryan M. Hamilton', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RMH2', 'ResponseDate': '2023-01-30T17:57:20.6933333'}, {'Id': 'MSK1', 'Name': 'Mary S. Keefe', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MSK1', 'ResponseDate': '2023-02-06T20:41:37.44'}, {'Id': 'BWM1', 'Name': 'Brian W. Murray', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BWM1', 'ResponseDate': '2023-01-29T23:05:13.8633333'}, {'Id': 'FEP1', 'Name': 'Francisco E. Paulino', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/FEP1', 'ResponseDate': '2023-01-14T14:46:44.1866667'}, {'Id': 'KWP1', 'Name': 'Kelly W. Pease', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/KWP1', 'ResponseDate': '2023-01-26T10:21:52.7566667'}, {'Id': 'WSP1', 'Name': 'Smitty Pignatelli', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/WSP1', 'ResponseDate': '2023-01-25T11:28:09.9766667'}, {'Id': 'APR1', 'Name': 'Adrianne Pusateri Ramos', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/APR1', 'ResponseDate': '2023-02-18T18:19:05.04'}, {'Id': 'BLW1', 'Name': 'Bud L. Williams', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BLW1', 'ResponseDate': '2023-01-20T14:57:43.69'}, {'Id': 'CJW1', 'Name': 'Christopher J. Worrell', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CJW1', 'ResponseDate': '2023-06-27T16:09:03.9333333'}]
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{'Id': 'S_C1', 'Name': 'Simon Cataldo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/S_C1', 'ResponseDate': '2023-01-09T14:36:53.323'}
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2944/DocumentHistoryActions
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Bill
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By Representatives Scanlon of North Attleborough and Cataldo of Concord, a petition (accompanied by bill, House, No. 2944) of Adam Scanlon, Simon Cataldo and others for legislation to create a local option property tax cap for low-income seniors. Revenue.
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Chapter 59 of the General Laws is hereby amended by inserting after section 5N the following section:-
Section 5O. A city or town that accepts this section in the manner provided in section 4 of chapter 4 may impose a cap on property taxes for homeowners of the age of 65 or over; provided, that such homeowners shall meet the following income and asset requirements for eligibility, if single incomes of $50,000 or less, if married $60,000 or less and assets of $75,000 or less not including the primary residence and l motor vehicle registered to the applicant.
The assessments and tax rate changes of such homeowner qualified properties shall be recalculated on an annual basis. The lesser of the calculations shall prevail as the property tax levy for that year. For the purpose of this exemption, income means the “adjusted gross income” for federal income tax purposes as reported on the applicant’s latest available federal or state income tax return for the applicable income tax year, subject to any subsequent amendments or revisions, reduced by distributions, to the extent included in federal adjusted gross income, received from an individual retirement account and an individual retirement annuity; provided, that if no such return was filed for the application income tax year, income means the adjusted gross income that would have been so reported if such a return had been filed.
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An Act establishing a senior property tax deferral pilot program
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H2945
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HD325
| 193
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{'Id': 'AJS1', 'Name': 'Adam Scanlon', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AJS1', 'ResponseDate': '2023-01-11T22:09:58.643'}
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[{'Id': 'AJS1', 'Name': 'Adam Scanlon', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AJS1', 'ResponseDate': '2023-01-11T22:09:58.6433333'}, {'Id': 'DFD1', 'Name': 'David F. DeCoste', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DFD1', 'ResponseDate': '2023-04-05T17:14:58.1533333'}, {'Id': 'A_G0', 'Name': 'Adam Gomez', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/A_G0', 'ResponseDate': '2023-01-19T18:52:12.8066667'}, {'Id': 'BLW1', 'Name': 'Bud L. Williams', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BLW1', 'ResponseDate': '2023-01-20T14:54:22.2733333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2945/DocumentHistoryActions
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Bill
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By Representative Scanlon of North Attleborough, a petition (accompanied by bill, House, No. 2945) of Adam Scanlon, Adam Gomez and Bud L. Williams relative to establishing a senior property tax deferral pilot program. Revenue.
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SECTION 1. To provide for a senior tax deferral pilot program, the sum set forth in section 2, for the purposes and subject to the conditions specified in this act, are hereby made available, subject to the laws regulating the disbursement of public funds.
SECTION 2. MASSACHUSETTS DEPARTMENT OF REVENUE
XXXX-XXXX. For the Senior Property Tax Deferral Pilot Program established pursuant to section 15 of chapter 14 of the General Laws, which amounts shall be expended in the following tax years: (i) $8,700,000 for tax year 2023; (ii) $8,900,00 for tax year 2024; (iii) $8,900,000 for tax year 2025; (iv) $8,700,000 for tax year 2026; (v) $8,300,000 for tax year 2027; (vi) $7,800,00 for tax year 2028; (vii) $7,200,000 for tax year 2029; (viii) $6,600,000 for tax year 2030; (ix) $6,000,000 for tax year 2031; (x) $5,500,000 for tax year 2032; and (xi) $4,900,000 for tax year 2033…….$81,500,000
SECTION 3. Chapter 14 of the General Laws is hereby amended by adding the following section:-
Section 15. (a) The division of local services shall establish a senior property tax deferral pilot program pursuant to this section. The senior property tax deferral pilot program shall be comprised of a set of municipalities that amounts to approximately 10,000 households eligible for participation pursuant to this section in the pilot program and shall permit approximately 2,000 participants. In order for the senior property tax deferral pilot program to be representative of the Massachusetts population, the following criteria shall be met:
(1) the demographic makeup of the program participants shall be representative of the broader homeownership demographics in the commonwealth;
(2) the median household income of the participants shall be approximately the median household income for all Massachusetts homeowners; and
(3) the set of municipalities in the program shall consist of municipalities from various regions of the commonwealth.
(b) Notwithstanding any general or special law to the contrary, taxes on real property: (i) of a person 65 years of age or over and occupied by them as their domicile, (ii) of a person who owns the same jointly with their spouse, either of whom is 65 years of age or over, and occupied as their domicile, or (iii) of a person 65 years of age or over who owns the same jointly or as a tenant in common with a person not their spouse and occupied by them as their domicile, may be deferred to an amount determined as hereinafter provided; provided, however, that such person:
(1) has so owned and occupied as their domicile such real property or other real property in the commonwealth for 5 years; or
(2) is a surviving spouse who inherits such real property and has occupied such real property or other real property in the commonwealth as their domicile for 5 years and who otherwise qualifies pursuant to this clause.
In determining the total period of ownership of an applicant for exemption pursuant to this clause, the time during which the same property was owned by a spouse individually shall be added to the period during which such property was owned by said spouses jointly.
The board of assessors for each municipality shall include on every first-quarter property tax bill a check-box where homeowners may certify their eligibility for the deferral of taxation on real property and opt-in to deferral of taxes on said real property; provided, however, that in the case of real estate owned by a person jointly or as a tenant in common with a person not such person's spouse, the exemption shall not exceed that proportion of total valuation which the amount of such person's interest in such property bears to the whole tax due. Homeowners shall be required to opt-in and certify their eligibility for this program annually. The board of assessors shall grant such exemption provided that the owner or owners of such real property have entered into a tax deferral and recovery agreement with said board of assessors on behalf of the city or town. The said agreement shall provide:
(1) that no sale or transfer of such real property may be consummated unless the taxes which would otherwise have been assessed on such portion of the real property as is so exempt have been paid, with interest, at a rate to be calculated by the division which shall be equal to the borrowing and administrative costs of the program plus 0.5 per cent, no later than the beginning of the fiscal year to which the tax relates;
(2) that the total amount of such taxes due, plus interest, for the current and prior years does not exceed 60 per cent of the owner's proportional share of the first $1,000,000 of the assessed value of such real property;
(3) that upon the demise of the owner of such real property, the heirs-at-law, assignees or devisees shall have first priority to said real property by paying in full the total taxes which would otherwise have been due, plus interest; provided, however, if such heir-at-law, assignee or devisee is a surviving spouse who enters into a tax deferral and recovery agreement pursuant to this clause, payment of the taxes and interest due shall not be required during the life of such surviving spouse. Any additional taxes deferred, plus interest, on said real property pursuant to a tax deferral and recovery agreement signed by a surviving spouse shall be added to the taxes and interest which would otherwise have been due, and the payment of which has been postponed during the life of such surviving spouse, in determining the 60 per cent requirement of subparagraph (2);
(4) that upon receipt of the taxes due, plus interest, the municipality shall remit the funds to the division;
(5) that if the taxes due, plus interest, are not paid by the heir-at-law, assignee or devisee or if payment is not postponed during the life of a surviving spouse, such taxes and interest shall be recovered from the estate of the owner; and
(6) that any joint owner or mortgagee holding a mortgage on such property has given written prior approval for such agreement, which written approval shall be made a part of such agreement.
In the case of each tax deferral and recovery agreement entered into between the board of assessors and the owner or owners of such real property, said board of assessors shall deliver a copy of said agreement and a copy of the property tax bill for the fiscal year which is being deferred to the division. Upon receipt of said agreement and said property tax bill, the division shall send to the city or town an amount equal to the deferred taxes and record with the registry of deeds of the county or district in which the city or town is situated a statement of their action which shall constitute a lien, pursuant to section 37 of chapter 60, upon the land covered by such agreement for such taxes as have been assessed pursuant to the provisions of this section, plus interest as provided herein. Notwithstanding any special or general laws to the contrary, a lien filed pursuant to this section shall continue until the deferred taxes, plus interest, have been recovered pursuant to this clause. A lien filed pursuant to this section shall not be subsequent to any other mortgage. The statement shall name the owner or owners and shall include a description of the land adequate for identification. Unless such a statement is recorded the lien shall not be effective with respect to a bona fide purchaser or other transferee without actual knowledge of such lien. The filing fee for such statement shall be paid by the city or town and shall be added to and become a part of the taxes due.
Nothing in this section shall prohibit the homeowner from paying the total taxes which would have otherwise been due, plus interest, before such deferred taxes and interest would otherwise become due pursuant to this section.
In addition to the remedies provided by this clause, the recorded statement of the assessors provided for in this clause shall have the same force and effect as a valid taking for nonpayment of taxes pursuant to section 53 of chapter 60, except that: (1) interest shall accrue at the rate provided in this clause for 1 year following the conveyance of the property or the death of the person whose taxes have been deferred, after which time interest shall accrue at the rate provided in section 62 of chapter 60; (2) no assignment of the municipality's interest pursuant to this clause may be made pursuant to section 52 of chapter 60; (3) no petition pursuant to section 65 of chapter 60 to foreclose the lien may be filed before the expiration of 1 year from the conveyance of the property or the death of the person whose taxes have been deferred.
(c) The division shall report annually on the senior property tax deferral pilot program. The report shall include, but not be limited to: (1) the revenue credited to the fund; (2) the amount of fund expenditures attributable to the administrative costs of the fund; and (3) a list of the funds loaned to and repaid by each municipality. The report shall be provided to the chairs of the joint committee on municipalities and regional government and the clerks of the house of representatives and the senate.
(d) The division shall terminate the senior property tax deferral pilot program upon the enactment of a substantially similar statewide senior property tax deferral program; provided, however, that any homeowner participating in the senior property tax deferral pilot program shall automatically be enrolled in the senior property tax deferral program.
SECTION 4. To meet the expenditures necessary in carrying out this act, the state treasurer shall, upon request of the governor, issue and sell bonds of the commonwealth in an amount to be specified by the governor from time to time but not exceeding, in the aggregate, $81,500,000. All such bonds issued by the commonwealth shall be designated on their face, Senior Property Tax Deferral Pilot Program Act, and shall be issued for a maximum term of years, not exceeding 30 years, as the governor may recommend to the general court pursuant to section 3 of Article LXII of the Amendments to the Constitution. The bonds shall be payable not later than June 30, 2057. All interest and payments on account of principal on these obligations shall be payable from the General Fund. Bonds and interest thereon issued under this section shall, notwithstanding any general or special law to the contrary, be general obligations of the commonwealth.
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An Act relative to the senior circuit breaker tax credit
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H2946
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HD341
| 193
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{'Id': 'AJS1', 'Name': 'Adam Scanlon', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AJS1', 'ResponseDate': '2023-01-12T11:58:41.423'}
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[{'Id': 'AJS1', 'Name': 'Adam Scanlon', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AJS1', 'ResponseDate': '2023-01-12T11:58:41.4233333'}, {'Id': 'DFD1', 'Name': 'David F. DeCoste', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DFD1', 'ResponseDate': '2023-04-05T17:15:17.68'}, {'Id': 'A_G0', 'Name': 'Adam Gomez', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/A_G0', 'ResponseDate': '2023-01-19T18:52:51.4066667'}, {'Id': 'PJK1', 'Name': 'Patrick Joseph Kearney', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PJK1', 'ResponseDate': '2023-02-16T16:58:45.2766667'}, {'Id': 'FEP1', 'Name': 'Francisco E. Paulino', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/FEP1', 'ResponseDate': '2023-01-13T13:37:14.0233333'}, {'Id': 'BLW1', 'Name': 'Bud L. Williams', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BLW1', 'ResponseDate': '2023-01-20T14:53:48.1566667'}, {'Id': 'MRS1', 'Name': 'Margaret R. Scarsdale', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MRS1', 'ResponseDate': '2023-04-11T10:59:08.98'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2946/DocumentHistoryActions
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Bill
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By Representative Scanlon of North Attleborough, a petition (accompanied by bill, House, No. 2946) of Adam Scanlon and others relative to the senior circuit breaker tax credit. Revenue.
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Paragraph 2 of subsection (k) of section 6 of chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking out the figure “$750”, in line 447, and inserting in place thereof the following figure:- $1,755.
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An Act regarding late payments and interest rates for real estate bills and personal property taxes
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H2947
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HD1278
| 193
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{'Id': 'AJS1', 'Name': 'Adam Scanlon', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AJS1', 'ResponseDate': '2023-01-18T12:23:57.97'}
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[{'Id': 'AJS1', 'Name': 'Adam Scanlon', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AJS1', 'ResponseDate': '2023-01-18T12:23:57.97'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2947/DocumentHistoryActions
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Bill
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By Representative Scanlon of North Attleborough, a petition (accompanied by bill, House, No. 2947) of Adam Scanlon relative to late payments and interest rates for real estate bills and personal property taxes. Revenue.
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SECTION 1. Section 57 of chapter 59 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking out, in lines 11 through 12, the words "interest at the rate of 14 percent per annum" and inserting in place thereof the following words:-
"interest at the rate of up to 14 percent per annum, as determined by the city council, town meeting, or other equivalent legislative body"
SECTION 2. Said section 57 of chapter 59 of the General Laws, as so appearing, is hereby further amended by adding the following paragraph:-
For the purposes of carrying out the first paragraph, the collector, treasurer, or equivalent party may waive interest fees on late payments and may set up a payment plan with the party responsible for unpaid balances on real estate and personal property taxes.
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An Act establishing a tax credit for veteran license plates
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H2948
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HD2728
| 193
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{'Id': 'AJS1', 'Name': 'Adam Scanlon', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AJS1', 'ResponseDate': '2023-01-19T15:54:05.69'}
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[{'Id': 'AJS1', 'Name': 'Adam Scanlon', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AJS1', 'ResponseDate': '2023-01-19T15:54:05.69'}, {'Id': 'A_G0', 'Name': 'Adam Gomez', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/A_G0', 'ResponseDate': '2023-01-19T16:03:09.4966667'}, {'Id': 'PJK1', 'Name': 'Patrick Joseph Kearney', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PJK1', 'ResponseDate': '2023-02-16T16:37:30.79'}, {'Id': 'JDM1', 'Name': 'Joseph D. McKenna', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JDM1', 'ResponseDate': '2023-01-20T12:42:43.9666667'}, {'Id': 'BLW1', 'Name': 'Bud L. Williams', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BLW1', 'ResponseDate': '2023-01-20T14:51:30.7'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2948/DocumentHistoryActions
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Bill
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By Representative Scanlon of North Attleborough, a petition (accompanied by bill, House, No. 2948) of Adam Scanlon and others relative to establishing a tax credit for veterans' license plates. 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 adding after subsection (w) the following subsection:-
(x) There is hereby established a credit for residents who possess a veteran license plate issued pursuant to paragraphs 7 through 18, 26, 28, and 29 of section 2 of chapter 90 of the General Laws, as so appearing.
The amount of such credit shall be equal to any amount paid, in a given tax year, for a registration fee, special plate fee, or renewal fee of any veteran license plate issued pursuant to paragraphs 7 through 18, 26, 28, and 29 of section 2 of chapter 90 of the General Laws, as so appearing.
SECTION 2. Section 1 shall be effective for tax years beginning on or after January 1, 2023.
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An Act to promote water conservation
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H2949
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HD993
| 193
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{'Id': 'PAS1', 'Name': 'Paul A. Schmid, III', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PAS1', 'ResponseDate': '2023-01-17T17:49:45.917'}
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[{'Id': 'PAS1', 'Name': 'Paul A. Schmid, III', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PAS1', 'ResponseDate': '2023-01-17T17:49:45.9166667'}, {'Id': 'V_H1', 'Name': 'Vanna Howard', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/V_H1', 'ResponseDate': '2023-02-01T11:01:24.7066667'}]
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Bill
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By Representative Schmid of Westport, a petition (accompanied by bill, House, No. 2949) of Paul A. Schmid, III and Vanna Howard for legislation to create a twenty-five percent personal income tax credit for the purchase and installation of plants and landscaping items intended to reduce water usage. Revenue.
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SECTION 1. Notwithstanding any general or special law, rule or regulation to the contrary, the department of revenue shall, in consultation with the department of agricultural resources, create a twenty-five percent personal income tax credit, on the purchase and installation of an amount not exceeding two-hundred fifty dollars of plants and landscaping items intended to reduce water usage, including, but not limited to: drought resistant plants that last for more than one year; kits or devices specifically designed for generating compost; grey-water recovery systems where the effluent is used for watering plants; rainwater recovery and storage devices where they are used for watering plants; rain sensors for irrigation systems; and, underground drip irrigation systems.
The commissioner of the department of agricultural resources, in consultation with the department of environmental protection, shall develop and maintain such a list of plants and landscaping items.
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An Act relative to permanent alcoholic beverage takeout
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H295
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HD3478
| 193
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{'Id': 'PKF1', 'Name': 'Paul K. Frost', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PKF1', 'ResponseDate': '2023-01-20T13:01:56.08'}
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[{'Id': 'PKF1', 'Name': 'Paul K. Frost', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PKF1', 'ResponseDate': '2023-01-20T13:01:56.08'}]
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Bill
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By Representative Frost of Auburn, a petition (accompanied by bill, House, No. 295) of Paul K. Frost relative to providing for permanent alcoholic beverage takeout. Consumer Protection and Professional Licensure.
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SECTION 1. Section 13 of chapter 53 of the acts of 2020 is hereby amended by striking the words: “during the governor’s March 10, 2020 declaration of a state of emergency,”.
SECTION 2. Section 1 of chapter 118 of the acts of 2020 is hereby amended by striking out the section in its entirety.
SECTION 3. Subsection (b) of section 2 of chapter 118 of the acts of 2020 is hereby amended by striking out the words: “ during the March 10, 2020 state of emergency or until February 28, 2021, whichever is later,”.
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An Act relative to disabled service-connected veterans and the motor vehicle excise tax
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H2950
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HD2187
| 193
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{'Id': 'TMS2', 'Name': 'Todd M. Smola', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/TMS2', 'ResponseDate': '2023-01-12T15:48:36.397'}
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[{'Id': 'TMS2', 'Name': 'Todd M. Smola', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/TMS2', 'ResponseDate': '2023-01-12T15:48:36.3966667'}]
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Bill
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By Representative Smola of Warren, a petition (accompanied by bill, House, No. 2950) of Todd M. Smola for legislation to exempt certain disabled service-connected veterans from payment of the motor vehicle excise tax. Revenue.
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SECTION 1. Section 1 of chapter 60A, as so appearing in the 2020 Official Edition, is hereby amended by inserting after the eighth paragraph the following paragraph:
The excise imposed by this section shall not apply to a motor vehicle owned and registered by a veteran, as defined in section 7 of chapter 4, who according to the records of the United States Veterans Administration is one hundred percent service connected disabled as defined by title 38 section 101 of the Code.
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An Act establishing a property tax exemption for members of the National Guard
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H2951
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HD2188
| 193
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{'Id': 'TMS2', 'Name': 'Todd M. Smola', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/TMS2', 'ResponseDate': '2023-01-12T16:34:39.157'}
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[{'Id': 'TMS2', 'Name': 'Todd M. Smola', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/TMS2', 'ResponseDate': '2023-01-12T16:34:39.1566667'}, {'Id': 'SSH1', 'Name': 'Steven S. Howitt', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SSH1', 'ResponseDate': '2023-02-27T11:25:34.49'}]
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Bill
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By Representative Smola of Warren, a petition (accompanied by bill, House, No. 2951) of Todd M. Smola and Steven S. Howitt for legislation to establish a property tax exemption for members of the National Guard. Revenue.
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SECTION 1. Section 5 of chapter 59 of the General Laws is hereby amended by inserting after clause Twenty-second D, inserted by chapter 260 of the acts of 2006, the following clause:-
Twenty-second E, Real estate to the full amount of the taxable valuation of real property of members of the National Guard or National Guard reservists who were domiciled in the commonwealth for at least 6 months before entering service or who were domiciled in the commonwealth for 5 consecutive years next before the date for filing for exemption under this clause, which is occupied by them or their spouse as their domicile for any period of active National Guard service outside the commonwealth plus 180 days; provided, however, that if more than 1 period of active duty outside the commonwealth is performed during the year, the additional 180 days shall be added to only 1 such period of active duty.
No real estate shall be so exempt which has been conveyed to evade taxation. Three-quarters of the amount of the exemption shall be borne by the commonwealth, and the state treasurer shall annually reimburse the city or town for such portion of the tax which otherwise would have been collected for this exemption.
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An Act relative to the small commercial tax exemption
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H2952
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HD173
| 193
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{'Id': 'MJS3', 'Name': 'Michael J. Soter', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJS3', 'ResponseDate': '2023-01-10T13:52:10.383'}
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[{'Id': 'MJS3', 'Name': 'Michael J. Soter', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJS3', 'ResponseDate': '2023-01-10T13:52:10.3833333'}, {'Id': 'AJS1', 'Name': 'Adam Scanlon', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AJS1', 'ResponseDate': '2023-01-11T10:32:09.5933333'}, {'Id': 'FJB1', 'Name': 'F. Jay Barrows', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/FJB1', 'ResponseDate': '2023-01-13T12:15:04.6133333'}, {'Id': 'DFD1', 'Name': 'David F. DeCoste', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DFD1', 'ResponseDate': '2023-04-05T16:51:33.6733333'}, {'Id': 'SWG1', 'Name': 'Susan Williams Gifford', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SWG1', 'ResponseDate': '2023-01-11T12:58:34.47'}, {'Id': 'DKM1', 'Name': 'David K. Muradian, Jr.', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DKM1', 'ResponseDate': '2023-02-06T10:04:28.2066667'}, {'Id': 'AJP1', 'Name': 'Angelo J. Puppolo, Jr.', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AJP1', 'ResponseDate': '2023-01-11T12:33:32.02'}, {'Id': 'AMS2', 'Name': 'Alyson M. Sullivan-Almeida', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AMS2', 'ResponseDate': '2023-02-09T16:52:41.38'}, {'Id': 'MSV1', 'Name': 'Marcus S. Vaughn', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MSV1', 'ResponseDate': '2023-01-11T15:24:15.57'}]
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Bill
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By Representative Soter of Bellingham, a petition (accompanied by bill, House, No. 2952) of Michael J. Soter and others relative to the amount and valuation for eligibility for a tax exemption on commercial property. Revenue.
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SECTION 1. Section 5I of chapter 59 of the General Laws, as appearing in the 2016 Official Edition, is hereby amended by striking in lines 6 and 7, the words “not more than ten percent of the value of the parcel;” and inserting in place thereof the following:-
“an amount accepted by the local legislative body, not to exceed twenty percent of the value of the parcel;”.
SECTION 2. Section 5I of said chapter 59, as so appearing, is hereby amended by striking in line 14, the words “one million dollars” and inserting in place thereof the following:-
“an amount accepted by the local legislative body, not to exceed four million dollars”.
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An Act to promote adoption
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H2953
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HD175
| 193
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{'Id': 'MJS3', 'Name': 'Michael J. Soter', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJS3', 'ResponseDate': '2023-01-10T12:06:42.293'}
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[{'Id': 'MJS3', 'Name': 'Michael J. Soter', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJS3', 'ResponseDate': '2023-01-10T12:06:42.2933333'}, {'Id': 'FJB1', 'Name': 'F. Jay Barrows', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/FJB1', 'ResponseDate': '2023-01-13T12:13:35.9833333'}, {'Id': 'DRB1', 'Name': 'Donald R. Berthiaume, Jr.', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DRB1', 'ResponseDate': '2023-02-15T14:53:52.4'}, {'Id': 'DFD1', 'Name': 'David F. DeCoste', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DFD1', 'ResponseDate': '2023-01-31T07:40:03.12'}, {'Id': 'PJD1', 'Name': 'Paul J. Donato', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PJD1', 'ResponseDate': '2023-01-18T14:59:19.8766667'}, {'Id': 'TFB1', 'Name': 'Tricia Farley-Bouvier', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/TFB1', 'ResponseDate': '2023-02-08T14:26:18.4266667'}, {'Id': 'KNF1', 'Name': 'Kimberly N. Ferguson', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/KNF1', 'ResponseDate': '2023-01-19T10:47:55.9566667'}, {'Id': 'S_G1', 'Name': 'Sean Garballey', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/S_G1', 'ResponseDate': '2023-02-13T16:39:34.33'}, {'Id': 'SWG1', 'Name': 'Susan Williams Gifford', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SWG1', 'ResponseDate': '2023-01-11T12:58:06.9066667'}, {'Id': 'PAH1', 'Name': 'Patricia A. Haddad', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PAH1', 'ResponseDate': '2023-01-11T11:56:28.0233333'}, {'Id': 'HEK1', 'Name': 'Hannah Kane', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/HEK1', 'ResponseDate': '2023-01-12T09:02:49.0266667'}, {'Id': 'KPL1', 'Name': 'Kathleen R. LaNatra', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/KPL1', 'ResponseDate': '2023-02-01T13:01:39.2433333'}, {'Id': 'JDM1', 'Name': 'Joseph D. McKenna', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JDM1', 'ResponseDate': '2023-01-11T21:24:50.8333333'}, {'Id': 'DKM1', 'Name': 'David K. Muradian, Jr.', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DKM1', 'ResponseDate': '2023-02-06T10:05:20.3966667'}, {'Id': 'BWM1', 'Name': 'Brian W. Murray', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BWM1', 'ResponseDate': '2023-02-01T13:01:38.43'}, {'Id': 'KWP1', 'Name': 'Kelly W. Pease', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/KWP1', 'ResponseDate': '2023-01-26T08:11:18.6466667'}, {'Id': 'AJP1', 'Name': 'Angelo J. Puppolo, Jr.', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AJP1', 'ResponseDate': '2023-01-11T12:33:51.54'}, {'Id': 'AMS2', 'Name': 'Alyson M. Sullivan-Almeida', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AMS2', 'ResponseDate': '2023-02-09T16:53:37.5433333'}, {'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-04-03T10:18:03.84'}, {'Id': 'MSV1', 'Name': 'Marcus S. Vaughn', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MSV1', 'ResponseDate': '2023-01-11T15:21:39.05'}]
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Bill
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By Representative Soter of Bellingham, a petition (accompanied by bill, House, No. 2953) of Michael J. Soter and others relative to a taxpayer exemption for adopted children. Revenue.
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SECTION 1. Paragraph (5) of subsection (b) of part B of section 3 of chapter 62 of the 2016 Official Edition of the General Laws is hereby amended by striking paragraph (5) in its entirety and inserting in place thereof the following:-
(5) An amount equal to the total expenses paid by the taxpayer within the taxable year to adopt children from private and or public adoption agencies. Expenses shall consist of fees paid to any agency licensed to place children for adoption, attorneys fees, court fees, and medical expenses, including copayments for medical services, incurred in the adoption process of a minor child.
SECTION 2. Section 6 of said chapter 62 is hereby amended by adding the following subsection:-
(u) An refundable adoption tax credit of $2,500 per adopted child from foster care and or an refundable adoption tax credit of $2,000 per adopted child from a private and or public adoption agency in a calendar year shall be allowed to one adoptive parent against any taxes due pursuant to this chapter.
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An Act relative to property tax relief for 100% disabled veterans
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H2954
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HD176
| 193
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{'Id': 'MJS3', 'Name': 'Michael J. Soter', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJS3', 'ResponseDate': '2023-01-10T12:05:03.563'}
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[{'Id': 'MJS3', 'Name': 'Michael J. Soter', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJS3', 'ResponseDate': '2023-01-10T12:05:03.5633333'}, {'Id': 'JCD1', 'Name': 'James C. Arena-DeRosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JCD1', 'ResponseDate': '2023-02-22T11:55:11.7466667'}, {'Id': 'JBA1', 'Name': 'Jennifer Balinsky Armini', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBA1', 'ResponseDate': '2023-02-01T09:15:47.13'}, {'Id': 'FJB1', 'Name': 'F. Jay Barrows', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/FJB1', 'ResponseDate': '2023-01-13T12:15:41.0966667'}, {'Id': 'DRB1', 'Name': 'Donald R. Berthiaume, Jr.', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DRB1', 'ResponseDate': '2023-02-15T14:57:41.6733333'}, {'Id': 'S_C1', 'Name': 'Simon Cataldo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/S_C1', 'ResponseDate': '2023-02-27T11:12:10.0866667'}, {'Id': 'T_C1', 'Name': 'Tackey Chan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/T_C1', 'ResponseDate': '2023-03-24T10:05:17.6233333'}, {'Id': 'JSC1', 'Name': 'Josh S. Cutler', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JSC1', 'ResponseDate': '2023-02-22T14:16:39.6633333'}, {'Id': 'ALD1', 'Name': "Angelo L. D'Emilia", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/ALD1', 'ResponseDate': '2023-01-31T12:10:32.5466667'}, {'Id': 'DFD1', 'Name': 'David F. DeCoste', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DFD1', 'ResponseDate': '2023-01-31T07:39:03.5833333'}, {'Id': 'PJD2', 'Name': 'Peter J. Durant', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PJD2', 'ResponseDate': '2023-01-19T12:56:54.0133333'}, {'Id': 'RME1', 'Name': 'Rodney M. Elliott', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RME1', 'ResponseDate': '2023-01-11T15:21:07.2466667'}, {'Id': 'KNF1', 'Name': 'Kimberly N. Ferguson', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/KNF1', 'ResponseDate': '2023-01-19T10:48:23.0466667'}, {'Id': 'CRF1', 'Name': 'Christopher Richard Flanagan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CRF1', 'ResponseDate': '2023-02-23T11:37:51.8166667'}, {'Id': 'S_G1', 'Name': 'Sean Garballey', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/S_G1', 'ResponseDate': '2023-02-23T15:00:30.63'}, {'Id': 'SWG1', 'Name': 'Susan Williams Gifford', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SWG1', 'ResponseDate': '2023-01-11T12:58:47.41'}, {'Id': 'KIG1', 'Name': 'Kenneth I. Gordon', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/KIG1', 'ResponseDate': '2023-02-24T14:49:46.9733333'}, {'Id': 'RMH2', 'Name': 'Ryan M. Hamilton', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RMH2', 'ResponseDate': '2023-02-22T14:45:15.9033333'}, {'Id': 'C_H1', 'Name': 'Christopher Hendricks', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/C_H1', 'ResponseDate': '2023-02-22T13:27:17.73'}, {'Id': 'HEK1', 'Name': 'Hannah Kane', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/HEK1', 'ResponseDate': '2023-01-12T09:02:29.51'}, {'Id': 'ACM1', 'Name': 'Adrian C. Madaro', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/ACM1', 'ResponseDate': '2023-04-18T16:04:17.5533333'}, {'Id': 'jwm1', 'Name': 'Joseph W. McGonagle, Jr.', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jwm1', 'ResponseDate': '2023-09-20T15:56:58.53'}, {'Id': 'JDM1', 'Name': 'Joseph D. McKenna', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JDM1', 'ResponseDate': '2023-01-11T21:23:51.2633333'}, {'Id': 'JMM1', 'Name': 'James M. Murphy', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JMM1', 'ResponseDate': '2023-02-23T12:07:43.5766667'}, {'Id': 'BWM1', 'Name': 'Brian W. Murray', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BWM1', 'ResponseDate': '2023-02-01T13:03:01.7733333'}, {'Id': 'KWP1', 'Name': 'Kelly W. Pease', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/KWP1', 'ResponseDate': '2023-01-25T14:31:11.7933333'}, {'Id': 'AJP1', 'Name': 'Angelo J. Puppolo, Jr.', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AJP1', 'ResponseDate': '2023-01-11T12:33:14.8833333'}, {'Id': 'D_R1', 'Name': 'David Allen Robertson', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/D_R1', 'ResponseDate': '2023-02-28T07:43:03.3933333'}, {'Id': 'AMS2', 'Name': 'Alyson M. Sullivan-Almeida', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AMS2', 'ResponseDate': '2023-02-27T14:53:08.0466667'}, {'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-04-03T10:21:43.7966667'}, {'Id': 'JRT1', 'Name': 'Jeffrey Rosario Turco', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JRT1', 'ResponseDate': '2023-01-20T08:00:41.9466667'}, {'Id': 'AXV1', 'Name': 'Andres X. Vargas', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AXV1', 'ResponseDate': '2023-09-19T12:27:07.76'}, {'Id': 'MSV1', 'Name': 'Marcus S. Vaughn', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MSV1', 'ResponseDate': '2023-01-11T15:21:48.3466667'}, {'Id': 'SLG1', 'Name': 'Susannah M. Whipps', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SLG1', 'ResponseDate': '2023-01-11T11:53:51.0933333'}, {'Id': 'BLW1', 'Name': 'Bud L. Williams', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BLW1', 'ResponseDate': '2023-02-08T19:36:31.8466667'}, {'Id': 'SGX1', 'Name': 'Steven George Xiarhos', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SGX1', 'ResponseDate': '2023-01-28T15:03:34.0833333'}, {'Id': 'JDZ1', 'Name': 'Jonathan D. Zlotnik', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JDZ1', 'ResponseDate': '2023-03-01T13:09:42.09'}, {'Id': 'MRS1', 'Name': 'Margaret R. Scarsdale', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MRS1', 'ResponseDate': '2023-04-10T12:28:02.0833333'}]
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Bill
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By Representative Soter of Bellingham, a petition (accompanied by bill, House, No. 2954) of Michael J. Soter and others relative to property taxes for 100% disabled veterans. Revenue.
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SECTION 1. Section 5 of Chapter 59 of the General Laws, as appearing in the 2018 Official Edition, is hereby amended by striking out the words:-
“permanent and total disability, and who by reason of such disability have received assistance in acquiring ''specially adapted housing'' under laws administered by the Veterans Administration to the amount of ten thousand dollars of the taxable valuation of real property or the sum of $1,500, whichever would result in an abatement of the greater amount of actual taxes due, provided, that such real estate is occupied as his domicile by such person, and provided, further, that if said property be greater than a single family house then only that value of so much of said house as is occupied by said person as his domicile or a proportionate part of $1,500, whichever would result in an abatement of the greater amount of actual taxes due, shall be exempted”
and inserts in place thereof the following:- “100 percent service-connected permanent, and total disability, may receive a full property tax exemption on the real property that the veteran resides in as his/her primary residence, provided, that such real estate is owned or deeded in the name of the qualified veteran or his or her spouse.”
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An Act relative to local control of boat excise revenue
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H2955
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HD422
| 193
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{'Id': 'WMS1', 'Name': 'William M. Straus', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/WMS1', 'ResponseDate': '2023-01-12T16:54:34.763'}
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[{'Id': 'WMS1', 'Name': 'William M. Straus', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/WMS1', 'ResponseDate': '2023-01-12T16:54:34.7633333'}]
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Bill
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By Representative Straus of Mattapoisett, a petition (accompanied by bill, House, No. 2955) of William M. Straus relative to local control of boat excise revenue. Revenue.
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SECTION 1. Section 2 of chapter 60B of the General Laws, as appearing in the 2018 Official Edition, is hereby amended by inserting after the word "forty" in line 61 the following sentence:-
A city or town may change the per cent of said excise that is credited to its municipal waterways improvement and maintenance fund by a vote of its legislative body; provided, however, that a legislative body shall not decrease the excise credited to its municipal waterways improvement and maintenance fund below fifty per cent.
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An Act relative to conservation restrictions
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H2956
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HD3177
| 193
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{'Id': 'WMS1', 'Name': 'William M. Straus', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/WMS1', 'ResponseDate': '2023-01-20T10:31:20.337'}
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[{'Id': 'WMS1', 'Name': 'William M. Straus', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/WMS1', 'ResponseDate': '2023-01-20T10:31:20.3366667'}]
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Bill
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By Representative Straus of Mattapoisett, a petition (accompanied by bill, House, No. 2956) of William M. Straus relative to taxation for certain land subject to conservation restrictions. Revenue.
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Section 1 of chapter 61B of the General Laws, as appearing in the 2018 Official Edition, is hereby amended by adding after the first paragraph the following new paragraph:-
Land not less than three acres in area shall be deemed to be recreational land if it is subject to a conservation restriction in perpetuity as defined under section 31 of chapter 184.
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Whereas, The deferred operation of this act would tend to defeat its purpose, which is to provide for conservation restrictions, 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 relative to monthly child tax credit payments
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H2957
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HD405
| 193
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{'Id': 'JRT1', 'Name': 'Jeffrey Rosario Turco', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JRT1', 'ResponseDate': '2023-01-12T15:38:05.807'}
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[{'Id': 'JRT1', 'Name': 'Jeffrey Rosario Turco', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JRT1', 'ResponseDate': '2023-01-12T15:38:05.8066667'}, {'Id': 'DFD1', 'Name': 'David F. DeCoste', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DFD1', 'ResponseDate': '2023-04-05T17:17:08.2766667'}, {'Id': 'CLG1', 'Name': 'Carmine Lawrence Gentile', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CLG1', 'ResponseDate': '2023-02-08T11:47:26.0366667'}, {'Id': 'PJK1', 'Name': 'Patrick Joseph Kearney', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PJK1', 'ResponseDate': '2023-02-16T16:56:53.4466667'}]
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Bill
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By Representative Turco of Winthrop, a petition (accompanied by bill, House, No. 2957) of Jeffrey Rosario Turco, Carmine Lawrence Gentile and Patrick Joseph Kearney relative to monthly child tax credit payments. Revenue.
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SECTION 1. Subsection (y) of section 6 of chapter 62 of the General Laws, as amended by section 33 of chapter 102 of the acts of 2021, is hereby further amended by striking out the words “: (i) at least 1 individual under the age of 12 who qualifies for exemption as a dependent under section 151 of the Code; or (ii)”.
SECTION 2. Said section 6 of said chapter 62, as most recently amended by section 29 of chapter 24 of the acts of 2021, is hereby further amended by adding the following subsection:-
(aa)(1) As used in this subsection the following terms shall, unless the context clearly requires otherwise, have the following meanings:
“Maintains a household”, furnishes over half the cost of maintaining the household in the taxable year.
“Qualifying child”, an individual between the ages of 1 day old and 16 years old who qualifies for exemption as a dependent under section 151 of the Code.
(2) A taxpayer who maintains a household that includes as a member at least 1 qualifying child shall be allowed a refundable credit in an amount equal to $250 per month per qualifying child; 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.
(3) The commissioner shall establish a program to make payments on a monthly basis to taxpayers of $250 per qualifying child for each month of the year that the taxpayer maintains a household that includes as a member at least 1 qualifying child. The commissioner shall establish an online portal that allows taxpayers to: (i) elect not to receive payments under this subsection and (ii) provide information to the commissioner relevant to a modification under this subsection, including but not limited to birth, aging or death of a qualifying child.
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An Act to establish a local community newspaper subscription tax credit
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H2958
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HD1518
| 193
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{'Id': 'JRT1', 'Name': 'Jeffrey Rosario Turco', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JRT1', 'ResponseDate': '2023-01-18T14:51:14.403'}
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[{'Id': 'JRT1', 'Name': 'Jeffrey Rosario Turco', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JRT1', 'ResponseDate': '2023-01-18T14:51:14.4033333'}, {'Id': 'JJC0', 'Name': 'John J. Cronin', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JJC0', 'ResponseDate': '2023-02-07T08:52:46.8'}, {'Id': 'MMD1', 'Name': 'Michelle M. DuBois', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MMD1', 'ResponseDate': '2023-02-07T21:37:17.1133333'}, {'Id': 'JAG1', 'Name': 'Jessica Ann Giannino', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JAG1', 'ResponseDate': '2023-02-01T11:27:42.5266667'}, {'Id': 'A_G0', 'Name': 'Adam Gomez', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/A_G0', 'ResponseDate': '2023-02-10T13:28:12.7466667'}, {'Id': 'PJK1', 'Name': 'Patrick Joseph Kearney', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PJK1', 'ResponseDate': '2023-02-16T15:55:23.87'}, {'Id': 'MJM2', 'Name': 'Mathew J. Muratore', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJM2', 'ResponseDate': '2023-03-09T10:23:07.7166667'}, {'Id': 'DAS1', 'Name': 'Danillo A. Sena', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DAS1', 'ResponseDate': '2023-02-15T12:31:02.0233333'}]
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Bill
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By Representative Turco of Winthrop, a petition (accompanied by bill, House, No. 2958) of Jeffrey Rosario Turco and others for legislation to establish a local community newspaper subscription tax credit. Revenue.
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Section 6 of chapter 62 of the General Laws, as most recently amended by section 103 of chapter 268 of the acts of 2022, is hereby further amended by adding the following subsection:-
(dd)(1) For purposes of this subsection, “local community newspaper” shall mean any print or digital publication that includes: (i) the primary content of such publication is original content derived from primary sources and relating to news and current events; (ii) such publication primarily serves the needs of a regional or local community; and (iii) the publisher of such publication employs at least 1 local news journalist who resides in such regional or local community.
(2) A taxpayer shall be allowed a credit equal to $250 for paid subscriptions to 1 or more local community newspapers for the personal use of the taxpayer, against the tax liability imposed by this chapter.
(3) To be eligible for a credit under this subsection the primary residence of the taxpayer’s paid local community newspaper subscription shall be in the commonwealth.
(4) Statewide or national newspaper subscriptions are not eligible for a credit under this subsection.
(5) A taxpayer eligible for and claims the credit allowed under this subsection in a taxable year with respect to local community newspaper subscriptions shall be eligible for the credit in each subsequent taxable year, subject to the continued subscription to local community newspaper.
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An Act allowing for a tax credit for rent paid on the personal residence of the taxpayer
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H2959
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HD716
| 193
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{'Id': 'C_T1', 'Name': 'Chynah Tyler', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/C_T1', 'ResponseDate': '2023-01-17T11:17:07.107'}
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[{'Id': 'C_T1', 'Name': 'Chynah Tyler', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/C_T1', 'ResponseDate': '2023-01-17T11:17:07.1066667'}]
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Bill
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By Representative Tyler of Boston, a petition (accompanied by bill, House, No. 2959) of Chynah Tyler for legislation to authorize tax credits for rent paid on personal residences of taxpayers. Revenue.
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Section 3 of chapter 62 of the General Laws is hereby amended by striking out subsection B(a)(9) and inserting in place thereof the following subsection:-
In the case of an individual who pays rent for his principal place of residence in excess of 30 percent of the taxpayer’s gross income for such taxable year and such residence is located in the commonwealth, an amount equal to the applicable percentage of such excess as follows:
(i) 100% for an individual whose gross income is not over $25,000, (ii) 75% for an individual whose gross income is over $25,000, but not over $50,000, (iii) 50% for an individual whose gross income is over $50,000, but not over $75,000, (iv) 25% for an individual whose gross income is over $75,000, but not over $100,000, or (v) a deduction not to exceed $3,000 for a single person, for a person that qualifies as a head of household under section two (b) of the Code, or for a husband and wife that together make over $100,000 in gross income.
The term “rent” shall include any amount paid for utilities of a type taken into account for purposes of determining the standard utility allowance, but for purposes of determining the amount of credit allowed under this subsection rent shall be capped at 125% of the fair market rent (including the standard utility allowance) as determined by the United States Department of Housing and Urban Development.
SECTION 2. This act shall take effect for tax years beginning on or after January 1, 2024.
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An Act relative to removing liquor license caps in communities
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H296
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HD3480
| 193
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{'Id': 'PKF1', 'Name': 'Paul K. Frost', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PKF1', 'ResponseDate': '2023-01-20T13:02:55.79'}
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[{'Id': 'PKF1', 'Name': 'Paul K. Frost', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PKF1', 'ResponseDate': '2023-01-20T13:02:55.79'}]
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Bill
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By Representative Frost of Auburn, a petition (accompanied by bill, House, No. 296) of Paul K. Frost relative to removing liquor license caps in cities and towns. Consumer Protection and Professional Licensure.
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SECTION 1. Section 12 of chapter 138 of the General Laws, as appearing in the 2018 official edition, is hereby amended by striking out, in lines 79 to 81, inclusive, the words “, notwithstanding any limitation on the number of licenses the city or town is authorized to grant in section 17,” and inserting in place thereof the following words:- “pursuant to the municipal plan as required by section 17.”
SECTION 2. Said section 12 of said chapter 138, as so appearing, is hereby further amended by striking out, in lines 107 to 109, inclusive, the words “and irrespective of any limitation of number of licenses contained in section seventeen”
SECTION 3. The first paragraph of section 14 of said chapter 138, as so appearing, is hereby amended by striking out the first sentence and inserting in place thereof the following sentence:- Special licenses for the sale of all alcoholic beverages or wine and malt beverages only, or any of them, may be issued, as determined by the municipality, by the local licensing authorities to the responsible manager of any indoor or outdoor activity or enterprise or to the responsible manager of any nonprofit organization conducting any indoor or outdoor activity or enterprise.
SECTION 4 . Section 17 of said chapter 138, as so appearing in the 2018 official edition, is hereby amended by striking out the introductory paragraph and the first 4 paragraphs and inserting in place thereof the following 3 paragraphs:-
Section 17. A city or town, except the city of Boston, shall determine the number of all alcoholic beverage or wines and malt beverage licenses to be issued by its local licensing authority under sections 12, 14 and 15F, including the number of seasonal licenses.
A city or town, except the city of Boston, that seeks to grant additional licenses on or after January 1, 2022 under sections 12, 14 and 15F shall adopt a plan that is approved by the mayor, city council or board of selectmen. The plan shall determine the process for granting additional licenses; provided, however, that:
(i) at least 1 public hearing regarding the plan shall be conducted by the city council, board of selectmen or governing body of the city or town; and (ii) the city or town shall notify the alcoholic beverages control commission of the public hearing.
The governing body of each city or town, except the city of Boston, shall hold a public hearing regarding a license application within 30 days of the date of the license application.
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An Act to raise estate tax threshold to $2M and eliminate cliff
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H2960
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HD1465
| 193
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{'Id': 'E_U1', 'Name': 'Erika Uyterhoeven', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/E_U1', 'ResponseDate': '2023-01-17T13:12:19.45'}
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[{'Id': 'E_U1', 'Name': 'Erika Uyterhoeven', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/E_U1', 'ResponseDate': '2023-01-17T13:12:19.45'}, {'Id': 'L_S1', 'Name': 'Lindsay N. Sabadosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/L_S1', 'ResponseDate': '2023-01-26T09:13:52.1333333'}, {'Id': 'CLG1', 'Name': 'Carmine Lawrence Gentile', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CLG1', 'ResponseDate': '2023-01-26T09:13:52.1333333'}, {'Id': 'DAL1', 'Name': 'David Henry Argosky LeBoeuf', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DAL1', 'ResponseDate': '2023-01-26T09:13:52.1333333'}, {'Id': 'JKH1', 'Name': 'James K. Hawkins', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JKH1', 'ResponseDate': '2023-01-30T10:56:03.6366667'}, {'Id': 'BWM1', 'Name': 'Brian W. Murray', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BWM1', 'ResponseDate': '2023-01-30T10:56:03.6366667'}, {'Id': 'JCD1', 'Name': 'James C. Arena-DeRosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JCD1', 'ResponseDate': '2023-02-01T12:30:40.01'}, {'Id': 'S_M1', 'Name': 'Samantha Montaño', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/S_M1', 'ResponseDate': '2023-02-04T20:16:19.1466667'}, {'Id': 'M_C1', 'Name': 'Mike Connolly', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C1', 'ResponseDate': '2023-02-04T20:16:19.1466667'}, {'Id': 'RLR0', 'Name': 'Rebecca L. Rausch', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RLR0', 'ResponseDate': '2023-02-07T14:49:32.8833333'}, {'Id': 'PLC1', 'Name': 'Peter Capano', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PLC1', 'ResponseDate': '2023-02-07T14:49:32.8833333'}, {'Id': 'CPB2', 'Name': 'Christine P. Barber', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CPB2', 'ResponseDate': '2023-02-10T10:58:56.3133333'}, {'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-02-13T13:28:39.2966667'}, {'Id': 'SCO1', 'Name': 'Steven Owens', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SCO1', 'ResponseDate': '2023-02-16T16:08:36.97'}, {'Id': 'RME1', 'Name': 'Rodney M. Elliott', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RME1', 'ResponseDate': '2023-02-27T16:51:51.7066667'}, {'Id': 'RAM1', 'Name': 'Rita A. Mendes', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RAM1', 'ResponseDate': '2023-02-27T16:51:51.7066667'}, {'Id': 'DAS1', 'Name': 'Danillo A. Sena', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DAS1', 'ResponseDate': '2023-02-27T16:51:51.7066667'}, {'Id': 'N_H1', 'Name': 'Natalie M. Higgins', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/N_H1', 'ResponseDate': '2023-03-16T14:54:00.19'}, {'Id': 'REH1', 'Name': 'Russell E. Holmes', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/REH1', 'ResponseDate': '2023-03-16T14:54:00.19'}, {'Id': 'C_H1', 'Name': 'Christopher Hendricks', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/C_H1', 'ResponseDate': '2023-03-22T10:05:27.57'}, {'Id': 'AFC1', 'Name': 'Antonio F. D. Cabral', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AFC1', 'ResponseDate': '2023-04-10T12:46:25.5033333'}, {'Id': 'MCD1', 'Name': 'Marjorie C. Decker', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MCD1', 'ResponseDate': '2023-05-15T16:27:19.4466667'}]
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Bill
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By Representative Uyterhoeven of Somerville, a petition (accompanied by bill, House, No. 2960) of Erika Uyterhoeven and others for legislation to raise the estate tax threshold. Revenue.
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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 relative to income tax rates
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H2961
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HD1472
| 193
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{'Id': 'E_U1', 'Name': 'Erika Uyterhoeven', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/E_U1', 'ResponseDate': '2023-01-17T12:15:12.94'}
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[{'Id': 'E_U1', 'Name': 'Erika Uyterhoeven', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/E_U1', 'ResponseDate': '2023-01-17T12:15:12.94'}]
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Bill
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By Representative Uyterhoeven of Somerville, a petition (accompanied by bill, House, No. 2961) of Erika Uyterhoeven relative to income tax rates. Revenue.
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SECTION 1. Section 4 of Chapter 62 of the General Laws is hereby amended by striking lines 10 and 11, inclusive, and inserting in place thereof the following:-
(b) Part B taxable income shall be taxed at the rate of 6.0 per cent for tax years beginning on or after January 1, 2023.
SECTION 2. Subparagraph (1) of paragraph (b) of part B of section 3 of chapter 62 of the General Laws, as appearing in the 2016 Official Edition, is hereby amended by striking out clause (A) and inserting in place thereof the following clause:-
(A) a personal exemption of $6,600 for tax years beginning on or after January 1, 2023,
For taxable years beginning on or after January 1, 2024, the personal exemption shall be: (i) the exemption in the previous year plus $275 if the inflation-adjusted growth in baseline taxes in the fiscal year ending the June 30 of the previous year exceeds 2.5 per cent and the inflation-adjusted change in baseline taxes for each consecutive 3 month period reported by the commissioner between August and December of the previous year is greater than 0; or (ii) the personal exemption in effect for the prior year. On or before October 15 of each year, the commissioner shall submit a report to the secretary of administration, the house and senate committees on ways and means and the joint committee on revenue providing a preliminary statement of the personal exemption for taxable years beginning on or after the following January 1. On or before December 15, the commissioner shall make a final statement of the personal exemption for the following year to the same recipients.
SECTION 3. Subparagraph (1A) of said paragraph (b) of said part B of said section 3 of said chapter 62, as so appearing, is hereby amended by striking out clause (A) and inserting in place thereof the following clause:-
(A) a personal exemption of $10,200 for tax years beginning on or after January 1, 2023,
For taxable years beginning on or after January 1, 2024, the personal exemption shall be: (i) the exemption in the previous year plus $425 if the inflation-adjusted growth in baseline taxes in the fiscal year ending the June 30 of the previous year exceeds 2.5 per cent and the inflation-adjusted change in baseline taxes for each consecutive 3 month period reported by the commissioner between August and December of the previous year is greater than 0; or (ii) the personal exemption in effect for the prior year. On or before October 15 of each year, the commissioner shall submit a report to the secretary of administration, the house and senate committees on ways and means and the joint committee on revenue providing a preliminary statement of the personal exemption for taxable years beginning on or after the following January 1. On or before December 15, the commissioner shall make a final statement of the personal exemption for the following year to the same recipients.
SECTION 4. Subparagraph (2) of said paragraph (b) of said part B of said section 3 of said chapter 62, as so appearing, is hereby amended by striking out clause (A) and inserting in place thereof the following clause:-
(A) a personal exemption of $13,200 for tax years beginning on or after January 1, 2023,
For taxable years beginning on or after January 1, 2024, the personal exemption shall be: (i) the exemption in the previous year plus $550 if the inflation-adjusted growth in baseline taxes in the fiscal year ending the June 30 of the previous year exceeds 2.5 per cent and the inflation-adjusted change in baseline taxes for each consecutive 3 month period reported by the commissioner between August and December of the previous year is greater than 0; or (ii) the personal exemption in effect for the prior year. On or before October 15 of each year, the commissioner shall submit a report to the secretary of administration, the house and senate committees on ways and means and the joint committee on revenue providing a preliminary statement of the personal exemption for taxable years beginning on or after the following January 1. On or before December 15, the commissioner shall make a final statement of the personal exemption for the following year to the same recipients.
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An Act to create and sustain jobs through development of employee-owned businesses and cooperatives
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H2962
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HD1485
| 193
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{'Id': 'E_U1', 'Name': 'Erika Uyterhoeven', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/E_U1', 'ResponseDate': '2023-01-17T13:04:46.77'}
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[{'Id': 'E_U1', 'Name': 'Erika Uyterhoeven', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/E_U1', 'ResponseDate': '2023-01-17T13:04:46.77'}]
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Bill
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By Representative Uyterhoeven of Somerville, a petition (accompanied by bill, House, No. 2962) of Erika Uyterhoeven relative to the taxation of employee-owned businesses and cooperatives. Revenue.
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SECTION 1. Paragraph (2) of subsection (a) of section 2 of chapter 62 of the General laws is hereby amended by inserting after subparagraph (Q) the following 2 subparagraphs:-
(R) For taxable years beginning on or after January 1, 2025, to the extent included in federal adjusted gross income and to the extent otherwise subject to taxation pursuant to this chapter, an amount equal to any gain recognized on the sale by the taxpayer of an ownership interest in a qualified business if the business was transferred to:
(1) An employee stock ownership plan as defined in section 4975(e)(7) of the Code,;
(2) An S corporation of the commonwealth owned by an employee stock ownership plan;
(3) An eligible worker-owned cooperative as defined in section 1042(c)(2) of the Code;
(4) A worker-owner cooperative operating as a for-profit entity organized under Massachusetts law, whose articles of organization, bylaws, or other similar organizational documents provide for a class of voting membership interests that may only be owned by workers of the entity and which, except for limited major decisions, are the only class of membership interests in the entity given voting power and give each worker-owner one vote on each matter put to the worker-owners for a vote; or
(5) If the business provides housing, a cooperative housing corporation organized under chapter 157B;
provided that, the transferee entity owns and controls at least 51 per cent of all outstanding employer securities issued by the qualified business.
For purposes of this subparagraph, "qualified business" means a business with fewer than 500 employees whose securities are not publicly traded on any stock exchange and that is organized in the commonwealth or whose principal place of business is within the commonwealth
including a corporation, an S corporation, a limited liability company, a limited liability partnership, a sole proprietorship and all private entities related by common ownership or control.
(S) For taxable years beginning on or after January 1, 2025, to the extent included in federal adjusted gross income and to the extent otherwise subject to taxation pursuant to this chapter, an amount equal to the interest received during the taxable year by the taxpayer with respect to a qualified business acquisition loan.
For purposes of this subparagraph:
(1) "Qualified business" means a business with fewer than 500 employees whose securities are not publicly traded on any stock exchange and that is organized in the commonwealth or whose principal place of business is within the commonwealth including a corporation, an S corporation, a limited liability company, a limited liability partnership, a sole proprietorship and all private entities related by common ownership or control; and
(2) "Qualified business acquisition loan," including a loan or part of a series of loans, means:
(a) A loan of which at least 90 per cent of the proceeds are applied to the acquisition of majority ownership of a qualified business not owned by 1 of the following entities and that is given to 1 of the following entities, where the entity owns and controls at least 51 per cent of all outstanding employer securities issued by the qualified business:
(i) An employee stock ownership plan as defined in section 4975(e)(7) of the Code;
(ii) An S corporation of the commonwealth owned by an employee stock ownership plan;
(iii) An eligible worker-owned cooperative as defined in section 1042(c)(2) of the Code;
(iv) A worker-owner cooperative operating as a for-profit entity organized under Massachusetts law, whose articles of organization, bylaws, or other similar organizational documents provide for a class of
voting membership interests that may only be owned by workers of the entity and which, except for limited major decisions, are the only class of membership interests in the entity given voting power and give each worker-owner one vote on each matter put to the worker-owners for a vote; or
(v) If the business provides housing, a cooperative housing corporation organized under chapter 157B;
(b) A loan to a corporation that sponsors an employee stock ownership plan if all proceeds of the loan are loaned to the employee stock ownership plan to acquire for the plan all outstanding employer securities in a qualified business and the plan's repayment terms are substantially similar to the corporation's repayment terms; or
(c) A loan used to refinance a qualified business acquisition loan.
SECTION 2. Chapter 63 of the General Laws is hereby amended by inserting after section 31N the following 2 sections:-
Section 31O. (a) In determining the net income subject to taxation under this chapter for taxable years beginning on or after January 1, 2025, a business corporation may deduct, to the extent included in federal adjusted gross income and to the extent otherwise subject to taxation pursuant to this chapter, an amount equal to any gain recognized on the sale by the business corporation of an ownership interest in a qualified business if the business was transferred to:
(1) An employee stock ownership plan as defined in section 4975(e)(7) of the Code;
(2) An S corporation of the commonwealth owned by an employee stock ownership plan;
(3) An eligible worker-owned cooperative as defined in section 1042(c)(2) of the Code;
(4) A worker-owner cooperative operating as a for-profit entity organized under Massachusetts law, whose articles of organization, bylaws, or other similar organizational documents provide for a class of voting membership interests that may only be owned by workers of the entity and which, except for
limited major decisions, are the only class of membership interests in the entity given voting power and give each worker-owner one vote on each matter put to the worker-owners for a vote; or
(5) If the business provides housing, a cooperative housing corporation organized under chapter 157B; provided that, the transferee entity owns and controls at least 51 per cent of all outstanding employer securities issued by the qualified business.
(b) For purposes of this paragraph, "qualified business" means a business with fewer than 500 employees whose securities are not publicly traded on any stock exchange and that is organized in the commonwealth or whose principal place of business is within the commonwealth including a corporation, an S corporation, a limited liability company, a limited liability partnership, a sole proprietorship and all private entities related by common ownership or control.
Section 31P. (a) In determining the net income subject to taxation under this chapter for taxable years beginning on or after January 1, 2025, a business corporation may deduct, to the extent included in federal adjusted gross income and to the extent otherwise subject to taxation pursuant to this chapter, an amount equal to the interest received during the taxable year by the business corporation with respect to a qualified business acquisition loan.
(b) For purposes of this section:
(1) "Qualified business" means a business with fewer than 500 employees whose securities are not publicly traded on any stock exchange and that is organized in the commonwealth or whose principal place of business is within the commonwealth including a corporation, an S corporation, a limited liability company, a limited liability partnership, a sole proprietorship and all private entities related by common ownership or control; and
(2) "Qualified business acquisition loan," including a loan or part of a series of loans, means:
(a) A loan of which at least 90% of the proceeds are applied to the acquisition of majority ownership of a qualified business not owned by 1 of the following entities and that is given to 1 of the following entities, where the entity owns and controls at least 51 per cent of all outstanding employer securities issued by the qualified business:
(i) An employee stock ownership plan as defined in section 4975(e)(7) of the Code;
(ii) An S corporation of the commonwealth owned by an employee stock ownership plan;
(iii) An eligible worker-owned cooperative as defined in section 1042(c)(2) of the Code;
(iv) A worker-owner cooperative operating as a for-profit entity organized under Massachusetts law, whose articles of organization, bylaws, or other similar organizational documents provide for a class of voting membership interests that may only be owned by workers of the entity and which, except for limited major decisions, are the only class of membership interests in the entity given voting power and give each worker-owner one vote on each matter put to the worker-owners for a vote; or
(v) If the business provides housing, a cooperative housing corporation organized under chapter 157B;
(b) A loan to a corporation that sponsors an employee stock ownership plan if all proceeds of the loan are loaned to the employee stock ownership plan to acquire for the plan all outstanding employer securities in a qualified business and the plan's repayment terms are substantially similar to the corporation's repayment terms; or
(c) A loan used to refinance a qualified business acquisition loan.
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An Act relative to payments in lieu of taxation by organizations exempt from the property tax
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H2963
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HD2091
| 193
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{'Id': 'E_U1', 'Name': 'Erika Uyterhoeven', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/E_U1', 'ResponseDate': '2023-01-19T10:18:48.983'}
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[{'Id': 'E_U1', 'Name': 'Erika Uyterhoeven', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/E_U1', 'ResponseDate': '2023-01-19T10:18:48.9833333'}, {'Id': 'CPB2', 'Name': 'Christine P. Barber', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CPB2', 'ResponseDate': '2023-01-30T10:56:48.36'}, {'Id': 'DAL1', 'Name': 'David Henry Argosky LeBoeuf', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DAL1', 'ResponseDate': '2023-02-01T12:31:20.2433333'}, {'Id': 'S_M1', 'Name': 'Samantha Montaño', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/S_M1', 'ResponseDate': '2023-02-04T20:18:01.14'}, {'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-02-22T09:57:58.5033333'}, {'Id': 'PDJ0', 'Name': 'Patricia D. Jehlen', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PDJ0', 'ResponseDate': '2023-03-02T10:46:34.6833333'}, {'Id': 'L_S1', 'Name': 'Lindsay N. Sabadosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/L_S1', 'ResponseDate': '2023-03-06T15:52:01.2766667'}, {'Id': 'PAD1', 'Name': 'Patricia A. Duffy', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PAD1', 'ResponseDate': '2023-03-16T14:54:22.1766667'}, {'Id': 'N_H1', 'Name': 'Natalie M. Higgins', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/N_H1', 'ResponseDate': '2023-03-17T13:09:23.57'}, {'Id': 'SPK1', 'Name': 'Sally P. Kerans', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SPK1', 'ResponseDate': '2023-07-10T19:55:48.8866667'}, {'Id': 'RLR0', 'Name': 'Rebecca L. Rausch', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RLR0', 'ResponseDate': '2023-07-10T19:55:48.8866667'}]
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Bill
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By Representative Uyterhoeven of Somerville, a petition (accompanied by bill, House, No. 2963) of Erika Uyterhoeven and others relative to payments in lieu of taxation by organizations exempt from the property tax. Revenue.
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SECTION 1. Chapter 59 of the General Laws, is hereby amended by adding after section 5N the following section:-
Section 5O. Notwithstanding the provisions of section 5 or any other general or special law to the contrary, in a city or town that votes to accept this section pursuant to section 4 of Chapter 4, an organization exempt from taxation under clause third of said section 5 owning total property valued at or above fifteen million shall make payments in lieu of taxation on all real and personal property owned by the organization in the city or town equal to 25 percent of the amount that would be paid if the property were not exempt from taxation.
Any city or town that accepts this section shall adopt an ordinance or bylaw to provide for agreements between the municipality and organizations that may provide for exemptions from payment, consideration of community benefits as payment and administration of payments
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An Act to reform the charitable deduction
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H2964
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HD3073
| 193
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{'Id': 'E_U1', 'Name': 'Erika Uyterhoeven', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/E_U1', 'ResponseDate': '2023-01-20T08:09:34.187'}
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[{'Id': 'E_U1', 'Name': 'Erika Uyterhoeven', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/E_U1', 'ResponseDate': '2023-01-20T08:09:34.1866667'}, {'Id': 'L_S1', 'Name': 'Lindsay N. Sabadosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/L_S1', 'ResponseDate': '2023-01-26T09:15:21.6033333'}, {'Id': 'JKH1', 'Name': 'James K. Hawkins', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JKH1', 'ResponseDate': '2023-01-30T10:56:25.8733333'}, {'Id': 'DAL1', 'Name': 'David Henry Argosky LeBoeuf', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DAL1', 'ResponseDate': '2023-02-01T12:31:42.3533333'}, {'Id': 'M_C1', 'Name': 'Mike Connolly', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C1', 'ResponseDate': '2023-02-04T20:17:36.1066667'}, {'Id': 'DAS1', 'Name': 'Danillo A. Sena', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DAS1', 'ResponseDate': '2023-02-27T16:52:01.4866667'}, {'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-03-06T15:51:43.5566667'}, {'Id': 'N_H1', 'Name': 'Natalie M. Higgins', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/N_H1', 'ResponseDate': '2023-03-16T14:54:12.1133333'}, {'Id': 'SCO1', 'Name': 'Steven Owens', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SCO1', 'ResponseDate': '2023-05-02T13:42:21.9733333'}, {'Id': 'CLG1', 'Name': 'Carmine Lawrence Gentile', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CLG1', 'ResponseDate': '2023-07-10T19:56:10.91'}]
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Bill
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By Representative Uyterhoeven of Somerville, a petition (accompanied by bill, House, No. 2964) of Erika Uyterhoeven and others for legislation to reform the charitable deduction. 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 by striking out, in lines 151 and 152, the words “shall not be required to itemize their deductions in their federal income tax returns” and inserting in place thereof the following words:- "may only claim this deduction in a tax year in which they do not itemize their deductions in their federal income tax return".
SECTION 2. This Act shall apply to all tax years beginning after December 31, 2022.
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An Act to study estate tax reform and its costs
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H2965
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HD3078
| 193
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{'Id': 'E_U1', 'Name': 'Erika Uyterhoeven', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/E_U1', 'ResponseDate': '2023-01-20T08:27:33.723'}
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[{'Id': 'E_U1', 'Name': 'Erika Uyterhoeven', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/E_U1', 'ResponseDate': '2023-01-20T08:27:33.7233333'}]
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Bill
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By Representative Uyterhoeven of Somerville, a petition (accompanied by bill, House, No. 2965) of Erika Uyterhoeven that the Commissioner of Revenue conduct a study of estate tax reform and its costs. Revenue.
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SECTION 1. The Commissioner of Revenue is hereby directed to perform a thorough study and prepare a detailed report concerning the Commonwealth’s estate tax and potential reforms to said tax. The study and report shall address each of the topics listed in Section 2 of this Act. The Commissioner shall complete the report no later than December thirty-first, two thousand twenty-four, shall deliver copies of the report and supporting appendices to the Speaker of the House of Representatives, the President of the Senate, the chairs of the Committees on Ways and Means, and the co-chairs of the Joint Committee on Revenue by said date, and shall publish the report and supporting appendices on the Department of Revenue’s website by said date.
SECTION 2. The study and report ordered by Section 1 of this Act shall address each of the following topics and questions, along with other matters that the Commissioner deems pertinent:
(a) In recent years, what percent of annual deaths in the Commonwealth result in estate tax liabilities? How would that percentage change if the exemption threshold was raised to two million dollars?
(b) What percent of total deaths in recent years have taxable estates larger than three million dollars? Five million dollars? Ten million dollars?
(c) What would be the revenue impact of increasing the estate exemption threshold from one million dollars to two million dollars? What would be the additional revenue impact of also providing that the tax on estates larger than two million dollars could not reduce the after-tax value of the estate below two million dollars?
(d) What would be the revenue impact of instead excluding from taxation the first two million dollars of all taxable estates? What would be the incidence of tax reductions from such an exclusion among estates of different sizes?
(e) What would be the revenue impact of raising the marginal rate of tax on estates larger than twelve million dollars to seventeen percent? To eighteen percent? What would be the revenue impact of instead raising the marginal rate of tax on estates larger than fifteen million dollars to seventeen percent? To eighteen percent?
(f) For estates of between one and two million dollars, for what portion of such estates does a primary residence in Massachusetts constitute more than one-half of the value of the estate? More than three-quarters? Same question for estates of between two and three million dollars?
(g) What would be the revenue impact of granting to all estates of less than two million dollars an exemption of up to five hundred thousand dollars of the value of a primary residence in Massachusetts? Same question for an exemption of up to one million dollars of the value of a primary residence in Massachusetts? How would the benefit of such exemptions be distributed among all estates of between one and two million dollars? What percent of estates between one and two million dollars would owe no estate tax if allowed each of such exemptions?
(h) If there were an exemption, for any estate of less than two million dollars, equal to one million dollars multiplied by a fraction representing the percentage of the value of the
total estate consisting of a primary residence in Massachusetts, what would be the revenue impact. How would the benefit of such an exemption be distributed among all estates of between one and two million dollars? What percent of estates between one and two million dollars would owe no estate tax if allowed such an exemption? Same questions if the same exemption were available to any estate of less than three million dollars?
(i) Explain available mechanisms for using trusts, limited liability companies, and other mechanisms to transfer assets without estate tax liability. How much revenue is currently lost because of such strategies? To what extent would those lost revenues be avoided if Massachusetts had a gift tax, at estate tax rates, modeled on the federal gift tax? What if a Massachusetts gift tax, at estate tax rates, were instead modeled on the federal gift tax in effect on December thirty-first of the year two thousand? Are there other ways to close major estate tax avoidance strategies?
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An Act establishing a tax on local revenues from digital advertising
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H2966
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HD3144
| 193
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{'Id': 'E_U1', 'Name': 'Erika Uyterhoeven', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/E_U1', 'ResponseDate': '2023-01-17T11:56:19.9'}
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[{'Id': 'E_U1', 'Name': 'Erika Uyterhoeven', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/E_U1', 'ResponseDate': '2023-01-17T11:56:19.9'}]
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Bill
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By Representative Uyterhoeven of Somerville, a petition (accompanied by bill, House, No. 2966) of Erika Uyterhoeven for legislation to establish a tax on local revenues from digital advertising. Revenue.
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SECTION 1. The General Laws are hereby amended by inserting after chapter 64N the following chapter:
CHAPTER 64O
DIGITAL ADVERTISING LOCAL REVENUES TAX.
Section 1. As used in this chapter, terms shall have the following meanings:
(a) “annual revenues” means income or revenue from all sources, before any expenses or taxes, computed according to generally accepted accounting principles earned in the commonwealth.
(b) “assessable base” means the annual revenues derived from digital advertising services in the commonwealth.
(c) “commissioner” means the commissioner of revenue.
(d) “digital advertising services” includes advertisement services on a digital interface, including advertisements in the form of banner advertising, search engine advertising, interstitial advertising, promoted, boosted, or sponsored content, and other comparable advertising services.
(e) “digital interface” means any type of software, including a website, part of a website, application, or part of an application, that a user is able to access.
(f) “user” means an individual or any other person who accesses a digital interface with a device.
Section 2. The commissioner shall impose a tax on annual gross revenues of a person derived from digital advertising services in the commonwealth. For the purposes of this chapter, digital advertising services are provided in the commonwealth if the digital advertising services appear on the device of a user:
(a) with an Internet Protocol address that indicates the user’s devices is located in the commonwealth; OR
(b) who is known or reasonably presumed to be using the device in the commonwealth.
Section 3. The digital advertising gross revenues tax rate shall be:
(a) 5 per cent of the assessable base for a person with annual gross revenues of $50,000,000 through $100,000,000;
(b) 10 per cent of the assessable base for a person with annual gross revenues of $100,000,001 through $200,000,000; AND
(c) 15 per cent of the assessable base for a person with annual gross revenues exceeding $200,000,001.
Section 4. Each person that, in a calendar year, has annual gross revenues derived from digital advertising services in the commonwealth of at least $100,000 shall complete, under oath, and file with the commissioner a return, on or before April 15 the next year.
Each person that reasonably expects the person’s annual gross revenues derived from digital advertising services in the commonwealth to exceed $100,000 shall complete, under oath, and file with the commissioner a declaration of estimated tax, on or before April 15 of that year. Such a person shall also complete and file with the commissioner a quarterly estimated tax return on or before June 15, September 15, and December 15 of that year.
A person required to file a return under this section shall file with the return an attachment that states any information that the commissioner requires to determine annual gross revenues derived from digital advertising services in the commonwealth.
A person required to file a return under this section shall maintain records of digital advertising services provided in the commonwealth and the basis for the calculation of the digital advertising gross revenues tax owed.
Section 5. (a) Except as required in subsection (b) of this section, each person required to file a return under this chapter shall pay the digital advertising gross revenues tax with the return that covers the period for which the tax is due.
(b) A person required to file estimated digital advertising gross revenues tax returns under this chapter shall pay:
(1) at least 25 per cent of the estimated digital advertising gross revenues tax shown on the declaration or amended declaration for a taxable year with the declaration or amended declaration that covers the year AND with each quarterly return for that year; AND
(2) any unpaid digital advertising gross revenues tax for the year shown on the person’s return that covers that year with the return.
Section 6. If a notice of assessment and demand for a return is made by the commissioner under chapter 62C §31 and a return for the digital advertising gross revenues tax is not filed, the commissioner shall estimate gross revenues from the best information in possession of the commissioner and assess the tax due on the estimated assessable base.
Section 7. An assessment of digital advertising gross revenues tax may be made at any time if:
(a) a false return is filed with the intent to evade the tax;
(b) a willful attempt is made to evade the tax;
(c) a return is not filed as required under this law or subsequent regulation promulgated by the commissioner;
(d) an incomplete return is filed; OR
(e) a report of federal adjustment is not filed within the period required under chapter 62C §30 of the general laws. If a report of federal adjustment is filed within the time required under this title, the tax collector shall assess the digital advertising gross revenues tax within 1 year after the date on which the tax collector receives the report.
Section 8. This act shall take effect for the tax year beginning on January 1, 2024.
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An Act establishing a tax on excessive executive compensation
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H2967
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HD3670
| 193
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{'Id': 'E_U1', 'Name': 'Erika Uyterhoeven', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/E_U1', 'ResponseDate': '2023-01-17T12:01:48.497'}
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[{'Id': 'E_U1', 'Name': 'Erika Uyterhoeven', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/E_U1', 'ResponseDate': '2023-01-17T12:01:48.4966667'}]
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Bill
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By Representative Uyterhoeven of Somerville, a petition (accompanied by bill, House, No. 2967) of Erika Uyterhoeven relative to establishing a tax on excessive executive compensation. Revenue.
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SECTION 1. Chapter 63, section 81 of the The General Laws, is hereby amended by adding the following new section:
SECTION 82
EXECUTIVE COMPENSATION TAX.
Section 1.
As used in this section, terms shall have the following meanings:
(a)
(1) “Compensation,” in the case of employees of the taxpayer other than the chief executive officer, chief operating officer, or the highest paid employee, means wages as defined in section 1 of chapter 63 of the General Laws.
(2) “Compensation,” in the case of the chief executive officer, chief operating officer, or the highest paid employee of the taxpayer, means total compensation as reported in the Summary Compensation Table reported to the United States Securities and Exchange Commission pursuant to Item 402 of Regulation S-K of the Securities and Exchange Commission.
(b) “Compensation ratio” for a taxable year means a ratio where the numerator is the amount equal to the greater of the compensation of the chief executive officer, chief operating officer, or the highest paid employee of the taxpayer averaged over the three calendar years preceding the beginning of the taxable year and the denominator is the amount equal to the median compensation of all employees employed by the taxpayer, including all contracted employees under contract with the taxpayer, in the United States for the calendar year preceding the beginning of the taxable year.
Section 2.
Every corporation with a net income of $10,000,000 or more doing business in the commonwealth and not expressly exempted from taxation shall annually pay to the commonwealth a tax according to or measured by net income, to be computed at the applicable tax rate upon the basis of the net income for that taxable year, as determined as follows, but in no case shall the tax rate be less than the minimum tax specified in section two of chapter 63 of the General Laws.
The applicable tax rate shall be determined as follows:
(a) If the compensation ratio is over zero but not over 50, the applicable tax rate is the base corporate tax rate plus an additional 0%;
(b) If the compensation ratio is over 50 but not over 100, the applicable tax rate is the base corporate tax rate plus an additional 1%;
(c) If the compensation ratio is over 100 but not over 200, the applicable tax rate is the base corporate tax rate plus an additional 2%;
(d) If the compensation ratio is over 200 but not over 300, the applicable tax rate is the base corporate tax rate plus an additional 4%;
(e) If the compensation ratio is over 300 but not over 400, the applicable tax rate is the base corporate tax rate plus an additional 6%;
(f) If the compensation ratio is over 400 but not over 500, the applicable tax rate is the base corporate tax rate plus an additional 8%;
(g) If the compensation ratio is over 500, the applicable tax rate is the base corporate tax rate plus an additional 10%.
Section 3.
If the total number of full-time employees, determined on an annual full-time equivalent basis, employed by the taxpayer in the United States for a taxable year is reduced by more than 10 per cent, as compared to the total number of full-time employees, determined on an annual full-time equivalent basis, employed by the taxpayer in the United States for the preceding taxable year and the total number of contracted employees or foreign full-time employees, determined on an annual full-time equivalent basis, of the taxpayer for that taxable year has increased as compared with the total number of contracted employees or foreign full-time employees, determined on an annual full-time equivalent basis, of the taxpayer for the preceding taxable year, then the applicable tax rate determined under Section 2 shall be increased by 50 percent. For taxpayers who first commence doing business in this state during the taxable year, the number of full-time employees, contracted employees, and foreign full-time employees for the immediately preceding prior taxable year shall be zero.
Section 4.
This act shall take effect for the tax year beginning on January 1, 2024.
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An Act to incentivize employer-provided childcare
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H2968
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HD1953
| 193
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{'Id': 'AXV1', 'Name': 'Andres X. Vargas', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AXV1', 'ResponseDate': '2023-01-09T17:04:24.183'}
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[{'Id': 'AXV1', 'Name': 'Andres X. Vargas', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AXV1', 'ResponseDate': '2023-01-09T17:04:24.1833333'}]
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Bill
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By Representative Vargas of Haverhill, a petition (accompanied by bill, House, No. 2968) of Andres X. Vargas relative to employer-provided childcare 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 the purposes of this section, the following terms shall, unless the context clearly requires otherwise, have the following meanings:
“Child care service”, a child care center, family child care home, group care facility or school-aged child care program, as defined in section 1A of chapter 15D, that is licensed by the department of early education and care pursuant to said chapter 15D.
“Qualifying employer”, a small or medium-sized business entity that has: (i) its principal place of business in the commonwealth; and (ii) fewer than 1,000 employees.
(b) A qualifying employer that is not a business corporation subject to the excise under chapter 63 shall be allowed a credit against the tax liability imposed by this chapter equal to 25 per cent of the money it expended for child care services for its employees in a taxable year, with a maximum credit of $750,000 per qualifying employer in any 1 taxable year.
SECTION 2. Section 6O of said chapter 62 is hereby repealed.
SECTION 3. Chapter 63 of the General Laws is hereby amended by inserting after section 31N the following section:-
Section 31O. (a) For the purposes of this section, the following terms shall, unless the context clearly requires otherwise, have the following meanings:
“Child care service”, a child care center, family child care home, group care facility or school-aged child care program, as defined in section 1A of chapter 15D, that is licensed by the department of early education and care pursuant to said chapter 15D.
“Qualifying business corporation”, a small or medium-sized business corporation that has: (i) its principal place of business in the commonwealth; and (ii) fewer than 1,000 employees.
(b) A qualifying business corporation engaged in business in the commonwealth shall be allowed a credit against its excise due under this chapter in an amount equal to 25 per cent of the money it expended for child care services for its employees in a taxable year, with a maximum credit of $750,000 per business corporation in any 1 taxable year.
SECTION 4. Section 31O of said chapter 63 of the General Laws is hereby repealed.
SECTION 5. Sections 2 and 4 shall take effect on June 30, 2028.
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An Act providing a local option incentivizing landlords to rent unsubsidized properties at below market rent (good landlord tax credit)
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H2969
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HD2957
| 193
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{'Id': 'AXV1', 'Name': 'Andres X. Vargas', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AXV1', 'ResponseDate': '2023-01-19T18:25:56.787'}
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[{'Id': 'AXV1', 'Name': 'Andres X. Vargas', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AXV1', 'ResponseDate': '2023-01-19T18:25:56.7866667'}, {'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-02-13T12:11:05.5733333'}, {'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-04-28T15:10:08.5633333'}]
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Bill
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By Representative Vargas of Haverhill, a petition (accompanied by bill, House, No. 2969) of Andres X. Vargas and Patrick M. O'Connor relative to providing for a local option tax credit for certain landlords. Revenue.
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SECTION 1. Section 6 of chapter 62 of the General Laws, as most recently amended by chapter 179 of the acts of 2022, is hereby further amended by inserting after subsection (bb) the following subsection:-
(cc)(1) As used in this subsection, the following words shall have the following meanings unless the context clearly requires otherwise:
“Qualified residential rental property”, any unsubsidized 2- to 4-unit residential rental property.
“Qualified rental unit”, a tenant-occupied unit in a qualified residential rental property with rent, including utilities, that does not exceed the maximum HOME rent limits for the participating jurisdiction as defined by the United States Department of Housing and Urban Development; provided, however, that “qualified rental unit” shall not include a unit rented to immediate family members or dependents of the owner.
“Qualified tenants”, low-income persons of protected classes in accordance with section 4 of chapter 151B, seniors and families with small children.
“Seniors”, Persons who are 65 years of age or older.
(2) Any resident who is an owner of a qualified residential rental property located in the commonwealth who is not a dependent of another taxpayer shall be allowed a credit for the difference between the maximum HOME rent limit for the participating jurisdiction as defined by the United States Department of Housing and Urban Development and the amount charged in rent; provided, however, that the credit shall not to exceed $2,000 for each qualified rental unit; and provided further, that the resident shall not be allowed the credit under this subsection for more than 6 qualified rental units. The credit shall be prorated by the number of months the qualified rental unit is rented to a qualified tenant; provided, however, that joint owners of a qualified residential rental property shall share any credit available to the property under this subsection in the same proportion as their ownership interest.
Any taxpayer entitled to this credit for any taxable year, the amount of which exceeds the taxpayer’s total tax due for the current taxable year, may carry over the excess amount, as reduced from year to year, and apply the excess amount to the taxpayer’s tax liability for any 1 or more of the next succeeding 3 taxable years; 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.
The exemption provided for in this subsection shall be in addition to any other exemptions allowed by law.
The commissioner shall promulgate regulations necessary for the administration of this subsection.
SECTION 2. A city or town, by vote of its town meeting, town council or city council, with the approval of the mayor, where required by law, may exempt a qualified residential rental property from property taxation. The amount of the exemption shall be determined by the municipality but shall not exceed an amount equal to the tax otherwise owed on the property based on the assessed value of the property. Further, such exemption is limited to a percentage, as determined by the city or town, of the difference between the maximum HOME rent limit for the participating jurisdiction as defined by the United States Department of Housing and Urban Development and the pro rata amount of rent per unit.
Nothing in this act shall limit the authority of a city or town to provide additional relief from local property taxes to incentivize renting residential units to low-income families with children and seniors.
The owner of a dwelling qualifying for exemption under this section shall submit to the municipality or its agent documentation, including but not limited to a signed lease, necessary to confirm the eligibility of the rental.
SECTION 3. This act shall be effective for tax years beginning on or after January 1, 2023.
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An Act relative to the financing of motor vehicle purchases
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H297
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HD142
| 193
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{'Id': 'WCG1', 'Name': 'William C. Galvin', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/WCG1', 'ResponseDate': '2023-01-10T13:21:48.833'}
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[{'Id': 'WCG1', 'Name': 'William C. Galvin', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/WCG1', 'ResponseDate': '2023-01-10T13:21:48.8333333'}]
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Bill
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By Representative Galvin of Canton, a petition (accompanied by bill, House, No. 297) of William C. Galvin relative to the financing of motor vehicle purchases. Consumer Protection and Professional Licensure.
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SECTION 1. Section 4 of chapter 93B of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking out, in line 281, the word " or".
SECTION 2. Said section 4 of chapter 93B, as so appearing, is hereby further amended by striking out, in line 285, the word "withheld." and inserting in place thereof the following words:- withheld; or.
SECTION 3. Subsection d of said section 4 of chapter 93B, as so appearing, is hereby amended by adding the following clause:-
(4) to prohibit a purchaser of a motor vehicle from securing financing for the purchase of a motor vehicle from a source other than the motor vehicle dealer.
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An Act establishing a transferable pediatric cancer research tax credit
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H2970
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HD1147
| 193
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{'Id': 'MSV1', 'Name': 'Marcus S. Vaughn', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MSV1', 'ResponseDate': '2023-01-18T11:10:26.743'}
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[{'Id': 'MSV1', 'Name': 'Marcus S. Vaughn', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MSV1', 'ResponseDate': '2023-01-18T11:10:26.7433333'}]
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Bill
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By Representative Vaughn of Wrentham, a petition (accompanied by bill, House, No. 2970) of Marcus S. Vaughn for legislation to establish a transferable pediatric cancer research tax credit. Revenue.
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SECTION 1. Chapter 63 of the General Laws is hereby amended by inserting after section 38J the following section:-
Section 38J ½. (a) In addition to any other credit allowed pursuant to this chapter, a pediatric cancer research institution shall be allowed a transferable tax credit for expenditures related to pediatric cancer research. For the purposes of this section, a "pediatric cancer research institution" shall mean a hospital located within the commonwealth that is equipped for, and actively conducting, pediatric cancer research.
(b) The total aggregate amount of tax credits allowed pursuant to this section shall not exceed $10,000,000 in a fiscal year.
(c) A pediatric cancer research institution eligible for the this credit may 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 expenditures related to pediatric cancer research itself.
(d) Any pediatric cancer research institution that receives a credit pursuant to this section for any taxable year may carry over and apply to its tax due for any 1 or more of the next succeeding 3 taxable years the portion, as reduced from year to year, of the credit that exceeds any tax due for the taxable year.
(e) The commissioner of revenue may promulgate regulations necessary to carry out this section.
SECTION 2. Section 38J½ of chapter 63 of the General Laws is hereby repealed.
SECTION 3. Section 1 shall be effective for the taxable year beginning on or after January 1, 2023.
SECTION 4. Section 2 shall take effect on January 1, 2033.
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An Act relative to municipal tax collectors
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H2971
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HD2043
| 193
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{'Id': 'MSV1', 'Name': 'Marcus S. Vaughn', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MSV1', 'ResponseDate': '2023-01-19T09:57:59.55'}
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[{'Id': 'MSV1', 'Name': 'Marcus S. Vaughn', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MSV1', 'ResponseDate': '2023-01-19T09:57:59.55'}, {'Id': 'JCD1', 'Name': 'James C. Arena-DeRosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JCD1', 'ResponseDate': '2023-03-20T12:07:42.6366667'}]
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Bill
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By Representative Vaughn of Wrentham, a petition (accompanied by bill, House, No. 2971) of Marcus S. Vaughn relative to fees of municipal tax collectors. Revenue.
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SECTION 1. Section 15 of Chapter 60 of the General Laws, as appearing in the 2018 Official Edition, is hereby amended by striking the final paragraph and inserting in place thereof the following:-
“The collector may, in his discretion, waive such interest, charges and fees, up to 50% of the total tax liability for any given tax period.”
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An Act relative to preserving information content of historic resources with community preservation funds
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H2972
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HD662
| 193
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{'Id': 'DTV1', 'Name': 'David T. Vieira', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DTV1', 'ResponseDate': '2023-01-16T12:54:24.34'}
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[{'Id': 'DTV1', 'Name': 'David T. Vieira', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DTV1', 'ResponseDate': '2023-01-16T12:54:24.34'}]
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Bill
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By Representative Vieira of Falmouth, a petition (accompanied by bill, House, No. 2972) of David T. Vieira relative to preserving information content of historic resources with community preservation funds. Revenue.
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SECTION 1. Chapter 44b of the General Laws is hereby amended by inserting in section 2 after “destruction” in the definition of “Preservation”, the following:- ; and digitization of documents considered historic resources which preserve the information content of the historic resource.
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An Act relative to commuter transit benefits
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H2973
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HD2932
| 193
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{'Id': 'T_V1', 'Name': 'Tommy Vitolo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/T_V1', 'ResponseDate': '2023-01-19T11:33:09.797'}
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[{'Id': 'T_V1', 'Name': 'Tommy Vitolo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/T_V1', 'ResponseDate': '2023-01-19T11:33:09.7966667'}, {'Id': 'SCO1', 'Name': 'Steven Owens', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SCO1', 'ResponseDate': '2023-08-23T16:42:14.1766667'}, {'Id': 'M_C2', 'Name': 'Michelle L. Ciccolo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C2', 'ResponseDate': '2023-01-25T10:30:38.7733333'}, {'Id': 'DAL1', 'Name': 'David Henry Argosky LeBoeuf', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DAL1', 'ResponseDate': '2023-01-25T15:03:02.4633333'}]
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{'Id': 'SCO1', 'Name': 'Steven Owens', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SCO1', 'ResponseDate': '2023-01-19T11:33:09.797'}
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2973/DocumentHistoryActions
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Bill
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By Representatives Vitolo of Brookline and Owens of Watertown, a petition (accompanied by bill, House, No. 2973) of Tommy Vitolo, Steven Owens and others relative to commuter transit tax benefits. 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 subparagraph (15) of subsection (b), by striking the words “weekly or monthly transit commuter passes for Massachusetts Bay Transit Authority transit, bus, commuter rail or commuter boat” and inserting in its place the following words:- any bikeshare membership fee, Massachusetts Bay Transit Authority or regional transit authority fare
SECTION 2. Said section 3 of said chapter 62 is hereby amended, in subparagraph (15) of subsection (b), by striking the figure “$150” each time it appears and inserting in place thereof the following figure:- $50
SECTION 3. Said section 3 of said chapter 62 is hereby amended, in subparagraph (15) of subsection (b), by inserting, after the word “otherwise.”, the following sentence:- For purposes of this subsection, "fare" is defined as any payment for a single trip, multiple trips or unlimited trips in a set time period on public transit
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An Act relative to senior property tax deferral
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H2974
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HD2933
| 193
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{'Id': 'T_V1', 'Name': 'Tommy Vitolo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/T_V1', 'ResponseDate': '2023-01-19T16:56:49.367'}
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[{'Id': 'T_V1', 'Name': 'Tommy Vitolo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/T_V1', 'ResponseDate': '2023-01-19T16:56:49.3666667'}, {'Id': 'DMR1', 'Name': 'David M. Rogers', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DMR1', 'ResponseDate': '2023-01-19T18:30:34.41'}, {'Id': 'JCD1', 'Name': 'James C. Arena-DeRosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JCD1', 'ResponseDate': '2023-02-22T15:54:49.4366667'}, {'Id': 'JBA1', 'Name': 'Jennifer Balinsky Armini', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBA1', 'ResponseDate': '2023-02-26T15:21:55.39'}, {'Id': 'J_B1', 'Name': 'John Barrett, III', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/J_B1', 'ResponseDate': '2023-04-10T09:02:51.2766667'}, {'Id': 'S_C1', 'Name': 'Simon Cataldo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/S_C1', 'ResponseDate': '2023-01-31T13:16:25.8433333'}, {'Id': 'T_C1', 'Name': 'Tackey Chan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/T_C1', 'ResponseDate': '2023-04-20T16:37:07.1266667'}, {'Id': 'K_D1', 'Name': 'Kate Donaghue', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/K_D1', 'ResponseDate': '2023-03-22T16:15:45.9166667'}, {'Id': 'WJD1', 'Name': 'William J. Driscoll, Jr.', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/WJD1', 'ResponseDate': '2023-03-22T11:25:13.5633333'}, {'Id': 'RME1', 'Name': 'Rodney M. Elliott', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RME1', 'ResponseDate': '2023-02-27T14:34:31.04'}, {'Id': 'WCG1', 'Name': 'William C. Galvin', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/WCG1', 'ResponseDate': '2023-03-21T14:16:07.5933333'}, {'Id': 'S_G1', 'Name': 'Sean Garballey', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/S_G1', 'ResponseDate': '2023-03-20T16:09:26.0766667'}, {'Id': 'RMH2', 'Name': 'Ryan M. Hamilton', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RMH2', 'ResponseDate': '2023-02-02T12:11:45.6933333'}, {'Id': 'C_H1', 'Name': 'Christopher Hendricks', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/C_H1', 'ResponseDate': '2023-03-20T12:40:02.11'}, {'Id': 'REH1', 'Name': 'Russell E. Holmes', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/REH1', 'ResponseDate': '2023-02-22T10:11:41.35'}, {'Id': 'V_H1', 'Name': 'Vanna Howard', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/V_H1', 'ResponseDate': '2023-01-31T16:44:56.8733333'}, {'Id': 'PDJ0', 'Name': 'Patricia D. Jehlen', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PDJ0', 'ResponseDate': '2023-01-20T16:09:40.02'}, {'Id': 'BHJ1', 'Name': 'Bradley H. Jones, Jr.', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BHJ1', 'ResponseDate': '2023-03-27T19:04:22.1166667'}, {'Id': 'MPK1', 'Name': 'Michael P. Kushmerek', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MPK1', 'ResponseDate': '2023-03-20T09:52:02.18'}, {'Id': 'DAL1', 'Name': 'David Henry Argosky LeBoeuf', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DAL1', 'ResponseDate': '2023-03-19T10:59:31.38'}, {'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-03-22T12:34:56.1466667'}, {'Id': 'S_M1', 'Name': 'Samantha Montaño', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/S_M1', 'ResponseDate': '2023-02-21T12:17:54.7866667'}, {'Id': 'BWM1', 'Name': 'Brian W. Murray', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BWM1', 'ResponseDate': '2023-03-22T14:48:34.17'}, {'Id': 'JRO0', 'Name': 'Jacob R. Oliveira', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JRO0', 'ResponseDate': '2023-03-13T10:23:55.7066667'}, {'Id': 'AHP1', 'Name': 'Alice Hanlon Peisch', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AHP1', 'ResponseDate': '2023-03-22T09:50:12.5'}, {'Id': 'D_R1', 'Name': 'David Allen Robertson', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/D_R1', 'ResponseDate': '2023-03-20T11:17:00.7533333'}, {'Id': 'WMS1', 'Name': 'William M. Straus', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/WMS1', 'ResponseDate': '2023-03-20T10:39:07.29'}, {'Id': 'AXV1', 'Name': 'Andres X. Vargas', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AXV1', 'ResponseDate': '2023-03-22T12:52:03.1533333'}, {'Id': 'BLW1', 'Name': 'Bud L. Williams', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BLW1', 'ResponseDate': '2023-01-20T13:33:34.0033333'}, {'Id': 'K_K2', 'Name': 'Kristin E. Kassner', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/K_K2', 'ResponseDate': '2023-04-10T15:03:31.4433333'}]
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{'Id': 'DMR1', 'Name': 'David M. Rogers', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DMR1', 'ResponseDate': '2023-01-19T16:56:49.367'}
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2974/DocumentHistoryActions
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Bill
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By Representatives Vitolo of Brookline and Rogers of Cambridge, a petition (accompanied by bill, House, No. 2974) of Tommy Vitolo, David M. Rogers and others relative to senior property tax deferral. Revenue.
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SECTION 1. Section 5 of chapter 59 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking out clause Forty-first A and inserting in place thereof the following :-
Forty-first A, Real property, to an amount determined as hereinafter provided, of a person 65 years of age or over and occupied by said person as their domicile, of a person who owns the same jointly with their spouse, either of whom is 65 years of age or over, and occupied as their domicile, or of a person who owns the same jointly or as a tenant in common with a person not their spouse and occupied by said person as their domicile; provided, that said person, or said person and their spouse, if married, had, during the preceding year, gross receipts from all sources not in excess of the amount of income for a single individual who is not head of household or spouses filing a joint return, respectively, as determined by the commissioner of revenue for the purposes of subsection (k) of section 6 of chapter 62. In computing the gross receipts of such an applicant or of such an applicant and their spouse, if married, ordinary business expenses and losses may be deducted but not personal and family expenses.
Any such person may, on or before the deadline for an application for exemption under section 59, apply to the board of assessors for an exemption of such real property from taxation during such year; provided, however, that in the case of real estate owned by a person jointly or as a tenant in common with a person not such person's spouse, the exemption shall not exceed that proportion of total valuation which the amount of such person's interest in such property bears to the whole tax due. During each fiscal year, the board of assessors shall notify a property owner, in writing and via telephone, who has previously entered into a tax deferral and recovery agreement pursuant to this subsection, of the deadline to apply for exemption. The board of assessors shall grant such exemption provided that the owner or owners of such real property have entered into a tax deferral and recovery agreement with said board of assessors on behalf of the city or town. The said agreement shall provide:
(1) that no sale or transfer of such real property may be consummated unless the taxes which would otherwise have been assessed on such portion of the real property as is so exempt have been paid, with interest at the rate of the greater of (i) the municipality’s most recent municipal bond rate if the municipality has bonded within the preceding 3 years or (ii) the most recent bond rate of the commonwealth, or such lesser rate as may be determined by the legislative body of the city or town, subject to its charter, no later than the beginning of the fiscal year to which the tax relates;
(2) that the total amount of such taxes due, plus interest, for the current and prior years does not exceed 50 per cent of the owner's proportional share of the full and fair cash value of such real property;
(3) that upon the demise of the owner of such real property, the heirs-at-law, assignees or devisees shall have first priority to said real property by paying in full the total taxes which would otherwise have been due, plus interest; provided, however, if such heir-at-law, assignee or devisee is a surviving spouse who enters into a tax deferral and recovery agreement under this clause, payment of the taxes and interest due shall not be required during the life of such surviving spouse. Any additional taxes deferred, plus interest, on said real property under a tax deferral and recovery agreement signed by a surviving spouse shall be added to the taxes and interest which would otherwise have been due, and the payment of which has been postponed during the life of such surviving spouse, in determining the 50 per cent requirement of subparagraph (2);
(4) that if the taxes due, plus interest, are not paid by the heir-at-law, assignee or devisee or if payment is not postponed during the life of a surviving spouse, such taxes and interest shall be recovered from the estate of the owner; and
(5) that any joint owner or mortgagee holding a mortgage on such property has given written prior approval for such agreement, which written approval shall be made a part of such agreement.
In the case of each tax deferral and recovery agreement entered into between the board of assessors and the owner or owners of such real property, said board of assessors shall forthwith cause to be recorded in the registry of deeds of the county or district in which the city or town is situated a statement of their action which shall constitute a lien upon the land covered by such agreement for such taxes as have been assessed under the provisions of this chapter, plus interest as hereinafter provided. A lien filed pursuant to this section shall be subsequent to any liens securing a reverse mortgage, excepting shared appreciation instruments. The statement shall name the owner or owners and shall include a description of the land adequate for identification. Unless such a statement is recorded the lien shall not be effective with respect to a bona fide purchaser or other transferee without actual knowledge of such lien. The filing fee for such statement shall be paid by the city or town and shall be added to and become a part of the taxes due.
In addition to the remedies provided by this clause, the recorded statement of the assessors provided for in this clause shall have the same force and effect as a valid taking for nonpayment of taxes under the provisions of section 53 of chapter 60, except that: (1) interest shall accrue at the rate provided in this clause until the conveyance of the property or the expiration of 1 year after the death of the person whose taxes have been deferred, after which time interest shall accrue at the rate provided in section 62 of chapter 60; (2) no assignment of the municipality's interest under this clause may be made pursuant to section 52 of chapter 60; (3) no petition under section 65 of chapter 60 to foreclose the lien may be filed before the expiration of 6 months from either the conveyance of the property or the expiration of 1 year from the death of the person whose taxes have been deferred.
The board of assessors shall notify a property owner who has entered into a tax deferral and recovery agreement pursuant to this subsection at least annually, in writing, of the current balance owed under the agreement.
SECTION 2. Section 1 of this act shall apply to taxes assessed for fiscal years beginning on or after July 1, 2025.
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An Act relative to vehicle excise tax
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H2975
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HD2928
| 193
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{'Id': 'T_V1', 'Name': 'Tommy Vitolo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/T_V1', 'ResponseDate': '2023-01-18T10:16:15.977'}
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[{'Id': 'T_V1', 'Name': 'Tommy Vitolo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/T_V1', 'ResponseDate': '2023-01-18T10:16:15.9766667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2975/DocumentHistoryActions
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Bill
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By Representative Vitolo of Brookline, a petition (accompanied by bill, House, No. 2975) of Tommy Vitolo relative to motor vehicle excise taxes. Revenue.
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SECTION 1. Section 1 of chapter 60A of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking out, in line 13, the figure “90%” and inserting in place thereof the following figure:- 95%.
SECTION 2. Said section 1 of said chapter 60A, as so appearing, is hereby further amended by striking out, in line 14, the figure “60%” and inserting in place thereof the following figure:- 70%.
SECTION 3. Said section 1of said chapter 60A, as so appearing, is hereby further amended by striking out, in line 15, the figure “40%” and inserting in place thereof the following figure:- 45%.
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An Act relative to excise tax on motor vehicles
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H2976
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HD1167
| 193
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{'Id': 'TJW1', 'Name': 'Thomas P. Walsh', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/TJW1', 'ResponseDate': '2023-01-18T11:10:32.777'}
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[{'Id': 'TJW1', 'Name': 'Thomas P. Walsh', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/TJW1', 'ResponseDate': '2023-01-18T11:10:32.7766667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2976/DocumentHistoryActions
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Bill
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By Representative Walsh of Peabody, a petition (accompanied by bill, House, No. 2976) of Thomas P. Walsh that the commissioner of the Department of Revenue be authorized to generate and provide to local boards of assessors and the registrar of motor vehicles a detailed description of each circumstance that may warrant a motor vehicle abatement or exemption. Revenue.
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SECTION 1. The last paragraph of section 2 of chapter 60A of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking out the last sentence and inserting in place thereof the following sentence:-
The notice issued pursuant to this section shall bear on its face a statement of the time within which petitions for abatement of the excise may be filed and shall include a detailed description of each circumstance that may warrant an abatement or exemption under this chapter. The commissioner shall generate such detailed descriptions and provide them to each local board of assessors and the registrar of motor vehicles.
SECTION 2. Chapter 90 of the General Laws is hereby amended by inserting after section 1I the following section:-
Section 1J. Within 30 days of a motor vehicle being registered to a particular owner for the first time, the registrar shall provide the owner with a notice that includes the detailed descriptions of each circumstance that may warrant an abatement or exemption of the motor vehicle excise tax under chapter 60A as such descriptions are generated by the commissioner of revenue pursuant to section 2 of said chapter 60A.
SECTION 3. Within 30 days of the effective date of this act, the commissioner of revenue shall generate and provide to each local board of assessors and the registrar of motor vehicles a detailed description of each circumstance that may warrant an abatement or exemption under chapter 60A of the General Laws.
SECTION 4. Sections 1 and 2 shall take effect 120 days after passage of this act.
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An Act relative to payments of property taxes and payments made in lieu of property taxes for certain gaming licensees
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H2977
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HD608
| 193
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{'Id': 'BLW1', 'Name': 'Bud L. Williams', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BLW1', 'ResponseDate': '2023-01-14T04:32:26.58'}
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[{'Id': 'BLW1', 'Name': 'Bud L. Williams', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BLW1', 'ResponseDate': '2023-01-14T04:32:26.58'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2977/DocumentHistoryActions
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Bill
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By Representative Williams of Springfield, a petition (accompanied by bill, House, No. 2977) of Bud L. Williams relative to payments of property taxes and payments made in lieu of property taxes for certain gaming licensees. Revenue.
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Chapter 23K of the General Laws is hereby amended by adding the following section:-
SECTION 72. Notwithstanding any general or special law to the contrary, all revenue received by a municipality from a category 1 licensee in the form of property tax payments pursuant to chapters 59 and 60 or payments made in lieu of taxes pursuant to a community host agreement or a contract or agreement executed pursuant to chapter 121A between the municipality and the category 1 licensee shall be expended equally among all the wards or precincts of that municipality to fund projects that provide for public safety facilities and personnel; promote economic development; or, improve infrastructure within each particular ward or precinct of that municipality.
Annually, the Mayor shall present to the City Council a specific line item appropriation pursuant to SECTION 72 for each of the Wards of the municipality for the public services contained within.
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An Act relative to payments of property taxes and payments made in lieu of property taxes for certain gaming licensees
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H2978
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HD609
| 193
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{'Id': 'BLW1', 'Name': 'Bud L. Williams', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BLW1', 'ResponseDate': '2023-01-14T04:34:01.123'}
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[{'Id': 'BLW1', 'Name': 'Bud L. Williams', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BLW1', 'ResponseDate': '2023-01-14T04:34:01.1233333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2978/DocumentHistoryActions
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Bill
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By Representative Williams of Springfield, a petition (accompanied by bill, House, No. 2978) of Bud L. Williams relative to payments of property taxes and payments made in lieu of property taxes for certain gaming licensees. Revenue.
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Chapter 23K of the General Laws is hereby amended by adding the following section:-
SECTION 72. Notwithstanding any general or special law to the contrary, all revenue received by a municipality from a category 1 licensee in the form of property tax payments pursuant to chapters 59 and 60 or payments made in lieu of taxes pursuant to a community host agreement or a contract or agreement executed pursuant to chapter 121A between the municipality and the category 1 licensee shall be expended equally among all the wards or precincts of that municipality to fund projects that provide for public safety facilities and personnel; promote economic development; or, improve infrastructure within each particular ward or precinct of that municipality.
Annually, the Mayor shall present to the City Council a specific line item appropriation pursuant to SECTION 72 for each of the Wards of the municipality for the public services contained within.
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An Act relative to motor vehicle excise tax waivers
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H2979
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HD2702
| 193
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{'Id': 'JDZ1', 'Name': 'Jonathan D. Zlotnik', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JDZ1', 'ResponseDate': '2023-01-18T14:23:09.797'}
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[{'Id': 'JDZ1', 'Name': 'Jonathan D. Zlotnik', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JDZ1', 'ResponseDate': '2023-01-18T14:23:09.7966667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H2979/DocumentHistoryActions
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Bill
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By Representative Zlotnik of Gardner, a petition (accompanied by bill, House, No. 2979) of Jonathan D. Zlotnik relative to motor vehicle excise tax waivers. Revenue.
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SECTION 1: Section 15 of Chapter 60 is hereby amended by striking the word "less" in the last paragraph and inserting in place thereof the following, "an amount as set by local ordinance".
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An Act providing for tenant agents
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H298
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HD144
| 193
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{'Id': 'WCG1', 'Name': 'William C. Galvin', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/WCG1', 'ResponseDate': '2023-01-10T13:23:43.423'}
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[{'Id': 'WCG1', 'Name': 'William C. Galvin', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/WCG1', 'ResponseDate': '2023-01-10T13:23:43.4233333'}, {'Id': 'MMD1', 'Name': 'Michelle M. DuBois', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MMD1', 'ResponseDate': '2023-02-08T13:53:46.8166667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/H298/DocumentHistoryActions
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Bill
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By Representative Galvin of Canton, a petition (accompanied by bill, House, No. 298) of William C. Galvin and Michelle M. DuBois relative to tenant agents. Consumer Protection and Professional Licensure.
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Chapter 112 of the General Laws is hereby amended by striking out section 87DDD½ and inserting in place thereof the following section:- Section 87DDD½ . No person shall engage in the business of finding dwelling accommodations for prospective tenants for a fee unless such person is a licensed broker or salesperson as defined in section 87PP.
A licensed real estate broker or salesperson may solely contract with a tenant or prospective tenant to locate or rent residential or commercial real property for a tenant or find a tenant for a property and present an offer to lease to the landlord or landlord's agent and negotiate on behalf of the tenant.
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