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An Act to promote employee ownership
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S1783
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SD1035
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{'Id': 'JAC0', 'Name': 'Julian Cyr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JAC0', 'ResponseDate': '2023-01-18T19:05:51.55'}
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[{'Id': 'JAC0', 'Name': 'Julian Cyr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JAC0', 'ResponseDate': '2023-01-18T19:05:51.55'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1783/DocumentHistoryActions
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Bill
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By Mr. Cyr, a petition (accompanied by bill, Senate, No. 1783) of Julian Cyr for legislation to promote employee ownership. Revenue.
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Chapter 63 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting, after section 38FF, the following new section:-
Section 38GG. In determining the net income subject to tax under this chapter, a business corporation may deduct an amount equal to its earnings from capital gains from the sale of employer securities of a non-publicly traded business with fewer than 500 employees to an employee stock ownership plan, as defined in chapter 23D, that owns no less than 49 per cent of all outstanding employer securities issued by the business; provided, however, that the business corporation must be the sponsor of the employee stock ownership plan.
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An Act relative to estate tax reform
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S1784
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SD1114
| 193
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{'Id': 'JAC0', 'Name': 'Julian Cyr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JAC0', 'ResponseDate': '2023-01-18T21:45:00.77'}
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[{'Id': 'JAC0', 'Name': 'Julian Cyr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JAC0', 'ResponseDate': '2023-01-18T21:45:00.77'}, {'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-02-07T16:33:31.7233333'}, {'Id': 'SND0', 'Name': 'Sal N. DiDomenico', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SND0', 'ResponseDate': '2023-02-07T16:33:31.7233333'}, {'Id': 'M_C1', 'Name': 'Mike Connolly', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C1', 'ResponseDate': '2023-02-07T16:33:31.7233333'}, {'Id': 'CLG1', 'Name': 'Carmine Lawrence Gentile', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CLG1', 'ResponseDate': '2023-02-07T16:33:31.7233333'}, {'Id': 'MDB0', 'Name': 'Michael D. Brady', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MDB0', 'ResponseDate': '2023-02-07T16:33:31.7233333'}, {'Id': 'RLR0', 'Name': 'Rebecca L. Rausch', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RLR0', 'ResponseDate': '2023-02-07T16:33:31.7233333'}, {'Id': 'L M0', 'Name': 'Liz Miranda', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/L%20M0', 'ResponseDate': '2023-02-22T13:51:33.6466667'}, {'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-02-22T13:51:33.6466667'}, {'Id': 'A_G0', 'Name': 'Adam Gomez', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/A_G0', 'ResponseDate': '2023-02-22T13:51:33.6466667'}, {'Id': 'RAM1', 'Name': 'Rita A. Mendes', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RAM1', 'ResponseDate': '2023-02-28T12:45:13.0833333'}, {'Id': 'DAS1', 'Name': 'Danillo A. Sena', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DAS1', 'ResponseDate': '2023-02-28T12:45:13.0833333'}, {'Id': 'PDJ0', 'Name': 'Patricia D. Jehlen', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PDJ0', 'ResponseDate': '2023-02-28T12:45:13.0833333'}, {'Id': 'JMC0', 'Name': 'Joanne M. Comerford', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JMC0', 'ResponseDate': '2023-02-28T12:45:13.0833333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1784/DocumentHistoryActions
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Bill
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By Mr. Cyr, a petition (accompanied by bill, Senate, No. 1784) of Julian Cyr, Jason M. Lewis, Sal N. DiDomenico, Mike Connolly and other members of the General Court for legislation relative to estate tax reform. 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 a bifurcated property tax
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S1785
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SD1539
| 193
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{'Id': 'JAC0', 'Name': 'Julian Cyr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JAC0', 'ResponseDate': '2023-01-19T17:15:47.843'}
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[{'Id': 'JAC0', 'Name': 'Julian Cyr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JAC0', 'ResponseDate': '2023-01-19T17:15:47.8433333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1785/DocumentHistoryActions
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Bill
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By Mr. Cyr, a petition (accompanied by bill, Senate, No. 1785) of Julian Cyr for legislation relative to a bifurcated property tax. Revenue.
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Chapter 59 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting after section 5N the following new section:-
Section 5O. In any city or town that accepts 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 bifurcated or progressive tax rate on real property.
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An Act relative to a local option real estate transfer fee to create and preserve housing
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S1786
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SD2058
| 193
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{'Id': 'JAC0', 'Name': 'Julian Cyr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JAC0', 'ResponseDate': '2023-01-20T12:35:47.347'}
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[{'Id': 'JAC0', 'Name': 'Julian Cyr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JAC0', 'ResponseDate': '2023-01-20T12:35:47.3466667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1786/DocumentHistoryActions
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Bill
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By Mr. Cyr, a petition (accompanied by bill, Senate, No. 1786) of Julian Cyr for legislation relative to a local option real estate transfer fee to create and preserve housing. Revenue.
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SECTION 1. Section 55C of Chapter 44 of the General Laws is hereby amended, in subsection (c), by inserting, in line 8, after the figure “44B” the following words: - “and section 55D of chapter 44”.
SECTION 2. Said section 55C of Chapter 44 of the General Laws is hereby amended by inserting, in line 45, after the word “revenue” the following words: - “provided further, that any such money received from section 55D shall be used exclusively for adaptive reuse, production or preservation of affordable housing or affordable housing purposes as that term is defined in section 55D”.
SECTION 3. Said section 55C of Chapter 44 of the General Laws is hereby amended, in subsection (d), in line 99, by inserting after the word “fee” the following words: - “, transfer fee”.
SECTION 4. Chapter 44 of the General Laws is hereby amended by inserting after section 55C the following section:
Section 55D. (a) Definitions: For purposes of this section, the following terms shall, unless the context clearly requires otherwise, have the following meanings:
“Affidavit of transfer fee”, an affidavit signed under the pains and penalties of perjury by the settlement agent that attests to (a) the true and complete purchase or sale price of the transfer of the real property interest; (b) the amount of the fee owed or the basis, if any, upon which the transfer is exempt from the fee imposed by said transfer; (c) the amount that the purchaser and seller are responsible for paying as required by the bylaw, ordinance or regulation allocating the transfer fee in accordance with this section; and (d) the obligation of the settlement agent to make payment of the transfer fee to the city, town or regional affordable housing commission.
“Affordable housing purposes” uses allowed by the municipal affordable housing trust fund or regional affordable housing commission fund into which funds are deposited hereunder.
“Affordable housing restriction", a recorded instrument held by a qualified holder which encumbers or restricts a real property interest so that the real property interest is perpetually or for a term of at least thirty years limited to use as a residence occupied by a low or moderate income household which earns less than a specified income level, the upper limit of which may not exceed 240 per cent of the applicable household area median income in that city or town as determined by the federal Department of Housing and Urban Development, or such lower limit to which the applicable municipal affordable housing trust fund or regional affordable housing commission fund is subject. A “qualified holder” is a governmental body or charitable corporation or trust which qualifies under the terms of chapter 184 to hold an affordable housing restriction.
“Member cities and towns”, cities or towns that are members of a regional affordable housing commission.
“Multi-family housing”, a building with 3 or more residential dwelling units or 2 or more buildings on the same lot with more than 1 residential dwelling unit in each building.
“Municipal affordable housing trust fund”, a municipal affordable housing trust fund established pursuant to Section 55C of this chapter, or any other municipal trust fund established pursuant to a law of the commonwealth providing for the creation and preservation of affordable housing in a particular city or town.
"Purchaser", the transferee, grantee, or recipient of any real property interest.
"Purchase price" or “sale price,” all consideration paid or transferred by or on behalf of a purchaser to a seller or the seller’s nominee, or for the seller’s benefit, for the transfer of any real property interest, and shall include, but not be limited to: (i) all cash or its equivalent so paid or transferred; (ii) all cash or other property paid or transferred by or on behalf of the purchaser to discharge or reduce any obligation of the seller; (iii) the principal amount of all notes or their equivalent, or other deferred payments, given or promised to be given by or on behalf of the purchaser to the seller or the seller’s nominee; (iv) the outstanding balance of all obligations of the seller which are assumed by the purchaser or to which the real property interest transferred remains subject after the transfer, determined at the time of transfer, but excluding real estate taxes and other municipal liens or assessments which are not overdue at the time of transfer; (v) the fair market value, at the time of transfer, of any other consideration or thing of value paid or transferred by or on behalf of the purchaser, including, but not limited to, any property, goods or services paid, transferred or rendered in exchange for such real property interest.
"Real property interest", any present or future legal or equitable interest in or to real property, and any beneficial interest therein, including the interest of any beneficiary in a trust which holds any legal or equitable interest in real property, the interest of a partner or member in a partnership or limited liability company, the interest of a stockholder in a corporation, the interest of a holder of an option to purchase real property, the interest of a purchaser or seller under a contract for purchase and sale of real property, and the transferable development rights created under chapter 183A; but shall not include any interest which is limited to any of the following: the dominant estate in any easement or right of way; the right to enforce any restriction; any estate at will or at sufferance; any estate for years having a term of less than 30 years; any reversionary right, condition, or right of entry for condition broken; and the interest of a mortgagee or other secured party in any mortgage or security agreement.
“Regional affordable housing commission”, a regional trust, bank, board or like entity created pursuant to general or special law for the creation and preservation of affordable housing as described in the general or special law establishing such entity, and whose membership includes two or more cities or towns. If a city or town is a member of a regional affordable housing commission, any authority granted to a city, town, or regional affordable housing commission pursuant to this Section shall be exercised solely by the regional affordable housing commission.
“Regional affordable housing commission fund” a fund established by general or special law for the use of a regional affordable housing commission for the creation and preservation of affordable housing as defined in the general or special law establishing such fund.
"Seller", the transferor, grantor, or immediate former owner of any real property interest.
“Settlement Agent”, an escrow agent, real estate attorney, or representative of a lender or title company that conducts the closing or settlement of the sale or transfer of a real property interest including the coordination of the attendance and document signing for all the parties, verification that each party to the transfer has performed their required responsibilities as outlined in the contract and the disbursement of all funds, along with the title and deed, to the appropriate parties after checking that all conditions are met at the close of the transfer transaction.
"Time of transfer", of any real property interest, shall mean the time at which such transfer is legally effective as between the parties thereto, and, in any event, with respect to a transfer evidenced by an instrument recorded with the appropriate registry of deeds or filed with the assistant recorder of the appropriate registry district, not later than the time of such recording or filing.
(b) Establishment and Requirements of a Transfer Fee. A city or town that has established a municipal affordable housing trust fund pursuant to section 55C or any other municipal affordable housing trust fund established by a law of the commonwealth providing for the creation and preservation of affordable housing in municipalities for the benefit of low and moderate income households or for the funding of community housing, as defined in and in accordance with chapter 44B, or a regional affordable housing commission, as applicable, may impose a fee upon the transfer of any real property interest in any real property situated in the city or town, or member cities and towns, as described and as subject to conditions and exemptions described herein.
(i) In order to enact a transfer fee, a city, town, or regional affordable housing commission, as applicable, shall demonstrate compliance with not less than 4 of the 7 provisions herein. A city, town, or regional affordable housing commission, as applicable, shall:
Demonstrate a commitment for the creation and preservation of affordable housing production prior to enactment of a transfer fee.
Demonstrate an average distribution of at least 50 per cent of Community Preservation Act funds, a dedicated to housing creation and preservation in the two years prior to enactment. To be eligible for this provision, a city, town, or regional affordable housing commission must levy a 3 per cent surcharge on property taxes dedicated to Community Preservation Act funds.
Dedicate at least 50 per cent of all room occupancy tax receipts collected from a Local Room Occupancy Tax, if so enacted by the city, town, or regional affordable housing commission, to wastewater, housing, or municipal infrastructure projects that advance affordable housing development.
A city, town or regional housing commission with a population of 2,500 residents or more shall designate a minimum of 5 percent of the residential zoned area as multi-family.
Limit .5 acre or greater single family residential zoning to not more than half of a city, town, or regional affordable housing commission’s residential zoned area.
Enact an accessory dwelling unit bylaw that is compliant with the definition of accessory dwelling unit in accordance with chapter 40A(1a).
Enact an approved smart growth zoning district, as defined in section 3 of chapter 40R.
(ii) A city, town, or regional affordable housing commission, as applicable, may establish different transfer fees for categories of properties, defined by the tax classification and the value of a property; provided, however, that the fee shall be no less than .5 per cent and no more than 3 per cent of the purchase price of such real property interest.
(iii) The city or town or regional affordable housing commission, as applicable, shall have the authority to designate whether the transfer fee shall be borne by the purchaser, the seller or how it will be allocated between the two.
(iv) A purchaser, seller, or settlement agent in advance of the time of transfer shall request and the city or town or regional affordable housing commission, as applicable, shall provide to a purchaser, seller or settlement agent in advance of the time of transfer a certificate indicating the dollar amount of the transfer fee owed based on the agreed upon purchase price as evidenced by an executed purchase and sale agreement, contract for sale or other document evidencing the agreed upon purchase price or that the transfer is exempt from the transfer fee, stating the basis for the exemption.
(v) Whenever the transfer of a real property interest will occur at or about the same time as a conveyance of personalty related thereto, the allocations of payments between real estate and personalty agreed to by the purchaser and seller shall not determine the calculation of the transfer fee due pursuant to this section; instead, the calculation of the fee with respect to such transfer shall be determined by the city, town, or regional affordable housing commission, as applicable.
(vi) The transfer fee shall be paid within seven days of the time of transfer by the settlement agent to the city or town, or its designee, or to the regional affordable housing commission or its designee, as applicable, and shall be accompanied by a copy of the deed or other instrument recorded or registered with the registry of deeds for the county in which the real property interest is located, or the assistant recorder for the registry district of the county in which the real property interest is located, and a copy of the affidavit of transfer fee. The city or town, or its designee, or the regional affordable housing commission, or its designee, as applicable, shall promptly thereafter execute and issue a certificate indicating that the appropriate fee has been paid.
(vii) Upon receipt of a transfer fee by a city or town, the treasurer of the city or town shall deposit the transfer fee in the city or town’s municipal affordable housing trust fund established pursuant to section 55C or any other municipal affordable housing trust fund established by a law of the commonwealth providing for the creation and preservation of affordable housing in municipalities for the benefit of low and moderate income households or for the funding of community housing, as defined in and in accordance with chapter 44B. Upon receipt of a transfer fee by a regional affordable housing commission, the regional affordable housing commission shall deposit the transfer fee into the regional affordable housing commission fund.
(c) Exemptions: The following transfers of real property interests shall be exempt from the fees established by this section; provided, however, that any city, town or regional affordable housing commission, as applicable, may adopt further exemptions in addition to those provided herein; provided, further, that except as otherwise required, the seller or purchaser or both parties, who are required to pay the transfer fee as specified in the bylaw or ordinance establishing a transfer fee pursuant to this Section, or, with respect to the member cities and towns of a regional affordable housing commission, regulations adopted by such regional affordable housing commission, shall have the burden of proving that any transfer is exempt; and provided, further, that any otherwise exempt transfer shall not be exempt in the event that such transfer, by itself or as part of a series of transfers, was made for the primary purpose of evading the fee established pursuant to this section.
(i) Transfers for less than 200 per cent of the county median sale price of a single family home shall be exempt in their entirety; provided, however, that the amount of this threshold for imposing a transfer fee may be increased by the bylaw or ordinance establishing a transfer fee pursuant to this Section or, with respect to the member cities and towns of a regional affordable housing commission, a regulation adopted by the regional affordable housing commission;
(ii) Transfers made as gifts with consideration less than $100; provided, however, that in any proceedings to determine the amount of any fee due hereunder, it shall be presumed that any transfer for consideration of less than fair market value of the real property interest transferred was made as a gift without consideration to the extent of the difference between the fair market value of the real property interest transferred and the amount of consideration claimed by the purchaser to have been paid or transferred, if the seller shall have been at the time of transfer the spouse, the lineal descendant, or the lineal ancestor of the purchaser, by blood or adoption, and otherwise it shall be presumed that consideration was paid in an amount equal to the fair market value of the real property interest transferred, at the time of transfer;
(iii) Transfers to the government of the United States, the Commonwealth and any of their instrumentalities, agencies or subdivisions, including but not limited to transfers to the city, town, or regional affordable housing commission, to the extent that the city, town or regional affordable housing commission has designated that the transfer fee shall be borne by the purchaser;
(iv) Transfers from the government of the United States, the Commonwealth and any of their instrumentalities, agencies, or subdivisions, including but not limited to transfers from the city, town or regional affordable housing commission, to the extent that the city, town or regional affordable housing commission has designated that the transfer fee shall be borne by the seller;
(v) Distributions by the trustees of a trust to the beneficiaries of such trust;
(vi) Transfers to the trustees of a trust in exchange for a beneficial interest received by the seller in such trust;
(vii) Transfers between family members as defined by bylaw or ordinance or regulations adopted by a regional affordable housing commission;
(viii) Transfers to first-time homebuyers as defined by bylaw or ordinance or regulations adopted by a regional affordable housing commission;
(ix) Transfers which, without additional consideration, confirm, correct, modify, or supplement a transfer previously made;
(x) Transfers by operation of law without actual consideration, including but not limited to transfers occurring by virtue of the death or bankruptcy of the owner of a real property interest;
(xi) Transfers made in partition of land and improvements thereto, under chapter 241;
(xii) Transfers to any charitable organization, as defined in clause Third of section 5 of chapter 59, or any religious organization; provided, however, that the real property interest so transferred will be held by the charitable or religious organization solely for affordable housing-related uses that are consistent with the uses allowed by the regional affordable housing commission fund, if one exists, or the municipality’s affordable housing trust fund; and provided, further, that such uses must be available to the general public;
(xiii) Transfers to a mortgagee in foreclosure of the mortgage held by such mortgagee, and transfers of the property subject to a mortgage to the mortgagee in consideration of the forbearance of the mortgagee from foreclosing said mortgage;
(xiv) Transfers consisting of the division of marital assets under the provisions of section 34 of chapter 208 or other provisions of law; and
(xv) Transfers of a real property interest that include one or more residential units governed by affordable housing restrictions; provided, however, that the fee imposed under the provisions of this Section shall be proportionately reduced based on the assessed value of residential units subject to affordable housing restrictions as compared to the total assessed value of the property, or the percentage of residential units subject to affordable housing restrictions, as compared to the total number of units located on that property, or such other method as may be required by the bylaw, ordinance, warrant article or other local law establishing a transfer fee pursuant to this section or, with respect to member cities and towns of a regional affordable housing omission, a regulation adopted by the regional affordable housing commission.
(xvi) The first transfer of real property is exempt if built in accordance with an inclusionary zoning bylaw or in compliance with provisions established in chapter 40B
(d) Accounting: The city or town’s treasurer shall keep a full and accurate account stating when, from or to whom, and on what account money has been paid or received relative to the activities of the municipal affordable housing trust fund. With respect to a regional affordable housing commission, the regional affordable housing commission’s treasurer or such other person as may be designated in the law establishing the regional affordable housing commission, shall keep a full and accurate account stating when, from or to whom, and on what account money has been paid or received relating to the regional affordable housing commission fund.
(e) Implementation and Enforcement: (i) The establishment of a transfer fee pursuant to this section, the determination of the fee amount, the determination as to whether the bylaw, ordinance or law establishing the transfer fee shall have a time-limited sunset provision, and the adoption of any non-mandatory exemptions shall be determined by a majority vote by the city or town’s legislative body or, with respect to a regional affordable housing commission, by the terms of or in accordance with the procedures established by the general or special law creating such commission.
(ii) A city or town that establishes a transfer fee pursuant to this Section, or a regional affordable housing commission that receives funds hereunder may provide for the collection and liening of any outstanding transfer fee. Such city, town or regional affordable housing commission shall have the same remedies to collect said amount as provided by law with respect to the collection of real property taxes.
(iii) A city or town enacting a real estate transfer fee pursuant to this Section, or a regional affordable housing commission that receives funds hereunder, is authorized to issue rules, policies, and procedures to effectuate its terms.
(iv) A city or town that adopts this Section, or a regional affordable housing commission that receives funds hereunder shall provide to the Regional Planning Office publicly available reports on the total fees collected and disbursed in accordance with this Section.
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An Act relative to first time homebuyer and rental savings accounts
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S1787
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SD2320
| 193
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{'Id': 'JAC0', 'Name': 'Julian Cyr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JAC0', 'ResponseDate': '2023-01-20T15:40:25.94'}
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[{'Id': 'JAC0', 'Name': 'Julian Cyr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JAC0', 'ResponseDate': '2023-01-20T15:40:25.94'}, {'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-06-13T16:28:15.7633333'}, {'Id': 'JBL0', 'Name': 'Joan B. Lovely', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBL0', 'ResponseDate': '2023-06-15T14:00:51.81'}, {'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-06-15T12:01:12.37'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1787/DocumentHistoryActions
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Bill
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By Mr. Cyr, a petition (accompanied by bill, Senate, No. 1787) of Julian Cyr for legislation relative to first time homebuyer and rental savings accounts. Revenue.
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SECTION 1. Chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting after section 5D the following new section:-
Section 5E. (a) For the purposes of this section, unless the context clearly requires otherwise, the following words and phrases shall have the following meanings:-
“Account holder” means an individual who establishes, individually or jointly with one or more other individuals, a rental savings account.
“Allowable costs” means fee paid for accessing a rental that will be a permanent residence limited to the first and last month's rent, a security deposit equal to one month's rent and money for the purchase and installation costs for a lock and key.
“Eligible costs” means fees paid for accessing a rental that will be a permanent residence limited to the first and last month's rent, a security deposit equal to one month's rent and money for the purchase and installation costs for a lock and key.
“Financial institution” means any bank, trust company, savings institution, industrial loan association, consumer finance company, credit union, or any benefit association, insurance company, safe deposit company, money market mutual fund, or similar entity authorized to do business in Massachusetts.
“Qualified Beneficiary” means anyone seeking to rent a permanent residence.
(b) Beginning January 1, 2023, any individual may open an account with a financial institution and designate the account, in its entirety, as a rental savings account to be used to pay or reimburse a qualified beneficiary’s eligible costs for the costs of renting a permanent residence in Massachusetts.
(c) An account holder must designate no later than April 15 of the year following the tax year during which the account is established, a resident as the qualified beneficiary of the rental savings account. The account holder may designate himself or herself as the qualified beneficiary and may change the designated qualified beneficiary at any time, but there may not be more than one qualified beneficiary at any one time.
(d) An individual may jointly own a rental savings account with another person if the joint account holders file a joint income tax return.
(e) An individual may be the account holder of more than one rental savings account. However, an account holder cannot have multiple accounts that designate the same qualified beneficiary.
(f) An individual may be designated as the qualified beneficiary on more than one rental savings account.
(g) Only cash and marketable securities may be contributed to a rental savings account. Subject to the limitations of this section, persons other than the account holder may contribute funds to a rental savings account. There is no limitation on the amount of contributions that may be made to or retained in a rental savings account.
(h) The funds held in a rental savings account shall not be used to pay expenses of administering the account, except that a service fee may be deducted from the account by a financial institution in which the account is held;
(i) The account holder shall submit the following to the department of revenue:
(1) detailed information regarding the rental savings account, including a list of transactions for the account during the tax year and the Form 1099 issued by the financial institution for such account with the account holder’s Massachusetts income tax return on forms prepared by the department of revenue; and
(2) a detailed account of the eligible costs toward which the account funds were applied, if there was a withdrawal from the account, and a statement of the amount of funds remaining in the account, if any.
(j) Under this section and section 5D of this chapter, a financial institution shall not be required to:
(1) Designate an account as a rental savings account, or designate the qualified beneficiaries of an account, in the financial institution’s account contracts or systems or in any other way;
(2) Track the use of funds withdrawn from a rental savings account;
(3) Allocate funds in a rental savings account among joint account holders or multiple qualified beneficiaries; or
(4) Report any information to the Department of Revenue or any other governmental agency that is not otherwise required by law.
(k) A financial institution is not responsible or liable for:
(1) Determining or ensuring that an account satisfies the requirements to be a rental savings account;
(2) Determining or ensuring that funds in a rental savings account are used for eligible costs; or
(3) Reporting or remitting taxes or penalties related to the use of a rental savings account.
(l) Except as otherwise provided in this section and subject to the limitations under this subsection, there shall be deducted from taxable income of an account holder, for Massachusetts income tax purposes:
(1) the amount contributed to a first-time home buyer savings account during each tax year, not to exceed $15,000 for an account holder who files an individual tax return or $30,000 for joint account holders who file a joint tax return.
(2) the amount of earnings, including interest and other income on the principal, from the rental savings account during the tax year.
(m) An account holder may claim the deduction and exclusion under subsection (k):
(1) For a period not to exceed 15 years;
(2) For an aggregate total amount of principal and earnings, not to exceed $50,000 during that 15-year period; and
(3) Only if the principal and earnings of the account remain in the account until a withdrawal is made for eligible costs related to the securing a rental intended as a permanent residence.
(n) Any funds in a rental savings account not expended on eligible costs by December 31 of the last year of the 15-year period under Subsection 7(2)(a) of this Chapter shall thereafter be included in the account holder’s taxable income.
(o) A person other than the account holder who deposits funds in a rental savings account shall not be entitled to the deduction and exclusion provided for under this Chapter.
(p) The deduction and exclusion from taxable income provided for by this Section shall apply to any alternative bases for calculating taxable income for Massachusetts income tax purposes.
(q) Except as otherwise authorized in this of this section, if the account holder withdraws any funds from a rental savings account for a purpose other than eligible costs for the securing a rental property to be used as a permanent residence
(1) Those funds shall be included in the account holder’s taxable income; and
(2) The account holder shall pay a penalty to the Department of Revenue equal to the tax that would have been collected had the withdrawn funds been subject to income tax. Such penalty shall not apply to funds withdrawn from an account that were:
(i) Withdrawn by reason of the account holder’s death or disability;
(ii) A disbursement of assets of the account pursuant to a filing for protection under the United States Bankruptcy Code, 11 U.S.C. § 101 et seq.; or
(iii) A transfer of the funds from a rental savings account to a new rental savings account held by a different financial institution or the same financial institution.
(r) The Department of Revenue shall prepare forms for:
(1) The designation of an account with a financial institution to serve as a first-time home buyer savings account;
(2) The designation of a qualified beneficiary of a rental savings account; and
(3) For an account holder to annually submit to the Department of Revenue detailed information regarding the rental savings account, including but not limited to a list of transactions for the account during the tax year, and identifying any supporting documentation that is required to be maintained by the account holder.
SECTION 2. Said Chapter 62 of the General Laws is hereby amended by inserting after section 5E the following new section:-
Section 5F. (a) For the purposes of this section, unless the context clearly requires otherwise, the following words and phrases shall have the following meanings:-
“Account holder” means an individual who establishes, individually or jointly with one or more other individuals, a first-time homebuyer savings account.
“Allowable closing costs” means a disbursement listed on a settlement statement for the purchase of a single-family residence in Massachusetts by a qualified beneficiary.
“Eligible costs” means the down payment and allowable closing costs for the purchase of a single-family residence in Massachusetts by a qualified beneficiary.
“Financial institution” means any bank, trust company, savings institution, industrial loan association, consumer finance company, credit union, or any benefit association, insurance company, safe deposit company, money market mutual fund, or similar entity authorized to do business in Massachusetts.
“First-Time Homebuyer” means an individual who resides in Massachusetts and has not owned or purchased, either individually or jointly, a single-family residence during a period of three (3) years prior to the date of the purchase of a single-family residence.
“First-Time Home Buyer Savings Account” or “account” means an account with a financial institution that an account holder designates as a first-time home buyer savings account on the account holder’s Massachusetts income tax return for tax year 2017 or any tax year thereafter, pursuant to this Chapter for the purpose of paying or reimbursing eligible costs for the purchase of a single-family residence in Massachusetts by a qualified beneficiary.
“Qualified Beneficiary” means a first-time home buyer who is designated as the qualified beneficiary of an account designated by the account holder as a first-time home buyer savings account.
“Settlement Statement” means the statement of receipts and disbursements for a transaction related to real estate, including a statement prescribed under the Real Estate Settlement Procedures Act of 1974, 12 U.S.C. 2601 et seq., as amended, and regulations thereunder.
“Single-Family Residence” means a single-family residence owned and occupied by a qualified beneficiary as the qualified beneficiary’s principal residence, which may include a manufactured home, trailer, mobile home, condominium unit, or cooperative.
(b) Beginning January 1, 2023, any individual may open an account with a financial institution and designate the account, in its entirety, as a first-time home buyer savings account to be used to pay or reimburse a qualified beneficiary’s eligible costs for the purchase of a single-family residence in Massachusetts.
(c) An account holder must designate no later than April 15 of the year following the tax year during which the account is established, a first-time home buyer as the qualified beneficiary of the first-time home buyer savings account. The account holder may designate himself or herself as the qualified beneficiary and may change the designated qualified beneficiary at any time, but there may not be more than one qualified beneficiary at any one time.
(d) An individual may jointly own a first-time home buyer savings account with another person if the joint account holders file a joint income tax return.
(e) An individual may be the account holder of more than one first-time home buyer savings account. However, an account holder cannot have multiple accounts that designate the same qualified beneficiary.
(f) An individual may be designated as the qualified beneficiary on more than one first-time home buyer savings account.
(g) Only cash and marketable securities may be contributed to a first-time home buyer savings account. Subject to the limitations of this section, persons other than the account holder may contribute funds to a first-time home buyer savings account. There is no limitation on the amount of contributions that may be made to or retained in a first-time home buyer savings account.
(h) The funds held in a first-time home buyer savings account shall not be used to pay expenses of administering the account, except that a service fee may be deducted from the account by a financial institution in which the account is held;
(i) The account holder shall submit the following to the department of revenue:
(1) detailed information regarding the first-time home buyer savings account, including a list of transactions for the account during the tax year and the Form 1099 issued by the financial institution for such account with the account holder’s Massachusetts income tax return on forms prepared by the department of revenue; and
(2) a detailed account of the eligible costs toward which the account funds were applied, if there was a withdrawal from the account, and a statement of the amount of funds remaining in the account, if any.
(j) Under this section and section 5D of this chapter, a financial institution shall not be required to:
(1) Designate an account as a first-time home buyer savings account, or designate the qualified beneficiaries of an account, in the financial institution’s account contracts or systems or in any other way;
(2) Track the use of funds withdrawn from a first-time home buyer savings account;
(3) Allocate funds in a first-time home buyer savings account among joint account holders or multiple qualified beneficiaries; or
(4) Report any information to the Department of Revenue or any other governmental agency that is not otherwise required by law.
(k)A financial institution is not responsible or liable for:
(1) Determining or ensuring that an account satisfies the requirements to be a first-time home buyer savings account;
(2) Determining or ensuring that funds in a first-time home buyer savings account are used for eligible costs; or
(3) Reporting or remitting taxes or penalties related to the use of a first-time home buyer savings account.
(l) Except as otherwise provided in this section and subject to the limitations under this subsection, there shall be deducted from taxable income of an account holder, for Massachusetts income tax purposes:
(1) the amount contributed to a first-time home buyer savings account during each tax year, not to exceed $25,000 for an account holder who files an individual tax return or $50,000 for joint account holders who file a joint tax return.
(2) the amount of earnings, including interest and other income on the principal, from the first-time home buyer savings account during the tax year.
(m) An account holder may claim the deduction and exclusion under subsection (k):
(1) For a period not to exceed 15 years;
(2) For an aggregate total amount of principal and earnings, not to exceed $250,000 during that 15-year period; and
(3) Only if the principal and earnings of the account remain in the account until a withdrawal is made for eligible costs related to the purchase of a single-family residence by a qualified beneficiary, except as otherwise provided in this section.
(n) Any funds in a first-time home buyer savings account not expended on eligible costs by December 31 of the last year of the 15-year period under Subsection 7(2)(a) of this Chapter shall thereafter be included in the account holder’s taxable income.
(o) A person other than the account holder who deposits funds in a first-time home buyer savings account shall not be entitled to the deduction and exclusion provided for under this Chapter.
(p) The deduction and exclusion from taxable income provided for by this Section shall apply to any alternative bases for calculating taxable income for Massachusetts income tax purposes.
(q) Except as otherwise authorized in this of this section, if the account holder withdraws any funds from a first-time home buyer savings account for a purpose other than eligible costs for the purchase of a single-family residence:
(1) Those funds shall be included in the account holder’s taxable income; and
(2) The account holder shall pay a penalty to the Department of Revenue equal to the tax that would have been collected had the withdrawn funds been subject to income tax. Such penalty shall not apply to funds withdrawn from an account that were:
(i) Withdrawn by reason of the account holder’s death or disability;
(ii) A disbursement of assets of the account pursuant to a filing for protection under the United States Bankruptcy Code, 11 U.S.C. § 101 et seq.; or
(iii) A transfer of the funds from a first-time home buyer savings account to a new first-time home buyer savings account held by a different financial institution or the same financial institution.
(r) The Department of Revenue shall prepare forms for:
(1) The designation of an account with a financial institution to serve as a first-time home buyer savings account;
(2) The designation of a qualified beneficiary of a first-time home buyer savings account; and
(3) For an account holder to annually submit to the Department of Revenue detailed information regarding the first-time home buyer savings account, including but not limited to a list of transactions for the account during the tax year, and identifying any supporting documentation that is required to be maintained by the account holder.
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An Act relative to restoring corporate tax rates
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S1788
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SD508
| 193
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{'Id': 'SND0', 'Name': 'Sal N. DiDomenico', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SND0', 'ResponseDate': '2023-01-11T17:26:28.613'}
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[{'Id': 'SND0', 'Name': 'Sal N. DiDomenico', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SND0', 'ResponseDate': '2023-01-11T17:26:28.6133333'}, {'Id': 'RLR0', 'Name': 'Rebecca L. Rausch', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RLR0', 'ResponseDate': '2023-01-23T14:30:46.67'}, {'Id': 'E_U1', 'Name': 'Erika Uyterhoeven', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/E_U1', 'ResponseDate': '2023-01-27T13:51:22.41'}, {'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-01-31T12:25:12.07'}, {'Id': 'V_H1', 'Name': 'Vanna Howard', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/V_H1', 'ResponseDate': '2023-01-31T13:28:53.21'}, {'Id': 'MJB0', 'Name': 'Michael J. Barrett', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJB0', 'ResponseDate': '2023-02-01T12:49:58.53'}, {'Id': 'MDB0', 'Name': 'Michael D. Brady', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MDB0', 'ResponseDate': '2023-02-01T12:48:47.13'}, {'Id': 'JRO0', 'Name': 'Jacob R. Oliveira', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JRO0', 'ResponseDate': '2023-02-02T12:18:01.1866667'}, {'Id': 'M_C1', 'Name': 'Mike Connolly', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C1', 'ResponseDate': '2023-02-06T10:49:31.4433333'}, {'Id': 'L M0', 'Name': 'Liz Miranda', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/L%20M0', 'ResponseDate': '2023-02-09T12:24:13.6966667'}, {'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-02-14T11:49:15.1766667'}, {'Id': 'A_G0', 'Name': 'Adam Gomez', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/A_G0', 'ResponseDate': '2023-02-23T15:09:02.2033333'}, {'Id': 'PDJ0', 'Name': 'Patricia D. Jehlen', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PDJ0', 'ResponseDate': '2023-02-27T10:30:46.28'}, {'Id': 'RAM1', 'Name': 'Rita A. Mendes', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RAM1', 'ResponseDate': '2023-04-12T13:33:00.3033333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1788/DocumentHistoryActions
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Bill
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By Mr. DiDomenico, a petition (accompanied by bill, Senate, No. 1788) of Sal N. DiDomenico, Rebecca L. Rausch, Erika Uyterhoeven, Jason M. Lewis and other members of the General Court for legislation to restore corporate tax rates. Revenue.
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SECTION A. Section 2 of chapter 63 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking subsection (b) and replacing it with the following:-
(b) Any corporation taxable under this section shall pay an excise measured by its net income determined to be taxable under section 2A at the following rates:-- (i) for each taxable year beginning on or after January 1, 1995, but before January 1, 2010, 10.5 per cent; (ii) for each taxable year beginning on or after January 1, 2010, but before January 1, 2011, 10.0 per cent; (iii) for each taxable year beginning on or after January 1, 2011, but before January 1, 2012, 9.5 per cent; (iv) for each taxable year beginning on or after January 1, 2012, but before January 1, 2023, 9.0 per cent; or (v) for each taxable year beginning on or after January 1, 2023 and thereafter, 10.5 percent; provided, however, that in no case shall the excise imposed under this section amount to less than $456.
SECTION B. Paragraph (2) of subsection (a) of section 39 of Chapter 63 of the General Laws is hereby amended by striking subparagraph (i) and replacing it with the following:-
(i) For tax years beginning before January 1, 2010, 9.5 per cent of its net income determined to be taxable in accordance with this chapter; (ii) for tax years beginning on or after January 1, 2010, but before January 1, 2011, 8.75 per cent of its net income determined to be taxable in accordance with this chapter; (iii) for tax years beginning on or after January 1, 2011, but before January 1, 2012, 8.25 per cent of its net income determined to be taxable in accordance with this chapter; (iv) for tax years beginning on or after January 1, 2012 but before January 1, 2023, 8.0 per cent of its net income determined to be taxable in accordance with this chapter; or, (v) for tax years beginning on or after January 1, 2023 and thereafter, 9.5 per cent of its net income determined to be taxable in accordance with this chapter.
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An Act to promote high-impact community investment
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S1789
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SD1044
| 193
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{'Id': 'SND0', 'Name': 'Sal N. DiDomenico', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SND0', 'ResponseDate': '2023-01-11T14:08:16.653'}
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[{'Id': 'SND0', 'Name': 'Sal N. DiDomenico', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SND0', 'ResponseDate': '2023-01-11T14:08:16.6533333'}, {'Id': 'MOM0', 'Name': 'Michael O. Moore', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MOM0', 'ResponseDate': '2023-01-30T12:09:12.4033333'}, {'Id': 'JMC0', 'Name': 'Joanne M. Comerford', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JMC0', 'ResponseDate': '2023-02-10T09:05:14.7266667'}, {'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-02-21T09:49:32.3433333'}, {'Id': 'LME0', 'Name': 'Lydia Edwards', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/LME0', 'ResponseDate': '2023-03-02T16:33:39.18'}, {'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-03-07T13:05:49.4266667'}, {'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-03-07T21:39:15.4733333'}, {'Id': 'AJP1', 'Name': 'Angelo J. Puppolo, Jr.', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AJP1', 'ResponseDate': '2023-03-07T21:39:01.46'}, {'Id': 'JJC0', 'Name': 'John J. Cronin', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JJC0', 'ResponseDate': '2023-03-09T10:48:33.3333333'}, {'Id': 'MFR0', 'Name': 'Michael F. Rush', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MFR0', 'ResponseDate': '2023-03-14T21:17:45.7466667'}, {'Id': 'MDB0', 'Name': 'Michael D. Brady', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MDB0', 'ResponseDate': '2023-03-14T21:17:01.32'}, {'Id': 'JKH1', 'Name': 'James K. Hawkins', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JKH1', 'ResponseDate': '2023-03-30T13:34:38.0866667'}, {'Id': 'M_C1', 'Name': 'Mike Connolly', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C1', 'ResponseDate': '2023-04-05T11:45:42.0133333'}, {'Id': 'L M0', 'Name': 'Liz Miranda', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/L%20M0', 'ResponseDate': '2023-05-10T09:03:37.66'}, {'Id': 'JBL0', 'Name': 'Joan B. Lovely', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBL0', 'ResponseDate': '2023-05-22T17:58:57.8233333'}, {'Id': 'BPC0', 'Name': 'Brendan P. Crighton', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BPC0', 'ResponseDate': '2023-06-01T10:33:39.7366667'}, {'Id': 'V_H1', 'Name': 'Vanna Howard', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/V_H1', 'ResponseDate': '2023-06-01T10:33:25.3966667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1789/DocumentHistoryActions
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Bill
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By Mr. DiDomenico, a petition (accompanied by bill, Senate, No. 1789) of Sal N. DiDomenico, Michael O. Moore, Joanne M. Comerford, James B. Eldridge and other members of the General Court for legislation to promote high-impact community investment. Revenue.
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SECTION 1: Section 38EE of Chapter 63 of the General Laws of 2020 is hereby amended by striking section 38EE(i) and replacing it with the following:- "Section EE(i) The department shall authorize the tax credits under this section. The total value of the tax credits authorized in this section, together with those authorized in section 6M of chapter 62, shall not exceed $12,000,000 in taxable years 2023 and 2024; and shall not exceed $15,000,000 in taxable year 2025 and thereafter."
SECTION 2: Section 6M of Chapter 62 of the General Laws of 2020 is hereby amended by striking section 6M(i) and replacing it with the following:- "6M(i) The department shall authorize the tax credits under this section. The total value of the tax credits authorized in this section, together with those authorized in Section 38EE of Chapter 63, shall not exceed $12,000,000 in taxable years 2023 and 2024; and shall not exceed $15,000,000 in taxable year 2025 and thereafter."
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An Act to provide increased access to hearing aids
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S179
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SD217
| 193
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{'Id': 'A_G0', 'Name': 'Adam Gomez', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/A_G0', 'ResponseDate': '2023-01-12T14:03:18.83'}
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[{'Id': 'A_G0', 'Name': 'Adam Gomez', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/A_G0', 'ResponseDate': '2023-01-12T14:03:18.83'}, {'Id': 'MJB0', 'Name': 'Michael J. Barrett', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJB0', 'ResponseDate': '2023-01-27T09:31:29.58'}, {'Id': 'RLR0', 'Name': 'Rebecca L. Rausch', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RLR0', 'ResponseDate': '2023-07-11T13:29:43.3666667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S179/DocumentHistoryActions
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Bill
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By Mr. Gomez, a petition (accompanied by bill, Senate, No. 179) of Adam Gomez and Michael J. Barrett 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 2020 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 providing home energy efficiency audits as a benefit of employment
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S1790
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SD1052
| 193
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{'Id': 'SND0', 'Name': 'Sal N. DiDomenico', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SND0', 'ResponseDate': '2023-01-17T19:23:54.17'}
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[{'Id': 'SND0', 'Name': 'Sal N. DiDomenico', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SND0', 'ResponseDate': '2023-01-17T19:23:54.17'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1790/DocumentHistoryActions
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Bill
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By Mr. DiDomenico, a petition (accompanied by bill, Senate, No. 1790) of Sal N. DiDomenico for legislation to provide home energy efficiency audits as a benefit of employment. Revenue.
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Chapter 63 of the General Laws as appearing in the 2020 Official Edition, is hereby amended by inserting after section 38F the following new section:-
Section 38FF. Home energy efficiency audit employee benefit; deduction
In determining the net income subject to tax under this chapter, a domestic or foreign business corporation, at its election, may deduct one-half of the expenditures paid or incurred during the taxable year with respect to providing employees as a benefit of employment the combined services of an energy auditor conducting an analytically rigorous home audit to identify areas of energy loss with a home contractor providing on-site implementation of efficiency measures defined as "Level 1" home energy rating systems work by the Residential Energy Services Network (RESNET) of the National Association of State Energy Officials; provided one-half the expenditures incurred with respect to providing the combined energy auditor/home contractor services be made pursuant to an energy efficiency plan approved by the department of public utilities pursuant to chapter twenty five, section 19 and chapter twenty five A, section 11G.
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An Act relative to the relief of mortgage debt
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S1791
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SD1738
| 193
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{'Id': 'SND0', 'Name': 'Sal N. DiDomenico', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SND0', 'ResponseDate': '2023-01-19T16:55:43.613'}
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[{'Id': 'SND0', 'Name': 'Sal N. DiDomenico', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SND0', 'ResponseDate': '2023-01-19T16:55:43.6133333'}, {'Id': 'AJP1', 'Name': 'Angelo J. Puppolo, Jr.', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AJP1', 'ResponseDate': '2023-02-02T12:17:02.4733333'}, {'Id': 'JFK0', 'Name': 'John F. Keenan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JFK0', 'ResponseDate': '2023-03-14T21:07:08.8'}, {'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-03-28T13:54:17.9133333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1791/DocumentHistoryActions
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Bill
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By Mr. DiDomenico, a petition (accompanied by bill, Senate, No. 1791) of Sal N. DiDomenico and Angelo J. Puppolo, Jr. for legislation relative to the relief of mortgage debt. Revenue.
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SECTION 1. Section 2 of chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by adding the following subparagraph:-
(R) To the extent not otherwise excluded from gross income, in whole or in part, income attributable to the discharge of debt on a principal residence, including debt reduced through mortgage restructuring, as well as mortgage debt forgiven in connection with a foreclosure, subject to the following conditions and limitations:
(i) No more than $2,000,000 of forgiven debt is eligible for the exclusion under this section, or $1,000,000 in the case of married filing separately for the purposes of federal taxes.
(ii) This section shall only apply to “acquisition indebtedness” as defined in section 163(h)(3)(B) of the Code.
(iii) The amount excluded from gross income by reason of this section shall be applied to reduce, but not below zero, the Massachusetts basis of the principal residence of the taxpayer.
(iv) This section shall not apply to the discharge of a loan if the discharge is on account of services performed for the lender or any other factor not directly related to a decline in the value of the residence or to the financial condition of the taxpayer.
(v) If any loan is discharged, in whole or in part, including pursuant to section 33 of Chapter 260 and only a portion of such loan qualifies under this section, this section shall apply only to so much of the amount discharged as exceeds the amount of the loan, as determined immediately before such discharge, which does not qualify. The principal residence exclusion shall take precedence over an insolvency exclusion unless elected otherwise.
(vi) For the purposes of this section, the term “principal residence” shall have the same meaning as in section 121 of the Code.
SECTION 2. This Act shall apply to discharges of indebtedness on or after January 1, 2013.
SECTION 3. The commissioner shall promulgate regulations to effectuate this provision.
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An Act establishing a child and family tax credit
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S1792
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SD2010
| 193
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{'Id': 'SND0', 'Name': 'Sal N. DiDomenico', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SND0', 'ResponseDate': '2023-01-20T10:13:48.023'}
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[{'Id': 'SND0', 'Name': 'Sal N. DiDomenico', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SND0', 'ResponseDate': '2023-01-20T10:13:48.0233333'}, {'Id': 'JMC0', 'Name': 'Joanne M. Comerford', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JMC0', 'ResponseDate': '2023-01-25T16:21:39.2866667'}, {'Id': 'MDB0', 'Name': 'Michael D. Brady', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MDB0', 'ResponseDate': '2023-01-27T13:52:11.5966667'}, {'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-02-01T12:47:15.94'}, {'Id': 'AMG0', 'Name': 'Anne M. Gobi', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AMG0', 'ResponseDate': '2023-02-23T15:25:37.6833333'}, {'Id': 'PDJ0', 'Name': 'Patricia D. Jehlen', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PDJ0', 'ResponseDate': '2023-03-02T16:38:11.66'}, {'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-03-14T21:06:55.33'}, {'Id': 'A_G0', 'Name': 'Adam Gomez', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/A_G0', 'ResponseDate': '2023-03-14T21:05:14.1'}, {'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-03-27T11:38:43.1266667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1792/DocumentHistoryActions
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Bill
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By Mr. DiDomenico, a petition (accompanied by bill, Senate, No. 1792) of Sal N. DiDomenico, Joanne M. Comerford, Michael D. Brady, Jason M. Lewis and other members of the Senate for legislation to establish a child and family tax credit. Revenue.
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Section 6 of chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking out subsections (x) and (y) and inserting in place thereof the following subsection:-
"(x)(1) A taxpayer who maintains a household that includes as a member: (A) at least 1 individual who qualifies for an exemption as a dependent under section 151 of the Code; (B) at least 1 qualifying individual, as defined in said section 21 of the Code; or (C) at least 1 individual who is: (I) disabled; and (II) who qualifies as a dependent under section 152 of the Code, shall be allowed a credit in an amount equal to $600 for each such dependent or qualifying individual with respect to the taxpayer; provided, however, that if the taxpayer is married at the close of the taxable year, the credit provided in this subsection shall be allowed if the taxpayer and the taxpayer’s spouse file a joint return for the taxable year or if the taxpayer qualifies as a head of household under section 2(b) of the Code; and provided further, that for the purposes of this subsection, “maintains a household” shall have the same meaning as in said section 21 of the Code; and provided further, that for the purposes of this subsection, “maintains a household” shall have the same meaning as in said section 21 of the Code. With respect to a taxpayer who is a non-resident for part of the taxable year, the credit shall be further limited to the amount of allowable credit multiplied by a fraction, the numerator of which shall be the number of days in the taxable year the person resided in the commonwealth and the denominator of which shall be the number of days in the taxable year. A person who is a non-resident for the entire taxable year shall not be allowed the credit. If the amount of the credit allowed under this subsection exceeds the taxpayer’s tax liability, the commissioner shall treat the excess as an overpayment and shall pay the taxpayer the entire amount of the excess without interest.
(2) The department shall adjust the figures set forth in the first and second paragraphs of this subsection annually to reflect increases in the cost of living by the same method used for federal income tax brackets."
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An Act to increase family stabilization through the earned income tax credit
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S1793
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SD2122
| 193
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{'Id': 'SND0', 'Name': 'Sal N. DiDomenico', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SND0', 'ResponseDate': '2023-01-20T12:52:22.74'}
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[{'Id': 'SND0', 'Name': 'Sal N. DiDomenico', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SND0', 'ResponseDate': '2023-01-20T12:52:22.74'}, {'Id': 'JMC0', 'Name': 'Joanne M. Comerford', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JMC0', 'ResponseDate': '2023-01-25T16:21:31.82'}, {'Id': 'MDB0', 'Name': 'Michael D. Brady', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MDB0', 'ResponseDate': '2023-01-27T13:52:07.91'}, {'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-02-01T12:47:36.94'}, {'Id': 'JFK0', 'Name': 'John F. Keenan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JFK0', 'ResponseDate': '2023-02-10T09:04:08.6366667'}, {'Id': 'PDJ0', 'Name': 'Patricia D. Jehlen', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PDJ0', 'ResponseDate': '2023-03-02T16:38:07.55'}, {'Id': 'LME0', 'Name': 'Lydia Edwards', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/LME0', 'ResponseDate': '2023-03-14T21:17:18.3066667'}, {'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-03-14T21:06:26.2066667'}, {'Id': 'A_G0', 'Name': 'Adam Gomez', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/A_G0', 'ResponseDate': '2023-03-14T21:05:30.02'}, {'Id': 'BPC0', 'Name': 'Brendan P. Crighton', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BPC0', 'ResponseDate': '2023-03-15T10:14:43.2066667'}, {'Id': 'RLR0', 'Name': 'Rebecca L. Rausch', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RLR0', 'ResponseDate': '2023-07-12T16:42:31.4366667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1793/DocumentHistoryActions
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Bill
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By Mr. DiDomenico, a petition (accompanied by bill, Senate, No. 1793) of Sal N. DiDomenico, Joanne M. Comerford, Michael D. Brady, Jason M. Lewis and other members of the Senate for legislation to increase family stabilization through the earned income tax credit. Revenue.
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SECTION 1. Section 6 of chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking out subsection (h) and inserting in its place the following subsection:--
(1) For purposes of this subsection, the following definitions apply:
“Adjusted gross income” has the meaning given in section 62 of the Code.
“Earned income” has the meaning given in section 32(c) of the Code.
“Eligible claimant” means an eligible individual or eligible student.
“Eligible individual” has the meaning given in section 32(c)(1) of the Code, except that “age 18” is substituted for “age 25” and “but not attained age 65” is disregarded in section 32(c)(1)(A)(ii)(II).
“Eligible student” means an individual who:
(i) is enrolled at an institution of higher education;
(ii) is enrolled for at least one-half the normal full-time workload for the course of study that the student is pursuing, as indicated on the student’s Internal Revenue Service form 1098-T;
(iii) is enrolled in a course of study necessary for enrollment in a program leading to a degree or certificate; and
(iv) is not claimed as a dependent as defined in section 152(a) of the Code for the taxable year.
“Federal credit percentage” means the earned income credit percentage determined in section 32(b)(1) of the Code; provided, however, that for each additional qualifying child above 3 children, the guaranteed minimum income credit percentage shall increase by 5 basis points per qualifying child.
“Federal match” by the Commonwealth equals 50 percent.
“Federal phaseout amount” means the phaseout amount determined in section 32(b)(2) of the Code and adjusted for inflation pursuant to section 32(j) of the Code.
“Initial rate” means the federal credit percentage for eligible claimants with one qualifying child in section 32(b) of the Code multiplied by the federal match.
“Maximum earned income” means an amount equal at the time of enactment to $75,000. For each taxable year commencing on and after January 1, 2024, the maximum earned income shall be adjusted annually for inflation at a rate equal to the cost-of-living adjustment determined under section 1(f)(3) of the Code.
“Phaseout rate” equals 4.8 percent.
“Qualifying child” has the meaning given in section 32(c) of the Code.
“Qualifying relative” has the meaning given in section 152(d) of the Code.
“State phaseout amount” means an amount equal to the maximum earned income minus the quotient of the basic credit divided by the phaseout rate.
“Taxable income” has the meaning given in section 63 of the Code.
(2) (i)An individual may, based upon this subsection, receive an earned income credit against the tax imposed under this chapter. To receive an earned income credit, an individual must be an eligible individual, except that an individual may also receive an earned income credit if the individual:
(A) is an eligible student; or
(B) has an earned income or a federal adjusted gross income that is greater than the maximum earned income amount allowed for the earned income credit under section 32 of the Code but does not exceed the maximum earned income as defined in this subsection.
(ii) For an individual who has no qualifying child:
(A) for an earned income less than the maximum earned income, the earned income credit equals the basic credit; except that the guaranteed minimum income credit is reduced by the earned income, or if greater, federal adjusted gross income, in excess of the state phaseout amount multiplied by the phaseout rate.
(iii) for an individual who has one or more qualifying children:
(A) for an earned income less than the maximum earned income and greater than the federal phaseout amount, the amount of the earned income credit is equal to the federal match multiplied by the corresponding credit under section 32 of the Code; except that the earned income credit is reduced by the product of the earned income, or if greater, federal adjusted gross income, in excess of the state phaseout amount multiplied by the phaseout rate.
(3) If other credits allowed under this section are utilized by the taxpayer for the taxable year, the earned income credit afforded by this subsection shall be applied last. If the amount of the guaranteed minimum income credit allowed under this subsection exceeds the taxpayer's liability, the commissioner shall treat the excess as an overpayment and shall pay the taxpayer the amount of the excess without interest.
(4) With respect to a person who is a nonresident for part of the taxable year, the allowable earned income credit shall be the earned income credit as calculated in clause (2) multiplied by a fraction, the numerator of which shall be the number of days in the taxable year the person resided in the commonwealth and the denominator of which shall be the number of days in the taxable year. A person who is a nonresident for the entire taxable year shall not be allowed the earned income credit.
(5) For the purposes of this subsection, a married taxpayer shall satisfy the joint filing requirement under section 32 of the Code if the taxpayer files an income tax return using a filing status of married filing separately and the taxpayer: (i) is living apart from the taxpayer’s spouse at the time the taxpayer files the tax return; (ii) is unable to file a joint return because the taxpayer is a victim of domestic abuse; and (iii) indicates on the taxpayer’s income tax return that the taxpayer meets the criteria of clauses (i) and (ii).
(6) For the purposes of this subsection, a taxpayer may claim an earned income credit under this section, using either a Social Security number or an individual taxpayer identification
number, if but for section 32(m) of the Code, the taxpayer would be eligible to claim a guaranteed minimum income credit.
(7) In order to ensure the widest possible dissemination of the state and federal earned income credit, the department shall: (i) include multilingual information by video and text in its website about the guaranteed minimum income credit, free tax preparation services, and low-income taxpayer clinics; (ii) provide all employers with a multilingual poster and a notice that sets forth the rights to the guaranteed minimum income credit under this chapter; (iii) require that all employers doing business in the commonwealth post information about the guaranteed minimum income credit in a conspicuous location at the place of employment; (iv) coordinate a notification system by the commonwealth about the guaranteed minimum income credit to applicants for and recipients of unemployment insurance under chapter 151A, applicants for and recipients of transitional assistance benefits, including food stamps, under chapter 18, and to recipients of subsidized health insurance under chapter 118E; and (v) collaborate with labor organizations, chambers of commerce, municipalities, community-based organizations, and taxpayer advocates to disseminate information about the guaranteed minimum income credit. The multilingual poster and notice requirement in clause (i) shall comply with the requirements for employer’s unemployment notices under clauses (i) and (iii) of subsection (d) of section 62A of chapter 151A.
SECTION 2. Section 1 of this act shall apply to tax years beginning on or after January 1, 2024.
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An Act supporting residents and communities in resolving tax
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S1794
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SD1462
| 193
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{'Id': 'LME0', 'Name': 'Lydia Edwards', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/LME0', 'ResponseDate': '2023-01-05T11:36:39.967'}
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[{'Id': 'LME0', 'Name': 'Lydia Edwards', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/LME0', 'ResponseDate': '2023-01-05T11:36:39.9666667'}, {'Id': 'SND0', 'Name': 'Sal N. DiDomenico', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SND0', 'ResponseDate': '2023-02-11T11:15:00.35'}, {'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-04-10T13:04:49.7466667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1794/DocumentHistoryActions
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Bill
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By Ms. Edwards, a petition (accompanied by bill, Senate, No. 1794) of Lydia Edwards and Sal N. DiDomenico for legislation to support residents and communities in resolving tax. Revenue.
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Section 62A of chapter 60 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking out, in line 12, the words "25 per cent of the amount needed to redeem the parcel" and inserting in place thereof the following words:- up to 25 per cent of the amount needed to redeem the parcel.
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Whereas, The deferred operation of this act would tend to defeat its purpose, which is to forthwith lessen the minimum payment for the redemption of parcels in tax title, therefore it is hereby declared to be an emergency law, necessary for the immediate preservation of the public convenience.
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An Act providing a local option incentivizing landlords to rent unsubsidized properties at below market rent (good landlord tax credit)
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S1795
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SD1559
| 193
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{'Id': 'LME0', 'Name': 'Lydia Edwards', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/LME0', 'ResponseDate': '2023-01-17T15:25:53.73'}
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[{'Id': 'LME0', 'Name': 'Lydia Edwards', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/LME0', 'ResponseDate': '2023-01-17T15:25:53.73'}, {'Id': 'SND0', 'Name': 'Sal N. DiDomenico', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SND0', 'ResponseDate': '2023-02-11T11:13:09.24'}, {'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-02-13T12:31:04.03'}, {'Id': 'MOM0', 'Name': 'Michael O. Moore', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MOM0', 'ResponseDate': '2023-02-15T19:07:40.53'}, {'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-04-10T13:03:05.4566667'}, {'Id': 'JRT1', 'Name': 'Jeffrey Rosario Turco', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JRT1', 'ResponseDate': '2023-04-10T20:34:22.9733333'}, {'Id': 'JAC0', 'Name': 'Julian Cyr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JAC0', 'ResponseDate': '2023-05-30T09:40:34.21'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1795/DocumentHistoryActions
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Bill
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By Ms. Edwards, a petition (accompanied by bill, Senate, No. 1795) of Lydia Edwards, Sal N. DiDomenico, Patrick M. O'Connor and Michael O. Moore for legislation to provide a local option incentivizing landlords to rent unsubsidized properties at below market rent (good landlord tax credit). 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 closing the single sales factor tax loophole
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S1796
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SD136
| 193
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{'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-01-11T11:31:56.973'}
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[{'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-01-11T11:31:56.9733333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1796/DocumentHistoryActions
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Bill
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By Mr. Eldridge, a petition (accompanied by bill, Senate, No. 1796) of James B. Eldridge for legislation to close the single sales factor tax loophole. Revenue.
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SECTION 1. Section 38 of chapter 63 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking out subsection (c) and inserting in place thereof the following subsection:-
(c) If a corporation, other than a defense corporation as described in subsection (k) or a manufacturing corporation as described in subsection (l), has income from business activity which is taxable both within and without this commonwealth, its taxable net income, as determined under the provisions of subsection (a), shall be apportioned to this commonwealth by multiplying said taxable net income by a fraction, the numerator of which is the property factor plus the payroll factor plus twice times the sales factor, and the denominator of which is four.
SECTION 2. Subsection (f) of said section 38 of said chapter 63, as so appearing, is hereby amended by striking out the sixth paragraph.
SECTION 3. Said section 38 of said chapter 63, as so appearing, is hereby further amended by striking out subsections (m) and (n) and inserting in place thereof the following subsection:-
(m) In any case in which a purchasing corporation makes an election under section 338 of the Code, the target corporation shall be treated as having sold its assets for purposes of this section.
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An Act repealing chapter 62F
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S1797
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SD791
| 193
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{'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-01-18T13:14:19.393'}
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[{'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-01-18T13:14:19.3933333'}, {'Id': 'M_C1', 'Name': 'Mike Connolly', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C1', 'ResponseDate': '2023-01-18T13:16:56.57'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1797/DocumentHistoryActions
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Bill
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By Mr. Eldridge, a petition (accompanied by bill, Senate, No. 1797) of James B. Eldridge and Mike Connolly for legislation to repeal chapter 62F. Revenue.
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Chapter 62F of the General Laws is hereby repealed.
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An Act to reduce poverty by expanding the EITC and the child and family tax credit
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S1798
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SD1224
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{'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-01-18T18:08:04.343'}
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[{'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-01-18T18:08:04.3433333'}, {'Id': 'SND0', 'Name': 'Sal N. DiDomenico', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SND0', 'ResponseDate': '2023-01-18T18:08:18.15'}, {'Id': 'RLR0', 'Name': 'Rebecca L. Rausch', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RLR0', 'ResponseDate': '2023-01-23T12:24:42.7233333'}, {'Id': 'JMC0', 'Name': 'Joanne M. Comerford', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JMC0', 'ResponseDate': '2023-01-24T17:05:30.0033333'}, {'Id': 'MDB0', 'Name': 'Michael D. Brady', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MDB0', 'ResponseDate': '2023-01-26T13:18:42.5533333'}, {'Id': 'CPB2', 'Name': 'Christine P. Barber', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CPB2', 'ResponseDate': '2023-01-30T14:02:48.87'}, {'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-02-01T11:01:59.2066667'}, {'Id': 'JFK0', 'Name': 'John F. Keenan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JFK0', 'ResponseDate': '2023-02-10T08:54:06.7133333'}, {'Id': 'PDJ0', 'Name': 'Patricia D. Jehlen', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PDJ0', 'ResponseDate': '2023-03-03T10:31:00.58'}, {'Id': 'A_G0', 'Name': 'Adam Gomez', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/A_G0', 'ResponseDate': '2023-03-14T11:10:06'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1798/DocumentHistoryActions
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Bill
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By Mr. Eldridge, a petition (accompanied by bill, Senate, No. 1798) of James B. Eldridge, Sal N. DiDomenico, Rebecca L. Rausch, Joanne M. Comerford and other members of the General Court for legislation to improve the earned income credit for healthier families. Revenue.
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SECTION 1. Paragraph (b) of Part B of section 3 of chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking out subparagraph 3.
SECTION 2. Section 6 of said chapter 62, as most recently amended by section 33 of chapter 102 of the Acts of 2021, is hereby amended by striking out, in lines 245 and 250, the figure “30” and inserting in place thereof, in each instance, the following figure:- 50.
SECTION 3. The first paragraph of said section 6 of said chapter 62, as so amended, is hereby further amended by adding the following sentence:- A taxpayer may claim a credit under this section, using either a Social Security number or an individual taxpayer identification number, if but for section 32(m) of the Code, the taxpayer would be eligible to claim a credit.
SECTION 4. Said section 6 of said chapter 62, as so amended, is hereby further amended by inserting, in line 252, after the word “year” the following words:- provided, however that for each additional qualifying child, as defined in section 32 (b) of the Code, above 3 children, the per cent of the federal credit shall increase by 5 percentage points per qualifying child.
SECTION 5. Said section 6 of said chapter 62, as so amended, is hereby further amended by striking out subsections (x) and (y) and inserting in place thereof the following subsection:- (x) (1) A taxpayer who maintains a household that includes as a member: (A) at least 1 individual who qualifies for an exemption as a dependent under section 151 of the Code; (B) at least 1 qualifying individual, as defined in said section 21 of the Code; or (C) at least 1 individual who is: (I) disabled; and (II) who qualifies as a dependent under section 152 of the Code, shall be allowed a credit in an amount equal to $600 for each such dependent or qualifying individual with respect to the taxpayer.
(2) A taxpayer who maintains a household that does not include a member listed in the first paragraph of this subsection shall be allowed a credit in an amount equal to $600.
(3) If a 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
(4) For the purposes of this subsection, “maintains a household” shall have the same meaning as in section 21 of the Code. (5) With respect to a taxpayer who is a non-resident for part of the taxable year, the credit shall be further limited to the amount of allowable credit multiplied by a fraction, the numerator of which shall be the number of days in the taxable year the person resided in the commonwealth and the denominator of which shall be the number of days in the taxable year. A person who is a non-resident for the entire taxable year shall not be allowed the credit. If the amount of the credit allowed under this subsection exceeds the taxpayer’s tax liability, the commissioner shall treat the excess as an overpayment and shall pay the taxpayer the entire amount of the excess without interest. (6) The department shall adjust the figures set forth in the first and second paragraphs of this subsection annually to reflect increases in the cost of living by the same method used for federal income tax brackets.
SECTION 6. In order to ensure the widest possible dissemination of state and federal tax credits that are aimed to reduce poverty, the department shall: (i) include multilingual information by video and text in its website about state and federal tax credits, free tax preparation services, and low-income taxpayer clinics; (ii) provide all employers with a multilingual poster and a notice that sets forth the rights under this chapter; (iii) require that all employers doing business in the commonwealth post information about tax credits in a conspicuous location at the place of employment; (iv) coordinate a notification system by the commonwealth about tax credit to applicants for and recipients of unemployment insurance under chapter 151A, applicants for and recipients of transitional assistance benefits, including food stamps, under chapter 18, and to recipients of subsidized health insurance under chapter 118E; and (v) collaborate with labor organizations, chambers of commerce, municipalities, community-based organizations, and taxpayer advocates to disseminate information about tax credits. The multilingual poster and notice requirement in clause (i) shall comply with the requirements for employer’s unemployment notices under clauses (i) and (iii) of subsection (d) of section 62A of chapter 151A.
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An Act providing for climate change adaptation infrastructure and affordable housing investments in the commonwealth
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S1799
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SD1226
| 193
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{'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-01-18T18:04:06.233'}
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[{'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-01-18T18:04:06.2333333'}, {'Id': 'V_H1', 'Name': 'Vanna Howard', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/V_H1', 'ResponseDate': '2023-01-31T11:27:18.2366667'}, {'Id': 'SND0', 'Name': 'Sal N. DiDomenico', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SND0', 'ResponseDate': '2023-01-31T16:01:38.53'}, {'Id': 'JMC0', 'Name': 'Joanne M. Comerford', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JMC0', 'ResponseDate': '2023-01-31T16:58:24.4866667'}, {'Id': 'M_C1', 'Name': 'Mike Connolly', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C1', 'ResponseDate': '2023-02-02T14:11:52.5933333'}, {'Id': 'JPL1', 'Name': 'Jack Patrick Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JPL1', 'ResponseDate': '2023-02-06T09:06:41.71'}, {'Id': 'L M0', 'Name': 'Liz Miranda', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/L%20M0', 'ResponseDate': '2023-02-09T14:26:50.5666667'}, {'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-02-15T11:32:12.1433333'}, {'Id': 'JAC0', 'Name': 'Julian Cyr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JAC0', 'ResponseDate': '2023-02-22T14:12:30.0033333'}, {'Id': 'A_G0', 'Name': 'Adam Gomez', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/A_G0', 'ResponseDate': '2023-02-28T23:42:31.11'}, {'Id': 'DAS1', 'Name': 'Danillo A. Sena', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DAS1', 'ResponseDate': '2023-03-01T14:33:16.1366667'}, {'Id': 'JJC0', 'Name': 'John J. Cronin', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JJC0', 'ResponseDate': '2023-03-08T17:14:30.8033333'}, {'Id': 'MDB0', 'Name': 'Michael D. Brady', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MDB0', 'ResponseDate': '2023-03-10T08:54:07.3866667'}, {'Id': 'LME0', 'Name': 'Lydia Edwards', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/LME0', 'ResponseDate': '2023-03-27T09:45:06.48'}, {'Id': 'PRF0', 'Name': 'Paul R. Feeney', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PRF0', 'ResponseDate': '2023-04-13T15:07:09.7633333'}, {'Id': 'PDJ0', 'Name': 'Patricia D. Jehlen', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PDJ0', 'ResponseDate': '2023-09-26T10:56:23.21'}]
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Bill
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By Mr. Eldridge, a petition (accompanied by bill, Senate, No. 1799) of James B. Eldridge, Vanna Howard, Sal N. DiDomenico, Joanne M. Comerford and other members of the General Court for legislation relative to the imposition of an excise tax to provide for climate change adaptation infrastructure and affordable housing investments in the Commonwealth. 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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Proposed Joint Rules for the 2023-2024 Legislative Session
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S18
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{'Id': 'TS29', 'Name': 'Temporary Senate Committee on Rules', 'Type': 2, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/Committees/TS29', 'ResponseDate': '2023-02-02T10:07:02.773'}
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Report
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Senate, February 2, 2023 -- Text of the proposed Joint Rules recommended by the Temporary Committee on Rules to be adopted as the Joint Rules governing the 2023-2024 legislative session.
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[{'GeneralCourtNumber': 193, 'Branch': 'Senate', 'RollCallNumber': 11, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/Branches/Senate/RollCalls/11'}, {'GeneralCourtNumber': 193, 'Branch': 'Senate', 'RollCallNumber': 12, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/Branches/Senate/RollCalls/12'}, {'GeneralCourtNumber': 193, 'Branch': 'Senate', 'RollCallNumber': 13, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/Branches/Senate/RollCalls/13'}]
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[{'Action': 'Committee Report', 'FiscalAmounts': [], 'Committee': {'CommitteeCode': 'TS29', 'GeneralCourtNumber': 193, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/Committees/TS29'}, 'Votes': []}]
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[{'AmendmentNumber': '1', 'ParentBillNumber': 'S18', 'Branch': 'Senate', 'GeneralCourtNumber': 193, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/Documents/S18/Branches/Senate/Amendments/1/'}, {'AmendmentNumber': '2', 'ParentBillNumber': 'S18', 'Branch': 'Senate', 'GeneralCourtNumber': 193, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/Documents/S18/Branches/Senate/Amendments/2/'}, {'AmendmentNumber': '3', 'ParentBillNumber': 'S18', 'Branch': 'Senate', 'GeneralCourtNumber': 193, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/Documents/S18/Branches/Senate/Amendments/3/'}, {'AmendmentNumber': '4', 'ParentBillNumber': 'S18', 'Branch': 'Senate', 'GeneralCourtNumber': 193, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/Documents/S18/Branches/Senate/Amendments/4/'}, {'AmendmentNumber': '5', 'ParentBillNumber': 'S18', 'Branch': 'Senate', 'GeneralCourtNumber': 193, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/Documents/S18/Branches/Senate/Amendments/5/'}, {'AmendmentNumber': '6', 'ParentBillNumber': 'S18', 'Branch': 'Senate', 'GeneralCourtNumber': 193, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/Documents/S18/Branches/Senate/Amendments/6/'}, {'AmendmentNumber': '7', 'ParentBillNumber': 'S18', 'Branch': 'Senate', 'GeneralCourtNumber': 193, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/Documents/S18/Branches/Senate/Amendments/7/'}, {'AmendmentNumber': '8', 'ParentBillNumber': 'S18', 'Branch': 'Senate', 'GeneralCourtNumber': 193, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/Documents/S18/Branches/Senate/Amendments/8/'}, {'AmendmentNumber': '9', 'ParentBillNumber': 'S18', 'Branch': 'Senate', 'GeneralCourtNumber': 193, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/Documents/S18/Branches/Senate/Amendments/9/'}, {'AmendmentNumber': '10', 'ParentBillNumber': 'S18', 'Branch': 'Senate', 'GeneralCourtNumber': 193, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/Documents/S18/Branches/Senate/Amendments/10/'}, {'AmendmentNumber': '11', 'ParentBillNumber': 'S18', 'Branch': 'Senate', 'GeneralCourtNumber': 193, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/Documents/S18/Branches/Senate/Amendments/11/'}, {'AmendmentNumber': '12', 'ParentBillNumber': 'S18', 'Branch': 'Senate', 'GeneralCourtNumber': 193, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/Documents/S18/Branches/Senate/Amendments/12/'}, {'AmendmentNumber': '13', 'ParentBillNumber': 'S18', 'Branch': 'Senate', 'GeneralCourtNumber': 193, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/Documents/S18/Branches/Senate/Amendments/13/'}, {'AmendmentNumber': '14', 'ParentBillNumber': 'S18', 'Branch': 'Senate', 'GeneralCourtNumber': 193, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/Documents/S18/Branches/Senate/Amendments/14/'}, {'AmendmentNumber': '15', 'ParentBillNumber': 'S18', 'Branch': 'Senate', 'GeneralCourtNumber': 193, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/Documents/S18/Branches/Senate/Amendments/15/'}]
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An Act to end housing discrimination in the Commonwealth
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S180
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SD2034
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{'Id': 'A_G0', 'Name': 'Adam Gomez', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/A_G0', 'ResponseDate': '2023-01-20T11:55:50.623'}
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[{'Id': 'A_G0', 'Name': 'Adam Gomez', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/A_G0', 'ResponseDate': '2023-01-20T11:55:50.6233333'}, {'Id': 'JMC0', 'Name': 'Joanne M. Comerford', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JMC0', 'ResponseDate': '2023-02-15T09:11:04.4966667'}, {'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-02-15T15:12:20.5133333'}, {'Id': 'JFK0', 'Name': 'John F. Keenan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JFK0', 'ResponseDate': '2023-02-27T15:06:29.5866667'}, {'Id': 'MDB0', 'Name': 'Michael D. Brady', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MDB0', 'ResponseDate': '2023-03-03T11:22:37.9666667'}, {'Id': 'SND0', 'Name': 'Sal N. DiDomenico', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SND0', 'ResponseDate': '2023-03-13T12:15:41.6966667'}, {'Id': 'JBL0', 'Name': 'Joan B. Lovely', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBL0', 'ResponseDate': '2023-03-20T13:16:29.9233333'}, {'Id': 'RLR0', 'Name': 'Rebecca L. Rausch', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RLR0', 'ResponseDate': '2023-06-16T17:28:14.61'}, {'Id': 'LME0', 'Name': 'Lydia Edwards', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/LME0', 'ResponseDate': '2023-09-12T13:53:13.9166667'}]
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Bill
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By Mr. Gomez, a petition (accompanied by bill, Senate, No. 180) of Adam Gomez, Joanne M. Comerford, James B. Eldridge, John F. Keenan and others for legislation to end housing discrimination in the Commonwealth. Consumer Protection and Professional Licensure.
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SECTION 1. Chapter 13 of the General Laws, as appearing in the 2018 Official Edition, is hereby amended by striking out section 54 and inserting in place thereof the following section:-
Section 54. There shall be a board of registration of real estate brokers and salesmen, in this section and in sections fifty-five to fifty-seven, inclusive, called the board, to be appointed by the governor with the advice and consent of the council, consisting of seven members, residents of the commonwealth, four of whom shall have been actively engaged in the real estate business as a full-time occupation for at least seven years prior to their appointment and who shall be licensed real estate brokers, one of whom shall either be an expert in fair housing and civil rights or a tenant from a duly recognized tenants’ organization in the commonwealth receiving public assistance from a local, state or federal rental voucher program, and two of whom shall be representatives of the public. The governor shall designate the chairman. As the term of office of a member of the board expires, his successor shall be appointed by the governor, with like advice and consent, to serve for five years. Each member shall be eligible for reappointment and shall serve until the qualification of his successor. The governor may also, with like advice and consent, fill any vacancy in the board for the unexpired portion of the term.
SECTION 2. Section 55 of said chapter 13, as so appearing, is hereby amended by inserting, at the end of the section, the following words:-
The board shall publish, not less than quarterly, an account of newly licensed members. The board shall also publish, not less than quarterly, a summary of complaints filed against licensed members, the actions taken by the board to investigate such complaints, disciplinary hearings, disciplinary actions or revocations of licenses, the reason for such actions by the board, including any findings, in which finding has become final, of discrimination against any classes protected by Chapter 151B or otherwise protected by any other general or special law or federal statute, and the name of the affected license holder.
SECTION 3. The third sentence of section 87AAA of chapter 112 of the General Laws, as appearing in the 2018 Official Edition, is hereby amended by adding, after the words “the Massachusetts commission against discrimination” the following words:- , or any other agency that administers fair housing laws and is certified by the federal Assistant Secretary for Fair Housing and Equal Opportunity pursuant to the federal Fair Housing Act, 42 U.S.C. 3601 through 42 U.S.C. 3619, inclusive.
SECTION 4. Said third sentence of said section 87AAA of said chapter 112 of the General Laws is hereby further amended by adding, after the words “that said commission” the following words:- or agency.
SECTION 5. Said third sentence of said section 87AAA of said chapter 112 of the General Laws is hereby further amended by adding, after the words “the said commission” the following words:- or agency.
SECTION 6. Said third sentence of said section 87AAA of said chapter 112 of the General Laws is hereby further amended by striking the word “ninety” and inserting in place thereof the following words:- one hundred and eighty.
SECTION 7. Said section 87AAA of said chapter 112 of the General Laws is hereby further amended by adding, after the third sentence, the following words:- The board shall, after notice by the Office of the Attorney General that a court in a matter brought by the Office of the Attorney General has made a finding, which finding has become final, that a licensed broker or salesperson committed an unlawful practice in violation of Chapter151B arising out of or in the course of his occupation as a licensed broker or salesperson, shall suspend forthwith the license of said broker or salesperson for a period of sixty days, and, if the said Office of the Attorney General determines that the violation by such licensed broker or salesperson occurred within two years of the date of a prior finding by a court or agency of a violation of Chapter 151B, which prior finding has become final, it shall so notify the board, and the board shall forthwith suspend the license of such broker or salesperson for a period of one hundred and eighty days. The Board shall suspend the license of a broker or salesperson for any violation of G.L. ch. 151B referred to it under this section. Agencies empowered to make referrals to the Board under this section shall make all referrals that qualify under this section and do not have discretion as to whether to make the referral.
SECTION 8. Said chapter 112 of the General Laws is hereby further amended by striking out section 87XX1/2 and inserting in place thereof the following section:-
Section 87XX1/2. Any person holding a license as a real estate broker or salesperson shall, within their renewal period, satisfactorily complete courses or programs of instruction approved by the board; provided that attendance at such courses or programs of instruction shall be no less than ten hours but no more than sixteen hours as determined by the board. The curriculum contained in such courses or programs shall contain at least six hours of instruction concerning or related to compliance with laws and regulations selected from any of the following subjects: equal employment opportunity; accessibility for the disabled; agency law; environmental issues in real estate; zoning and building codes; real estate appraisal and financing; property tax assessments and valuation; and real estate board regulations. In addition, the curriculum shall contain at least three hours on alternative dispute resolution methods and at least four hours on fair housing law or diversity and inclusion in real estate. The board shall certify in advance the curriculum forming the basis of such courses or programs which satisfy the provisions of this section. The Massachusetts Commission Against Discrimination may, at its discretion, review and approve the curriculum as it relates to fair housing.
Every person who is subject to the requirements of this section shall furnish, in a form satisfactory to the board, written certification that the required courses or programs were successfully completed. Upon successful completion of approved courses or programs, the licensee shall be deemed to have met the continuing education requirements of this section for license renewal. Every person who fails to furnish, in a form satisfactory to the board, written certification that the required courses or programs were completed shall be granted inactive status by the board upon renewal of his license in accordance with section eighty-seven XX.
Any person failing to meet requirements imposed upon him by this section or who has submitted to the board a false or fraudulent certificate of compliance therewith, shall, after a hearing thereon, which hearing may be waived by such person, be subject to the suspension of his license until such time as such person shall have demonstrated to the satisfaction of the board that he has complied with all the requirements of this section as well as with all other laws, rules and regulations applicable to such licensing.
The provisions of this section shall not apply to any person licensed by the board under the provisions of section eighty-seven SS who is not required to take an examination to be licensed; provided, however, that any out-of-state licensee who receives reciprocity from the board to practice in the commonwealth shall demonstrate to the board compliance with a continuing education program in such licensee's home state.
The provisions of this section shall not apply to any person licensed by the board who has been granted inactive status by the board. A person licensed by the board and whose license is inactive may not engage in the business of, or act as, a real estate broker or salesperson, as defined in section eighty-seven PP, except that he may assist with or direct the procuring of prospects and may receive referral fees for such procurement activities. A person licensed by the board whose license is inactive shall be considered unlicensed for purposes of section eighty-seven RR. Engaging in the business of, or acting as, a real estate broker or salesperson while a license is inactive, except as otherwise provided for in this section, may be grounds for revocation of such license. A person licensed by the board and whose license is inactive shall renew such license in accordance with section eighty-seven XX while such license is inactive. A person licensed by the board and whose license is inactive may apply to the board to reactivate such license, upon demonstration of the completion of the continuing education requirements for the renewal period immediately preceding the application for reactivation of such license and compliance with all then applicable requirements for licensure.
The board shall perform such duties and functions necessary to carry out the provisions of this section and shall promulgate rules and regulations pertaining to the development and administration of an inactive license designation. Such rules and regulations shall include, but not be limited to, developing procedures for the granting of inactive status, the reactivation of licenses, renewal fees and the notification of licensees of continuing education requirements prior to license reactivation.
SECTION 9. Section 87SS of chapter 112 of the General Laws, as appearing in the 2018 Official Edition, is hereby amended by striking out the second sentence and inserting in place thereof the following sentence:-
Every individual applicant for a license as a salesperson who is required to take an examination therefor shall, as a prerequisite to taking such examination, submit proof satisfactory to the board that he has completed courses in real estate subjects approved by the board, such courses to total 40 classroom hours of instruction and must include at least four hours on fair housing law or diversity and inclusion in real estate; provided, however, that applicants having successfully completed a course in real property while enrolled in an accredited law school in the commonwealth may also take such examination.
SECTION 10. Chapter 6A of the General Laws, as so appearing, is hereby amended by inserting after section 16G, the following new section:-
Section 16G 1/2. (a) As used in this section, the following words shall have the following meanings unless the context clearly requires otherwise:
“Fair housing enforcement agency”, an agency that administers fair housing laws and is certified by the Assistant Secretary for Fair Housing and Equal Opportunity pursuant to the Fair Housing Act, 42 U.S.C. 3601 et seq.
“Fair housing enforcement organization”, an organization that receives funding from the U.S. Department of Housing and Urban Development to investigate complaints of housing discrimination by conducting testing and or enforcement activities pursuant to 42 U.S.C. 3616a.
(b) There shall be a commission within the executive office of housing and economic development to review and make recommendations on policies and practices concerning housing discrimination prevention and fair housing enforcement. The focus of the commission’s work shall include, but not be limited to: (i) timely review and response to possible instances of discrimination; (ii) development of an internal oversight system to monitor for instances and patterns of discrimination; (iii) identification of barriers to reporting instances of discrimination; (iv) identification of discriminatory behaviors; (v) partnership with fair housing enforcement agencies and organizations in oversight and accountability; (vi) reforms to disciplinary measures following referral for suspension after final findings involving allegations of discrimination; (vii) development of professional standards of practice for real estate brokers and salesmen to ensure compliance with anti-discrimination statutes; and (viii) incorporating fair housing law education and alternative dispute resolution programs in required curricula for new applicants and renewals. The commission shall determine necessary reforms to legislation, regulation, and licensure practices to prevent housing discrimination.
(c) The commission shall consist of: the secretary of housing and economic development, or a designee, who shall serve as the chair; the house and senate chairs of the joint committee on consumer protection and professional licensure; the house and senate chairs on of the joint committee on housing; one member of the house of representatives who shall be appointed by the minority leader and one member of the senate who shall be appointed by the minority leader; and 13 members appointed by the governor: 1 of whom shall be a member of the board of registration of real estate brokers and salesmen; 1 of whom shall be a member of the Massachusetts commission against discrimination; 1 of whom shall be a member of a fair housing enforcement agency; 1 of whom shall be a member of a fair housing enforcement organization; 2 persons holding a license as a real estate broker or salesperson; 1 of whom shall be a member of a duly recognized tenants’ organization who receives public assistance from a local, state, or federal rental voucher program; 1 experienced civil rights practitioner; and 5 members of the commission should reflect those with protected characteristics. The members of the commission shall represent diverse geographic areas of the commonwealth.
(d) The commission may request information and assistance from state agencies as the commission requires.
(e) The commission shall annually, not later than April 1, submit a report of its findings and recommendations to the joint committee on consumer protection and professional licensure, the joint committee on housing, the board of registration of real estate brokers and salesmen, and the clerks of the house of representatives and senate.
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An Act to allow cities and towns to increase the local tax rate on meals
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S1800
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SD1558
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{'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-01-19T17:41:00.933'}
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[{'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-01-19T17:41:00.9333333'}, {'Id': 'LME0', 'Name': 'Lydia Edwards', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/LME0', 'ResponseDate': '2023-02-13T12:23:34.9233333'}, {'Id': 'CLG1', 'Name': 'Carmine Lawrence Gentile', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CLG1', 'ResponseDate': '2023-10-06T11:03:04.7766667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1800/DocumentHistoryActions
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Bill
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By Mr. Eldridge, a petition (accompanied by bill, Senate, No. 1800) of James B. Eldridge and Lydia Edwards for legislation to allow cities and towns to increase the local tax rate on meals. Revenue.
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Section 2 of chapter 64L of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting after the word “cent”, in line 4, the following words:- "or 1.5 per cent."
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An Act to reform the charitable deduction
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S1801
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SD1596
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{'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-01-19T18:05:39.783'}
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[{'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-01-19T18:05:39.7833333'}, {'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-01-31T12:29:14.0666667'}, {'Id': 'SND0', 'Name': 'Sal N. DiDomenico', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SND0', 'ResponseDate': '2023-01-31T16:01:26.2066667'}, {'Id': 'M_C1', 'Name': 'Mike Connolly', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C1', 'ResponseDate': '2023-02-02T14:11:45.34'}, {'Id': 'L M0', 'Name': 'Liz Miranda', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/L%20M0', 'ResponseDate': '2023-02-09T14:26:33.16'}, {'Id': 'A_G0', 'Name': 'Adam Gomez', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/A_G0', 'ResponseDate': '2023-02-22T08:46:11.7266667'}, {'Id': 'DAS1', 'Name': 'Danillo A. Sena', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DAS1', 'ResponseDate': '2023-02-23T11:15:19.6133333'}, {'Id': 'PDJ0', 'Name': 'Patricia D. Jehlen', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PDJ0', 'ResponseDate': '2023-03-16T16:20:31.4133333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1801/DocumentHistoryActions
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Bill
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By Mr. Eldridge, a petition (accompanied by bill, Senate, No. 1801) of James B. Eldridge, Jason M. Lewis, Sal N. DiDomenico, Mike Connolly and other members of the General Court 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 abolishing the death tax
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S1802
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SD1580
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{'Id': 'RCF0', 'Name': 'Ryan C. Fattman', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RCF0', 'ResponseDate': '2023-01-10T13:24:02.04'}
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[{'Id': 'RCF0', 'Name': 'Ryan C. Fattman', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RCF0', 'ResponseDate': '2023-01-10T13:24:02.04'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1802/DocumentHistoryActions
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Bill
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By Mr. Fattman, a petition (accompanied by bill, Senate, No. 1802) of Ryan C. Fattman for legislation to abolish the death tax. Revenue.
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Chapter 65C of the General Laws is hereby repealed.
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An Act to promote sustainable economic development throughout Massachusetts
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S1803
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SD1608
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{'Id': 'RCF0', 'Name': 'Ryan C. Fattman', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RCF0', 'ResponseDate': '2023-01-13T19:57:09.173'}
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[{'Id': 'RCF0', 'Name': 'Ryan C. Fattman', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RCF0', 'ResponseDate': '2023-01-13T19:57:09.1733333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1803/DocumentHistoryActions
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Bill
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By Mr. Fattman, a petition (accompanied by bill, Senate, No. 1803) of Ryan C. Fattman for legislation to promote sustainable economic development throughout Massachusetts. Revenue.
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SECTION 1. Section 2A of chapter 63 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking out subsection (b) and by inserting in place thereof the following subsection:-
(b) If a financial institution has income from business activity which is taxable both within and without this commonwealth, its net income shall be apportioned to the commonwealth by multiplying its net income by the apportionment percentage. The apportionment percentage is determined by adding 25 percent of the property factor plus 25 percent of the payroll factor plus 50 percent of the receipts factor. If 1 of the factors is missing the percentages set forth in the preceding sentence shall be increased proportionately such that the sum of the percentages by which the 2 remaining factors are multiplied under this subsection is one. If 2 factors are missing, the remaining factor is the apportionment percentage. If all 3 factors are missing, the whole of the financial institution’s net income shall be taxable under Section 2. A factor is missing if both its numerator and denominator are 0, but it is not missing merely because its numerator is 0.
SECTION 2. Said subsection (b) of said section 2A of said chapter 63, as so appearing, is hereby further amended by striking out the words “25 percent of the property factor plus 25 percent of the payroll factor plus 50”, inserted by section 8, and inserting in place thereof the following words:- 16.5 percent of the property factor plus 16.5 percent of the payroll factor plus 67.
SECTION 3. Said subsection (b) of said section 2A of said chapter 63, as so appearing, is hereby further amended by striking out the words, “16.5 percent of the property factor plus 16.5 percent of the payroll factor plus 67”, inserted by section 9, and inserting in place thereof the following words:- 8.25 percent of the property factor plus 8.25 percent of the payroll factor plus 83.5.
SECTION 4. Said section 2A of said chapter 63, as so appearing, is hereby amended by striking out subsections (b) and (c) and inserting in place thereof the following 2 subsections:-
(b) If the financial institution has income from business activity which is taxable both within and without this commonwealth, its net income shall be apportioned to this commonwealth by multiplying its net income by its receipts factor. If the receipts factor is missing, the whole of the financial institution’s net income shall be taxable under section 2. The receipts factor is missing if both its numerator and denominator are 0, but it is not missing merely because its numerator is 0.
(c) The receipts shall be computed according to the method of accounting, cash or accrual basis, used by the taxpayer for federal income tax purposes for the taxable year.
SECTION 5. Said section 2A of said chapter 63, as so appearing, is hereby further amended by striking out subsections (e), (f) and (g) and inserting in place thereof the following subsection:-
(e) If the provisions of subsections (a) to (d), inclusive, are not reasonably adapted to approximate the net income derived from business carried on within the commonwealth, a financial institution may apply to the commissioner, or the commissioner may require the financial institution, to have its income derived from business carried on within this commonwealth determined by a method other than that set forth in subsections (a) to (d), inclusive. Such application shall be made by attaching to its duly-filed return a statement of the reasons why the financial institution believes that the provisions of this section are not reasonably adapted to approximate its net income derived from business carried on within this commonwealth and a description of the method sought by it. A financial institution which so applies shall, upon receipt of a request therefor from the commissioner, file with the commissioner, under oath of its treasurer, a statement of such additional information as the commissioner may require.
If, after such application by the financial institution, or after the commissioner’s own review, the commissioner determines that the provisions of subsections (a) to (d), inclusive, are not reasonably adapted to approximate the financial institution’s net income derived from business carried on within the commonwealth, the commissioner shall by reasonable methods determine the amount of net income derived from business activity carried on within the commonwealth. The amount thus determined shall be the net income taxable under section two and the foregoing determination shall be in lieu of the determination required by subsections (a) to (d), inclusive. If an alternative method is used by the commissioner hereunder, the commissioner, in his discretion, with respect to the two next succeeding taxable years, may require similar information from such financial institution if it shall appear that the provisions of subsections (a) to (d), inclusive, are not reasonably adapted to approximate for the applicable year the financial institution’s net income derived from business carried on within this commonwealth and may again by reasonable methods determine such income.
SECTION 6. Subsection (c) of section 38 of said chapter 63, as so appearing, is hereby amended by striking out in lines 46 to 48, inclusive, the words “a fraction, the numerator of which is the property factor plus the payroll factor plus twice times the sales factor, and the denominator of which is four”, and inserting in place thereof the following words:- a fraction which is the sum of: 18.75 per cent multiplied by the payroll factor, plus 18.75 per cent multiplied by the property factor, plus 62.5 per cent multiplied by the sales factor.
SECTION 7. Said subsection (c) of said section 38 of said chapter 63, as so appearing, is hereby further amended by striking out the words, “18.75 per cent multiplied by the payroll factor, plus 18.75 per cent multiplied by the property factor, plus 62.5”, inserted by section 6, and inserting in place thereof the following words:- 12.5 per cent multiplied by the payroll factor, plus 12.5 per cent multiplied by the property factor, plus 75.
SECTION 8. Said subsection (c) of said section 38 of said chapter 63, as so appearing, is hereby further amended by striking out the words, “12.5 per cent multiplied by the payroll factor, plus 12.5 per cent multiplied by the property factor, plus 75”, inserted by section 7, and inserting in place thereof the following words:- 6.25 per cent multiplied by the payroll factor, plus 6.25 per cent multiplied by the property factor, plus 87.5.
SECTION 9. Said section 38 of said chapter 63, as so appearing, is hereby further amended by striking out subsection (g) and inserting in place thereof the following subsection:-
(g) If one of the factors is missing, the percentages set forth in subsection (c) shall be increased proportionately such that the sum of the percentages by which the 2 remaining factors are multiplied under this subsection is 1. If 2 factors are missing, the remaining factor is the apportionment percentage. If all 3 factors are missing, the whole of the taxpayer’s net income shall be its taxable net income. A factor is missing if both its numerator and denominator are 0, or if it is otherwise determined to be insignificant in producing income.
SECTION 10. Said chapter 63, as so appearing, is hereby further amended by striking out section 38 and inserting in place thereof the following section:-
Section 38. The commissioner shall determine the part of the net income of a business corporation derived from business carried on within the commonwealth as follows:
(a) Net income as defined in section 30 adjusted as follows shall constitute taxable net income:
(1) 95 percent of dividends, exclusive of distributions in liquidation, included therein shall be deducted other than dividends from or on account of the ownership of:
(i) shares in a corporate trust, as defined in section 1 of chapter 62, to the extent such dividends represent tax-free earnings and profits, as defined in section 8 of chapter 62, as in effect on December 31, 2008,
(ii) deemed distributions and actual distributions, except actual distributions out of previously taxed income, from a DISC which is not a wholly owned DISC, or
(iii) any class of stock, if the corporation owns less than 15 per cent of the voting stock of the corporation paying such dividend.
(2) Long-term capital gains realized and long-term capital losses sustained from the sale or exchange of intangible property affected under the provisions of the Federal Internal Revenue Code, as amended, and in effect for taxable years ended on or before December 31, 1962, shall not be included in any part therein.
(b) If the corporation does not have income from business activity which is taxable in another state, the whole of its taxable net income, determined under the provisions of subsection (a), shall be allocated to this commonwealth. For purposes of this section, a corporation is taxable in another state if (1) in that state such corporation is subject to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business, or a corporate stock tax, or (2) that state has jurisdiction to subject such corporation to a net income tax regardless of whether, in fact, the state does or does not. Notwithstanding any other provision of this section, the portion of the taxable net income of a corporation that a non-domiciliary state is prohibited from taxing under the Constitution of the United States shall be allocated in full to the commonwealth if the commercial domicile of the corporation is in the commonwealth.
(c) If a corporation has income from business activity which is taxable both within and without this commonwealth, its taxable net income, as determined under the provisions of subsection (a), shall be apportioned to this commonwealth by multiplying such taxable net income by the sales factor.
(d) The sales factor is a fraction, the numerator of which is the total sales of the corporation in the commonwealth during the taxable year, and the denominator of which is the total sales of the corporation everywhere during the taxable year.
As used in this subsection, unless specifically stated otherwise, ‘‘sales’’ shall mean all gross receipts of the corporation, including deemed receipts from transactions treated as sales or exchanges under the Code, except interest, dividends and gross receipts from the maturity, redemption, sale, exchange or other disposition of securities; provided, however, that ‘‘sales’’ shall not include gross receipts from transactions or activities to the extent that a non-domiciliary state would be prohibited from taxing the income from such transactions or activities under the Constitution of the United States.
(e) Sales of tangible personal property are in the commonwealth for purposes of this section if:
(1) the property is delivered or shipped to a purchaser within the commonwealth regardless of the f.o.b. point or other conditions of the sale; or (2) the corporation is not taxable in the state of the purchaser and the property was not sold by an agent or agencies chiefly situated at, connected with or sent out from premises for the transaction of business owned or rented by the corporation outside the commonwealth. ‘‘Purchaser’’, as used in clauses (1) and (2) shall include the United States government.
(f) Sales, other than sales of tangible personal property, are in the commonwealth for purposes of this section if the corporation’s market for the sale is in the commonwealth. The corporation’s market for a sale is in the commonwealth and the sale is thus assigned to the commonwealth for the purpose of this section:
(1) in the case of sale, rental, lease or license of real property, if and to the extent the property is located in the commonwealth;
(2) in the case of rental, lease or license of tangible personal property, if and to the extent the property is located in the commonwealth;
(3) in the case of sale of a service, if and to the extent the service is delivered to a location in the commonwealth;
(4) in the case of lease or license of intangible property, including a sale or exchange of such property where the receipts from the sale or exchange derive from payments that are contingent on the productivity, use or disposition of the property, if and to the extent the intangible property is used in the commonwealth; and
(5) in the case of the sale of intangible property, other than as provided in clause (4), where the property sold is a contract right, government license or similar intangible property that authorizes the holder to conduct a business activity in a specific geographic area, if and to the extent that the intangible property is used in or otherwise associated with the commonwealth; provided, however, that any sale of intangible property, not otherwise described in this clause or clause (4), shall be excluded from the numerator and the denominator of the sales factor.
(g) If the numerator and denominator of the sales factor are zero or if the sales factor is otherwise determined to be insignificant in producing income, the taxpayer shall determine its sales factor by:
(1) adding to its sales any interest, dividends and gross receipts from the maturity, redemption, sale, exchange or other disposition of securities, and applying the sourcing provisions for receipts under section 2A to the total adjusted sales amount, as if the taxpayer were a financial institution for purposes of that section; or
(2) if, notwithstanding the adjustments in subsection (g)(1), the numerator and denominator of the sales factor remains zero or if the factor is otherwise determined to be insignificant in producing income, the whole of the taxpayer’s net income shall be taxable net income allocated to the commonwealth, provided that the alternative apportionment provisions of subsection (e) of section 2A shall be applicable, as if the taxpayer were a financial institution for purposes of that section.
(h) For the purposes of this section:
(1) in the case of sales, other than sales of tangible personal property, if the state or states to which sales should be assigned cannot be determined, it shall be reasonably approximated;
(2) in the case of sales other than sales of tangible personal property if the taxpayer is not taxable in a state to which a sale is assigned, or if the state or states to which such sales should be assigned cannot be determined or reasonably approximated, such sale shall be excluded from the numerator and denominator of the sales factor;
(3) the corporation shall be considered to be taxable in the state of the purchaser if tangible personal property is delivered or shipped to a purchaser in a foreign country;
(4) sales of tangible personal property to the United States government or any agency or instrumentality thereof for purposes of resale to a foreign government or any agency or instrumentality thereof are not sales made in the commonwealth;
(5) in the case of sale, exchange or other disposition of a capital asset, as defined in paragraph (m) of section 1 of chapter 62, used in a taxpayer’s trade or business, including a deemed sale or exchange of such asset, ‘‘sales’’ shall be measured by the gain from the transaction;
(6) ‘‘security’’ shall mean any interest or instrument commonly treated as a security as well as other instruments which are customarily sold in the open market or on a recognized exchange, including, but not limited to, transferable shares of a beneficial interest in any corporation or other entity, bonds, debentures, notes and other evidences of indebtedness, accounts receivable and notes receivable, cash and cash equivalents including foreign currencies and repurchase and futures contracts;
(7) in the case of a sale or deemed sale of a business, the term ‘‘sales’’ shall not include receipts from the sale of the business ‘‘goodwill’’ or similar intangible value, including, without limitation, ‘‘going concern value’’ and ‘‘workforce in place’’; and
(8) in the case of a business deriving receipts from operating a gaming establishment or otherwise deriving receipts from conducting a wagering business or activity, income-producing activity shall be considered to be performed in the commonwealth to the extent that the location of wagering transactions or activities that generated the receipts is in the commonwealth.
(i) (1) As used in this subsection, the following words shall, unless the context requires otherwise, have the following meaning:
‘‘Administration services’’, include, but are not limited to, clerical, fund or shareholder accounting, participant record keeping, transfer agency, bookkeeping, data processing, custodial, internal auditing, legal and tax services performed for a regulated investment company, but only if the provider of such service or services during the taxable year in which such service or services are provided also provides or is affiliated with a person that provides management or distribution services to any regulated investment company.
‘‘Affiliate’’, the meaning as set forth in 15 USC section a-2(a)(3)(C), as may be amended from time to time.
‘‘Distribution services’’, include, but are not limited to, the services of advertising, servicing, marketing or selling shares of a regulated investment company, but, in the case of advertising, servicing or marketing shares, only where such service is performed by a person who is, or in the case of a close end company, was, either engaged in the services of selling regulated investment company shares or affiliated with a person that is engaged in the service of selling regulated investment company shares. In the case of an open end company, such service of selling shares must be performed pursuant to a contract entered into pursuant to 15 USC section a-15(b), as from time to time amended.
‘‘Domicile’’, presumptively the shareholder’s mailing address on the records of the regulated investment company. If, however, the regulated investment company or the mutual fund service corporation has actual knowledge that the shareholder’s primary residence or principal place of business is different than the shareholder’s mailing address said presumption shall not control. If the shareholder of record is a company which holds the shares of the regulated investment company as depositor for the benefit of a separate account, then the shareholder shall be the contract owners or policyholders of the contracts or policies supported by the separate account, and it shall be presumed that the domicile of said shareholder is the contract owner’s or policyholder’s mailing address to the extent that the company maintains such mailing addresses in the regular course of business. If the regulated investment company or the mutual fund service corporation has actual knowledge that the shareholder’s principal place of business is different than the shareholder’s mailing address said presumption shall not control.
‘‘Management services’’, include, but are not necessarily limited to, the rendering of investment advice directly or indirectly to a regulated investment company, making determinations as to when sales and purchases of securities are to be made on behalf of the regulated investment company, or the selling or purchasing of securities constituting assets of a regulated investment company, and related activities, but only where such activity or activities are performed: (i) pursuant to a contract with the regulated investment company entered into pursuant to 15 USC section a-15(a), as from time to time amended; (ii) for a person that has entered into such contract with the regulated investment company; or (iii) for a person that is affiliated with a person that has entered into such contract with a regulated investment company.
‘‘Mutual fund sales’’, taxable net income derived within the taxable year directly or indirectly from the rendering of management, distribution or administration services to a regulated investment company, including net income received directly or indirectly from trustees, sponsors and participants of employee benefit plans which have accounts in a regulated investment company.
‘‘Regulated investment company’’, the meaning as set forth in section 851 of the Internal Revenue Code as amended and in effect for the taxable year.
(2) Notwithstanding the foregoing, mutual fund sales, other than the sale of tangible personal property, shall be assigned to the commonwealth to the extent that shareholders of the regulated investment company are domiciled in the commonwealth as follows:
(a) by multiplying the taxpayer’s total dollar amount of sales of such services on behalf of each regulated investment company by a fraction, the numerator of which shall be the average of the number of shares owned by the regulated investment company’s shareholders domiciled in the commonwealth at the beginning of and at the end of the regulated investment company’s taxable year that ends with or within the taxpayer’s taxable year and the denominator of which shall be the average of the number of shares owned by the regulated investment company shareholders everywhere at the beginning of and at the end of the regulated investment company’s taxable year that ends with or within the taxpayer’s taxable year.
(b) A separate computation shall be made to determine the sale for each regulated investment company, the sum of which shall equal the total sales assigned to the commonwealth.
The commissioner shall adopt regulations to implement subsections (d) to (i), inclusive. Nothing in this subsection shall limit the commissioner’s authority under subsection (k).
(j) If a corporation maintains an office, warehouse or other place of business in a state other than this commonwealth for the purpose of reducing its tax under this chapter, the commissioner shall, in determining the amount of taxable net income apportionable to this commonwealth, adjust any factor to properly reflect the amount which the factor ought reasonably to assign to this commonwealth.
(k) If the apportionment provisions of this section are not reasonably adapted to approximate the net income derived from business carried on within this commonwealth by any type of industry group, the commissioner may, by regulation, adopt alternative apportionment provisions to be applied to such an industry group in lieu of the foregoing provisions.
(l) In any case in which a purchasing corporation makes an election under section 338 of the Code, the target corporation shall be treated as having sold its assets for purposes of this section.
SECTION 11. Sections 1 and 6 shall take effect for the tax year beginning on January 1, 2025 and ending on December 31, 2025.
SECTION 12. Sections 2 and 7 shall take effect for the tax year beginning on January 1, 2026 and ending on December 31, 2026.
SECTION 13. Sections 3 and 8 shall take effect on January 1, 2025 and shall be effective for all tax years beginning on or after January 1, 2025.
SECTION 14. Sections 4, 5 and 10 shall take effect on January 1, 2026 and shall be effective for all tax years beginning on or after January 1, 2026.
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An Act reducing the costs for adoption
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S1804
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SD1611
| 193
|
{'Id': 'RCF0', 'Name': 'Ryan C. Fattman', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RCF0', 'ResponseDate': '2023-01-13T20:08:28.91'}
|
[{'Id': 'RCF0', 'Name': 'Ryan C. Fattman', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RCF0', 'ResponseDate': '2023-01-13T20:08:28.91'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1804/DocumentHistoryActions
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Bill
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By Mr. Fattman, a petition (accompanied by bill, Senate, No. 1804) of Ryan C. Fattman for legislation to reduce the costs for adoption. Revenue.
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Section 6 of chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by adding the following subsection:-
(w)(1) There is hereby established a credit for licensed Massachusetts attorneys who provide pro bono legal services in at least one adoption per year. Each adoption case shall entitle said attorney to a $500 credit and shall be limited to no more than $2,500 in each taxable year.
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[]
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[]
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[]
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An Act stimulating small business investment
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S1805
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SD1612
| 193
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{'Id': 'RCF0', 'Name': 'Ryan C. Fattman', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RCF0', 'ResponseDate': '2023-01-13T20:16:33.44'}
|
[{'Id': 'RCF0', 'Name': 'Ryan C. Fattman', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RCF0', 'ResponseDate': '2023-01-13T20:16:33.44'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1805/DocumentHistoryActions
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Bill
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By Mr. Fattman, a petition (accompanied by bill, Senate, No. 1805) of Ryan C. Fattman for legislation to stimulate small business investment. Revenue.
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Chapter 63 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting after section 38HH the following section:-
Section 38II. A business corporation shall be allowed a credit against its tax liability imposed under this chapter equal to not more than the first $500,000 of revenue earned by said corporation during the taxable year for which the tax is due. The credit allowed by this section shall not reduce the excise to an amount less than the amount due under subsection (b) of section 39 of this chapter.
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[]
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[]
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[]
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An Act relative to the inventory tax
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S1806
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SD1614
| 193
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{'Id': 'RCF0', 'Name': 'Ryan C. Fattman', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RCF0', 'ResponseDate': '2023-01-13T20:21:40.97'}
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[{'Id': 'RCF0', 'Name': 'Ryan C. Fattman', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RCF0', 'ResponseDate': '2023-01-13T20:21:40.97'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1806/DocumentHistoryActions
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Bill
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By Mr. Fattman, a petition (accompanied by bill, Senate, No. 1806) of Ryan C. Fattman for legislation relative to the inventory tax. Revenue.
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Section 5 of chapter 59 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting after clause Nineteenth the following clause:-
Nineteenth A. Merchandise situated in Massachusetts, including inventory held for sale; finished goods; products, goods, wares or stock in trade; work in progress; materials or supplies; and archived or stored goods.
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[]
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[]
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[]
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An Act relative to the small commercial tax exemption
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S1807
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SD1617
| 193
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{'Id': 'RCF0', 'Name': 'Ryan C. Fattman', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RCF0', 'ResponseDate': '2023-01-13T20:28:28.81'}
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[{'Id': 'RCF0', 'Name': 'Ryan C. Fattman', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RCF0', 'ResponseDate': '2023-01-13T20:28:28.81'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1807/DocumentHistoryActions
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Bill
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By Mr. Fattman, a petition (accompanied by bill, Senate, No. 1807) of Ryan C. Fattman for legislation relative to the small commercial tax exemption. Revenue.
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Section 5I of chapter 59 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking out, in line 14, the word “one” and inserting in place thereof the following word:- two.
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[]
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[]
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An Act relative to graduate student loan deductions
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S1808
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SD1618
| 193
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{'Id': 'RCF0', 'Name': 'Ryan C. Fattman', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RCF0', 'ResponseDate': '2023-01-13T20:44:51.54'}
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[{'Id': 'RCF0', 'Name': 'Ryan C. Fattman', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RCF0', 'ResponseDate': '2023-01-13T20:44:51.54'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1808/DocumentHistoryActions
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Bill
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By Mr. Fattman, a petition (accompanied by bill, Senate, No. 1808) of Ryan C. Fattman for legislation relative to graduate student loan deductions. Revenue.
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Section 3 of chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting after the word “undergraduate”, in lines 131 and 135, each time it appears, the following words:- or graduate.
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An Act exempting residential security systems from sales tax
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S1809
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SD1619
| 193
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{'Id': 'RCF0', 'Name': 'Ryan C. Fattman', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RCF0', 'ResponseDate': '2023-01-13T21:31:30.14'}
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[{'Id': 'RCF0', 'Name': 'Ryan C. Fattman', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RCF0', 'ResponseDate': '2023-01-13T21:31:30.14'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1809/DocumentHistoryActions
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Bill
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By Mr. Fattman, a petition (accompanied by bill, Senate, No. 1809) of Ryan C. Fattman for legislation to exempt residential security systems from sales tax. Revenue.
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Section 6 of chapter 64H of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by adding the following subsection:-
(yy) Sales of equipment directly relating to any security system, as defined in section 57 of chapter 147, which is being utilized in an individual’s principal residence in the commonwealth.
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An Act relative to the types of identification allowed to purchase alcohol
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S181
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SD884
| 193
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{'Id': 'PDJ0', 'Name': 'Patricia D. Jehlen', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PDJ0', 'ResponseDate': '2023-01-18T12:09:09.123'}
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[{'Id': 'PDJ0', 'Name': 'Patricia D. Jehlen', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PDJ0', 'ResponseDate': '2023-01-18T12:09:09.1233333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S181/DocumentHistoryActions
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Bill
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By Ms. Jehlen, a petition (accompanied by bill, Senate, No. 181) of Patricia D. Jehlen for legislation relative to the types of identification allowed to purchase alcohol. Consumer Protection and Professional Licensure.
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SECTION 1. Section 34(b) of chapter 138 of the General Laws, as appearing in the 2018 Official Edition, is hereby amended by inserting in line 20, after the words "military identification card," the following new text:- "or a Global Entry card issued by the United States Customs and Border Protection office,"
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[{'Action': 'Accompanied', 'FiscalAmounts': [], 'Committee': {'CommitteeCode': 'J17', 'GeneralCourtNumber': 193, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/Committees/J17'}, 'Votes': []}]
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An Act promoting student loan repayment
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S1810
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SD1626
| 193
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{'Id': 'RCF0', 'Name': 'Ryan C. Fattman', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RCF0', 'ResponseDate': '2023-01-13T21:59:42.59'}
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[{'Id': 'RCF0', 'Name': 'Ryan C. Fattman', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RCF0', 'ResponseDate': '2023-01-13T21:59:42.59'}, {'Id': 'A_G0', 'Name': 'Adam Gomez', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/A_G0', 'ResponseDate': '2023-02-22T09:23:03.4966667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1810/DocumentHistoryActions
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Bill
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By Mr. Fattman, a petition (accompanied by bill, Senate, No. 1810) of Ryan C. Fattman and Adam Gomez for legislation to promote student loan repayment. Revenue.
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SECTION 1. Paragraph (a) of part B of section 3 of chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by adding the following subparagraph:-
(20) An amount equal to the amount of student loan payment assistance received by an individual from their employer during the taxable year. For the purposes of this paragraph, “student loan payment assistance” shall mean the payment of principal or interest on a qualified education loan, as defined in section 221 of the Code.
SECTION 2. Section 6 of said chapter 62, as so appearing, is hereby amended by adding the following subsection:-
(w)(1) As used in this subsection, the following words shall, unless the context clearly requires otherwise, have the following meanings:-
“Qualified education loan”, as defined in section 221 of the Code.
“Qualified employee”, with respect to a particular taxpayer, any individual who, under the usual common-law rules applicable in determining the employer-employee relationship, has the status of an employee of that taxpayer and who is domiciled in the commonwealth.
“Student loan payment assistance”, the payment of principal or interest on a qualified education loan.
(2) Any business that provides student loan payment assistance to a qualified employee or directly to the holder of the employee’s qualified education loan shall be allowed a credit against the tax liability imposed by this chapter in an amount equal to 100 per cent of the student loan assistance paid; provided, however, that a credit under this section shall not exceed $4,500 per qualified employee in any tax year.
(3) Credits under this subsection shall be allowed for the taxable year in which the student loan payment assistance is provided; provided, however, that in no taxable year may the amount of the credit allowed exceed the total tax due of the taxpayer for the relevant taxable year. A taxpayer allowed a credit pursuant to this subsection for a taxable year may carry over and apply against such taxpayer’s tax liability in any of the succeeding 5 taxable years, the portion, as reduced from year to year, of those credits which exceed the tax for the taxable year.
SECTION 3. Chapter 63 of the General Laws, as so appearing, is hereby amended by inserting after section 38HH the following section:-
Section 38II. (a) As used in this section, the following words shall, unless the context clearly requires otherwise, have the following meanings:-
“Qualified education loan”, as defined in section 221 of the Code.
“Qualified employee”, with respect to a particular taxpayer, any individual who, under the usual common-law rules applicable in determining the employer-employee relationship, has the status of an employee of that taxpayer and who is domiciled in the commonwealth.
“Student loan payment assistance”, the payment of principal or interest on a qualified education loan.
(b) A business corporation who provides student loan payment assistance to a qualified employee or directly to the holder of the employee’s qualified education loan shall be allowed a credit against the tax liability imposed by this chapter in an amount equal to 100 per cent of the student loan assistance paid; provided, however, that a credit under this section shall not exceed $4,500 per qualified employee in any tax year.
(c) The credit allowed in this section for any taxable year shall not reduce the excise to less than the amount due under subsection (b) of section 39, section 67, or any other applicable section.
(d) Credits under this subsection shall be allowed for the taxable year in which the student loan payment assistance is provided. A taxpayer allowed a credit under this subsection for a taxable year may carry over an apply against such taxpayer’s liability in any of the succeeding 5 taxable years, the portion, as reduced from year to year, of those credits which exceed the tax for the taxable year.
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[]
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An Act relative to 100% disabled veteran excise tax exemptions
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S1811
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SD1631
| 193
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{'Id': 'RCF0', 'Name': 'Ryan C. Fattman', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RCF0', 'ResponseDate': '2023-01-14T11:47:59.25'}
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[{'Id': 'RCF0', 'Name': 'Ryan C. Fattman', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RCF0', 'ResponseDate': '2023-01-14T11:47:59.25'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1811/DocumentHistoryActions
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Bill
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By Mr. Fattman, a petition (accompanied by bill, Senate, No. 1811) of Ryan C. Fattman for legislation relative to 100% disabled veteran excise tax exemptions. 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, in line 99, after the word “has” the following words:- “been awarded permanent disability compensation by the United States Department of Veterans Affairs at a 100% rating, or"
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[]
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An Act establishing an empowerment scholarship tax credit to expand educational opportunities and fair access to quality education for low-and-moderate-income students
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S1812
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SD1635
| 193
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{'Id': 'RCF0', 'Name': 'Ryan C. Fattman', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RCF0', 'ResponseDate': '2023-01-14T14:10:47.06'}
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[{'Id': 'RCF0', 'Name': 'Ryan C. Fattman', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RCF0', 'ResponseDate': '2023-01-14T14:10:47.06'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1812/DocumentHistoryActions
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Bill
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By Mr. Fattman, a petition (accompanied by bill, Senate, No. 1812) of Ryan C. Fattman for legislation to establish an empowerment scholarship tax credit to expand educational opportunities and fair access to quality education for low-and-moderate-income students. Revenue.
|
SECTION 1. Section 6 of chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting after paragraph (w) the following new subsection:-
(x) (1) A taxpayer making a qualified donation to a qualified scholarship program offered to qualifying students to an accredited Massachusetts tuition-based school providing elementary and/or secondary education, shall be allowed a refundable credit against the taxes imposed by this chapter.
(2) As used in this subsection, the following words have the following meanings:-
“Qualified donation”, a monetary donation to a “qualified scholarship program”.
“Qualified scholarship program”, a means-tested scholarship program offered and maintained by any Massachusetts accredited tuition-based school providing elementary and/or secondary education.
“Qualifying students”, students residing in the Commonwealth of Massachusetts who would otherwise be accepted to any of the afore-referenced tuition-based schools but for the inability to afford tuition, fees and related education expenses, specifically only students whose household income levels do not exceed a specified amount or who are in foster care or out-of-home care.
“Accredited Massachusetts tuition-based school providing elementary and/or secondary education”, any elementary, middle or high school located in the Commonwealth of Massachusetts which has any nationally- or state-recognized accreditation and which maintains a means-based scholarship program for students who would otherwise be accepted to the school but for the inability to afford tuition, fees and related education expenses.
“Taxpayer”, a taxpayer subject to an excise under this chapter.
(3) A taxpayer making a qualified donation to a qualified scholarship program shall be allowed a refundable credit against the taxes imposed by this chapter. The credit shall be equal to 30 per cent of the amount of the qualified donation. The amount of the credit that may be claimed by a taxpayer for each qualified donation shall not exceed $250,000.
(4) If the amount of the credit allowed under this subsection exceeds the taxpayer’s liability, the commissioner shall treat the excess as an overpayment and shall pay the taxpayer the entire amount of the excess.
(5) All or any tax credits issued in accordance with this section may be in addition to any charitable deductions claimed on the taxpayer’s federal income tax return for the same qualified donations.
(6) Any tax credits which arise under this section from the qualified donation by a pass-through tax entity such as a trust, estate, partnership, corporation, limited partnership, limited liability partnership, limited liability corporation, subchapter S organization, or other fiduciary, shall be used either by such entity in the event it is the taxpayer on behalf of such entity or by the member, partner, shareholder, or beneficiary, as the case may be, in proportion to its interest in such entity in the even that income, deductions, and tax liability passes through such entity to such member, partner, shareholder, or beneficiary. Such tax credits may not be claimed by both the entity and the member, partner, shareholder, or beneficiary, for the same donation.
(7) Any tax credits which arise under this chapter from the qualified donations by a married couple shall be used only if the spouses file a joint return, if both spouses are required to file Massachusetts income tax returns. If only one spouse is required to file a Massachusetts income tax return, that spouse may claim the credit allowed by this chapter on a separate return.
(8) The secretaries of education and administration and finance, acting jointly and in writing, shall authorize tax credits under this subsection together with subsection 38II of chapter 63. The total cumulative value of the tax credits authorized pursuant to this section and said section 38II of said chapter 63 shall not exceed $20,000,000 annually. No credits shall be allowed under this subsection except to the extent authorized in this paragraph. The commissioner, after consulting with the secretaries concerning, among other things, the increased access to education opportunities’ objectives of this section, shall adopt regulations governing applications for and other administration of the tax credits.
SECTION 2. Section 38 of Chapter 63 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting after Section 38HH the following new subsection: -
Section 38II. (a) As used in this subsection, the following words have the following meanings:-
“Qualified donation”, a monetary donation to a “qualified scholarship program”.
“Qualified scholarship program”, a means-tested scholarship program offered and maintained by any Massachusetts accredited tuition-based school providing elementary and/or secondary education.
“Qualifying students”, students residing in the Commonwealth of Massachusetts who would otherwise be accepted to any of the afore-referenced tuition-based schools but for the inability to afford tuition, fees and related education expenses.
“Accredited Massachusetts tuition-based school providing elementary and/or secondary education”, any elementary, middle or high school located in the Commonwealth of Massachusetts which has any nationally- or state-recognized accreditation and which maintains a means-based scholarship program for students who would otherwise be accepted to the school but for the inability to afford tuition, fees and related education expenses.
“Taxpayer”, a taxpayer subject to an excise under this chapter.
(b) A taxpayer making a qualified donation to a qualified scholarship program shall be allowed a refundable credit against the taxes imposed by this chapter. The credit shall be equal to 30 per cent of the amount of the qualified donation. The amount of the credit that may be claimed by a taxpayer for each qualified donation shall not exceed $250,000.
(c) If the amount of the credit allowed under this subsection exceeds the taxpayer’s liability, the commissioner shall treat the excess as an overpayment and shall pay the taxpayer the entire amount of the excess.
(d) All or any tax credits issued in accordance with this section may be in addition to any charitable deductions claimed on the taxpayer’s federal income tax return for the same qualified donations.
(e) Any tax credits which arise under this section from the qualified donation by a pass-through tax entity such as a trust, estate, partnership, corporation, limited partnership, limited liability partnership, limited liability corporation, subchapter S organization, or other fiduciary, shall be used either by such entity in the event it is the taxpayer on behalf of such entity or by the member, partner, shareholder, or beneficiary, as the case may be, in proportion to its interest in such entity in the even that income, deductions, and tax liability passes through such entity to such member, partner, shareholder, or beneficiary. Such tax credits may not be claimed by both the entity and the member, partner, shareholder, or beneficiary, for the same donation.
(f) Any tax credits which arise under this chapter from the qualified donations by a married couple shall be used only if the spouses file a joint return, if both spouses are required to file Massachusetts income tax returns. If only one spouse is required to file a Massachusetts income tax return, that spouse may claim the credit allowed by this chapter on a separate return.
(g) The secretaries of education and administration and finance, acting jointly and in writing, shall authorize tax credits under this subsection together with subsection (x) of section 6 of chapter 62. The total cumulative value of the tax credits authorized pursuant to this section and said subsection (x) shall not exceed $20,000,000 annually. No credits shall be allowed under this subsection except to the extent authorized in this paragraph. The commissioner of revenue, after consulting with the secretaries concerning, among other things, the increased access to education opportunities’ objectives of this section, shall adopt regulations governing applications for and other administration of the tax credits.
SECTION 3. (a) Within 2 years after the effective date of this act, and annually thereafter, the state auditor shall issue an economic analysis report on the performance of this tax credit to the House and Senate Committees on Ways and Means and to the Joint Committee on Revenue. An economic analysis shall include, but not be limited to, a good faith estimate, on both a direct and indirect basis, as to the:
(A) Net change in state revenue; and
(B) Net change in state expenditures, which shall include, but not be limited to, costs of administering the tax credit; and
(C) Net change in economic activity; and
(D) Net change in public benefit.
(b) Within 2 years after the effective date of this act, and annually thereafter, each recipient school with a qualified scholarship program must report annually to the Department of Revenue, the following:
(A) The total number and dollar value of individual contributions; and
(B) The total number and dollar value of corporate contributions; and
(C) The total number and dollar value of scholarships awarded to eligible students.
SECTION 4. Sections 1 and 2 shall be effective for tax years beginning on and after January 1, 2023.
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An Act relative to motor vehicle sales tax exemption for 100% disabled veterans
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S1813
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SD1650
| 193
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{'Id': 'RCF0', 'Name': 'Ryan C. Fattman', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RCF0', 'ResponseDate': '2023-01-14T15:00:49.2'}
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[{'Id': 'RCF0', 'Name': 'Ryan C. Fattman', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RCF0', 'ResponseDate': '2023-01-14T15:00:49.2'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1813/DocumentHistoryActions
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Bill
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By Mr. Fattman, a petition (accompanied by bill, Senate, No. 1813) of Ryan C. Fattman for legislation relative to 100% disabled veteran motor vehicle tax exemptions. Revenue.
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Subsection (u) of section 6 of chapter 64H of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting, in line 349, after the word “has” the following words:- “been awarded permanent disability compensation by the United States Department of Veterans Affairs at a 100% rating, or".
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[]
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[]
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An Act establishing a child care tax credit in the Commonwealth
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S1814
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SD2341
| 193
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{'Id': 'RCF0', 'Name': 'Ryan C. Fattman', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RCF0', 'ResponseDate': '2023-01-14T16:25:58.207'}
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[{'Id': 'RCF0', 'Name': 'Ryan C. Fattman', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RCF0', 'ResponseDate': '2023-01-14T16:25:58.2066667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1814/DocumentHistoryActions
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Bill
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By Mr. Fattman, a petition (accompanied by bill, Senate, No. 1814) of Ryan C. Fattman for legislation to establish a child care tax credit in the Commonwealth. Revenue.
|
Section 6 of chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting after subsection (p) the following new subsection:-
(q) A credit for child care services expenses paid by the taxpayer shall be allowed against the tax liability imposed by this chapter, for a taxpayer filing single, married filing jointly or head of household. Said child care service must be a provider licensed by the Commonwealth in order to qualify for the tax credit. The child receiving child care services must be a dependent of the taxpayer. The total credit allowable per tax year shall not exceed three thousand dollars per child. Only one taxpayer of the two taxpayers who file jointly married filing shall be eligible to qualify for the tax credit.
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[]
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[]
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[]
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An Act relative to property tax relief for 100% disabled veterans
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S1815
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SD2343
| 193
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{'Id': 'RCF0', 'Name': 'Ryan C. Fattman', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RCF0', 'ResponseDate': '2023-01-17T18:00:01.203'}
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[{'Id': 'RCF0', 'Name': 'Ryan C. Fattman', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RCF0', 'ResponseDate': '2023-01-17T18:00:01.2033333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1815/DocumentHistoryActions
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Bill
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By Mr. Fattman, a petition (accompanied by bill, Senate, No. 1815) of Ryan C. Fattman for legislation relative to property tax relief for 100% disabled veterans. Revenue.
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Section 5 of chapter 59 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking out in line 786 the following 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 inserting 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 the Massachusetts estate tax
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S1816
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SD2349
| 193
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{'Id': 'RCF0', 'Name': 'Ryan C. Fattman', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RCF0', 'ResponseDate': '2023-01-19T16:40:53.367'}
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[{'Id': 'RCF0', 'Name': 'Ryan C. Fattman', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RCF0', 'ResponseDate': '2023-01-19T16:40:53.3666667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1816/DocumentHistoryActions
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Bill
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By Mr. Fattman, a petition (accompanied by bill, Senate, No. 1816) of Ryan C. Fattman relative to the Massachusetts estate tax. Revenue.
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Section 2A of chapter 65C of the general laws, as appearing in the 2020 edition, is hereby amended by inserting after the word “commonwealth”, in line 3, the following words:- ; provided, however, that no tax shall be imposed on the transfer of an estate valued at or less than $5,000,000.
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An Act relative to the state personal income tax for low-income earners
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S1817
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SD2354
| 193
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{'Id': 'RCF0', 'Name': 'Ryan C. Fattman', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RCF0', 'ResponseDate': '2023-01-19T15:25:45.267'}
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[{'Id': 'RCF0', 'Name': 'Ryan C. Fattman', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RCF0', 'ResponseDate': '2023-01-19T15:25:45.2666667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1817/DocumentHistoryActions
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Bill
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By Mr. Fattman, a petition (accompanied by bill, Senate, No. 1817) of Ryan C. Fattman for legislation relative to the state personal income tax for low-income earners. Revenue.
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SECTION 1. Section 5 of chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking out line 6 and inserting in place thereof the following:-
(1) In the case of a single person, twelve thousand nine hundred fifty dollars, or
SECTION 2. Section 5 of chapter 62 of the general laws is further amended by striking out lines 7 through 10 and inserting in place thereof the following:-
(2) in the case of a husband and wife filing a joint return, twenty five thousand nine hundred dollars plus the deductions allowed under the following provisions of paragraph (b) of subsection (B) of section three of this chapter, or a person filing as a head of household, nineteen thousand four hundred dollars plus the deductions allowed under the following provisions of paragraph (b) of subsection (B) of section three of this chapter.
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An Act providing for motor vehicle fuel tax relief for the Commonwealth
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S1818
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SD2361
| 193
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{'Id': 'RCF0', 'Name': 'Ryan C. Fattman', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RCF0', 'ResponseDate': '2023-01-14T16:03:43.847'}
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[{'Id': 'RCF0', 'Name': 'Ryan C. Fattman', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RCF0', 'ResponseDate': '2023-01-14T16:03:43.8466667'}]
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Bill
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By Mr. Fattman, a petition (accompanied by bill, Senate, No. 1818) of Ryan C. Fattman for legislation to provide for motor vehicle fuel tax relief for the Commonwealth. Revenue.
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SECTION 1. Notwithstanding any general or special law to the contrary, the commissioner of the department of revenue, for three months, shall forgo collection of the tax per gallon as defined by section 1 of chapter 64A of the General Laws of motor vehicle fuel excise at such time as (i) the average price of one gallon of unleaded gasoline, as calculated in the Commonwealth of Massachusetts by the U.S. Energy Information Administration, is greater than three dollars and fifty cents and whose price increases by no less than ten percent in a period of one month, (ii) one gallon of diesel gasoline, as calculated in the Commonwealth of Massachusetts by the U.S. Energy Information Administration, is greater than four dollars and whose price increases by no less than ten percent in a period of one month.
SECTION 2. Notwithstanding any general or special law to the contrary not more than 30 days following the resumption of the collection of the tax per gallon on motor vehicle fuel excise, the commissioner of the department of revenue shall certify to the comptroller of the commonwealth the amount of tax per gallon not collected and the comptroller shall transfer the certified amount from the general fund to the state transportation fund.
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An Act authorizing the town of Sutton to grant real property abatements to certain military personnel
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S1819
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SD2468
| 193
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{'Id': 'RCF0', 'Name': 'Ryan C. Fattman', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RCF0', 'ResponseDate': '2023-02-17T11:34:18.867'}
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[{'Id': 'RCF0', 'Name': 'Ryan C. Fattman', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RCF0', 'ResponseDate': '2023-02-17T11:34:18.8666667'}, {'Id': 'JDM1', 'Name': 'Joseph D. McKenna', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JDM1', 'ResponseDate': '2023-02-17T11:43:23.8066667'}]
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Bill
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By Mr. Fattman, a petition (accompanied by bill, Senate, No. 1819) of Ryan C. Fattman and Joseph D. McKenna (by vote of the town) for legislation to authorize the town of Sutton to grant real property abatements to certain military personnel. Revenue. [Local approval received]
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SECTION 1. Notwithstanding any general or special law to the contrary, the board of assessors of the town of Sutton may grant, retroactive to fiscal year 2018, real property abatements on the domicile to active duty service members in the United States Army, Marines, Navy, Air Force and Coast Guard and members of the Massachusetts National Guard and federal military reserve forces who are on active duty in a foreign country for the fiscal year in which such a member performed such service subject to eligibility criteria established by the board of assessors; provided however, that such real property tax abatements shall be pro-rated, up to 100 per cent of the total taxes assessed, based on the portion of the fiscal year that the eligible service member performed such service.
SECTION 2. This act shall take effect upon its passage.
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An Act related to deceptive advertising
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S182
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SD766
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{'Id': 'JFK0', 'Name': 'John F. Keenan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JFK0', 'ResponseDate': '2023-01-11T16:16:21.193'}
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[{'Id': 'JFK0', 'Name': 'John F. Keenan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JFK0', 'ResponseDate': '2023-01-11T16:16:21.1933333'}, {'Id': 'CSC0', 'Name': 'Cynthia Stone Creem', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CSC0', 'ResponseDate': '2023-01-26T13:11:18.2566667'}, {'Id': 'PDJ0', 'Name': 'Patricia D. Jehlen', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PDJ0', 'ResponseDate': '2023-01-26T13:35:18.2566667'}, {'Id': 'MCM0', 'Name': 'Mark C. Montigny', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MCM0', 'ResponseDate': '2023-02-09T09:40:42.6266667'}]
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Bill
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By Mr. Keenan, a petition (accompanied by bill, Senate, No. 182) of John F. Keenan, Cynthia Stone Creem, Patricia D. Jehlen and Mark C. Montigny for legislation related to deceptive advertising. Consumer Protection and Professional Licensure.
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SECTION 1. Section 2 of chapter 93A is hereby amended by inserting the following subsection:-
(d) The provisions of subsection 2(a) of this chapter shall apply to advertising and promotion of wagers authorized under chapter 23N related to any: (1) bonus promotions, (2) same-game parlays, (3) odds boosts, or (4) risk-free, no-sweat, or other free wagers commonly understood to have a similar meaning and utilized to attract a person to patronize a qualified gaming entity.
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Resolve to establish a commission to report on the Moral Budget
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S1820
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SD1123
| 193
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{'Id': 'PRF0', 'Name': 'Paul R. Feeney', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PRF0', 'ResponseDate': '2023-01-12T16:48:04.467'}
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[{'Id': 'PRF0', 'Name': 'Paul R. Feeney', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PRF0', 'ResponseDate': '2023-01-12T16:48:04.4666667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1820/DocumentHistoryActions
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Resolve
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By Mr. Feeney, a petition (accompanied by resolve, Senate, No. 1820) of Paul R. Feeney that provisions be made for an investigation and study by a special commission (including members of the General Court) to evaluate and report on the impact that passage of the People’s Budget would have on Massachusetts. Revenue.
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Resolved, whereas we live in the richest country in the history of the world and have abundant resources to ensure dignity and health of people and the country, the coronavirus pandemic and its consequences have revealed the need to dramatically change our priorities and reallocate funding to preserve the future of the people of this Commonwealth and the country as a whole;
According to 2010 US Census categories some 10% - close to 700,000 people - are living below the poverty level in Massachusetts. Many more are struggling with high housing costs, student debt, and inability to afford adequate healthcare. The number of persons experiencing homelessness last year was at least 20,000.
Before the pandemic about 30% of the Massachusetts budget derived from Federal Government funds. With the CARES Act and additional federal stimuli, even more of the state budget is coupled to the federal budget.
Therefore, be it resolved that the Members of the Massachusetts Legislature call upon the MA members of the U.S. Congressional Delegation and the President to support the Moral Budget for America (developed by the Poor People’s Campaign and the Institute for Policy Studies) to revive, repair and renew our national and state economies.
Education: The Moral Budget invests $24.4 billion per year in K-12 schools and teachers to boost academic performance among poor and struggling children. This would bring $480 million to Massachusetts for public education, sufficient to hire more than 6,000 well trained teachers. This would significantly contribute to the $2 billion needed to fully fund the State Fund Our Future Education initiative.
The Moral Budget also invests about $70 billion per year for the federal and state shares of providing four years of free public college. This would bring about $1.4 billion into Massachusetts, and lift up the prospects of completing their education for the 260,000 students in the public colleges and universities.
Housing: The Moral budget provides $44 billion per year in investments in a housing trust fund to build, maintain, and preserve affordable rental homes. The sums coming to Massachusetts cold be used to end Homelessness in the Commonwealth.
Healthcare: Whereas the largest expenditure in the Massachusetts budget is for healthcare, and 379,000 people are still uninsured, the Moral Budget contributes funding for States to transition to lower cost single payer health care;
Family Services: As an immediate measure, The Moral Budget restores $8.9 billion for Temporary Assistance for Needy Families (TANF) to previous funding levels, to provide a modicum of relief to poor families who deserve a fully functional safety net. TANF has not been adjusted for inflation since the Clinton administration. The restored budget would bring $180,000,000 to poor families in Mass.
Veterans Services: Whereas some 20% of veterans in Massachusetts are living on less than $35,000 a year and one in five are living in poverty, the Moral Budget eliminates veteran’s homelessness, expands access to mental health care and expands job training for veterans ;
Transportation: The Moral Budget increases in federal transportation spending would bring about $1.2 billion/year for Massachusetts. This would enable re-establishing train service for “South Coast Rail” to New Bedford and Fall River; begin design for the North Station -South Station Connector, which would unify the nearly entire east coast rail while also fixing many confusing commutes; extending the Blue Line to Lynn; and expanding Regional Bus Service for Central and Western MA.
Right to Vote and Mass Incarceration: Whereas almost 3,000 black adults in Massachusetts cannot vote due to felony voting restrictions, the Moral Budget increases funding for voter protection and legal assistance programs and funds public financing of campaigns.
Clean Water: By Investing $37.2 billion a year in water infrastructure, the Moral Budget would create up to 945,000 jobs while providing safe drinking water to thousands of communities that don’t have it. Some 18,000 of these jobs would be provided to Massachusetts residents, enabling upgrades in water systems of cities and towns throughout the Commonwealth.
Climate Protection: Given that in Massachusetts 10,450 tons of NOx are emitted yearly, a leading cause of respiratory problems, the Moral Budget invests $200 billion in transitioning to clean renewable energy, crumbling roads, bridges, and a Green New Deal to build a fully modernized electric grid and create about 50,000 high-quality jobs in Massachusetts.
Fair Wages: A $15 federal minimum wage enacted immediately would raise pay for 49 million workers nationally by a combined $328 billion per year. This would benefit about a million Massachusetts workers, raising their purchasing power by $600 million.
Peace and Security: Hundreds of Massachusetts residents have been wounded or lost their lives fighting in Iraq, Afghanistan and beyond since 2001. Pursuing these military adventures have diverted funds from sectors that will make us more resilient and safer such as healthcare, education, the transition to renewable energy, and increased protection of vital natural resources in
The Moral Budget saves as much as $350 billion per year in the federal budget by cutting current Pentagon spending for fighting endless wars, maintaining a worldwide network of 800 military bases, stoking dangerous arms races, and subsidizing for-profit corporate contractors, leaving a military budget that would still be larger than that of China, Russia, and Iran combined. These savings would finance many of the investments listed above.
There shall be a Moral Budget commission established pursuant to section 2A of chapter 4 of the General Laws, referred to in this section as the Commission. The Commission shall evaluate and report on the impact that passage of the People’s Budget would have on Massachusetts, including currently underfunded sectors such as environment, education, healthcare, transportation, and the arts.
The Commission shall consist of 15 members: 2 of whom shall be members of the House of Representatives appointed by the Speaker of the House of representatives; 1 of whom shall be a member of the House of Representatives appointed by the minority leader of the House of Representatives; 2 of whom shall be members of the Senate appointed by the President of the senate; 1 of whom shall be a member of the Senate appointed by the Minority Leader of the Senate; 2 of whom shall be appointed by the governor of which one shall be a member of the Executive Office of Administration and Finance; 1 of whom shall be a member of Massachusetts Peace Action; 1 of whom shall be a member of the Mass Taxpayers Association; 1 of whom shall be a member of Mass Budget and Policy Center; 1 of whom shall be a board member of the Associated Industries of Massachusetts; 1 of whom shall be a member of the SEIU Executive Council; 1 of whom shall be a board member of the Alliance of Business Leadership; 1 appointed by the Treasurer of the Commonwealth
The Commission shall submit its final report to the governor, the House and Senate chairs of the Joint Committee on Revenue not later than six months after enactment which shall include: (i) an evaluation of the potential impacts of the resolution upon the standard of living of Massachusetts residents.
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An Act relative to taxation of equipment used to provide broadband communication services
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S1821
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SD1683
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{'Id': 'PRF0', 'Name': 'Paul R. Feeney', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PRF0', 'ResponseDate': '2023-01-19T11:27:36.46'}
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[{'Id': 'PRF0', 'Name': 'Paul R. Feeney', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PRF0', 'ResponseDate': '2023-01-19T11:27:36.46'}]
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Bill
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By Mr. Feeney, a petition (accompanied by bill, Senate, No. 1821) of Paul R. Feeney for legislation relative to taxation of equipment used to provide broadband communication services. Revenue.
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SECTION 1. Paragraph (yy) of Section 6 of Chapter 64H of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by adding the following paragraph:-
Sales of machinery, equipment, or replacement parts thereof, to a communications service provider to be used in the provision of broadband communications services. For the purposes of this paragraph:
(A) “Machinery, equipment, or replacements parts thereof” includes, but is not limited to, wires, cables, fiber, conduits, antennas, poles, switches, routers, amplifiers, rectifiers, repeaters, receivers, multiplexers, duplexers, transmitters, circuit cards, insulating and protective materials and cases, power equipment, backup power equipment, diagnostic equipment, storage devices, modems, and other general central office or headend equipment, such as channel cards, frames, and cabinets, or equipment used in successor technologies, including items used to monitor, test, maintain, enable, or facilitate qualifying equipment, machinery, software, ancillary components, appurtenances, accessories, or other infrastructure that is used in whole or in part to provide broadband communications services.
(B) “Broadband communications services” means telecommunications service, video programming service, internet access service, or any combination thereof.
(C) “Telecommunications service” means the same as defined in section 1 of this chapter sixty-four H.
(D) “Video programming service” means the sale, offering, transmission, conveyance, or routing of video programming or other video content for purchase by subscribers or customers, regardless of the medium, technology, or method of display and regardless of the payment schedule or storage method used to purchase or access such video programming or video content. The term shall also include, but shall not be limited to, the provision of video programming by a multichannel video programming distributor, as defined in paragraphs (20) and (13) of 47 U.S.C. Section 522, including cable service, as defined in 47 U.S.C. Section 522 and any substantially equivalent successor technology.
(E) “Internet access service” has the same meaning as in Section 1105(5) of the Internet Tax. Freedom Act, 47 United States Code, Section 151, Note.
SECTION 2. This Act shall take effect for sales occurring on and after July 1, 2023.
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An Act advancing renewable heating solutions for the Commonwealth
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S1822
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SD1784
| 193
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{'Id': 'PRF0', 'Name': 'Paul R. Feeney', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PRF0', 'ResponseDate': '2023-01-19T16:03:03.227'}
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[{'Id': 'PRF0', 'Name': 'Paul R. Feeney', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PRF0', 'ResponseDate': '2023-01-19T16:03:03.2266667'}]
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Bill
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By Mr. Feeney, a petition (accompanied by bill, Senate, No. 1822) of Paul R. Feeney for legislation to advance renewable heating solutions for the Commonwealth. 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 chapter164C 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 percent 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 percent 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 percent 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 percent 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 percent 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 percent 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 percent 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 percent 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, methane 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 percent. 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 percent. 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 percent, 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 percent 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 expanding the child tax credit
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S1823
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SD2082
| 193
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{'Id': 'PRF0', 'Name': 'Paul R. Feeney', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PRF0', 'ResponseDate': '2023-01-20T09:52:53.89'}
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[{'Id': 'PRF0', 'Name': 'Paul R. Feeney', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PRF0', 'ResponseDate': '2023-01-20T09:52:53.89'}, {'Id': 'PDJ0', 'Name': 'Patricia D. Jehlen', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PDJ0', 'ResponseDate': '2023-03-02T11:26:39.8666667'}]
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Bill
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By Mr. Feeney, a petition (accompanied by bill, Senate, No. 1823) of Paul R. Feeney and Patricia D. Jehlen for legislation to expand the child tax credit. Revenue.
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Section 6 of chapter 62 of the General Laws, as amended by sections 32 and 33 of chapter 102 of the acts of 2021, is hereby amended by striking out subsection (y) and inserting in place thereof the following subsection:-
(y) A taxpayer who maintains a household that includes as a member at least 1 individual under the age of 13 who qualifies for exemption as a dependent under section 151 of the Code shall be allowed a credit in an amount equal to $600 for each such dependent; provided, however, that a credit shall not be allowed under this subsection if a credit is claimed under subsection (x); provided further, 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; provided further, that for the purposes of this subsection, “maintains a household” shall have the same meaning as in section 21 of the Code; and provided further that total income for the taxable year does not exceed $200,000 for a single-filer household or $400,000 for a dual-filer household. 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.
A taxpayer who maintains a household that includes as a member at least 1 individual under the age of 13 who qualifies for an exemption as a dependent under section 151 of the Code shall be allowed a credit in an amount equal to $3000 for each such dependent; provided, however, that the dependent was deemed ineligible for the federal child tax credit provided by the federal American Rescue Plan Act; provided further that a credit shall not be allowed under this subsection if a credit is claimed under subsection (x); provided further, 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; provided further, that for the purposes of this subsection, “maintains a household” shall have the same meaning as in section 21 of the Code; and provided further that total income for the taxable year does not exceed $200,000 for a single-filer household or $400,000 for a dual-filer household. 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.
A taxpayer who maintains a household that includes as a member at least 1 individual who is: (A) not less than 65 years of age or who is disabled; and (B) who qualifies as a dependent under section 152 of the Code, shall be allowed a credit in an amount equal to $180 if there is 1 such dependent with respect to the taxpayer or $360 if there 354 are not less than 2 such dependents with respect to the taxpayer; provided, however, that a credit shall not be allowed under this subsection if a credit is claimed under subsection (x); provided further, that if the taxpayer is married at the close of the taxable year, the credit provided in this subsection shall be allowed if the taxpayer and the taxpayer’s spouse file a joint return for the taxable year or if the taxpayer qualifies as a head of household under section 2(b) of the Code; and provided further, that for the purposes of this subsection, “maintains a household” shall have the same meaning as in section 21 of the Code. 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.
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An Act relative to state reporting obligations of health plan coverage
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S1824
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SD1288
| 193
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{'Id': 'BRF0', 'Name': 'Barry R. Finegold', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BRF0', 'ResponseDate': '2023-01-18T19:26:28.633'}
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[{'Id': 'BRF0', 'Name': 'Barry R. Finegold', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BRF0', 'ResponseDate': '2023-01-18T19:26:28.6333333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1824/DocumentHistoryActions
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Bill
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By Mr. Finegold, a petition (accompanied by bill, Senate, No. 1824) of Barry R. Finegold for legislation relative to state reporting obligations of health plan coverage. Revenue.
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SECTION 1. Subsection (a) of section 8B of chapter 62C of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by inserting after the first paragraph the following two paragraphs:-
An employer or other sponsor of an employment-sponsored health plan may satisfy the written statement requirements of this section by: (i) providing, or contracting with a service provider or insurance carrier to provide, a federal Form 1095-B to each subscriber or covered individual residing in this commonwealth to whom it provided health plan coverage in lieu of a written statement in the format prescribed by the commissioner pursuant to subsection (c) of this section; provided, however, that such form is accompanied by a model notice informing the subscriber or covered individual that the coverage provided during the applicable tax year satisfies the applicable standards for minimum creditable coverage as defined in chapter 111M; and (ii) in its separate report to the commissioner, including an attestation from the employer or other sponsor certifying the health plan coverage provided during the applicable tax year satisfies the applicable standards for minimum creditable coverage as defined in chapter 111M.
Nothing in this section shall affect minimum creditable coverage requirements as defined in chapter 111M.
SECTION 2. Subsection (c) of section 8B of chapter 62C is hereby amended by inserting after the first paragraph the following paragraph:-
An employer or other sponsor of an employment-sponsored health plan that elects to provide federal Form 1095-B in its separate report to the commissioner pursuant to subsection (a) of this section shall redact social security numbers and other information provided in the report to the extent required to comply with this subsection.
SECTION 3. Sections 1 and 2 shall take effect for the current tax year upon the date of enactment.
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An Act relative to the Massachusetts senior circuit breaker tax credit
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S1825
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SD2191
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{'Id': 'BRF0', 'Name': 'Barry R. Finegold', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BRF0', 'ResponseDate': '2023-01-19T19:16:41.103'}
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[{'Id': None, 'Name': 'Kevin Murphy', 'Type': 3, 'Details': None, 'ResponseDate': '2023-01-19T19:16:41.1033333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1825/DocumentHistoryActions
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Bill
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By Mr. Finegold (by request), a petition (accompanied by bill, Senate, No. 1825) of Kevin Murphy for legislation relative to the Massachusetts senior circuit breaker tax credit. Revenue.
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Section 6 of Chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting after the word “home”, the fourth time it appears in subsection (k)(1), the following new words:-
and is not subject to a minimum lot size per zoning regulations by the city or town. In cities and towns where zoning dictates a minimum lot size, the assessed value of the dwelling and minimum lot size will determine the eligibility of the taxpayer for the credit.
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An Act relative to economic development initiatives
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S1826
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SD2356
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{'Id': 'BRF0', 'Name': 'Barry R. Finegold', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BRF0', 'ResponseDate': '2023-01-20T15:42:45.163'}
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[{'Id': 'BRF0', 'Name': 'Barry R. Finegold', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BRF0', 'ResponseDate': '2023-01-20T15:42:45.1633333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1826/DocumentHistoryActions
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Bill
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By Mr. Finegold, a petition (accompanied by bill, Senate, No. 1826) of Barry R. Finegold for legislation relative to economic development initiatives. Revenue.
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SECTION 1. Paragraph (1) of subsection (a) of section 4 of chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting, in line 5, after the word “cent”, the following words:-
; provided, however, that any gain from the sale or exchange of capital assets held for 1 year or less shall be taxed at the rate of 5 per cent.
SECTION 2. Section 38M of chapter 63 of the General Laws, as so appearing, is hereby amended by striking out subsection (e) and inserting in place thereof the following:-
(e)(1) If a corporation is not an eligible semiconductor company, the credit allowed under this section shall be limited to 100 per cent of a corporation's first $25,000 of excise, as determined before the allowance of any credits, plus 75 per cent of the corporation's excise, as so determined in excess of $25,000.
(2) If a corporation is an eligible semiconductor company, the credit allowed under this section shall be limited to 100 per cent of a corporation's first $25,000 of excise, as determined before the allowance of any credits, plus 95 per cent of the corporation's excise, as so determined in excess of $25,000.
(3) The commissioner shall promulgate regulations similar to those authorized under subsection (c)(2)(B) of section 38 of said Code for the purposes of apportioning the $25,000 amount among members of a controlled group. Nothing in this section shall alter section 32C as it affects other credits under this chapter.
SECTION 3. Said section 38M of said chapter 63, as so appearing, is hereby further amended in paragraph (1) of subsection (k) by inserting before the definition of “life sciences” the following definition:-
“Eligible semiconductor company”, a corporation: (i) the primary business activity of which involves conducting research on, developing or manufacturing semiconductor devices, microprocessors, memory chips or other similar products or the production equipment that is used to manufacture such devices, microprocessors, chips or products; and (ii) that establishes a new physical facility in the commonwealth or expands an existing physical facility in the commonwealth not later than 3 years after the effective date of this section; provided, however, that such establishment or expansion creates 15 net new jobs in the commonwealth and the company commits to retaining such jobs through December 31, 2029 at the earliest; and provided further, that the physical facility is primarily related to researching, developing or manufacturing semiconductor devices, microprocessors, memory chips or other similar products or the production equipment that is used to manufacture such devices, microprocessors, chips or products.
SECTION 4. Not later than eight months after the effective date of this act, the commissioner of revenue shall issue new regulations to carry out the purposes of section 38M of the General Laws.
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An Act relative to taxes due upon the death of active duty personnel and the elderly
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S1827
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SD1124
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{'Id': 'CFF0', 'Name': 'Cindy F. Friedman', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CFF0', 'ResponseDate': '2023-01-15T14:03:58.56'}
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[{'Id': 'CFF0', 'Name': 'Cindy F. Friedman', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CFF0', 'ResponseDate': '2023-01-15T14:03:58.56'}, {'Id': 'JFK0', 'Name': 'John F. Keenan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JFK0', 'ResponseDate': '2023-02-27T11:41:00.9633333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1827/DocumentHistoryActions
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Bill
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By Ms. Friedman, a petition (accompanied by bill, Senate, No. 1827) of Cindy F. Friedman and John F. Keenan for legislation relative to taxes due upon the death of active duty personnel and the elderly. Revenue.
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SECTION 1. Clause Eighteenth A of section 5 of chapter 59 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting after the word “or”, in line 563, the following words:- one year after.
SECTION 2. Clause Forty-first A of said section 5 of said chapter 59, as so appearing, is hereby further amended by inserting after the word “or”, in line 1224, the following words:- one year after.
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An Act relative to regional transportation ballot initiatives
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S1828
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SD1308
| 193
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{'Id': 'CFF0', 'Name': 'Cindy F. Friedman', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CFF0', 'ResponseDate': '2023-01-18T13:41:06.5'}
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[{'Id': 'CFF0', 'Name': 'Cindy F. Friedman', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CFF0', 'ResponseDate': '2023-01-18T13:41:06.5'}, {'Id': 'JPL1', 'Name': 'Jack Patrick Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JPL1', 'ResponseDate': '2023-01-24T09:48:51.02'}, {'Id': 'MJB0', 'Name': 'Michael J. Barrett', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJB0', 'ResponseDate': '2023-01-31T16:25:38.8766667'}, {'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-02-15T11:13:37.0166667'}, {'Id': 'MOM0', 'Name': 'Michael O. Moore', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MOM0', 'ResponseDate': '2023-02-15T14:38:22.74'}, {'Id': 'JMC0', 'Name': 'Joanne M. Comerford', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JMC0', 'ResponseDate': '2023-02-22T11:29:09.49'}, {'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-03-06T09:17:54.55'}, {'Id': 'RLR0', 'Name': 'Rebecca L. Rausch', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RLR0', 'ResponseDate': '2023-07-11T09:35:38.4766667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1828/DocumentHistoryActions
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Bill
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By Ms. Friedman, a petition (accompanied by bill, Senate, No. 1828) of Cindy F. Friedman, Jack Patrick Lewis, Michael J. Barrett, Jason M. Lewis and other members of the General Court for legislation relative to regional transportation ballot initiatives. Revenue.
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SECTION 1. The General Laws are hereby amended by inserting after Chapter 64N the following chapter:-
CHAPTER 64O. LOCAL AND REGIONAL TRANSPORTATION BALLOT INITIATIVES
Section 1. For purposes of this chapter, the following terms shall, unless the context clearly requires otherwise, have the following meanings:
“District agreement”, a document specifying the terms and conditions of the powers and duties of the 2 or more municipalities forming a district under section 4 of this chapter, pursuant to the laws governing any such municipality, this chapter and such procedural regulations as the commissioner of revenue may promulgate.
“Governing body”, in a city having a Plan D or Plan E charter the city manager and city council and in any other city the mayor and the city council and in towns the board of selectmen or equivalent body.
“Single subject of taxation”, 1 tax mechanism, including sales, real or personal property, room occupancy, vehicle excise, local vehicle excise, local transportation network company surcharge, local commercial parking surcharge, or any other tax then authorized to be assessed or collected by the commonwealth or any city or town, as determined annually by the board of assessors or department of revenue, that the city or town, or district, may subject to the tax surcharge.
“Transportation project”, a project or program involving the planning, design or construction of public or mass transportation transit systems, transit-oriented development, roads, bridges, bikeways, pedestrian pathways, and other transportation-related projects.
Section 2. (a) This chapter shall take effect in any city or town upon the approval of its governing body and its acceptance by the voters of any city or town by a ballot question as set forth in section 3.
(b) A city or town may impose any tax surcharge within its city or town on a single subject of taxation subject only to the condition that such tax is a surcharge on a tax then authorized by state law; provided, however, that no tax surcharge shall be imposed within the city or town unless it has first been approved by the governing body of such city and town and accepted by a majority of the voters of a city or town through a ballot question as set forth in section 3, except as provided in section 4.
(c) Notwithstanding chapters 59, 60A, 62, 64H or any other general or special law to the contrary but subject to the provisions of this chapter, the governing body of any city or town may vote to accept the provisions of this chapter authorizing a surcharge on a single subject of taxation, as determined annually by the board of assessors or department of revenue. A governing body that intends to accept the provisions of this chapter shall determine prior to approval by the voters which single subject of taxation will be levied and the amount and rate of surcharge. For a real or personal property tax surcharge, the amount of the surcharge shall not be included in a calculation of total taxes assessed for purposes of section 21C of chapter 59.
(d) All exemptions and abatements of any single subject of taxation for which a taxpayer qualifies as eligible shall not be affected by this chapter. A taxpayer receiving an exemption for any single subject of taxation shall be exempt from any tax surcharge on any single subject of taxation established under this section. The tax surcharge to be paid by a taxpayer receiving an abatement of any single subject of taxation shall be reduced in proportion to the amount of such abatement.
(e) Any amount of the tax surcharge not paid by the due date shall bear interest at the rate per annum as authorized by the law for any single subject of taxation.
(f) Revenues raised through the tax surcharge shall be separately accounted for and used by the city or town for transportation projects.
Section 3. (a) Upon approval by the governing body, the actions of the governing body shall be submitted for acceptance to the voters of a city or town at the next regular municipal or state election. The city or town clerk or the state secretary shall place it on the ballot in the form of the following question: “Shall this (city or town) accept sections 2 to 5, inclusive of chapter 64O of the General Laws, as approved by its (governing body), a summary of which appears below
(Set forth here a fair, concise summary and purpose of the law to be acted upon, as determined by the city solicitor or town counsel, including in the summary the specific single subject of taxation to be levied, percentage of the surcharge to be imposed, and time period during which the tax will be levied.)”
In the ballot question, the city or town may include a list of specific transportation projects for which the tax surcharge funds may be used, or a city or town may include a general description of the types of transportation projects for which the tax surcharge may be used. The city or town shall also include a sunset provision in the ballot question.
If a majority of the voters voting on said question vote in the affirmative, then its provisions shall take effect in the city or town, or district as set forth under section 4, but not otherwise.
(b) The final date for notifying or filing a petition with the city or town clerk or the state secretary to place such a question on the ballot shall be 60 days before the city or town election or 100 days before the state election. For those petitions that will appear on the state election, notice shall be given by filing with the state secretary a certified copy of the governing body’s approval and include a copy of the summary set forth in subsection (a).
(c) If the governing body does not vote to accept the provisions of this chapter, not less than 120 days before a regular city or town election or 180 days before a state election, a question seeking said acceptance through approval of a particular surcharge amount and percentage may be so placed on the ballot when a petition including information about the subject of taxation, rate of taxation and project or types of projects is signed by not less than 5 per cent of the registered voters of the city or town requesting such action is filed with the registrars, who shall have 7 days after receipt of such petition to certify its signatures. Upon certification of the signatures, the city or town clerk or the state secretary shall cause the question to be placed on the ballot at the next regular city or town election held more than 60 days after such certification or at the next regular state election held more than 90 days after such certification.
Section 4. (a) Two or more municipalities may, with the approval of the governing body of each city or town thereof, form a district for the purposes of implementing the provisions of this chapter.
(b) If a majority of the voters in the district, for the purposes set forth in subsection (a), vote in the affirmative to form a district for the purposes of implementing the provisions of this chapter then the provisions of this chapter shall take effect in the district, but not otherwise.
(c) Two or more municipalities that choose to form a district for purposes of this chapter shall apply a tax surcharge to their preferred subject of taxation. The amount and percentage of the tax surcharge may vary for each municipality that comprises the district.
(d) Two or more municipalities forming a district shall adopt a district agreement with approval of the applicable governing body prior to presentment to the voters of the 2 or more municipalities by a ballot question. The district agreement shall specify: (i) the purpose and nature of the arrangement; (ii) the single municipality to serve as the treasurer of the transportation fund or the regional planning agency to serve as fiscal agent of the transportation fund under section 7 and that said municipality or regional planning agency shall also serve as treasurer or fiscal agent for purposes of section 9; (iii) how the transportation fund will be used and for what purposes, and how the municipalities will decide on details of use, plan changes or urgent circumstances; (iv) the work to be performed, and the division or sharing of responsibility among the municipalities; (v) the estimated costs and the methods of financing of the transportation projects; (vi) the method of administration of the transportation fund and the transportation projects to be paid for through the fund; (vii) the composition of the district’s transportation committee, the length of its term, and the criteria and method of selecting its members; (viii) the duration of the proposed agreement; and (ix) the amount, type and percentage of the tax surcharge for each municipality that comprises the district.
(e) Nothing in this section shall be construed to: (i) amend, repeal or otherwise alter the authority or jurisdiction of, or establish, a municipality; or (ii) confer any management authority over transportation projects beyond the authority exercised by participating municipalities in the district agreement set forth in this section and this chapter.
Section 5. (a) Upon acceptance of this chapter, the satisfaction of the requirements of this chapter and upon the assessors’ warrant to the tax collector, the accepted tax surcharge shall be imposed. The city, town, or district, shall notify the commissioner of revenue of the date and terms on which the voters accepted this chapter.
(b) For a tax surcharge levied on either property or excise tax, after receipt of the warrant, the tax collector shall collect the surcharge in the amount and according to the computation specified in the warrant and shall pay the amounts so collected, quarterly or semi-annually, according to the schedule for collection of the single subject of taxation, to the city’s or town’s treasurer, or the district’s treasurer. The tax collector shall cause appropriate books and accounts to be kept with respect to such tax surcharge, which shall be subject to public examination upon reasonable request from time to time.
(c) Two or more municipalities forming a district shall select one of the municipalities or the regional planning agency to serve as the district’s treasurer for purposes of this chapter. The district agreement shall establish the method of selecting the district treasurer. The municipality or regional planning agency selected to serve as district treasurer shall perform duties in accordance with section 5 of this chapter and chapter 41. Two or more municipalities forming a district shall also select that same municipality or regional planning agency to receive funds and provide certification for all municipalities within said district for purposes of section 9 and in accordance with section 4.
Section 6. (a) A city or town that accepts this chapter, either on its own or as part of a district, shall establish by ordinance or by-law and, in the case of a district, the ordinance or by-law shall be established by all member municipalities, a transportation committee not more than 90 days following acceptance of this chapter. The committee shall consist of not less than 5 members. The ordinance or by-law shall determine the composition of the committee, the length of its term and the criteria and method of selecting its members by appointment only. The committee shall include, but not be limited to, 1 or more representatives from the municipality, 1 member of each regional transit authority to which the city or town is a member community, if any, 1 member of the regional planning agency to which the city or town is a member community and persons, as determined by the ordinance or by-law, acting in the capacity of or performing like duties of the department, board or authority if they have not been established in the city or town.
(b) Each transportation committee shall study the transportation-related needs, possibilities, and resources of the city, town or district. The committee shall consult with existing transportation agencies, including regional planning agencies, to develop transportation projects in accordance with the ballot initiative. If a list of transportation projects for which the tax surcharge funds may be used was included in a ballot question, the committee shall include said projects in its study; provided, however, that the committee may recommend or not recommend said projects.
(c) Each transportation committee shall be subject to the requirements of subsection (a) of section 19 of chapter 30A. Each transportation committee shall keep a full and accurate account of all of its actions, including its recommendations and the action taken on them and records of all appropriations or expenditures made from the local and regional transportation fund. The records and accounts of the committee shall be public records.
(d) Each city, town or district, as applicable, shall consult with the entity proposed to own and maintain the transportation project prior to listing any transportation project on the ballot, as set forth in this chapter. If a city, town or district, as applicable, includes no specific transportation projects in the ballot question, the transportation committee shall receive the approval of the regional planning agency prior to submitting the local transportation committee’s recommendations to a city council or board of selectmen, unless the transportation-related project or activity is solely under local jurisdiction. The city, town, or district shall study projects that promote access to public transportation, biking, and walking.
(e) Not less than once every 2 fiscal years, each transportation committee shall make recommendations to the governing body of the applicable city or town or to the district regarding efficient and effective ways to improve and enhance local transportation systems in such city, town or district. Recommendations to the governing body or district shall include anticipated costs over the life cycle of the transportation project. The committee may include in its recommendation to the governing body or district a recommendation to set aside for later spending funds for specific purposes that are consistent with transportation-related purposes but for which sufficient revenues are not currently available in the local and regional transportation fund, as set forth in section 7, to accomplish that specific purpose, to satisfy debt payments incurred from transportation-related projects or to set aside for later spending funds for general purposes that are consistent with transportation improvements and in accordance with the ballot initiative.
(f) After receiving such recommendations from the transportation committee, the governing body or district shall take such action and approve such appropriations from the local and regional transportation fund as may be necessary and appropriate for the recommendations of the transportation committee, and such additional appropriations as it deems appropriate to carry out the recommendations of the transportation committee and in accordance with the ballot initiative.
Section 7. (a) Notwithstanding section 53 of chapter 44 or any other general or special law to the contrary, a city, town or district that accepts the provisions of this chapter shall establish a separate account to be known as the local and regional transportation fund, of which the municipal treasurer or fiscal agent shall be the custodian. The authority to approve expenditures from the fund shall be limited to the governing body or any city or town, or the designated municipality treasurer or regional planning agency of the district, as applicable, and the municipal treasurer or fiscal agent shall pay such expenditures in accordance with chapter 41.
(b) Two or more municipalities forming a district shall select 1 of the municipalities or regional planning agency to establish a separate account known as the local and regional transportation fund. The municipality or regional planning agency selected to establish said fund shall only use the funds for the district as a whole through the designated fiscal agent and based solely upon the recommendations and approvals of the transportation committee as set forth in this chapter. Administration of the fund by the fiscal agent may, at the option of the governing body of any member city or town, be subject to the further approval of such governing body.
(c) The following monies shall be deposited in the local and regional transportation fund: (i) all funds collected from the tax surcharge on any single subject of taxation pursuant to section 3, except if the single subject of taxation is a tax collected at the state level which shall be deposited with the department of revenue in accordance with sections 8 and 9; and (ii) all funds received from the commonwealth or any other source for such purposes. The treasurer or fiscal agent may deposit or invest the proceeds of the fund in savings banks, trust companies incorporated under the laws of the commonwealth, banking companies incorporated under the laws of the commonwealth that are members of the Federal Deposit Insurance Corporation or national banks, or may invest the proceeds in paid up shares and accounts of and in co-operative banks or in shares of savings and loan associations or in shares of federal savings and loan associations doing business in the commonwealth or in the manner authorized by section 54 of chapter 44 and any income therefrom shall be credited to the fund. The expenditure of revenues from the fund shall be limited to implementing the recommendations of the transportation committees, to providing administrative and operating expenses to the committees, and in accordance with the ballot initiative. The city or town, or the municipality treasurer or regional planning agency of the district as set forth in section 4, shall be prohibited from diverting revenues derived from the tax surcharge into any other fund created by law or ordinance.
(d) Only those cities and towns or districts that adopt the tax surcharge allowed by this chapter shall be eligible to receive monies through the local and regional transportation fund.
Section 8. (a) There shall be established and set up on the books of the commonwealth a separate fund, to be known as the Massachusetts local and regional transportation trust fund, for the benefit of cities, towns, or districts that have accepted the provisions of this chapter and have imposed a tax surcharge on a tax collected by the commonwealth, subject to any exemptions adopted by a municipality or district. The fund shall consist of all revenues received by the commonwealth: (i) from the tax surcharge on such tax pursuant to section 3; (ii) from public and private sources as gifts, grants and donations to further local or regional transportation projects; and (iii) all other monies credited to or transferred from any other fund or source pursuant to law.
(b) The state treasurer shall deposit revenues received by any such tax surcharge into the fund in accordance with section 9 in such manner as will secure the highest interest rate available consistent with the safety of the fund and with the requirement that all amounts on deposit be available for withdrawal without penalty for such withdrawal at any time. All interest accrued and earnings shall be deposited into the fund. The fund shall be administered in a manner to separately account for revenues raised by each city, town, or district, shall be held for the benefit of such city, town, or district, and expenditures from the fund shall be made solely for the administration and implementation of this chapter. Any unexpended balances shall be redeposited for future use by the city, town, or district consistent with this chapter.
(c) The state treasurer shall make all disbursements and expenditures from the fund without further appropriation, as directed by the commissioner of revenue in accordance with section 9. The department of revenue shall report by source all amounts credited to said fund and all expenditures from said fund. The commissioner of revenue shall assign personnel of the department as it may need to administer and manage the fund disbursements and any expense incurred by the department shall be deemed an operating and administrative expense of the program. The operating and administrative expenses shall not exceed 5 per cent of the annual total revenue deposited into the fund.
Section 9. (a) All sums received by the commissioner under this chapter shall, not less than quarterly, be distributed, credited and paid by the state treasurer upon certification of the commissioner to each city or town or the municipality treasurer or regional planning agency of the district and notified the commissioner of their acceptance.
(b) The state treasurer, upon certification of the commissioner, shall distribute the funds to the city or town, or the municipality treasurer or regional planning agency of the district based on the proportional amount the city, town or district has raised by imposing the surcharge. The total distribution of funds shall include all sources of revenue raised in the previous year as set forth in subsection (a) of section 8, less not more than 5 per cent of the annual total revenue of the fund, as set forth in subsection (c) of section 8. Any city, town or district seeking to dispute the commissioner's calculation of its distribution under this subsection shall notify the commissioner, in writing, not later than 1 year from the date the tax was distributed by the commissioner to the city, town or district.
(c) The commissioner shall be prohibited from diverting revenues derived from the tax surcharge into any other fund created by law.
(d) Notwithstanding any provision to the contrary, the commissioner may make available to cities, towns and districts any information necessary for administration of the tax surcharge imposed by this chapter including, but not limited to, a report of the amount of the surcharge on tax collected in the aggregate by each city, town or district under this chapter in the preceding fiscal year, and the identification of each individual vendor collecting the surcharge on sales tax collected under this chapter.
Section 10. (a) At any time after imposition of the tax surcharge, the governing body of each city or town may approve and the voters may accept an amendment to the amount and computation of the tax surcharge in the same manner and subject to the same requirements set forth in this chapter.
(b) At any time after imposition of the tax surcharge, a district under section 4, with the approval of the majority of voters in the district may accept an amendment to the amount and computation of the tax surcharge in the same manner and subject to the same requirements set forth in this chapter so that the surcharge becomes uniform in all municipalities of the district.
Section 11. The commissioner of revenue shall promulgate rules and regulations to implement this chapter.
SECTION 2. The regulations required by section 11 of chapter 64O of the General Laws shall be promulgated not later than 1 year after the effective date of this act.
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An Act to ensure timely restitution payments to victims of crime
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S1829
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SD97
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{'Id': 'AMG0', 'Name': 'Anne M. Gobi', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AMG0', 'ResponseDate': '2023-01-10T15:10:34.037'}
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[{'Id': 'AMG0', 'Name': 'Anne M. Gobi', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AMG0', 'ResponseDate': '2023-01-10T15:10:34.0366667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1829/DocumentHistoryActions
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Bill
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By Ms. Gobi, a petition (accompanied by bill, Senate, No. 1829) of Anne M. Gobi for legislation to ensure timely restitution payments to victims of crime. Revenue.
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SECTION 1. When a defendant is released from custody or probation and a restitution order has not been paid in full to a victim or family member as defined in section 1 of chapter 258B, the department of revenue shall collect the unpaid amount by withholding the wages of the offender.
The department of revenue shall establish a division of restitution enforcement which shall be provided, subject to appropriation, with such resources as may be necessary to implement the provisions of this section. The commissioner may promulgate regulations for the effective administration of the restitution enforcement program.
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An Act relative to the cancellation of gym memberships
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S183
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SD1272
| 193
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{'Id': 'EDJ0', 'Name': 'Edward J. Kennedy', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/EDJ0', 'ResponseDate': '2023-01-12T10:27:09.7'}
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[{'Id': 'EDJ0', 'Name': 'Edward J. Kennedy', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/EDJ0', 'ResponseDate': '2023-01-12T10:27:09.7'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S183/DocumentHistoryActions
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Bill
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By Mr. Kennedy, a petition (accompanied by bill, Senate, No. 183) of Edward J. Kennedy for legislation relative to the cancellation of gym memberships. Consumer Protection and Professional Licensure.
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Chapter 93 of the General Laws is hereby amended by inserting at the end of section 81 the following:-
"Any seller whose website allows for the purchase of a contract for health club services or the adjustment of a contract, such as but not limited to, additional services, programs, and benefits or the removal of additional services and benefits, shall have available on their website a method of canceling contracts online."
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An Act establishing the Snowmobile Trail Maintenance Fund
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S1830
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SD102
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{'Id': 'AMG0', 'Name': 'Anne M. Gobi', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AMG0', 'ResponseDate': '2023-01-10T15:32:59.963'}
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[{'Id': 'AMG0', 'Name': 'Anne M. Gobi', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AMG0', 'ResponseDate': '2023-01-10T15:32:59.9633333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1830/DocumentHistoryActions
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Bill
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By Ms. Gobi, a petition (accompanied by bill, Senate, No. 1830) of Anne M. Gobi for legislation to establish the Snowmobile Trail Maintenance Fund. Revenue.
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Chapter 29 of the General Laws is hereby amended by inserting after section 2RRRR the following section:-
Section 2XXX. There shall be established and set upon the books of the commonwealth a separate fund to be known as the Snowmobile Trail Maintenance Fund, the funds of which shall be administered and expended by the Secretary of the Executive Office of Energy and Environmental Affairs for the grooming, maintaining, and repairing of publicly-owned trails marked and designated for use by snow vehicles as defined in section 20 of Chapter 90B. The Secretary of the Executive Office of Energy and Environmental Affairs shall contract with an organization promoting snowmobile safety and working toward the development, maintenance, and expansion of an interconnected snowmobile trail system throughout Massachusetts to expend these funds, provided that revenues retained not exceeding 5 per cent be expended by the Secretary for law enforcement and administrative costs associated with the administration and implementation of this fund. Said contract shall be issued annually, and at a time of year to be determined by Secretary of the Executive Office of Energy and Environmental Affairs
The Secretary of the Executive Office of Energy and Environmental Affairs shall report annually to the house and senate committees on ways and means and the joint committee on environment, natural resources and agriculture on income received into the fund and sources of that income, any expenditure from the fund and their purposes, and fund balances.
The Snowmobile Trail Maintenance Fund may receive monies from: (1) gifts, grants and donations from public or private sources; (2) federal reimbursements and grants-in-aid; (3) fines collected pursuant to section 27F of Chapter 90B; and (4) any interest earned from the fund. The state treasurer shall receive, deposit and invest funds held in such a manner as to ensure the highest interest rate available consistent with the safety of the fund. The books and records of the fund shall be subject to an annual audit by the state auditor. The Secretary of the Executive Office of Energy and Environmental Affairs may expend such funds and no expenditure from the fund shall cause it to be in deficiency at the close of a fiscal year. Monies deposited in the fund that are unexpended at the end of the fiscal year shall not revert to the General Fund and shall be available for expenditure in the subsequent year and shall not be subject to section 5C of chapter 29.
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An Act providing volunteer firefighters and emergency medical technicians with a local option real estate tax exemption
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S1831
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SD111
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{'Id': 'AMG0', 'Name': 'Anne M. Gobi', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AMG0', 'ResponseDate': '2023-01-10T15:47:06.68'}
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[{'Id': 'AMG0', 'Name': 'Anne M. Gobi', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AMG0', 'ResponseDate': '2023-01-10T15:47:06.68'}]
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Bill
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By Ms. Gobi, a petition (accompanied by bill, Senate, No. 1831) of Anne M. Gobi for legislation to provide volunteer firefighters and emergency medical technicians with a local option real estate tax exemption. Revenue.
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SECTION 1. Chapter 59 of the General Laws is hereby amended by adding the following new section:-
SECTION 95. (a) Notwithstanding any general or special law to the contrary, any city, town or district which accepts the provisions of this section in the manner provided in section 4 of chapter 4 may establish a program for volunteer, call or auxiliary firefighters or volunteer, call or auxiliary emergency medical technicians of such city, town or district to reduce the real property tax obligations of such volunteers in exchange for their volunteer services. Any reduction so provided shall be in addition to any exemption or abatement to which any such person is otherwise entitled; provided, however, that no reduction of a real property tax bill shall be granted which exceeds $2,500 in a tax year.
(b) The city or town shall maintain a record for each program participant including, but not limited to, the total amount by which a tax obligation thereof has been reduced and the criteria used to determine such tax reduction. The town shall provide a copy of such record to the assessor so that the participant’s tax bill reflects the reduced rate. The town shall also provide a copy of such record to the program participant receiving the reduced tax rate prior to the issuance of the actual tax bill. Such cities, towns and districts shall have the power to adopt rules and procedures to implement this section in any way consistent with the intent of this section.
(c) In no instance shall the amount by which a person's property tax liability is reduced in exchange for the provision of services as a volunteer, call or auxiliary firefighter or volunteer, call or auxiliary emergency medical technician be considered income, wages, or employment for purposes of taxation as provided in Chapter 62, for the purposes of withholding taxes as provided in Chapter 62B, for the purposes of workers' compensation as provided in Chapter 152 or any other general law to the contrary.
A person participating in the program authorized by section (a) shall be a public employee for the purposes of Chapter 258 of the General Laws.
(d) A city, town or district that has accepted this section may in the same manner revoke its acceptance.
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An Act expanding the commuter deduction to regional transit authority fares
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S1832
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SD184
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{'Id': 'A_G0', 'Name': 'Adam Gomez', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/A_G0', 'ResponseDate': '2023-01-11T18:21:30.253'}
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[{'Id': 'A_G0', 'Name': 'Adam Gomez', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/A_G0', 'ResponseDate': '2023-01-11T18:21:30.2533333'}, {'Id': 'PAD1', 'Name': 'Patricia A. Duffy', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PAD1', 'ResponseDate': '2023-01-11T18:24:10.2633333'}, {'Id': 'JRO0', 'Name': 'Jacob R. Oliveira', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JRO0', 'ResponseDate': '2023-01-25T13:52:24.0566667'}]
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Bill
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By Mr. Gomez, a petition (accompanied by bill, Senate, No. 1832) of Adam Gomez, Patricia A. Duffy and Jacob R. Oliveira for legislation to expand the commuter deduction to regional transit authority fares. Revenue.
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SECTION 1. Subsection (B)(a) of section 3 of Chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking out subparagraph (15) in its entirety and inserting in place thereof the following:-
(15)(i) Amounts expended by an individual for tolls paid for through a Fast Lane account or for weekly or monthly transit commuter passes for Massachusetts Bay Transit Authority transit, bus, commuter rail or commuter boat, not including amounts reimbursed by an employer or otherwise. In the case of a single person or a married person filing a separate return or a head of household, this deduction shall apply only to the portion of the expended amount that exceeds $150, and the total amount deducted shall not exceed $750. In the case of a married couple filing a joint return, this deduction shall apply only to the portion of the amount expended by each individual that exceeds $150, and the total amount deducted shall not exceed $750 for each individual.
(ii) Amounts expended by an individual for fares paid for Regional Transit Authority transit, not including amounts reimbursed by an employer or otherwise. In the case of a single person or a married person filing a separate return or a head of household, this deduction shall apply only to the portion of the expended amount that exceeds $50, and the total amount deducted shall not exceed $750. In the case of a married couple filing a joint return, this deduction shall apply only to the portion of the amount expended by each individual that exceeds $50, and the total amount deducted shall not exceed $750 for each individual.
(iii) The commissioner of revenue shall adopt regulations necessary for the implementation of this section.
SECTION 2. Section 1 shall be effective for tax years beginning on or after January 1, 2023.
SECTION 3. Not less than 30 days after passage of this Act, the department of revenue shall provide written notice of changes to the commuter deduction to cities and towns that operate regional transit authorities; provided further that the department shall post public signage at transit stops and on regional transit authority buses informing riders of changes to the commuter deduction under this Act.
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An Act to lift the rental tax deduction limit
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S1833
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SD281
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{'Id': 'A_G0', 'Name': 'Adam Gomez', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/A_G0', 'ResponseDate': '2023-01-12T16:39:58.9'}
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[{'Id': 'A_G0', 'Name': 'Adam Gomez', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/A_G0', 'ResponseDate': '2023-01-12T16:39:58.9'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1833/DocumentHistoryActions
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Bill
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By Mr. Gomez, a petition (accompanied by bill, Senate, No. 1833) of Adam Gomez for legislation to lift the rental tax deduction limit. 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 line 109, the figure “$3,000” and inserting in place thereof the following figure:- $4,000.
SECTION 2. Section 1 shall be effective for tax years beginning on or after January 1, 2023.
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An Act to support educational opportunity for all
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S1834
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SD403
| 193
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{'Id': 'A_G0', 'Name': 'Adam Gomez', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/A_G0', 'ResponseDate': '2023-01-13T21:36:03.607'}
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[{'Id': 'A_G0', 'Name': 'Adam Gomez', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/A_G0', 'ResponseDate': '2023-01-13T21:36:03.6066667'}, {'Id': 'M_C3', 'Name': 'Manny Cruz', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C3', 'ResponseDate': '2023-01-25T11:37:24.47'}, {'Id': 'SLG1', 'Name': 'Susannah M. Whipps', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SLG1', 'ResponseDate': '2023-01-25T11:37:24.47'}, {'Id': 'JPL1', 'Name': 'Jack Patrick Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JPL1', 'ResponseDate': '2023-01-27T09:31:12.53'}, {'Id': 'V_H1', 'Name': 'Vanna Howard', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/V_H1', 'ResponseDate': '2023-02-09T10:53:57.99'}, {'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-02-21T10:35:42.7733333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1834/DocumentHistoryActions
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Bill
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By Mr. Gomez, a petition (accompanied by bill, Senate, No. 1834) of Adam Gomez, Manny Cruz, Susannah M. Whipps, Jack Patrick Lewis and other members of the General Court for legislation to support educational opportunity for all. Revenue.
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SECTION 1. Chapter 63 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting after section 38HH the following section:
Section 38II. (a) Any private institution of higher learning that has an endowment fund with aggregate funds in excess of $1,000,000,000 shall be subject to an annual excise of 2.5 per cent of all monies in aggregate in said endowment fund. For the purposes of this section an endowment fund shall be an institutional fund, which may consist of multiple funds, of a private institution of higher learning not wholly expendable by the institution on a current basis under the terms of the applicable gift instrument. All monies collected from this annual excise shall be deposited in the Educational Opportunity for All Trust Fund as established by subsection (b) of this section.
(b) There is hereby established and set up on the books of the commonwealth a separate fund to be known as the Educational Opportunity for All Trust Fund, hereinafter called the fund. The fund shall be administered by the executive office of education, as directed by the Educational Opportunity for All Trust Fund Board of Trustees established in subsection (c) of this act, and in consultation with the department of higher education and the department of early education and care. The fund shall be used exclusively for the purposes of subsidizing the cost of higher education, early education and child care for lower-income and middle-class residents of the commonwealth. No expenditure from the fund shall cause the fund to be in deficiency at the close of a fiscal year. Any funds not expended by said Board of Trustees at the end of each fiscal year shall remain in such fund and shall not revert to the General Fund.
(c) The Educational Opportunity for All Trust Fund shall be managed by a board to be known as the Educational Opportunity for All Trust Fund Board of Trustees, hereby established, which shall have general supervision of the trust and shall direct all expenditures from the fund. The full duties and obligations of the board shall be set forth in a declaration of trust to be adopted by the board. The board of trustees shall consist of 7 trustees, including the commissioner of the department of higher education or a designee, the commissioner of the department of early education & care or a designee, and 5 additional trustees, 1 of whom shall have demonstrated expertise in higher education appointed by the President of the Senate, 1 of whom shall have demonstrated expertise in early education and child care appointed by the Speaker of the House, 1 of whom shall have demonstrated expertise in representing the child care workforce as a leader in a labor organization appointed by the President of the Senate, 1 of whom shall be an employee of a Massachusetts community college as defined in section 10 of Chapter 15A appointed by the Speaker of the House, and 1 of whom shall be an employee of a private institution of higher learning subject to the annual excise tax established in subsection (a) of this section appointed by the secretary of education. The appointed trustees shall serve for terms of two years. Trustees shall be eligible for reappointment. The members of the board shall elect 1 of the trustees to serve as the chair.
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An Act establishing a tiered corporate minimum tax
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S1835
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SD677
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{'Id': 'A_G0', 'Name': 'Adam Gomez', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/A_G0', 'ResponseDate': '2023-01-17T17:15:19.89'}
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[{'Id': 'A_G0', 'Name': 'Adam Gomez', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/A_G0', 'ResponseDate': '2023-01-17T17:15:19.89'}, {'Id': 'E_U1', 'Name': 'Erika Uyterhoeven', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/E_U1', 'ResponseDate': '2023-01-27T09:31:18.75'}, {'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-01-31T15:41:16.3633333'}, {'Id': 'SND0', 'Name': 'Sal N. DiDomenico', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SND0', 'ResponseDate': '2023-01-31T15:41:16.3633333'}, {'Id': 'MDB0', 'Name': 'Michael D. Brady', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MDB0', 'ResponseDate': '2023-01-31T15:41:16.3633333'}, {'Id': 'RLR0', 'Name': 'Rebecca L. Rausch', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RLR0', 'ResponseDate': '2023-02-09T10:53:25.7533333'}, {'Id': 'JRO0', 'Name': 'Jacob R. Oliveira', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JRO0', 'ResponseDate': '2023-02-09T10:53:25.7533333'}, {'Id': 'MOM0', 'Name': 'Michael O. Moore', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MOM0', 'ResponseDate': '2023-02-09T10:53:25.7533333'}, {'Id': 'M_C1', 'Name': 'Mike Connolly', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C1', 'ResponseDate': '2023-02-09T10:53:25.7533333'}, {'Id': 'JAC0', 'Name': 'Julian Cyr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JAC0', 'ResponseDate': '2023-02-09T10:53:25.7533333'}, {'Id': 'L M0', 'Name': 'Liz Miranda', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/L%20M0', 'ResponseDate': '2023-02-09T10:57:28.4333333'}, {'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-02-10T15:22:27.22'}, {'Id': 'MJB0', 'Name': 'Michael J. Barrett', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJB0', 'ResponseDate': '2023-02-23T11:00:45.6333333'}, {'Id': 'PDJ0', 'Name': 'Patricia D. Jehlen', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PDJ0', 'ResponseDate': '2023-02-27T09:26:57.6566667'}, {'Id': 'RAM1', 'Name': 'Rita A. Mendes', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RAM1', 'ResponseDate': '2023-04-13T09:31:25.5966667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1835/DocumentHistoryActions
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Bill
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By Mr. Gomez, a petition (accompanied by bill, Senate, No. 1835) of Adam Gomez, Erika Uyterhoeven, Jason M. Lewis, Sal N. DiDomenico and other members of the General Court for legislation to establish a tiered corporate minimum tax. Revenue.
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SECTION 1. Section 39 of chapter 63 of the General Laws, as appearing in the 2020 Official Edition, is amended by striking out subsection (b) and inserting in place thereof the following subsection:--
(b) A minimum tax as follows:
(1) If the total sales of the corporation in the commonwealth during the taxable year, as determined pursuant to subsection (f) of section 38, are less than $1,000,000, the minimum tax shall be $456.
(2) If the total sales of the corporation in the commonwealth during the taxable year, as determined pursuant to subsection (f) of section 38, are equal to or greater than $1,000,000 and less than $5,000,000, the minimum tax shall be $1,500.
(3) If the total sales of the corporation in the commonwealth during the taxable year, as determined pursuant to subsection (f) of section 38, are equal to or greater than $5,000,000 and less than $10,000,000, the minimum tax shall be $2,500.
(4) If the total sales of the corporation in the commonwealth during the taxable year, as determined pursuant to subsection (f) of section 38, are equal to or greater than $10,000,000 and less than $25,000,000, the minimum tax shall be $3,500.
(5) If the total sales of the corporation in the commonwealth during the taxable year, as determined pursuant to subsection (f) of section 38, are equal to or greater than $25,000,000 and less than $50,000,000, the minimum tax shall be $5,000.
(6) If the total sales of the corporation in the commonwealth during the taxable year, as determined pursuant to subsection (f) of section 38, are equal to or greater than $50,000,000 and less than $100,000,000, the minimum tax shall be $10,000.
(7) If the total sales of the corporation in the commonwealth during the taxable year, as determined pursuant to subsection (f) of section 38, are equal to or greater than $100,000,000 and less than $500,000,000, the minimum tax shall be $25,000.
(8) If the total sales of the corporation in the commonwealth during the taxable year, as determined pursuant to subsection (f) of section 38, are equal to or greater than $500,000,000 and less than $1,000,000,000, the minimum tax shall be $75,000.
(9) If the total sales of the corporation in the commonwealth during the taxable year, as determined pursuant to subsection (f) of section 38, are equal to or greater than $1,000,000,000 the minimum tax shall be $150,000.
SECTION 2. This Act shall apply to tax years beginning on or after January 1, 2023.
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An Act relative to payments in lieu of taxation by organizations exempt from the property tax
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S1836
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SD761
| 193
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{'Id': 'A_G0', 'Name': 'Adam Gomez', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/A_G0', 'ResponseDate': '2023-01-18T11:30:15.013'}
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[{'Id': 'A_G0', 'Name': 'Adam Gomez', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/A_G0', 'ResponseDate': '2023-01-18T11:30:15.0133333'}, {'Id': 'LME0', 'Name': 'Lydia Edwards', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/LME0', 'ResponseDate': '2023-02-13T13:16:36.1'}, {'Id': 'L M0', 'Name': 'Liz Miranda', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/L%20M0', 'ResponseDate': '2023-02-13T13:16:36.1'}, {'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-02-21T10:35:10.6633333'}, {'Id': 'PAD1', 'Name': 'Patricia A. Duffy', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PAD1', 'ResponseDate': '2023-03-08T13:17:38.0533333'}, {'Id': 'RLR0', 'Name': 'Rebecca L. Rausch', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RLR0', 'ResponseDate': '2023-07-11T13:29:35.31'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1836/DocumentHistoryActions
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Bill
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By Mr. Gomez, a petition (accompanied by bill, Senate, No. 1836) of Adam Gomez, Lydia Edwards, Liz Miranda, James B. Eldridge and others for legislation 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, as appearing in the 2020 Official Edition, 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 establishing fairness for agricultural laborers
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S1837
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SD1239
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{'Id': 'A_G0', 'Name': 'Adam Gomez', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/A_G0', 'ResponseDate': '2023-01-19T12:42:05.713'}
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[{'Id': 'A_G0', 'Name': 'Adam Gomez', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/A_G0', 'ResponseDate': '2023-01-19T12:42:05.7133333'}, {'Id': 'C_G1', 'Name': 'Carlos González', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/C_G1', 'ResponseDate': '2023-01-19T12:45:49.8233333'}, {'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-09-12T13:53:20.51'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1837/DocumentHistoryActions
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Bill
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By Mr. Gomez, a petition (accompanied by bill, Senate, No. 1837) of Adam Gomez and Carlos González for legislation to establish fairness for agricultural laborers. Revenue.
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SECTION 1. Section 6 of chapter 62 of the General Laws is hereby amended by inserting after subsection (z) the following new subsection: --
A taxpayer who employs persons engaged in agricultural and farm work, including seasonal agricultural and farm work, as defined in section 2 of Chapter 151, except when the employee is a parent, spouse, child or other member of the employer's immediate family, shall be allowed a credit against the tax liability imposed by this chapter as follows: the amount of the credit shall equal the herein specified percentage of the hourly wages paid for agricultural and farm work that exceeds the employee’s regular hourly rate as overtime wages pursuant to section 1A of said Chapter 151. For taxpayers who employ persons engaged in year-round agricultural and farm work, as defined in section 2 of Chapter 151, the credit shall be up to 30% of the hourly wages paid for agricultural and farm work that exceeds the employee’s hourly rate of pay as overtime wages paid; for taxpayers who employ persons engaged in seasonal agricultural and farm work, as defined in section 2 of Chapter 151, the credit shall be up to 50% of the hourly wages paid for agricultural and farm work that exceeds the employee’s hourly rate of pay as overtime wages paid.
SECTION 2. Chapter 63 of the General Laws is hereby amended by adding the following new section:--
A taxpayer who employs persons engaged in agricultural and farm work, including seasonal agricultural and farm work, as defined in section 2 of Chapter 151, except when the employee is a parent, spouse, child or other member of the employer's immediate family, shall be allowed a credit against the tax liability imposed by this chapter as follows: the amount of the credit shall equal the herein specified percentage of the hourly wages paid for agricultural and farm work that exceeds the employee’s regular hourly rate as overtime wages pursuant to section 1A of said Chapter 151. For taxpayers who employ persons engaged in year-round agricultural and farm work, as defined in section 2 of Chapter 151, the credit shall be up to 30% of the hourly wages paid for agricultural and farm work that exceeds the employee’s hourly rate of pay as overtime wages paid; for taxpayers who employ persons engaged in seasonal agricultural and farm work, as defined in section 2 of Chapter 151, the credit shall be up to 50% of the hourly wages paid for agricultural and farm work that exceeds the employee’s hourly rate of pay as overtime wages paid.
SECTION 3. Chapter 136 of the General Laws is hereby amended by adding the following new section:
Section 17 (a) Every person employed in agricultural and farm work, as defined in section 2 of chapter 151, who is not the parent, child, spouse, or other member of the employer’s immediate family, shall be entitled to accrue paid time off at the rate of 1 hour for every 40 hours worked, up to a maximum of 55 hours per benefit year. A benefit year shall be defined as a calendar year.
(b) Agricultural employees shall begin accruing earned paid time off commencing on the date of hire of the employee or the date this law becomes effective, whichever is later, but employees shall not be entitled to use accrued paid time off until the 45th calendar day following commencement of their employment. On or after this 45-day waiting period, employees may use earned time off as it accrues. Any seasonal agricultural employee, as defined in section 2 of Chapter 151, returning to the same employer as the previous harvest season shall be assumed to be continuing employee for the subsequent benefit year and will not be subjected to the 45-day waiting period.
(c) At the beginning of every benefit year, January 1, all accrued paid time off for agricultural workers, including seasonal agricultural employees as defined in section 2 of Chapter 151, will be reset to zero hours, regardless of whether the accrued paid time off has been exhausted.
(d) All accrued paid time off taken by an agricultural employees shall be compensated at the normal rate of pay during the period the accrued time off is taken.
(e) Agricultural employees shall be allowed to take accrued paid time off for any reason, as long as the employee has the available time requested, except for sick time regulated by section 148C of chapter 149.
(f) Agricultural employees shall not be retaliated against, disciplined, or terminated for using any of their available accrued paid time off.
(g) Nothing in this section shall be construed to discourage or prohibit an employer from allowing the accrual of earned paid time off at a faster rate, or the use of earned paid time off at an earlier date, than this section requires.
(h) The Department of Labor Standards shall promulgate regulations governing the accrual, use and payment for the worker time off required under this section.
SECTION 4. Section 1A of chapter 151 of the General Laws is hereby amended by inserting at the end of the first sentence, after the word “employed”, the following provision:
; provided, however, that with respect to employers employing employees engaged in seasonal agricultural and farm work as defined in section 2, no employer in the commonwealth shall employ any such employee for a work week longer than 55 hours unless such employee receives compensation for his employment in excess of 55 hours at a rate not less than one and one-half times the regular rate at which he is employed.
SECTION 5. Said section 1A of said chapter 151 is hereby further amended by striking out clause 19.
SECTION 6. Section 2 of said chapter 151 is hereby amended by striking out, in the definition of ‘Occupation,’ after the words “professional service”, the words “agricultural and farm work,”.
SECTION 7. Said section 2 of said chapter 151 is hereby further amended by adding the following definition:
“Seasonal”, when modifying “agricultural and farm work” as used in this chapter, means labor performed during a period of an agricultural business's operation of growing and harvesting (a) lasting not more than 235 consecutive days that include the months of June, July, and August, or (b) beginning not earlier than the first day of August nor later than the first day of September and lasting not more than 100 continuous days.
SECTION 8. Section 2A of said chapter 151 is hereby amended by striking out, in the second sentence the word “$8.00” and replacing it with the following words:-- the minimum wage set forth in section 1 of this chapter.
SECTION 9. Chapter 149 of the General Laws is hereby amended by adding the following new section:
Section 204. Every person employed in agricultural and farm work as defined in section 2 of chapter 151 shall be allotted two paid 15-minute breaks if laboring 8 hours or more during any given workday: one break before and one break after the meal break required by section 100.
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An Act establishing a tax credit for veteran license plates
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S1838
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SD1419
| 193
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{'Id': 'A_G0', 'Name': 'Adam Gomez', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/A_G0', 'ResponseDate': '2023-01-19T15:53:39.823'}
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[{'Id': 'A_G0', 'Name': 'Adam Gomez', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/A_G0', 'ResponseDate': '2023-01-19T15:53:39.8233333'}, {'Id': 'AJS1', 'Name': 'Adam Scanlon', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AJS1', 'ResponseDate': '2023-01-19T15:53:54.8066667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1838/DocumentHistoryActions
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Bill
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By Mr. Gomez, a petition (accompanied by bill, Senate, No. 1838) of Adam Gomez and Adam Scanlon for legislation to establish a tax credit for veteran 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 provide tax relief for low-income veterans
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S1839
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SD1601
| 193
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{'Id': 'A_G0', 'Name': 'Adam Gomez', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/A_G0', 'ResponseDate': '2023-01-19T18:06:52.167'}
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[{'Id': 'A_G0', 'Name': 'Adam Gomez', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/A_G0', 'ResponseDate': '2023-01-19T18:06:52.1666667'}, {'Id': 'AJS1', 'Name': 'Adam Scanlon', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AJS1', 'ResponseDate': '2023-01-19T18:07:52.44'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1839/DocumentHistoryActions
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Bill
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By Mr. Gomez, a petition (accompanied by bill, Senate, No. 1839) of Adam Gomez and Adam Scanlon for legislation to provide tax relief 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 relative to consumer health data
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S184
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SD2118
| 193
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{'Id': 'RKK0', 'Name': 'Robyn K. Kennedy', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RKK0', 'ResponseDate': '2023-01-20T11:44:37.07'}
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[{'Id': 'RKK0', 'Name': 'Robyn K. Kennedy', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RKK0', 'ResponseDate': '2023-01-20T11:44:37.07'}, {'Id': 'JRO0', 'Name': 'Jacob R. Oliveira', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JRO0', 'ResponseDate': '2023-02-03T15:31:07.26'}, {'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-02-09T15:15:10.83'}, {'Id': 'L_S1', 'Name': 'Lindsay N. Sabadosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/L_S1', 'ResponseDate': '2023-02-13T16:14:54.3066667'}, {'Id': 'SCO1', 'Name': 'Steven Owens', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SCO1', 'ResponseDate': '2023-03-14T17:00:05.8733333'}, {'Id': 'JPL1', 'Name': 'Jack Patrick Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JPL1', 'ResponseDate': '2023-10-04T12:05:17.0733333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S184/DocumentHistoryActions
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Bill
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By Ms. Kennedy, a petition (accompanied by bill, Senate, No. 184) of Robyn K. Kennedy, Jacob R. Oliveira, Jason M. Lewis and Lindsay N. Sabadosa for legislation relative to consumer health data. Consumer Protection and Professional Licensure.
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SECTION 1. The General Laws, as appearing in the 2018 Official Edition, are hereby amended by inserting after chapter 93M the following chapter:
Chapter 93M. Consumer Health Data Act
Section 1. Definitions
As used in this chapter, the following words shall, unless the context clearly requires otherwise, have the following meanings:—
“Affiliate,” a legal entity that shares common branding with another legal entity and controls, is controlled by or is under common control with another legal entity. For the purposes of this definition, “control” or “controlled” means:
(a) Ownership of, or the power to vote, more than fifty percent of the outstanding shares of any class of voting security of a company;
(b) Control in any manner over the election of a majority of the directors or of individuals exercising similar functions; or
(c) The power to exercise controlling influence over the management of a company.
“Biometric data,” an individual’s physiological, biological, or behavioral characteristics that can be used individually or in combination with other data to identify a consumer. Biometric data includes:
(a) An individual’s deoxyribonucleic acid (DNA);
(b) Imagery of the iris, retina, fingerprint, face, hand, palm, vein patterns, and voice recordings, from which an identifier template can be extracted; or
(c) Keystroke patterns or rhythms, gait patterns or rhythms, and sleep, health, or exercise data that contain identifying information.
“Collect,” to buy, rent, access, retain, receive, or acquire Consumer Health Data in any manner.
“Consent,” a clear affirmative act by a consumer that openly communicates a consumer’s freely given, informed, opt-in, voluntary, specific, and unambiguous written consent (which may include written consent provided by electronic means). Consent cannot be obtained by:
(i) A consumer’s acceptance of a general or broad Terms of Use agreement or a similar document that contains descriptions of personal data processing along with other, unrelated information;
(ii) A consumer hovering over, muting, pausing, or closing a given piece of content; or
(iii) A consumer’s agreement obtained through the use of deceptive designs, including by the use of pre-checked or pre-selected options.
“Consumer,” a natural person who is a Massachusetts resident acting only in an individual or household context, however identified, including by any unique identifier. A person located in Massachusetts when their Consumer Health Data is collected by a Regulated Entity will create a presumption that the person is a Massachusetts resident for purposes of enforcing this chapter.
“Consumer Health Data,” personal information relating to the past, present, or future physical or mental health of a consumer, including any personal information relating to:
(i) Individual health conditions, treatment, status, diseases, or diagnoses;
(ii) Social, psychological, behavioral, and medical interventions;
(iii) Health related surgeries or procedures;
(iv) Use or purchase of medication;
(v) Bodily functions, vital signs, measurements, or symptoms;
(vi) Diagnoses or diagnostic testing, treatment, or medication;
(vii) Efforts to research or obtain health services or supplies;
(viii) Location information that could reasonably indicate a consumer’s attempt to acquire or receive health services or supplies; and
(ix) Any information described in subparagraphs (i) through (ix) that is derived or extrapolated from non-health information (such as proxy, derivative, inferred, or emergent data by any means, including algorithms or machine learning).
(b) Consumer Health Data does not include:
(i) Data processed or maintained in the course of employment, including applications for employment and the administration of benefits; or
(ii) Personal Information that is used to engage in public or peer-reviewed scientific, historical, or statistical research in the public interest that adheres to all other applicable ethics and privacy laws and is approved, monitored, and governed by an institutional review board, human subjects research ethics review board, or a similar independent oversight entity that determines that the Regulated Entity has implemented reasonable safeguards to mitigate privacy risks associated with research, including any risks associated with reidentification, so long as consent has first been obtained;
“Deceptive design,” a user interface designed or manipulated with the potential effect of subverting or impairing user autonomy, decision making, or choice.
“Homepage,” the introductory page of an internet website and any internet web page where personal information is collected. In the case of an online service, such as a mobile application, homepage means the application’s platform page or download page, and a link within the application, such as from the application configuration, “About,” “Information,” or settings page.
“Personal Information,” information that identifies, relates to, describes, is reasonably capable of being associated with, or linked, directly or indirectly, with a particular consumer. Personal information does not include publicly available information. For purposes of this paragraph, “publicly available” means information that is lawfully made available from federal, state, or local government records. Any biometric data collected about a consumer by a business without the consumer's knowledge is not publicly available information.
“Regulated Entity,” any legal entity that (a) conducts business in Massachusetts or produces products or services that are targeted to consumers in Massachusetts and (b) collects, shares, or sells Consumer Health Data. Regulated Entity does not mean government agencies, tribal nations, or an individual acting in a non-commercial manner.
“Sell” or “Sale,” the sharing of Consumer Health Data for monetary or other valuable consideration. Sell or Sale does not include the sharing of Consumer Health Data for monetary or other valuable consideration to:
(i) A third party as an asset that is part of a merger, acquisition, bankruptcy, or other transaction in which the third party assumes control of all or part of the Regulated Entity’s assets that shall comply with the requirements and obligations in this chapter;
(ii) A third party at the direction of a consumer; or
(iii) A third party where the Regulated Entity maintains control and ownership of the Consumer Health Data, and the third-party only uses the Consumer Health Data at direction from the Regulated Entity and consistent with the purpose for which it was collected and disclosed to the consumer.
“Share” or “Sharing,” to release, disclose, disseminate, divulge, make available, provide access to, license, or otherwise communicate orally, in writing, or by electronic or other means, Consumer Health Data by a Regulated Entity to a third party where the Regulated Entity maintains control and/or ownership of the Consumer Health Data. The term share or sharing does not include:
(i) The disclosure of Consumer Health Data to an entity who collects and/or processes the personal data on behalf of the Regulated Entity, when the Regulated Entity maintains control and ownership of the data and the third party only uses the Consumer Health Data at direction from the Regulated Entity and consistent with the purpose for which it was collected and disclosed to the consumer;
(ii) The disclosure of Consumer Health Data to a third party with whom the consumer has a direct relationship for purposes of providing a product or service requested by the consumer when the Regulated Entity maintains control and ownership of the data and the third party only uses the Consumer Health Data at direction from the Regulated Entity and consistent with the purpose for which it was collected and disclosed to the consumer; or
(iii) The disclosure or transfer of personal data to a third party as an asset that is part of a merger, acquisition, bankruptcy, or other transaction in which the third party assumes control of all or part of the Regulated Entity’s assets and shall comply with the requirements and obligations in this chapter.
Section 2. Consumer Health Data Privacy Policy.
(1) A Regulated Entity shall maintain a Consumer Health Data Privacy Policy that clearly and conspicuously discloses:
(a) The specific types of Consumer Health Data collected and the purpose for which the data is collected, including the specific ways in which it will be used;
(b) The specific sources from which the Consumer Health Data is collected;
(c) The specific Consumer Health Data that is shared;
(d) A list of specific third parties and affiliates with whom the Regulated Entity shares the Consumer Health Data, including an active electronic mail address or other online mechanism that the consumer may use to contact these third parties and affiliates; and
(e) How a consumer can exercise the rights provided in Section 6.
(2) A Regulated Entity shall prominently publish its Consumer Health Privacy Policy on its homepage.
(3) A Regulated Entity shall not collect or share additional categories of Consumer Health Data not disclosed in the Consumer Health Data Privacy Policy without first disclosing the additional categories and obtaining the consumer’s affirmative consent prior to the collection or sharing of such Consumer Health Data.
(4) A Regulated Entity shall not collect or share Consumer Health Data for additional purposes not disclosed in the Consumer Health Data Privacy Policy without first disclosing the additional purposes and obtaining the consumer’s affirmative consent prior to the collection or sharing of such Consumer Health Data.
Section 3. Consent to Collect and Share Consumer Health Data.
(1) A Regulated Entity shall not collect any Consumer Health Data except:
(a) With consent from the consumer for such collection for a specified purpose; or
(b) To the extent strictly necessary to provide a product or service that the consumer to whom such Consumer Health Data relates has requested from such Regulated Entity.
(2) A Regulated Entity shall not share any Consumer Health Data except:
(a) With consent from the consumer for such sharing that is separate and distinct from the consent obtained to collect Consumer Health Data; or
(b) To the extent strictly necessary to provide a product or service that the consumer to whom such Consumer Health Data relates has requested from such Regulated Entity.
(3) Consent required under this section must be obtained prior to the collection or sharing, as applicable, of any Consumer Health Data, and the request for consent must clearly and conspicuously disclose:
(a) the categories of Consumer Health Data collected or shared,
(b) the purpose of the collection or sharing of the Consumer Health Data, including the specific ways in which it will be used, and
(c) how the consumer can withdraw consent from future collection or sharing of their Consumer Health Data.
(4) A Regulated Entity shall not discriminate against a consumer for exercising any rights included in this chapter including by means of a) refusing to do business with the consumer, b) charging a higher price to the consumer or c) providing a lower quality product or service to the consumer.
Section 4. Consumer Health Data Rights.
(1) A consumer has the right to know whether a Regulated Entity is collecting or sharing their Consumer Health Data.
(2) A consumer has the right to withdraw consent from the Regulated Entity’s collection and sharing of their Consumer Health Data.
(3) A consumer has the right to have their Consumer Health Data deleted by informing the Regulated Entity of their request for deletion.
(a) A Regulated Entity that receives a consumer’s request to delete any of their Consumer Health Data shall without unreasonable delay and no more than thirty calendar days from receiving the deletion request:
(i) Delete the Consumer Health Data from its records, including from all parts of the Regulated Entity’s network or backup systems; and
(ii) Notify all affiliates, service providers, contractors, and other third parties with whom the Regulated Entity has shared Consumer Health Data of the deletion request.
(b) All affiliates, service providers, contractors, other third parties that receive notice of a consumer’s deletion request shall honor the consumer’s deletion request and delete the Consumer Health Data from its records, including from all parts of its network or backup systems.
(4) A consumer or a consumer’s authorized agent may exercise the rights set forth in this chapter by submitting a request, at any time, to a Regulated Entity. Such a request may be made:
(a) By contacting the Regulated Entity through the manner included in its Consumer Health Privacy policy;
(b) By designating an authorized agent who may exercise the rights on behalf of the consumer; or
(c) In the case of collecting Consumer Health Data concerning a consumer subject to guardianship, conservatorship, or other protective arrangement under the Consumer Protection Act, the guardian or the conservator of the consumer may exercise the rights of this chapter on the consumer's behalf.
Section 5. Consumer Health Data Security and Minimization.
(1) A Regulated Entity shall restrict access to Consumer Health Data by the employees, service providers, and contractors of such Regulated Entity to only those employees, services providers, and contractors for which access is necessary to provide a product or service that the consumer to whom such data and information relates has requested from such Regulated Entity.
(2) A Regulated Entity shall establish, implement and maintain administrative, technical and physical data security practices that at least satisfy reasonable standard of care within the Regulated Entity’s industry to protect the confidentiality, integrity and accessibility of Consumer Health Data appropriate to the volume and nature of the personal data at issue.
(3) A Regulated Entity shall document the measures used to ensure compliance and shall make this documentation publicly available.
Section 6. Unlawful to Sell Consumer Health Data.
It shall be unlawful for a Regulated Entity to sell Consumer Health Data.
Section 7. Enforcement - Consumer Protection Act.
The legislature finds that the practices covered by this chapter are matters vitally affecting the public interest for the purpose of applying the Consumer Protection Act. A violation of this chapter is not reasonable in relation to the development and preservation of business, and is an unfair or deceptive act in trade or commerce and an unfair method of competition for the purpose of applying the Consumer Protection Act.
Section 8. Exemptions.
(1) This chapter does not apply to protected health information collected, used, or disclosed by covered entities and business associates when the protected health information is collected, used, or disclosed in accordance with the federal health insurance portability and accountability act of 1996 and its implementing regulations and afforded all the privacy protections and security safeguards of that federal law. For the purpose of this subsection (1), “protected health information,” “covered entity,” and “business associate” have the same meaning as in the federal health insurance portability and accountability act of 1996 and its implementing regulations.
(2) Nothing in this chapter shall be construed to prohibit disclosure as required by law.
(3) If any provision of this chapter, or the application thereof to any person or circumstance, is held invalid, the remainder of this chapter and the application of such provision to other persons not similarly situated or to other circumstances shall not be affected by the invalidation.
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An Act relative to tax relief for low-income seniors
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S1840
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SD1606
| 193
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{'Id': 'A_G0', 'Name': 'Adam Gomez', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/A_G0', 'ResponseDate': '2023-01-19T18:09:04.863'}
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[{'Id': 'A_G0', 'Name': 'Adam Gomez', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/A_G0', 'ResponseDate': '2023-01-19T18:09:04.8633333'}, {'Id': 'AJS1', 'Name': 'Adam Scanlon', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AJS1', 'ResponseDate': '2023-01-19T18:09:38.0333333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1840/DocumentHistoryActions
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Bill
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By Mr. Gomez, a petition (accompanied by bill, Senate, No. 1840) of Adam Gomez and Adam Scanlon for legislation relative to tax relief for low-income seniors. Revenue.
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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 establishing a senior property tax deferral pilot program
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S1841
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SD1609
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{'Id': 'A_G0', 'Name': 'Adam Gomez', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/A_G0', 'ResponseDate': '2023-01-19T18:11:12.203'}
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[{'Id': 'A_G0', 'Name': 'Adam Gomez', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/A_G0', 'ResponseDate': '2023-01-19T18:11:12.2033333'}, {'Id': 'AJS1', 'Name': 'Adam Scanlon', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AJS1', 'ResponseDate': '2023-01-19T18:11:39.8966667'}]
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Bill
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By Mr. Gomez, a petition (accompanied by bill, Senate, No. 1841) of Adam Gomez and Adam Scanlon for legislation to establish 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 creating a local option property tax cap for low-income seniors
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S1842
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SD1616
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{'Id': 'A_G0', 'Name': 'Adam Gomez', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/A_G0', 'ResponseDate': '2023-01-19T18:14:11.893'}
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[{'Id': 'A_G0', 'Name': 'Adam Gomez', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/A_G0', 'ResponseDate': '2023-01-19T18:14:11.8933333'}, {'Id': 'AJS1', 'Name': 'Adam Scanlon', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AJS1', 'ResponseDate': '2023-01-19T18:14:34.31'}, {'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-02-17T11:33:22.2833333'}, {'Id': 'SND0', 'Name': 'Sal N. DiDomenico', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SND0', 'ResponseDate': '2023-03-13T12:15:54.14'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1842/DocumentHistoryActions
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Bill
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By Mr. Gomez, a petition (accompanied by bill, Senate, No. 1842) of Adam Gomez, Adam Scanlon and James B. Eldridge 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 relative to the senior circuit breaker tax credit
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S1843
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SD1624
| 193
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{'Id': 'A_G0', 'Name': 'Adam Gomez', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/A_G0', 'ResponseDate': '2023-01-19T18:15:40.897'}
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[{'Id': 'A_G0', 'Name': 'Adam Gomez', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/A_G0', 'ResponseDate': '2023-01-19T18:15:40.8966667'}, {'Id': 'AJS1', 'Name': 'Adam Scanlon', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AJS1', 'ResponseDate': '2023-01-19T18:17:33.95'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1843/DocumentHistoryActions
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Bill
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By Mr. Gomez, a petition (accompanied by bill, Senate, No. 1843) of Adam Gomez and Adam Scanlon for legislation 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 to further lead remediation in rental housing by increasing the deleading credit
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S1844
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SD862
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{'Id': 'PDJ0', 'Name': 'Patricia D. Jehlen', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PDJ0', 'ResponseDate': '2023-01-18T13:11:17.443'}
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[{'Id': 'PDJ0', 'Name': 'Patricia D. Jehlen', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PDJ0', 'ResponseDate': '2023-01-18T13:11:17.4433333'}, {'Id': 'KWP1', 'Name': 'Kelly W. Pease', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/KWP1', 'ResponseDate': '2023-01-31T15:08:47.0933333'}, {'Id': 'M_C1', 'Name': 'Mike Connolly', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C1', 'ResponseDate': '2023-01-31T15:08:47.0933333'}, {'Id': 'JPL1', 'Name': 'Jack Patrick Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JPL1', 'ResponseDate': '2023-01-31T15:08:47.0933333'}, {'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-02-01T16:19:40.61'}, {'Id': 'JRO0', 'Name': 'Jacob R. Oliveira', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JRO0', 'ResponseDate': '2023-02-06T15:48:46.7166667'}, {'Id': 'MDB0', 'Name': 'Michael D. Brady', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MDB0', 'ResponseDate': '2023-02-06T15:48:46.7166667'}, {'Id': 'JCV0', 'Name': 'John C. Velis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JCV0', 'ResponseDate': '2023-02-07T10:58:33.6533333'}, {'Id': 'JJC0', 'Name': 'John J. Cronin', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JJC0', 'ResponseDate': '2023-02-09T14:33:40.6033333'}, {'Id': 'L M0', 'Name': 'Liz Miranda', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/L%20M0', 'ResponseDate': '2023-02-13T14:34:04.31'}, {'Id': 'MOM0', 'Name': 'Michael O. Moore', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MOM0', 'ResponseDate': '2023-02-17T16:07:17.72'}, {'Id': 'A_G0', 'Name': 'Adam Gomez', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/A_G0', 'ResponseDate': '2023-02-21T15:10:38.0066667'}, {'Id': 'BPC0', 'Name': 'Brendan P. Crighton', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BPC0', 'ResponseDate': '2023-04-25T10:51:08.54'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1844/DocumentHistoryActions
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Bill
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By Ms. Jehlen, a petition (accompanied by bill, Senate, No. 1844) of Patricia D. Jehlen, Kelly W. Pease, Mike Connolly, Jack Patrick Lewis and other members of the General Court for legislation to further lead remediation in rental housing by increasing the deleading credit. Revenue.
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SECTION 1. Section 6(e) of chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by replacing the words “one thousand five hundred dollars” with the following words:- “fifteen thousand dollars ($15,000).”
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An Act relative to the estate tax
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S1845
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SD888
| 193
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{'Id': 'PDJ0', 'Name': 'Patricia D. Jehlen', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PDJ0', 'ResponseDate': '2023-01-17T13:47:01.563'}
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[{'Id': 'PDJ0', 'Name': 'Patricia D. Jehlen', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PDJ0', 'ResponseDate': '2023-01-17T13:47:01.5633333'}, {'Id': 'RLR0', 'Name': 'Rebecca L. Rausch', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RLR0', 'ResponseDate': '2023-01-25T12:56:59.4166667'}, {'Id': 'SND0', 'Name': 'Sal N. DiDomenico', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SND0', 'ResponseDate': '2023-02-03T11:42:34.56'}, {'Id': 'M_C1', 'Name': 'Mike Connolly', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C1', 'ResponseDate': '2023-02-03T11:42:34.56'}, {'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-02-06T11:22:21.2'}, {'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-02-10T15:06:36.5266667'}, {'Id': 'DAS1', 'Name': 'Danillo A. Sena', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DAS1', 'ResponseDate': '2023-02-23T16:51:04.7366667'}, {'Id': 'RAM1', 'Name': 'Rita A. Mendes', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RAM1', 'ResponseDate': '2023-04-21T09:30:14.97'}]
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Bill
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By Ms. Jehlen, a petition (accompanied by bill, Senate, No. 1845) of Patricia D. Jehlen, Rebecca L. Rausch, Sal N. DiDomenico, Mike Connolly and other members of the General Court for legislation relative to the estate tax. Revenue.
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SECTION 1. Subsection (a) of section 2A of chapter 65C of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by adding the following sentence:- If the value of the decedent’s taxable estate is over $20,000,000 or more, the tax owed to the commonwealth shall be $2,676,400 plus 19 per cent of the excess of $20,000,000.
SECTION 2. Said chapter 65C is hereby further amended by inserting after section 2A the following section:-
Section 2B. If the value of the decedent’s taxable estate is equal to $1,000,000, but does not exceed $1,050,000, a credit of $35,000 shall be applied to the taxes owed to the commonwealth pursuant to section 2A; provided, that the amount of the credit allowable pursuant to this section shall be reduced by 70 cents for each $1 by which the value of the decedent’s taxable estate exceeds $1,000,000.
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An Act establishing a tax on local revenues from digital advertising
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S1846
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SD1439
| 193
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{'Id': 'PDJ0', 'Name': 'Patricia D. Jehlen', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PDJ0', 'ResponseDate': '2023-01-19T16:10:49.377'}
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[{'Id': 'PDJ0', 'Name': 'Patricia D. Jehlen', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PDJ0', 'ResponseDate': '2023-01-19T16:10:49.3766667'}]
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Bill
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By Ms. Jehlen, a petition (accompanied by bill, Senate, No. 1846) of Patricia D. Jehlen 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 relative to senior property tax deferral
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S1847
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SD1775
| 193
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{'Id': 'PDJ0', 'Name': 'Patricia D. Jehlen', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PDJ0', 'ResponseDate': '2023-01-11T12:17:08.71'}
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[{'Id': 'PDJ0', 'Name': 'Patricia D. Jehlen', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PDJ0', 'ResponseDate': '2023-01-11T12:17:08.71'}, {'Id': 'SLG1', 'Name': 'Susannah M. Whipps', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SLG1', 'ResponseDate': '2023-02-02T16:05:02.4033333'}, {'Id': 'JRO0', 'Name': 'Jacob R. Oliveira', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JRO0', 'ResponseDate': '2023-03-13T13:00:28.48'}, {'Id': 'MCM0', 'Name': 'Mark C. Montigny', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MCM0', 'ResponseDate': '2023-03-20T11:17:49.8433333'}, {'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-03-22T13:25:17.9266667'}, {'Id': 'BHJ1', 'Name': 'Bradley H. Jones, Jr.', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BHJ1', 'ResponseDate': '2023-03-29T14:19:56.91'}, {'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-04-05T16:16:33.8666667'}]
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Bill
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By Ms. Jehlen, a petition (accompanied by bill, Senate, No. 1847) of Patricia D. Jehlen and Susannah M. Whipps for legislation 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 protecting youth from nicotine addiction
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S1848
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SD723
| 193
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{'Id': 'JFK0', 'Name': 'John F. Keenan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JFK0', 'ResponseDate': '2023-01-11T15:09:05.91'}
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[{'Id': 'JFK0', 'Name': 'John F. Keenan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JFK0', 'ResponseDate': '2023-01-11T15:09:05.91'}, {'Id': 'JPL1', 'Name': 'Jack Patrick Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JPL1', 'ResponseDate': '2023-01-30T13:17:44.6666667'}, {'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-09-08T09:00:06.1033333'}, {'Id': 'JMC0', 'Name': 'Joanne M. Comerford', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JMC0', 'ResponseDate': '2023-09-08T09:00:25.2233333'}]
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Bill
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By Mr. Keenan, a petition (accompanied by bill, Senate, No. 1848) of John F. Keenan and Jack Patrick Lewis for legislation to protect youth from nicotine addiction. Revenue.
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SECTION 1. Section 6 of chapter 64C of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking out the first paragraph and inserting in place thereof the following paragraph:-
Every licensee who is required to file a return under section 16 of chapter 62C shall, at the time of filing such return, pay to the commissioner an excise equal to 200 1/2 mills plus any amount by which the federal excise tax on cigarettes is less than 8 mills for each cigarette so sold during the calendar month covered by the return; provided, however, that cigarettes with respect to which the excise under this section has once been imposed and has not been refunded, if paid, shall not be subject upon a subsequent sale to the excise imposed by this section. Each unclassified acquirer shall, at the time of filing a return required by said section 16 of said chapter 62C, pay to the commissioner an excise equal to 200 1/2 mills plus any amount by which the federal excise tax on cigarettes is less than 8 mills for each cigarette so imported or acquired and held for sale or consumption, and cigarettes, with respect to which such excise has been imposed and has not been refunded, if paid, shall not be subject, when subsequently sold, to any further excise under this section. The commissioner may, in the commissioner’s discretion, require reports from any common carrier who transports cigarettes to any point or points within the commonwealth and from any other person who, under contract, so transports cigarettes, and from any bonded warehouseman or bailee who has in his possession any cigarettes, such reports to contain such information concerning shipments of cigarettes as the commissioner shall determine. All such carriers, bailees, warehousemen and other persons shall permit the examination by the commissioner or the commissioner’s duly authorized agent of any records relating to the shipment of cigarettes into or from, or the receipt thereof within, the commonwealth.
SECTION 2. Section 7B of said chapter 64C, as so appearing, is hereby amended by striking out subsection (b) and inserting in place thereof the following subsection:-
(b) An excise shall be imposed on all cigars and smoking tobacco held in the commonwealth at the rate of 80 per cent of the wholesale price of such products. This excise shall be imposed on cigar distributors at the time cigars or smoking tobacco are manufactured, purchased, imported, received or acquired in the commonwealth. This excise shall not be imposed on any cigars or tobacco products that (i) are exported from the commonwealth; or (ii) are not subject to taxation by the commonwealth pursuant to any law of the United States.
SECTION 3. Notwithstanding any general or special law to the contrary, a manufacturer, wholesaler, vending machine operator, unclassified acquirer or retailer, as defined in section 1 of chapter 64C of the General Laws, and a stamper appointed by the commissioner under section 30 of said chapter 64C who, as of the commencement of business 7 days after the effective date of this act, has on hand any cigarettes for sale or any unused adhesive or encrypted stamps, shall make and file with the commissioner within 21 days a return, subscribed and sworn to under the penalties of perjury, showing a complete inventory of such cigarettes and stamps and shall, at the time such manufacturer, wholesaler, vending machine operator, unclassified acquirer, retailer or stamper is required to file such return, pay an additional excise of 50 mills per cigarette on all cigarettes and all unused adhesive and encrypted stamps upon which an excise of only 150 ½ mills has previously been paid. Chapters 62C of the General Laws and 64C of the General Laws relative to the assessment, collection, payment, abatement, verification and administration of taxes, including penalties, shall apply to the excise imposed by this section.
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An Act establishing a millionaire’s tax trust fund
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S1849
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SD726
| 193
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{'Id': 'JFK0', 'Name': 'John F. Keenan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JFK0', 'ResponseDate': '2023-01-11T11:35:54.797'}
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[{'Id': 'JFK0', 'Name': 'John F. Keenan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JFK0', 'ResponseDate': '2023-01-11T11:35:54.7966667'}, {'Id': 'SLG1', 'Name': 'Susannah M. Whipps', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SLG1', 'ResponseDate': '2023-01-27T09:10:57.2066667'}]
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Bill
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By Mr. Keenan, a petition (accompanied by bill, Senate, No. 1849) of John F. Keenan and Susannah M. Whipps for legislation to establish a millionaire’s tax trust fund. Revenue.
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SECTION 1. Chapter 29 of the General Laws is hereby amended by inserting after section 2OOOOO the following section:-
Section 2PPPPP. (a) There shall be a millionaire’s tax trust fund to retain funds received by the commonwealth under Article CXXI of the amendments to the constitution of the commonwealth.
(b) All amounts credited to the fund shall be expended, subject to appropriation, for purposes that assist the commonwealth in ensuring quality public education and affordable public colleges and universities, and for the repair and maintenance of roads, bridges and public transportation. Money remaining in the fund at the end of the fiscal year shall not revert to the General Fund and shall be available for expenditure in subsequent fiscal years.
(c) Annually, not later than November 1, the commissioner of revenue shall issue a report to the clerks of the senate and house of representatives, the joint committee on education, the joint committee on higher education, the joint committee on transportation and the senate and house committees on ways and means on the fund activities including, but not limited to, amounts credited to the fund, amounts expended from the fund and any unexpended balance.
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An Act relative to advancing the profession of commercial interior design
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S185
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SD242
| 193
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{'Id': 'JBL0', 'Name': 'Joan B. Lovely', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBL0', 'ResponseDate': '2023-01-11T13:16:44.137'}
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[{'Id': 'JBL0', 'Name': 'Joan B. Lovely', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBL0', 'ResponseDate': '2023-01-11T13:16:44.1366667'}, {'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-03-23T09:35:21.9666667'}, {'Id': 'DAL1', 'Name': 'David Henry Argosky LeBoeuf', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DAL1', 'ResponseDate': '2023-06-26T11:45:37.82'}]
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Bill
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By Ms. Lovely, a petition (accompanied by bill, Senate, No. 185) of Joan B. Lovely for legislation relative to advancing the profession of interior design. Consumer Protection and Professional Licensure.
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SECTION 1. Chapter 112 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting after section 274 the following 7 new sections:-
Section 275. For the purposes of this section and sections 276 to 281, inclusive, the following terms shall, unless the context clearly requires otherwise, have the following meanings:
“Board”, means the board of registration of commercial interior designers established in section 110 of chapter 13.
"Building", means an enclosed structure that has human occupancy or habitation as its principal purpose as defined in the Massachusetts State Building Code.
“Certificate of registration”, means the two-year license to practice commercial interior design issued by the board.
"International Building Code", means the edition of the International Building Code, issued by the International Code Council, most recently adopted by the commonwealth, including Massachusetts amendments.
“Practice of commercial interior design", means, in relation to obtaining a building permit independent of an architect licensed under sections 60A through 60Q, inclusive, the preparation of a plan or specification for, or the supervision of new construction, alteration, or repair of, an interior space within a newly constructed or existing building when the core and shell structural elements are not going to be changed; provided, however, that it does not include: (a) providing commercial construction documents, independent of a licensed architect, for a space that: (1) does not already have base building life safety components installed or designed and permitted, including required exit stairs and enclosures, paths of travel, ramps, horizontal exit passageways, disabled access, fire alarm systems, and base building fire suppression systems; or (2) is undergoing a change of occupancy classification as described in the International Building Code; or (b) changes to or the addition of foundations, beams, trusses, columns, or other primary structural framing members or seismic systems; structural concrete slabs, floor and roof framing structures, or bearing and shear walls; openings in roofs, floors, exterior walls, or bearing and shear walls; exterior doors, windows, awnings, canopies, sunshades, signage, or similar exterior building elements; as described in the International Building Code, life safety equipment, including smoke, fire, or carbon dioxide sensors or detectors, or other overhead building elements; as described in the International Building Code, bracing for partial height partitions if the top of the partition is more than eight feet above the floor; or heating, ventilating, or air conditioning equipment or distribution systems, building management systems, high or medium voltage electrical distribution systems, standby or emergency power systems or distribution systems, plumbing or plumbing distribution systems, fire alarm systems, fire sprinklers systems, security or monitoring systems, or related building systems.
Section 276. Upon approval by the board, any individual who has passed the interior design examination administered by the National Council for Interior Design Qualification may use the title “Registered Commercial Interior Designer.” Such individual shall, upon satisfactory completion of the aforementioned requirements and any other requirements and qualifications as deemed necessary by the board, send to the board a copy of documentation of the proof of passage of said exam, of graduation and completion of said program, and any certifications awarded to said individual by the National Council for Interior Design Qualification, and any other documentation as required by the board. Such documentation shall include the individual’s name, mailing address and email address; provided, that such individual shall update the board of any changes to such information as they occur. Such documentation shall be placed on file with the division of professional licensure.
Section 277. (a) Each applicant seeking to become a registered commercial interior designer shall pay to the board, upon filing their original application, a fee to be determined annually by the commissioner of administration. After verification of the aforementioned documentation and receipt of the application fee, the board shall issue a certificate of registration for a period of two years. The director of the division of professional licensure, or their designee, as the custodian of any documentation required by this section, shall enforce the provisions of said section and may use said documentation, or any lack thereof, as they, or their designee, deems necessary, notwithstanding any general or special law, or rule or regulation to the contrary.
A registered commercial interior designer shall be required to complete continuing education courses. Continuing education shall be gained through coursework delivered in education credits. The quantity and content designation of education credits shall be determined by the board.
It shall be unlawful for any individual, who is not so approved by the board, to use the title “Registered Commercial Interior Designer” or any title or device indicating that an individual is a “registered commercial interior designer.”
Nothing herein shall prohibit any person from performing commercial interior design services or using the title “commercial interior designer”, “commercial interiors consultant”, “commercial interior decorator” or the like, so long as the word “registered” is not used in conjunction with the word “commercial interior designer.”
Nothing herein shall authorize any individual to engage in the practice of architecture, engineering, or any other occupation regulated under the laws of this state or to prepare, sign or seal plans with respect to such practice or in connection with any governmental permits unless licensed or otherwise permitted to do so under such laws.
Nothing herein shall prohibit any person from performing professional services limited to the planning, design, and implementation of kitchen and bath spaces and/or the specification of products for kitchen and bath areas.
Nothing in this section shall prohibit an employee of a retail establishment providing consultation regarding interior design, decoration, furnishings, furniture or fixtures offered for sale by such establishment from receiving compensation from such establishment.
(b) Notwithstanding any general or special law to the contrary, an individual who has completed at least 10 years of full-time, diversified, verifiable professional experience in the profession of interior design shall be eligible for provisional registration provided that within 12 months after the first meeting of the board, said individual has applied for registration.
Said applicant, upon review and consent of the board, may be issued a provisional registration and be given three calendar years from the first meeting of the board to provide substantial proof to the board of successful passage of the National Council for Interior Design Qualification examination, at which time full registration will be granted. If proof is not provided to the board within the allotted time period, said applicant’s provisional registration shall be revoked. Reapplication, including satisfaction of all requirements at the time of re-application, shall be required for registration. During the time period of provisional registration said individual is required to maintain all current fees and uphold all requirements registration and renewal until such time as the examination requirement is fulfilled.
(c) Any individual violating the provisions of sections 275 to 281, inclusive, may be punished by a fine of not more than $500 or by imprisonment in a jail or house of correction for not more than 3 months, or both, or by revocation of registration by the board.
Section 278. Every registered commercial interior designer shall have a seal of a design authorized by the board. All plans, specifications and reports prepared by a registered commercial interior designer or under their supervision shall be stamped with the impression of such seal. A registered commercial interior designer shall impress their seal on any plans or specifications if their certificate of registration is in full force and if they were the author of such plans and specifications or in responsible charge of their preparation.
Section 279. A roster showing the names and the last known places of business of all registered commercial interior designers shall be prepared by the board in the month of January of each year. Such roster shall be posted on a publicly available website.
Section 280. (a) Upon receipt of a written application, the board may grant a certificate of registration as a commercial interior designer emeritus to an interior designer who has retired from the active practice of commercial interior design in the commonwealth. To be eligible for a certificate of registration as a commercial interior designer emeritus, the applicant shall: (i) submit an application together with a fee prescribed by the board; (ii) have been a commercial interior designer in good standing in the commonwealth at the time of his retirement; (iii) be at least 65 years of age; (iv) have been a registered a commercial interior designer in the commonwealth for at least 10 years; (v) have relinquished his license to practice commercial interior design; and (vi) satisfy any other requirements as may be prescribed by the board.
(b) A commercial interior designer emeritus shall neither engage in nor hold themselves out as engaging in the practice of commercial interior design. A commercial interior designer emeritus shall be exempt from the continuing education requirements established in section 277.
(c) A commercial interior designer emeritus seeking reinstatement as a commercial interior designer shall: (i) file an application for reinstatement with the board; (ii) pay an administrative fee that shall be determined by the board; and (iii) comply with education or other requirements established by the board.
Section 281. The board shall be charged with the enforcement of sections 275 to 281, inclusive. If any person refuses to obey any decision of the board, the attorney general shall, upon request of the board, file a petition for the enforcement of such decision in equity in the superior court for Suffolk county or for the county in which the defendant resides or has a place of business. After due hearing, the court shall order the enforcement of such decision or any part thereof, if legally and properly made by the board.
SECTION 2. Chapter 13 of the General Laws, as so appearing, is hereby amended by inserting after Section 109 the following new section:-
Section 110. (a) There shall be a board of registration of commercial interior designers, herein after called the board, which shall consist of five members appointed by the governor, four of whom shall each have been engaged in the practice of interior design for a period of 10 or more years prior to their appointment, and shall be registered commercial interior designers, and one member of the general public. Members of the board shall be residents of the commonwealth.
(b) Each member of the board shall serve for a term of three years and until the governor appoints a successor. No member shall be appointed to more than two consecutive full terms. A member appointed for less than a full term may serve two full terms in addition to such part of a full term. A former member shall be eligible for appointment after a lapse of one year.
(c) A member may be removed by the governor for neglect of duty, misconduct or malfeasance or misfeasance in office after a written notice of the charges against them and an opportunity to be heard. Upon the death, resignation or removal for cause of any member of the board, the governor shall fill the vacancy for the remainder of that member's year.
(d) The members of the board shall serve without compensation but shall be reimbursed for actual and necessary expenses reasonably incurred in the performances of their duties as members or on behalf of the board.
(e) The board shall hold at least two regular meetings each year, and may hold special meetings as required. At the first regular meeting each year, the board shall organize and choose from its own members, a chairman, a vice chairman and a secretary. A quorum shall consist of three members.
(f) The board may make such rules or by-laws as it may deem necessary in the performance of its duties. The board shall have a seal, and its members may administer oaths in the performance of its duties. The board shall have power to summon witnesses, take testimony and require proofs concerning all matters within its jurisdiction. The board shall annually file to the commissioner of the division of professional licensure a report of its proceedings, which shall include an itemized statement of all receipts and expenses of the board for the year.
SECTION 3. Section 45 of chapter 7C of the General Laws is hereby amended by striking out subsection (a) and inserting in place thereof the following:
Section 45. (a) There shall be located within the executive office for administration and finance a designer selection board consisting of 13 members. Ten members shall be appointed by the governor; 3 of whom shall be registered architects, or currently unregistered but with at least 10 years' experience as an architect registered by a national council of architectural registration boards member board or who may be architects emeritus; 3 of whom shall be certified interior designers with not less than 10 years of experience as a National Council for Interior Design Qualifications certified Massachusetts interior designer; 2 of whom shall be registered engineers or currently unregistered but with at least 10 years' experience as a registered engineer and none of whom shall have a record of disciplinary action; and 2 of whom shall be representatives of the public who are not architects, engineers or construction contractors. One member who shall be a registered architect shall be appointed by the Massachusetts State Association of Architects. One member who shall be a registered engineer shall be appointed by the government affairs council of design professionals. One member who shall be general contractor shall be appointed by Associated General Contractors of Massachusetts. No member shall have a record of disciplinary action. Members shall be appointed for terms of 2 years and may be reappointed for no more than 1 successive 2-year term. The director shall designate a representative, who shall be the project manager in the case of a project under the jurisdiction of the office of project management, to act as a nonvoting member of the board for each project under their jurisdiction under consideration by the board. No provision of this section shall operate to reduce the tenure of members of the board serving at the time of the effective date of this section.
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[{'Action': 'Accompanied', 'FiscalAmounts': [], 'Committee': {'CommitteeCode': 'J17', 'GeneralCourtNumber': 193, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/Committees/J17'}, 'Votes': []}]
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An Act relative to commuter transit benefits
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S1850
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SD939
| 193
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{'Id': 'JFK0', 'Name': 'John F. Keenan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JFK0', 'ResponseDate': '2023-01-11T14:37:22.243'}
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[{'Id': 'JFK0', 'Name': 'John F. Keenan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JFK0', 'ResponseDate': '2023-01-11T14:37:22.2433333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1850/DocumentHistoryActions
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Bill
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By Mr. Keenan, a petition (accompanied by bill, Senate, No. 1850) of John F. Keenan for legislation relative to commuter transit 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 encouraging employer student loan repayment
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S1851
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SD1268
| 193
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{'Id': 'EDJ0', 'Name': 'Edward J. Kennedy', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/EDJ0', 'ResponseDate': '2023-01-12T10:24:31.173'}
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[{'Id': 'EDJ0', 'Name': 'Edward J. Kennedy', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/EDJ0', 'ResponseDate': '2023-01-12T10:24:31.1733333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1851/DocumentHistoryActions
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Bill
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By Mr. Kennedy, a petition (accompanied by bill, Senate, No. 1851) of Edward J. Kennedy for legislation to encourage employee student loan assistance. Revenue.
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SECTION 1. Subsection (d) of Section 2 of Chapter 62 of the General Laws, appearing in the 2020 Official Edition, is hereby amended by inserting after subclause (I), the following subclause:-
(J) An amount equal to the principal payments on education debts paid by an employer on behalf of an employee who is a resident of the commonwealth; provided, however, that the amount of the deduction shall not exceed $2,000. For purposes of this subclause, “education debt” shall have the same meaning as defined in paragraph (12) of subsection (a) of Part B of Section 3.
SECTION 2. Chapter 63 of the General Laws, as appearing the 2020 Official Edition, shall hereby be amended by inserting after Section 38FF the following new section:-
Section 38GG. (a) For the purposes of this section, “education debt” shall have the same meaning as defined in paragraph (12) of subsection (a) of Part B of Section 3 of Chapter 62.
(b) In determining the net income subject to tax under this chapter, a business corporation shall be allowed a deduction of an amount equal to the principal payments on education debts paid by the business corporation on behalf of an employee who is a resident of the commonwealth; provided however, that the deduction taken for payments on education debts paid on behalf of any individual employee shall not exceed $2,000.
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An Act establishing the Massachusetts student relief and retention tax credit
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S1852
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SD1270
| 193
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{'Id': 'EDJ0', 'Name': 'Edward J. Kennedy', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/EDJ0', 'ResponseDate': '2023-01-12T10:25:20.937'}
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[{'Id': 'EDJ0', 'Name': 'Edward J. Kennedy', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/EDJ0', 'ResponseDate': '2023-01-12T10:25:20.9366667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1852/DocumentHistoryActions
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Bill
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By Mr. Kennedy, a petition (accompanied by bill, Senate, No. 1852) of Edward J. Kennedy for legislation to establish the Massachusetts student relief and retention tax credit. Revenue.
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Chapter 62 is hereby amended in Section 6 by inserting at the end thereof after Section 6N the following new subsection:-
Section 6O. (a) The purpose of this section shall be to provide an incentive for students to remain in Massachusetts upon the completion of a degree attained from an accredited Massachusetts community college, college, or university. This program is intended to plan for the long-term retention of talent that relocates to Massachusetts to pursue educational opportunity.
(a) There is hereby established a Massachusetts student relief and retention tax credit. A qualified individual is allowed a credit against the state income tax
(b) A Taxpayer may claim a credit based upon educational loan payments made to a relevant lender or lenders made during that part of a taxable year, whilst being a resident of the Commonwealth of Massachusetts for more than one entire taxable year.
(c) The credit allowed under this chapter shall be equal to the lesser of;
a. The monthly payment amount made on eligible education loans multiplied by the number of months during the taxable year in which the taxpayer made payments on eligible education loans; and
b. The greatest of $1,000 if the qualified individual obtained an associate degree, $2,000 if the qualified individual obtained a bachelor’s degree, and $3,000 if the qualified individual obtained a graduate degree.
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Resolve providing for an investigation and study by a special commission relative to a senior state property tax deferral program
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S1853
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SD1271
| 193
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{'Id': 'EDJ0', 'Name': 'Edward J. Kennedy', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/EDJ0', 'ResponseDate': '2023-01-12T10:26:05.41'}
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[{'Id': 'EDJ0', 'Name': 'Edward J. Kennedy', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/EDJ0', 'ResponseDate': '2023-01-12T10:26:05.41'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1853/DocumentHistoryActions
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Resolve
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By Mr. Kennedy, a petition (accompanied by resolve, Senate, No. 1853) of Edward J. Kennedy that provisions be made for an investigation and study by a special commission (including members of the General Court) relative to a senior state property tax deferral program. Revenue.
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Resolved, there shall be a special commission to determine the feasibility of establishing a state property tax deferral program for persons age 65 and older, through the establishment of a 3-year pilot program. The purpose of the pilot program is to learn what percentage of eligible households opts into the program to learn what size a revolving loan fund would be needed to administer a state deferral program.
The commission shall consist of the House and Senate chairs of the Joint Committee on Revenue, who shall serve as co-chairs of the special commission; the commissioner of the Massachusetts Department of Revenue or a designee; The House and Senate chairs of the Joint Committee on Elder Affairs; 1 member appointed by the Senate minority leader; 1 member appointed by the House minority leader; 1 representative of the Massachusetts Statewide Independent Living Council; 1 representative of the Massachusetts Association of Councils on Aging; and 1 representative from the Mass Senior Action Association.
The main features of a pilot state property tax deferral program shall include:
a) Identifying an area (towns or cities) with a total of 10,000 eligible households;
b) Permitting persons age 65 or older with a primary residence to defer payment of their property taxes until deferrals, accumulated interest, and any outstanding mortgage reach 60 percent of the assessed value of their property;
c) Offering enrollment to homeowners level who are up to date on all prior year’s property taxes regardless of income;
d) Administering enrollment by incorporating a ‘check off’ option to defer their local property tax in the local property tax bills;
e) Arranging for cities and towns to forward the tax bills of those who opt to participate in the program to the Massachusetts Department of Revenue. The State shall send to the city or town an amount equal to the deferred taxes;
f) Setting an interest rate each year for deferred taxes based upon the State’s borrowing cost plus a small fee to cover administrative costs and potential defaults;
g) The homeowner’s interest rate on each year’s deferral would remain constant over time;
h) The State would retain a lien on the residential property for unpaid property taxes and would be repaid the principal plus interest within 1 year of when the homeowner dies or sells the home. In the case of a property owned jointly, the State would be repaid when the surviving owner dies or sells;
i) The State’s lien would have the same priority as the municipal liens for unpaid taxes and the State would have the right to foreclose if the outstanding deferred tax amounts remain unpaid for a specified period after payment is due; and
j) The deferral amount could be repaid earlier at the homeowner’s discretion
The commission shall review and evaluate the 3-year pilot as well as the experiences and policy efforts of other States. Topics of discussion for the commission shall include, but not be limited to:
a) The effects that changes to tax laws would have upon the economic security of eligible taxpayers at all income levels;
b) The number of individuals residing in the commonwealth who may benefit from potential changes to property tax laws considered by the commission;
c) Any expenses for administering such a program;
d) Consideration of any eligibility requirements relating to residency; and
e) Consideration of the use of a formula to determine the maximum amount an eligible taxpayer may receive in property tax deferrals.
The first meeting of the commission shall take place not later than 6 months after this bill is enactment into law. The commission shall submit its recommendations, together with drafts of any legislation, to the clerks of the Senate and the House of Representatives, the chairs of the Joint Committee on Revenue, the chairs of the Joint Committee on Rules, and the chairs of the Joint Committee on Elder affairs not later than December 31, 2024.
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An Act providing property tax relief for older adults
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S1854
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SD1273
| 193
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{'Id': 'EDJ0', 'Name': 'Edward J. Kennedy', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/EDJ0', 'ResponseDate': '2023-01-12T10:26:51.54'}
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[{'Id': 'EDJ0', 'Name': 'Edward J. Kennedy', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/EDJ0', 'ResponseDate': '2023-01-12T10:26:51.54'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1854/DocumentHistoryActions
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Bill
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By Mr. Kennedy, a petition (accompanied by bill, Senate, No. 1854) of Edward J. Kennedy for legislation to provide property tax relief for older adults. 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, in line 11, the words “or Fifty-seventh” and inserting in place thereof the following words:- , Fifty-seventh, Fifty-ninth or Sixtieth.
SECTION 2. Said section 5 of said chapter 59, as so appearing, is hereby amended by inserting after clause Eighteenth the following clause:-
Eighteenth ½, In a city or town that accepts this clause, any portion of the estates of persons who by reason of age, infirmity or poverty or financial hardship resulting from a change to active military status, not including initial enlistment, are in the judgment of the assessors unable to contribute fully toward the public charges.
SECTION 3. Said section 5 of said chapter 59, as so appearing, is hereby further amended by striking out, in line 486, the figure "10 " and inserting in place thereof the following words:- 7.
SECTION 4. Clause Eighteenth A of said section 5 of said chapter 59, as so appearing, is hereby amended by striking out the last paragraph and inserting in place thereof the following paragraph:-
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: (i) interest shall accrue at the rate provided in subclause (1) until 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 said chapter 60 or at a lesser rate as may be determined by the legislative body of the city or town, subject to its charter, not later than the beginning of the fiscal year to which the tax relates; provided, however, that a city or town may also, by vote of its legislative body, allow the interest to accrue at the rate provided in said subclause (1) for 1 year after the death of the person whose taxes have been deferred; (ii) no assignment of the municipality’s interest under this clause may be made pursuant to section 52 of said chapter 60; and (iii) a petition pursuant to section 65 of said chapter 60 to foreclose the lien may be filed if at least 1 year has passed since the conveyance of the property or the death of the person whose taxes have been deferred.
SECTION 5. Said section 5 of said chapter 59, as so appearing, is hereby further amended by striking out, in line 1109, the word "ten" and inserting in place thereof the following figure:- 7.
SECTION 6. Said section 5 of said chapter 59, as so appearing, is hereby further amended by inserting after the word “household”, in line 1124, the following words:- or $80,000, whichever is greater. .
SECTION 7. Said clause Forty-first A of said section 5 of said chapter 59, as so appearing, is hereby further amended by striking out the last paragraph and inserting in place thereof the following paragraph:-
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: (i) interest shall accrue at the rate provided in subclause (1) of the third paragraph until 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 said chapter 60 or at a lesser rate as may be determined by the legislative body of the city or town, subject to its charter, not later than the beginning of the fiscal year to which the tax relates; provided, however, that a city or town may also, by vote of its legislative body, allow the interest to accrue at the rate provided in said subclause (1) of the third paragraph for 1 year after the death of the person whose taxes have been deferred; (ii) no assignment of the municipality’s interest pursuant to this clause may be made pursuant to section 52 of chapter 60; and (iii) a petition pursuant to section 65 of chapter 60 to foreclose the lien may be filed if at least 1 year has passed since the conveyance of the property or the death of the person whose taxes have been deferred.
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An Act to promote urban agriculture and horticulture
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S1855
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SD1337
| 193
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{'Id': 'EDJ0', 'Name': 'Edward J. Kennedy', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/EDJ0', 'ResponseDate': '2023-01-12T10:25:38.99'}
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[{'Id': 'EDJ0', 'Name': 'Edward J. Kennedy', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/EDJ0', 'ResponseDate': '2023-01-12T10:25:38.99'}, {'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-02-22T10:12:41.73'}, {'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-04-03T10:40:10.5066667'}, {'Id': 'JBL0', 'Name': 'Joan B. Lovely', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBL0', 'ResponseDate': '2023-04-14T16:15:50.9833333'}, {'Id': 'V_H1', 'Name': 'Vanna Howard', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/V_H1', 'ResponseDate': '2023-06-29T10:01:14.49'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1855/DocumentHistoryActions
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Bill
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By Mr. Kennedy, a petition (accompanied by bill, Senate, No. 1855) of Edward J. Kennedy and James B. Eldridge for legislation to promote urban agriculture and horticulture. Revenue.
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Section 5 of chapter 59 of the General Laws, as appearing in the 2018 Official Edition, is hereby amended by adding the following clause: -
Fifty-ninth. Up to 100 percent of the assessed value of real estate in agricultural, horticultural or agricultural and horticultural use, as those terms are defined in sections 1 and 2 of chapter 61A, provided that the real estate or portion thereof in agricultural, horticultural or agricultural and horticultural use is less than 2 acres in area; provided further, that gross sales of agricultural, horticultural or agricultural and horticultural products resulting from such uses together total not less than $500 in the previous year. The exemption provided in this clause shall apply only to the portion of real estate in agricultural, horticultural or agricultural and horticultural use. This clause shall take effect in any city or town upon acceptance of this section; provided, that such city or town has a population of at least 50,000 inhabitants or meets the definition of a gateway municipality under section 3A of chapter 23A. The legislative body of any city or town that accepts this clause shall establish and may thereafter modify the percentage of the assessed value exempt from taxation and may determine whether rooftop and container farm operations shall be eligible for said exemption.
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An Act relative to small scale commercial development for gateway cities
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S1856
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SD1484
| 193
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{'Id': 'EDJ0', 'Name': 'Edward J. Kennedy', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/EDJ0', 'ResponseDate': '2023-01-19T16:43:46.943'}
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[{'Id': 'EDJ0', 'Name': 'Edward J. Kennedy', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/EDJ0', 'ResponseDate': '2023-01-19T16:43:46.9433333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1856/DocumentHistoryActions
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Bill
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By Mr. Kennedy, a petition (accompanied by bill, Senate, No. 1856) of Edward J. Kennedy for legislation relative to providing tax incentives for small scale commercial development in gateway municipalities. Revenue.
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SECTION 1. Chapter 40 of the General Laws is hereby amended by inserting after section 60A the following section:-
Section 60B. For the purposes of this section, the following terms shall have the following meanings:-
“Executive office”, executive office of housing and community development.
“Gateway municipality”, a municipality with a population greater than 35,000 and less than 250,000, a median household income below the commonwealth's average and a rate of educational attainment of a bachelor's degree or above that is below the commonwealth's average.
“Secretary”, secretary of housing and community development.
(b) Notwithstanding any general or special law to the contrary, 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, on its own behalf or in conjunction with 1 or more cities or towns and pursuant to regulations issued by the secretary of the executive office of housing and economic development, may adopt and implement a gateway municipality tax increment financing plan, referred to as a GM-TIF plan in this section, intended to encourage commercial rental and build-out opportunities in multi-story commercial buildings in gateway municipalities. Any such GM-TIF plan shall:
(i) designate 1 or more areas of such gateway municipality a gateway municipality tax increment financing area, referred to as a GM-TIF area subject to the approval of the secretary under regulations adopted by the executive office consistent with this section.
(ii) describe in detail the commercial development contemplated for such GM-TIF area as of the date of adoption of the GM-TIF plan that shall be eligible for the GM-TIF;
(iii) authorize tax increment exemptions from property taxes, under clause Fifty-first of section 5 of chapter 59, for a specified term not to exceed 30 years, for any parcel of real property which is located in the GM-TIF area and for which an agreement has been executed with the owner of the parcel under clause (iv); provided, however, that the GM-TIF plan shall specify the level of exemptions expressed as exemption percentages, not to exceed 100 per cent, to be used in calculating the exemptions for the parcel, and for personal property situated on that parcel, as provided under said clause Fifty-first of said section 5 of said chapter 59; provided, further, that the exemption for each parcel of real property shall be calculated using an adjustment factor for each fiscal year of the specified term equal to the product of the inflation factors for each fiscal year since the parcel first became eligible for such exemption pursuant to this clause; provided, further, that the inflation factor for each fiscal year shall be a ratio:
(a) the numerator of which shall be the total assessed value of all parcels of all commercial and industrial real estate that is assessed at full and fair cash value for the current fiscal year minus the new growth adjustment for the current fiscal year attributable to the commercial and industrial real estate as determined by the commissioner of revenue under paragraph (f) of section 21C of said chapter 59; and
(b) the denominator of which shall be the total assessed value for the preceding fiscal year of all the parcels included in the numerator, except that such ratio shall not be less than 1;
(iv) include executed agreements between such city or town and each eligible owner of a parcel of real property which is located in a GM-TIF area. Each such agreement shall include the following: (1) all material representations of the parties which served as a basis for the descriptions contained in the GM-TIF plan in accordance with clause (ii) and which served as a basis for the granting of a GM-TIF exemption; (2) any terms considered appropriate by the city or town relative to compliance with the GM-TIF agreement including, but not limited to, that which shall constitute a default by the property owner and the remedies that shall be instituted between the parties for any such defaults, including an early termination of the agreement; (3) provisions requiring that 75 per cent of the eligible workforce shall receive training that is designed to retain employment in such city or town; (4) a detailed recitation of all other benefits and responsibilities inuring to and assumed by the parties to such agreement; and (5) a provision that such agreement shall be binding upon subsequent owners of such parcel of real property;
(v) delegate to 1 board, agency or officer of the city or town the authority to execute agreements in accordance with clause (iv); and
(vi) be certified as an approved GM-TIF plan by the department pursuant to regulations adopted by said department if the department finds, based on the information submitted in support of the GM-TIF plan by the city or town and such additional investigation as the council shall make, and incorporate in its minutes, that the plan is consistent with the requirements of this section and shall further the public purpose of retaining or encouraging increased industrial and commercial manufacturing activity in the commonwealth. A city or town may at any time revoke its designation of a GM-TIF area and, as a consequence of such revocation, shall immediately cease the execution of any additional agreements pursuant to clause (iv). The board, agency or officer of the city or town authorized pursuant to clause (v) to execute agreements shall forward to the board of assessors a copy of each such agreement, together with a list of the parcels included therein. An executed and approved GM-TIF shall be recorded in the registry of deeds or the registry district of the land court for the county wherein such land lies.
SECTION 2. Section 2 of chapter 40Q of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by inserting after the word “council”, in line 14, the following words:- or (3) a designated gateway municipality tax increment financing area pursuant to section 60B of chapter 40.
Paragraph (a) of Part B of section 3 of chapter 62 of the General Laws is hereby amended by adding the following subparagraph:-
(16) An amount equal to 20 per cent of the cost of improving any commercial building in a gateway municipality tax increment financing area as approved by the secretary of housing and economic development.
SECTION 3. Section 6 of chapter 62 of the General Laws is hereby amended by adding the following subsection:-
(s) (1) A credit shall be allowed against the tax liability imposed by this chapter, to the extent authorized by the secretary of housing and economic development, up to an amount equal to 50 per cent of such liability in any taxable year; provided, however, that the 50 per cent limitation shall not apply where the credit is refundable under paragraph (5) for approved projects for commercial rental and build-out opportunities in multi-story commercial buildings in gateway municipalities. A lessee may be eligible for a credit pursuant to this subsection for real property leased pursuant to an operating lease.
The total amount of credits that may be authorized by the secretary in a calendar year pursuant to this section and section 38N of chapter 63 shall not exceed an annual cap equal to $50,000,000 minus the credits granted and carryforwards of credits from prior years pursuant to subsection (q)(5) of section of 6 of this chapter and section 38BB(5) of said chapter 63, and shall include: (1) refundable credits granted during the year pursuant to this section or said section 38N of said chapter 63; (2) nonrefundable credits granted during the year pursuant to this section or said section 38N of said chapter 63, to the extent that such nonrefundable credits are estimated by the commissioner to offset tax liabilities during the year; and (3) carryforwards of credits from prior years under this section or said section 38N of said chapter 63, to the extent that such credit carryforwards are estimated by the commissioner to offset tax liabilities during the year. The secretary shall provide the commissioner of revenue with any documentation that the commissioner deems necessary to confirm compliance with the annual cap and the commissioner shall provide a report confirming compliance with the annual cap to the secretary of administration and finance.
(2) Any taxpayer entitled to a credit under this subsection for any taxable year may carry over and apply to the tax for any one or more of the next succeeding ten taxable years, the portion, as reduced from year to year, of those credits which exceed the tax for the taxable year; provided, however, that in no event shall the taxpayer apply the credit to the tax for any taxable year beginning more than five years after the approved project ceases to qualify as such under the provisions of section 60B of chapter 40.
(3) For purposes of this subsection, the commissioner of revenue may aggregate the activities of all entities, whether or not incorporated, under common control as defined in subsection (f) of section forty-one of the Code.
(4) The commissioner of revenue shall promulgate such rules and regulations necessary to implement the provisions of this subsection. Such rules and regulations may provide for the adjustment of prices and elimination of transactions between related taxpayers to ensure that all amounts upon which the credit is based reasonably reflect fair market value. In addition, such rules and regulations shall include provisions to prevent the generation of multiple credits with respect to the same property.
(5) If a credit allowed under paragraph (1) exceeds the tax otherwise due under this chapter, 100 per cent of the balance of such credit may, at the option of the taxpayer and to the extent authorized pursuant to the economic assistance coordinating council, be refundable to the taxpayer for the taxable year in which qualified property giving rise to that credit is placed in service. If such credit balance is refunded to the taxpayer, the credit carryover provisions of paragraph (2) shall not apply.
SECTION 4. Chapter 63 of the General Laws is hereby amended by striking out section 38N and inserting in place thereof the following section:-
Section 38N (a) A corporation subject to tax under this chapter that participates in a certified project, as defined in sections 3A and 3F of chapter 23A , or undertakes a development under an approved gateway municipality tax increment finance plan pursuant to section 60B of chapter 40, may take a credit against the excise imposed by this chapter to the extent authorized by the economic assistance coordinating council established by section 3B of said chapter 23A or the secretary of housing and economic development, in an amount not to exceed 50 per cent of such liability in a taxable year; provided, however, that the 50 per cent limitation shall not apply if the credit is refundable under subsection (b): (i) for certified expansion projects and certified enhanced expansion projects, as defined in said sections 3A and 3F of said chapter 23A, an amount up to 10 per cent; (ii) for certified manufacturing retention projects, as defined in said sections 3A and 3F of said chapter 23A, an amount up to 40 per cent of the cost of any property that would qualify for the credit allowed by section 31A if the property were purchased by a manufacturing corporation or a business corporation engaged primarily in research and development and is used exclusively in a certified project, as defined in said sections 3A and 3F of said chapter 23A; or (iii) for approved projects for commercial rental and build-out opportunities in multi-story commercial buildings in gateway municipalities. A lessee may be eligible for a credit under this subsection for real property leased under an operating lease.
The total amount of credits that may be authorized by the economic assistance coordinating council or the secretary of housing and economic development in a calendar year under subsection (g) of section 6 of chapter 62 and this section shall not exceed an annual cap equal to $50,000,000 minus the credits granted and carryforwards of credits from prior years under subsection (5) of section 38BB of this chapter and paragraph (5) of subsection (q) of section 6 of chapter 62 and shall include: (1) refundable credits granted during the year under said subsection (g) of said section 6 of said chapter 62 or this section; (2) nonrefundable credits granted during the year under said subsection (g) of said section 6 of said chapter 62 or this section, to the extent that such nonrefundable credits are estimated by the commissioner to offset tax liabilities during the year; and (3) carryforwards of credits from prior years under said subsection (g) of said section 6 of said chapter 62 or this section, to the extent that such credit carryforwards are estimated by the commissioner to offset tax liabilities during the year. Of these allowable credits, the economic assistance coordinating council may award not more than $5,000,000 in a calendar year to certified enhanced expansion projects, as defined in sections 3A and 3F of chapter 23A, and not more than $5,000,000 for certified manufacturing retention projects, as defined in said sections 3A and 3F of said chapter 23A. Any portion of the annual cap not awarded by the economic assistance coordinating council in a calendar year may be applied to awards by the secretary of housing and economic development in a subsequent year. The economic assistance coordinating council shall provide the commissioner with any documentation that the commissioner deems necessary to confirm compliance with the annual cap and the commissioner shall provide a report confirming compliance with the annual cap to the secretary of administration and finance and the secretary of housing and economic development.
The credit allowed under this section may be taken by an eligible corporation; provided, however, that the credit allowed by section 31A or section 31H shall not be taken by such corporation. For purposes of this paragraph, the corporation need not be a manufacturing corporation or a business corporation engaged primarily in research and development. If such property is disposed of or ceases to be in qualified use within the meaning of section 31A or ceases to be used exclusively in a certified project before the end of the certified project's certification period, or if a certified project's certification is revoked, the recapture provisions of subsection (e) of section 31A shall apply. If such property is disposed of after the certified project's certification period but before the end of such property's useful life, the recapture provisions of subsection (e) of section 31A shall apply. The expiration of a certified project's certification or an approval by the secretary of housing and economic development shall not require the application of the recapture provisions of subsection (e) of section 31A.
As used in this paragraph, “EACC” shall mean the economic assistance coordinating council established in section 3B of chapter 23A. A credit allowed under this section pursuant to the EACC’s approval may be taken only after the taxpayer completes a report signed by an authorized representative of the corporation and files the report with the EACC within 2 years after the initial project certification by the EACC and annually thereafter. The report shall contain pertinent employment data needed to determine whether the taxpayer has reasonably satisfied the employment projections set forth in its original project proposal granted pursuant to section 3F of said chapter 23A. Paragraph (3) of section 3F of said chapter 23A shall apply to tax benefits awarded under this section. Nothing in this section shall limit the authority of the commissioner to make adjustments to a corporation's liability upon audit.
(b) If a credit allowed to a taxpayer under clause (ii) of subsection (a) exceeds the excise otherwise due under this chapter, 100 per cent of the balance of such credit may, at the option of the taxpayer and to the extent authorized by the economic assistance coordinating council, be refundable to the taxpayer for the taxable year in which qualified property giving rise to that credit is placed in service. If such credit balance is refunded to the taxpayer, the credit carryover provisions of subsection (d) shall not apply. The amount of credit eligible to be refunded shall be determined without regard to the limitations in subsections (a) and (c).
(c) In the case of a corporation that is subject to a minimum excise under any provision of this chapter, the amount of the credit allowed by this section shall not reduce the excise to an amount less than such minimum excise.
(d) Any corporation entitled to a credit under this section for any taxable year may carry over and apply to its excise for any one or more of the next succeeding ten taxable years, the portion, as reduced from year to year, of those credits which were not allowed by paragraph (a) or paragraph (c) or which exceed the excise for the taxable year; provided, however, that in no event shall the corporation apply the credit to its excise for any taxable year beginning more than five years after the certified project or economic opportunity area ceases to qualify as such under the provisions of chapter twenty-three A.
(e) In the case of corporations filing a combined return of income under section thirty-two B, a credit generated by an individual member corporation under the provisions of this section shall first be applied against the separately determined excise attributable to that member, subject to the limitations of paragraph (a) or paragraph (c). A member corporation with an excess credit may apply its excess credit against the excise of another group member, to the extent that such other member corporation can use additional credits under the limitation of said paragraph (a) or paragraph (c). Unused, unexpired credits generated by member corporations shall be carried over from year to year by the individual corporation that generated the credit. Nothing in this section shall alter the provisions of paragraph (h) of section thirty-one A.
(f) For purposes of this section, the commissioner of revenue may aggregate the activities of all corporations that are members of a controlled group of corporations and, in addition, may aggregate the activities of all entities, whether or not incorporated, under common control as defined in subsection (f) of section forty-one of the Code.
(g) The commissioner of revenue shall promulgate such rules and regulations as are necessary to implement the provisions of this section. Such rules and regulations may provide the adjustment of intercompany prices and elimination of intercompany transactions to ensure that all amounts upon which the credit is based reasonably reflect fair market value. In addition, such rules and regulations shall include provisions to prevent the generation of multiple credits with respect to the same property.
SECTION 5. Chapter 63 of the General Laws is hereby amended by striking out section 38O and inserting in place thereof the following section:-
Section 38O. A corporation whose excise under this chapter is based on net income may, in determining such net income, deduct an amount equal to 20 per cent of the cost of renovating any abandoned or underutilized building located within either an economic opportunity area as determined by the economic assistance coordinating council established by section 3B of chapter 23A or within a gateway municipality tax increment financing area as approved by the secretary of the executive office of housing and community development.
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An Act relative to the Massachusetts estate tax code
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S1857
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SD916
| 193
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{'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-01-12T12:11:02.243'}
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[{'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-01-12T12:11:02.2433333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1857/DocumentHistoryActions
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Bill
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By Mr. Lewis, a petition (accompanied by bill, Senate, No. 1857) of Jason M. Lewis for legislation relative to the Massachusetts estate tax code. Revenue.
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SECTION 1. Section 2A of chapter 65C of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting, in line 2, after the figure “1997” the following words:-
and on or before December 31, 2023
SECTION 2. Said chapter 65C is hereby amended by inserting after section 2A the following new section:-
Section 2B. (a) For the purposes of this section, the following terms shall have the following meanings:-
“Adjusted taxable estate”, the sum of the taxable estate, as defined in section 2051 of the Code, and any taxable gifts, as defined in section 2503 of the Code, with a Massachusetts situs made by the decedent within 3 years of the date of death, less the exemption as determined under this subsection.
“Code”, the Internal Revenue Code of the United States, as amended and in effect on December 31, 2000, unless the context clearly indicates otherwise.
“CPI”, the consumer price index for any calendar year as defined in section 1 of the Code, as amended on January 1, 2005 and in effect for the calendar year.
“Exemption”, $1,000,000 for calendar years beginning on or after January 1, 2024 and before January 1, 2025. For calendar years beginning on or after January 1, 2023, the exemption shall be $1,000,000 increased by an amount equal to $1,000,000 multiplied by the percentage, if any, by which the CPI for the preceding calendar year exceeds the CPI for calendar year 2024. If the amount as adjusted under the preceding sentence is not a multiple of $10,000, such amount shall be rounded to the nearest multiple of $10,000.
(b)(1) A tax is hereby imposed upon the transfer of the estate of each person dying on or after January 1, 2024 who, at the time of death, was a resident of the commonwealth in accordance with the following table:
If the adjusted taxable estate is: The Massachusetts estate tax shall be:
Over But not over
0 90,000 1.6% of the adjusted taxable estate
90,000 140,000 $1,440 plus 2.4% of the excess over $90,000
140,000 240,000 $2,640 plus 3.2% of the excess over $140,000
240,000 440,000 $5,840 plus 4% of the excess over $240,000
440,000 640,000 $13,840 plus 5% of the excess over $440,000
640,000 840,000 $23,840 plus 6% of the excess over $640,000
840,000 1,040,000 $35,840 plus 7% of the excess over $840,000
1,040,000 1,540,000 $49,840 plus 8% of the excess over $1,040,000
1,540,000 2,040,000 $89,840 plus 9% of the excess over $1,540,000
2,040,000 2,540,000 $134,840 plus 10% of the excess over $2,040,000
2,540,000 3,040,000 $184,840 plus 11% of the excess over $2,540,000
3,040,000 3,540,000 $239,840 plus 12% of the excess over $3,040,000
3,540,000 4,040,000 $299,840 plus 13% of the excess over $3,540,000
4,040,000 5,040,000 $364,840 plus 14% of the excess over $4,040,000
5,040,000 6,040,000 $504,840 plus 15% of the excess over $5,040,000
6,040,000 $654,840 plus 16% of the excess over $6,040,000
(2) A credit shall be allowed against the tax imposed under this subsection equal to the lesser of:
(i) the aggregate amount of all estate, inheritance, legacy and succession taxes actually paid to the several states of the United States, other than the commonwealth, in respect to any property owned by that decedent or subject to those taxes as part of or in connection with his estate; or
(ii) an amount equal to the proportion of the tax determined under paragraph (1) as the value of properties taxable by other states bears to the value of the entire federal gross estate wherever situated.
(c) A tax is hereby imposed upon the transfer of real property situated in this commonwealth and upon tangible personal property having an actual situs in this commonwealth of every person who at the time of his death was not a resident of the commonwealth. The amount of this tax is a sum equal to the proportion of the tax determined under paragraph (1) of subsection (b) which the value of Massachusetts real and tangible personal property taxed in this commonwealth subject to such tax bears to the value of the decedent’s total federal gross estate.
(d) Notwithstanding any other provision of law, the tax imposed by subsections (a) and (b) shall be computed upon the value of any property subject to a power of appointment which is includible in the federal gross estate, notwithstanding that a tax has been paid thereon pursuant to section 14 of chapter 65.
(e) For the purposes of computing the tax imposed by this section, the provisions of section 3 shall not apply.
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An Act relative to excessive executive compensation
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S1858
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SD918
| 193
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{'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-01-11T13:20:28.39'}
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[{'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-01-11T13:20:28.39'}, {'Id': 'MOM0', 'Name': 'Michael O. Moore', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MOM0', 'ResponseDate': '2023-02-15T16:02:13.55'}, {'Id': 'PDJ0', 'Name': 'Patricia D. Jehlen', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PDJ0', 'ResponseDate': '2023-03-03T08:58:29.2966667'}, {'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-03-14T09:48:42.2666667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1858/DocumentHistoryActions
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Bill
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By Mr. Lewis, a petition (accompanied by bill, Senate, No. 1858) of Jason M. Lewis, Michael O. Moore and Patricia D. Jehlen for legislation relative to excessive executive compensation. Revenue.
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SECTION 1. Section 1 of chapter 63 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting after the definition of “compensation” the following definition:-
“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 or the highest paid employee of the business for the calendar year preceding the beginning of the taxable year and the denominator is the amount equal to the median compensation of all employees employed by the business, including all contracted employees under contract with the business, in the United States for the calendar year preceding the beginning of the taxable year.
SECTION 2. Section 2 of said chapter 63 of the General Laws is hereby amended by inserting the following subsection:-
(e) Except as provided in (b) and (d), For taxable years beginning on or after January 1, 2025, the tax imposed under this section upon financial institutions whose compensation ratio exceeds 100, the sum of the of subsection (a) and an additional 2 per cent of the corporation’s net income determined to be taxable in accordance with this chapter.
SECTION 3. Section 39 of said chapter 63 of the General Laws is hereby amended by inserting the following subsection:-
(c) For taxable years beginning on or after January 1, 2025, the tax imposed under this section upon a publicly held corporation, as defined in Section 162(m)(2) of the Internal Revenue Code, relating to publicly held corporation whose compensation ratio exceeds 100, the sum of the total excise levied in subsection (a) and an additional 2 per cent of the corporation’s net income determined to be taxable in accordance with this chapter.
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An Act providing for settlements of tax liability
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S1859
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SD930
| 193
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{'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-01-18T10:28:30.09'}
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[{'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-01-18T10:28:30.09'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1859/DocumentHistoryActions
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Bill
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By Mr. Lewis, a petition (accompanied by bill, Senate, No. 1859) of Jason M. Lewis for legislation to provide for settlements of tax liability. Revenue.
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SECTION 1. Chapter 62C of the General Laws is hereby amended by striking out section 37A and inserting in place thereof the following section:--
Section 37A. (a)(1) The commissioner may enter into an agreement in writing with any taxpayer, or duly authorized agent or representative of the taxpayer, relating to the liability of the taxpayer in respect of any tax for any tax period ending prior to the date of the agreement.
(2) The agreement shall be final and conclusive and, except upon a showing of fraud or mutual mistake of a material fact, the case shall not be reopened as to the matters agreed upon, or the agreement modified, by any employee or agent of the commonwealth. The agreement shall be in writing to include the names of all parties, the amount and type of tax, interest, penalties and charges settled, and the amount actually paid in accordance with the terms of the settlement. Any amount assessed that is not collected pursuant to the provisions of this section shall be abated by the commissioner.
(3) Prior to making a settlement offer, a taxpayer must be in compliance with filing requirements for all tax years. A taxpayer is “in compliance” when all income tax returns have been filed, whether or not timely, or when, in the absence of a return, an assessment issued by the department under its authority is considered correct and final.
(b) A compromise may be entered into if there is a doubt as to liability, doubt as to collectability, or the possibility to promote effective tax administration. Doubt as to liability exists where there is a genuine dispute as to the existence or amount of the correct tax liability under the law. Doubt as to liability does not exist where the liability has been established by a final court decision or judgment concerning the existence or amount of the liability. Doubt as to collectability exists in any case where the taxpayer's assets and income are less than the full amount of the liability. Effective tax administration is promoted where compelling public policy or equity considerations provide a basis for compromising the liability, or where due to exceptional circumstances, collection of the full liability would undermine public confidence that the tax laws are being administered in a fair and equitable manner.
(c) The commissioner shall prescribe guidelines to determine whether the offer is adequate and should be accepted to resolve a dispute.
(1) In prescribing guidelines, the commissioner may develop and publish its own schedules of allowances designed to provide that taxpayers entering into a compromise have an adequate means to provide for the taxpayer's (and his or her family's) health and welfare and/or production of income, or the commissioner may rely on the existing standards used by the Internal Revenue Service collection financial standards.
(2) The guidelines shall provide that the commissioner determine, on the basis of the facts and circumstances of each taxpayer, whether the use of the schedules published under subparagraph (A) is appropriate and shall not use the schedules to the extent such use would result in the taxpayer not having adequate means to provide for basic living expenses.
(d) (1) The commissioner may require as a condition of compromising the liability a period of up to 3-year future compliance period during which the taxpayer must file all tax returns that are due and must pay all amounts that have been assessed. The taxpayer must pay the amounts that have been assessed within 90 days of the date of the assessment unless paragraph (2) of this subsection applies. This 3-year compliance period begins when the taxpayer makes final payment of the amount offered.
(2) The taxpayer is not required to pay all amounts due within 90 days of the date they are assessed if the taxpayer files an appeal within 90 days of the assessment date. A taxpayer who files an appeal within 90 days of the assessment date must pay all amounts that are determined to be due within 90 days after the taxpayer’s appeal rights have been exhausted or have expired and the liability has become final.
(e) (1) A “lump-sum offer” is an offer of payments to be made in 5 or fewer installments.
The submission of any lump-sum offer-in-compromise shall be accompanied by the payment of 10 percent of the amount of such offer.
(2) A periodic payment offer is an offer of payments to be made in 36 or fewer installments. The submission of any periodic payment offer-in-compromise shall be accompanied by the payment of the amount of the first proposed installment. Taxpayers who fail to make the promised periodic payments after an offer-in-compromise is accepted shall be notified of the nonpayment and given a reasonable time to bring the account up to date.
(f) The commissioner shall not reject an offer-in-compromise solely on the basis of the amount of the offer.
(g) Any tax liability settlement under this section which proposes to accept an amount which is fifty thousand or more dollars less than the full amount owed by the taxpayer shall be submitted to the Attorney General for review.
(h) The commissioner shall establish procedures:
(1) that require presentation of a counteroffer or a written rejection of the offer by the commissioner if the amount offered by the taxpayer in an offer, be it a lump sum or periodic payments, is not accepted by the commissioner;
(2) for an independent administrative review of any written rejection of a proposed offer or installment agreement made by a taxpayer under this section before the rejection is communicated to the taxpayer;
(3) that allow a taxpayer to appeal any rejection of the offer to the Office of Appeals; and
(4) that provide for notification to the taxpayer when an offer has been accepted, and issuance of certificates of release of any liens related to the liability which is the subject of the compromise.
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An Act establishing senior psychologist licensure
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S186
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SD693
| 193
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{'Id': 'JBL0', 'Name': 'Joan B. Lovely', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBL0', 'ResponseDate': '2023-01-17T18:07:27.537'}
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[{'Id': 'JBL0', 'Name': 'Joan B. Lovely', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBL0', 'ResponseDate': '2023-01-17T18:07:27.5366667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S186/DocumentHistoryActions
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Bill
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By Ms. Lovely, a petition (accompanied by bill, Senate, No. 186) of Joan B. Lovely for legislation to establish senior psychologist licensure. Consumer Protection and Professional Licensure.
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SECTION 1. Section 119 of Chapter 112 is hereby amended by adding at the end thereof the following new paragraph:-
The board shall, by no later than January 1, 2025, establish a senior psychologist category of licensure to facilitate the licensure of psychologists who hold a doctoral degree in psychology and have been licensed and practicing as a psychologist in another state for an extended period of time, but whose paper records of training and education may no longer be available.
The board shall, by regulation, determine the requirements for licensure as a senior psychologist. Such requirements shall specify the regionally accredited institution granting the doctoral degree in psychology; the number of years an applicant has been licensed by one or more states or provincial psychology boards that are members of the Association of State and Provincial Psychology Boards; the number of years the applicant has engaged in the practice of psychology immediately prior to the date of application; and the number of years prior to the date of application during which the applicant has been free from any disciplinary sanctions.
The board may include requirements for senior psychologists that are comparable to those required of other applicants, such as the requirement to take the state jurisprudence exam, provided they do not add an unreasonable or undue burden on the senior psychologist applicant.
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[{'Action': 'Discharge to Another Committee', 'FiscalAmounts': [], 'Committee': {'CommitteeCode': 'J17', 'GeneralCourtNumber': 193, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/Committees/J17'}, 'Votes': []}]
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An Act relative to the fair taxation of alcoholic beverages
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S1860
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SD931
| 193
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{'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-01-11T13:30:56.987'}
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[{'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-01-11T13:30:56.9866667'}, {'Id': 'JFK0', 'Name': 'John F. Keenan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JFK0', 'ResponseDate': '2023-03-13T16:12:41.14'}, {'Id': 'CLG1', 'Name': 'Carmine Lawrence Gentile', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CLG1', 'ResponseDate': '2023-05-09T10:09:26.43'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1860/DocumentHistoryActions
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Bill
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By Mr. Lewis, a petition (accompanied by bill, Senate, No. 1860) of Jason M. Lewis for legislation relative to the fair taxation of alcoholic beverages. Revenue.
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Chapter 138, as appearing in the 2020 Official Edition, is hereby amended by striking section 21, and inserting in place thereof the following section:-
“Section 21. Every licensed manufacturer of alcoholic beverages or alcohol as defined in this chapter, and every winegrower under section nineteen B, and every farmer-brewer under section 19C, and every pub brewer under section 19D, and every holder of a wholesaler's and importer's license for the sale and importation of alcoholic beverages, and every licensee under sections 18C and 76 shall, in addition to the license fees elsewhere provided in this chapter, be liable for and pay to the commonwealth an excise, for the privilege enjoyed by him as such manufacturer, winegrower, farmer-brewer wholesaler and importer, or licensee under sections 18C and 76, to be levied on sales within the commonwealth of alcoholic beverages or alcohol, other than wines to be used for sacramental purposes only and other than malt beverages imported into the commonwealth, and to be levied on importations of malt beverages into the commonwealth, as follows:
(a) For each barrel of thirty-one gallons, or fractional part of a barrel, aforesaid, of malt beverages, at the rate of ten dollars and seventy three cents per barrel aforesaid;
(b) For each wine gallon, or fractional part thereof, of cider containing more than three per cent but not more than six per cent of alcohol by weight at sixty degrees Fahrenheit, at the rate of five and one quarter cents per wine gallon;
(c) For each wine gallon, or fractional part thereof, of still wine, other than cider containing more than three per cent but not more than six per cent of alcohol as aforesaid, including vermouth, at the rate of ninety six cents per wine gallon;
(d) For each wine gallon, or fractional part thereof, of champagne and all other sparkling wines, at the rate of one dollar and twenty two cents per wine gallon;
(e) For each wine gallon, or fractional part thereof, of all other alcoholic beverages containing fifteen per cent or less of alcohol by volume at sixty degrees Fahrenheit, at the rate one dollar and ninety two cents per wine gallon;
(f) For each wine gallon, or fractional part thereof, of all other alcoholic beverages containing more than fifteen per cent but not more than fifty per cent of alcohol by volume at sixty degrees Fahrenheit, at the rate of seven dollars and fifty one cents per wine gallon;
(g) For each proof gallon, or fractional part thereof, of all other alcoholic beverages containing more than fifty per cent of alcohol by volume at sixty degrees Fahrenheit, or alcohol at the rate of seven dollars and fifty one cents per proof gallon. The words ''proof gallon'' when used in this section with reference to an alcoholic beverage, shall be held to be a gallon of the alcoholic beverage which contains one half its volume of alcohol of a specific gravity of seven thousand nine hundred and thirty-nine ten thousandths (.7939) at sixty degrees Fahrenheit. Every person subject to this section shall keep a true and accurate account of all alcoholic beverages or alcohol sold by him other than malt beverages imported into the commonwealth by him, and a like account of all malt beverages imported into the commonwealth by him. The excise imposed by this section shall be paid to the commissioner of revenue at the time provided for filing the return required by section sixteen of chapter sixty-two C. The state tax commission by rule or regulation shall provide for the waiver of payment of the excise in respect to any alcoholic beverages or alcohol if it appears that an excise has already been paid under the provisions of this section in respect thereto; provided, however, that alcoholic beverages or alcohol manufactured within or imported into the commonwealth and exported therefrom shall be exempt from such excise. Alcohol for the purpose of this section shall not include alcohol sold for scientific, chemical, mechanical, manufacturing, industrial, culinary, pharmaceutical or medical purposes in containers greater in capacity than one wine gallon, and shall not include absolute alcohol, so-called, sold for such purposes in any containers. The taxes imposed by this section shall also be applicable to sales of alcoholic beverages, upon which an excise has not already been paid under the provisions of this section, made by railroad or car corporations or the owner or operator of any vessel or shipping company licensed to sell alcoholic beverages under the provisions of section thirteen.
Any person who shall knowingly purchase, sell or possess any alcoholic beverages or alcohol not manufactured in, produced in or imported into the commonwealth by a licensed manufacturer, a winegrower or a holder of a wholesaler's and importer's license for the sale and importation thereof or a licensee under section seventy-six, or a railroad or car corporation or the owner or operator of any vessel or shipping company licensed under section thirteen, or a person holding a permit for importation under section twenty-two A, or any person specifically exempted by section two, shall, in addition to any other penalties provided for violation of any provisions of this chapter, be subject to a fine equal to double the amount of the excise which would have been payable by a licensee subject to this section if such alcoholic beverages or alcohol had been imported or sold by such licensee. The state police and all local police authorities shall have authority to enforce, and shall, at the request of the commissioner or his duly authorized agent, enforce the provisions of this paragraph.
The administration of the tax imposed by this section shall be vested in the commissioner of revenue and governed by the provisions of chapter sixty-two C. The commissioner shall every five years adjust for inflation the figures in paragraphs (a) through (g) inclusive and shall promulgate regulations to impose the additional excise, if any, on said sales within the commonwealth of alcoholic beverages or alcohol.
All sums received under this section, including all sums received as penalties, forfeitures, interest, costs of suits and fines, less all amounts allowed as refunds and abatements under this section, shall be credited as follows:
(a) Nine per cent shall be credited to the Commonwealth's Pension Liability Fund for the accumulation of assets in advance of the payment of retirement allowances and used solely for the purposes of offsetting the anticipated future cost of funding the contributory retirement systems of the state employees and teachers as defined in section one of chapter thirty-two.
(b) Fifty per cent shall be expended for public health and wellness purposes, including but not limited to substance misuse prevention and domestic violence prevention.
(c) The balance shall be credited to the General Fund.”
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An Act to promote healthy alternatives to sugary drinks
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S1861
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SD959
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{'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-01-11T14:55:57.447'}
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[{'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-01-11T14:55:57.4466667'}, {'Id': 'MJB0', 'Name': 'Michael J. Barrett', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJB0', 'ResponseDate': '2023-02-01T10:05:36.1133333'}, {'Id': 'MOM0', 'Name': 'Michael O. Moore', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MOM0', 'ResponseDate': '2023-03-20T13:34:42.12'}, {'Id': 'RLR0', 'Name': 'Rebecca L. Rausch', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RLR0', 'ResponseDate': '2023-07-06T12:52:20.6866667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1861/DocumentHistoryActions
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Bill
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By Mr. Lewis, a petition (accompanied by bill, Senate, No. 1861) of Jason M. Lewis and Michael J. Barrett for legislation to promote healthy alternatives to sugary drinks. Revenue.
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SECTION 1. The Massachusetts General Laws, as appearing in the 2020 Official Edition, are hereby amended by inserting after chapter 64N the following new chapter:-
Chapter 64O. SUGARY DRINK TAX
Section 1. Definitions.
(a) For the purposes of this section, the following words shall have the following meanings:
(1) "Beverage for medical use” means a beverage suitable for human consumption and manufactured for use as an oral nutritional therapy for persons who cannot absorb or metabolize dietary nutrients from food or beverages, or for use as an oral rehydration electrolyte solution for infants and children formulated to prevent or treat dehydration due to illness. “Beverage for medical use” shall also mean a “medical food” as defined in section 5(b)(3) of the Orphan Drug Act (21
U.S.C. 360ee(b)(3)); this Act defines medical food as “a food which is formulated to be consumed or administered enterally under the supervision of a physician and which is intended for the specific dietary management of a disease or condition for which distinctive nutritional requirements, based on recognized scientific principles, are established by medical evaluation.” “Beverage for medical use” shall not include drinks commonly referred to as “sports drinks” or any other common names that are derivations thereof.
(2) “Bottle" means any closed or sealed container regardless of size or shape, including, without limitation, those made of glass, metal, paper, plastic or any other material or combination of materials.
(3) "Bottled sugary drink" means any sugary drink contained in a bottle that is ready for consumption without further processing such as, without limitation, dilution or carbonation.
(4) “Commissioner” means the commissioner of revenue and his or her authorized agents and employees.
(5) "Commonwealth” means the commonwealth of Massachusetts.
(6) "Consumer" means a person who purchases a sugary drink for consumption and not for sale to another.
(7) "Department" means the department of public health.
(8) "Distributor" means any person, including manufacturers and wholesale dealers, who receives, stores, manufactures, bottles and/or distributes bottled sugary drinks, syrups or powders, for sale to retailers doing business in the commonwealth, whether or not that person also sells such products to consumers.
(9) "Fund" means the Commonwealth’s Health Promotion Fund, established pursuant to section 5.
(10) “Milk” means natural liquid milk regardless of animal or plant source or butterfat content; natural milk concentrate, whether or not reconstituted; or dehydrated natural milk, whether or not reconstituted.
(11) "Natural fruit juice” means the original liquid resulting from the pressing of fruits, or the liquid resulting from the dilution with water of dehydrated natural fruit juice.
(12) “Natural vegetable juice" means the original liquid resulting from the pressing of vegetables, or the liquid resulting from the dilution with water of dehydrated natural vegetable juice.
(13) “Non-nutritive sweetener" means any non-nutritive substance suitable for human consumption that humans perceive as sweet and includes, without limitation, aspartame, acesulfame-K, neotame, saccharin, sucralose and stevia. "Non-nutritive sweetener" excludes sugars. For purposes of this definition, “non-nutritive" means a substance that contains fewer than 5 calories per serving.
(14) "Person" means any natural person, partnership, cooperative association, limited liability company, corporation, personal representative, receiver, trustee, assignee or any other legal entity.
(15) "Place of business" means any place where sugary drinks, syrups or powders are manufactured or received for sale in the commonwealth.
(16) "Powder" means any solid mixture of ingredients used in making, mixing, or compounding sugary drinks by mixing the powder with any one or more other ingredients, including without limitation water, ice, syrup, simple syrup, fruits, vegetables, fruit juice, vegetable juice, carbonation or other gas.
(17) "Retailer" means any person who sells or otherwise dispenses in the commonwealth a sugary drink to a consumer whether or not that person is also a distributor as defined in this section.
(18) "Sale" means the transfer of title or possession for valuable consideration regardless of the manner by which the transfer is completed.
(19) “Sugars” means any monosaccharide or disaccharide nutritive sweetener such as glucose, fructose, lactose, and sucrose. Examples include, without limitation, cane sugar, beet sugar, high-fructose corn syrup, honey, fruit juice concentrate, and other caloric sweeteners. For purposes of this definition, "nutritive" means a substance that contains 5 or more calories per serving.
(20) "Sugary drink" means any nonalcoholic beverage, carbonated or noncarbonated, which is intended for human consumption and contains any added sugars. As used in this definition, "nonalcoholic beverage" means any beverage that contains less than one-half of one percent alcohol per volume.
(21) "Syrup" means a liquid mixture of ingredients used in making, mixing, or compounding sugary drinks using one or more other ingredients including, without limitation, water, ice, a powder, simple syrup, fruits, vegetables, fruit juice, vegetable juice, carbonation or other gas.
(22) “Water”, means no-calorie liquid water, which is either non-flavored or flavored without the use of sugars. “Water” may be carbonated (including club soda and seltzer), still, distilled and/or purified.
Section 2. Tax imposed.
(a) There is hereby imposed an excise tax on every distributor for the privilege of selling the products governed by this chapter in the commonwealth, calculated as follows:
(1) The tax shall be calculated using the following tiered system.
(i.) Beverages with 7.5 grams of sugars or less per 12 fluid ounces will not be taxed.
(ii.) Beverages with more than 7.5 grams but less than 30 grams of sugars per 12 fluid ounces will be taxed at a rate of $0.01 per ounce.
(iii.) Beverages with 30 grams of sugars or more per 12 fluid ounces will be taxed at a rate of
$0.02 per ounce.
(2) Syrups and powders sold or offered for sale to a retailer for sale in the State to a consumer, either as syrup or powder or as a sugary drink derived from that syrup or powder, are taxable. Syrups and powders shall be taxed using the following tiered system:
(i.) If the beverages made from the syrup or powder have 7.5 grams of sugars or less per 12 fluid ounces, the syrup or powder will not be taxed.
(ii.) If the beverages made from the syrup or powder have more than 7.5 grams but less than 30 grams of sugars per 12 fluid ounces, the syrup or powder will be taxed at a rate equal to $0.01 per ounce of sugary drink produced from that syrup or powder.
(iii.) If the beverages made from the syrup or powder have 30 grams of sugars or more per 12 fluid ounces, the syrup or powder will be taxed at a rate equal to $0.02 per ounce of sugary drink produced from that syrup or powder.
For purposes of calculating the tax, the volume of sugary drink produced from syrups or powders shall be the larger of (i) the largest volume resulting from use of the syrups or powders according to any manufacturer’s instructions, or (ii) the volume actually produced by the retailer, as reasonably determined by the commissioner;
(3) The Nutrition Facts product label, as required by the Food and Drug Administration, shall be used to determine the amount of sugars per 12 ounces of sugary drink by referencing the “Serving Size” and “Sugars” or “Total Sugars” lines on the label.
(4) The tax amounts set forth in this section shall be adjusted annually by the commissioner in proportion with the Consumer Price Index: All Urban Consumers for All Items for the Northeast Region Statistical Area as reported by the United States Bureau of Labor Statistics or any successor to that index.
(5) Manufacturers, bottlers, wholesalers or distributors shall add the amount of the tax imposed by this section to the retail price of sugary drinks.
(b) A retailer who sells bottled sugary drinks, syrups, or powders in the commonwealth to a consumer, on which the tax imposed by this section has not been paid by a distributor, is liable for the tax imposed in subsection (a) at the point of sale to a consumer.
(c) The taxes imposed by this section are in addition to any other taxes that may apply to persons or products subject to this chapter.
Section 3. Report of Sales and Tax Remittances.
Any distributor or retailer liable for the tax imposed by this chapter shall, on or before the last day of March, June, October, and December of each year, return to the commissioner under oath of a person with legal authority to bind the distributor or retailer, a statement containing his or her name and place of business, the quantity of sugary drinks, syrups and powders subject to the excise tax imposed by this chapter sold or offered for sale in the 3 months immediately preceding the month in which the report is due, and any other information required by the commissioner, along with the tax due.
Section 4. Records of Distributors
Every distributor, and every retailer subject to this chapter, shall maintain for not less than 2 years accurate records, showing all transactions that gave rise, or may have given rise, to tax liability under this chapter. Such records are subject to inspection by the commissioner at all reasonable times during normal business hours.
Section 5. Exemptions.
(a) The following shall be exempt from the tax imposed by this chapter:
(1) Bottled sugary drinks, syrups, and powders sold to the United States Government and American Indian Tribal Governments;
(2) Bottled sugary drinks, syrups, and powders sold by a distributor to another distributor that holds a permit issued pursuant to this chapter if the sales invoice clearly indicates that the sale is exempt. If the sale is to a person who is both a distributor and a retailer, the sale shall also be tax exempt and the tax shall be paid when the purchasing distributor or retailer resells the product to a retailer or a consumer. This exemption does not apply to any other sale to a retailer;
(3) Beverages sweetened solely with non-nutritive sweeteners;
(4) Beverages consisting of 100 per cent natural fruit or vegetable juice with no added sugars;
(5) Beverages in which milk, or soy, rice or similar milk substitute, is the primary ingredient or the first listed ingredient on the label of the beverage;
(6) Coffee or tea without added sugars;
(7) Infant formula;
(8) Beverages for medical use;
(9) Water without added sugars.;
(10) Unsweetened drinks to which a purchaser can add, or can request that a seller add, sugar or a sweetener at the point of sale.
Section 6. Unpaid Taxes and Debt.
All taxes imposed under the provisions of this chapter remaining due and unpaid shall constitute a debt to the commonwealth, which may be collected from the person owing same by suit or otherwise.
Section 7. Records of commissioner.
At the end of each month, the auditor of the commonwealth shall carefully check the books and records of the commissioner and his accounts with any bank or banks, and shall verify the amounts collected pursuant to this chapter and paid into the Children’s Health Promotion Fund. Any duty herein required of the auditor of the commonwealth may be performed by any duly trained clerk in his office, designated by the auditor of the commonwealth for that purpose.
Section 8. Exercise of Powers and Duties.
Whenever in this chapter any reference is made to any power or duty of the commissioner, the reference is construed to mean that the power or duty shall be exercised by the commissioner, under the supervision and direction of the commissioner.
Section 9. Rules and Regulations.
The commissioner is hereby empowered to make such rules and regulations, and provide such procedural measures, in cooperation with the auditor of the commonwealth, as may be reasonably necessary to accomplish the purposes of this chapter.
Section 10. Grant of Local Authority
Nothing in this chapter shall preempt or prohibit adoption and implementation of any policy related to sugary drinks, including taxation, by a municipal government or political subdivision of the commonwealth.
Section 11. Severability.
If any provision of this chapter, any rule or regulation made under this chapter, or the application of this chapter to any person or circumstance is held invalid by any court of competent jurisdiction, the remainder of the chapter, rule, or regulation, and the application of the provision to other persons or circumstances shall not be affected. The invalidity of any section or sections or parts of any section of this chapter shall not affect the validity of the remainder of the chapter.
SECTION 2. The Massachusetts General Laws, as appearing in the 2020 Official Edition, are hereby amended by inserting after Section 2I of Chapter 111 the following new chapter:-
Section 2J. COMMONWEALTH HEALTH PROMOTION FUND
There shall be established and set up on the books of the commonwealth a separate fund to be known as the Commonwealth’s Health Promotion Fund. The fund shall consist of revenues from the commonwealth generated by the tax imposed by Chapter 64O, section 2. The department of public health shall administer the fund. The commissioner, in consultation with the Commonwealth’s Health Promotion Advisory Board established under section 2K, shall make expenditures from the fund consistent with subsections (3 (i, ii, iii, iv and v)) provided that not more than 10 per cent of the amounts held in the fund in any one year shall be used by the department for the combined cost of the program administration, technical assistance or program evaluation.
(2) Unexpended balances shall be allocated in a proportion to be determined by the department of public health, with at least 50 percent of total revenue dedicated to benefits, services, and programs for communities most impacted by health inequity and burdened by health outcomes such as obesity, diabetes, and heart disease.
(3) Qualifying programs funded under Chapter 64O shall include but not be limited to:
(i.) Universal free school meals which shall be made available to all students at no charge regardless of household income and consistent with waivers granted pursuant to the Families First Coronavirus Response Act, Public Law 116-127 and any extensions thereto
(ii) implementation of providing healthy meals to kids in headstart and other high need early education settings or to transfer funding into the Early Education Trust Fund.
Section 2K. COMMONWEALTH HEALTH PROMOTION ADVISORY BOARD
Section 2K. There shall be a Commonwealth’s Health Promotion Advisory Board to make recommendations to the commissioner concerning the administration and allocation of the Commonwealth’s Health Promotion Fund established in section 2J, establish evaluation criteria and perform any other functions specifically granted to it by law.
The board shall consist of: the commissioner of public health or a designee, the commissioner of the department of elementary and secondary education or a designee; the commissioner of the department of early education and care, who shall serve as chairpersons; the house and senate chairs of the joint committee on public health; the house and senate chairs of the joint committee on education; and 16 persons to be appointed by the governor, 1 of whom shall be a person with expertise in the field of public health economics; 1 of whom shall be a person with expertise in public health research; 1 of whom shall be a person with expertise in the field of health equity; 1 of whom shall be a person from a local board of health for a city or town with a population greater than 50,000; 1 of whom shall be a person of a board of health for a city or town with a population of fewer than 50,000; 1 of whom shall be a person from a consumer health organization; 1 of whom shall be a person from a statewide public health organization; 1 of whom shall be a representative of the interest of businesses; 1 of whom shall be from an hunger organization; 1 of whom shall be from a early care and education organization; 1 of whom shall be a person from school food services; 1 of whom shall be a person from an early education program; 1 of whom shall be a person with expertise of childhood development; 1 of whom shall be a person with expertise of a child welfare; and at least 1 whom shall be from critical stakeholders or community interests.
Section 2L Evaluation of the Commonwealth’s Health Promotion Fund
(1) The department of public health shall, under the advice and guidance of the Commonwealth’s Health Promotion Advisory Board, annually report on its strategy for administration and allocation of the fund, including relevant evaluation criteria. The report shall set forth the rationale for such strategy, including, but not limited to: (1) a list of the most prevalent preventable health conditions in the commonwealth, including health disparities experienced by populations based on race, ethnicity, gender, disability status, sexual orientation or socio-economic status; (2) a list of the most costly preventable health conditions in the commonwealth; (3) a list of evidence-based or promising community-based programs related to the conditions identified in clauses. The report shall recommend specific areas of focus for allocation of funds.
(2) The department of public health shall promulgate regulations necessary to carry out this section.
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An Act to eliminate the tax deduction for direct-to-consumer pharmaceutical marketing
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S1862
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SD963
| 193
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{'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-01-11T15:04:38.43'}
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[{'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-01-11T15:04:38.43'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1862/DocumentHistoryActions
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Bill
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By Mr. Lewis, a petition (accompanied by bill, Senate, No. 1862) of Jason M. Lewis for legislation to eliminate the tax deduction for direct-to-consumer pharmaceutical marketing. Revenue.
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Section 1 of chapter 63 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking items (e) and (f) under the definition of “net income” and inserting in place thereof the following:-
(e) the deduction allowed by section 199 of the Code;
(f) the deduction described in section 163(e)(5) of the Code, to the extent increased by amendments to section 163(e)(5)(F) and section 163(i)(1) of the Code, inserted by section 1232 of the American Recovery and Reinvestment Act of 2009; or
(g) the deduction described in section 162(a) of the Code, to the extent that this deduction applies to direct consumer advertising of prescription drugs, which shall include all direct and indirect costs incurred or paid relating to advertising prescription drugs and devices to patients in Massachusetts, including media advertising, coupons, outreach and persistency programs, and any other forms of marketing or advertising directed to persons other than licensed prescribers. For amounts paid or incurred in national or regional programs, the amount disallowed shall be the ratable share of expenses directed to Massachusetts residents.
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An Act to make childcare and preschool more affordable for working families
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S1863
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SD985
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{'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-01-11T15:22:28.617'}
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[{'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-01-11T15:22:28.6166667'}]
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Bill
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By Mr. Lewis, a petition (accompanied by bill, Senate, No. 1863) of Jason M. Lewis for legislation to make childcare and preschool more affordable for working families. 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 a taxable year, a taxpayer with a child under the age of 5 shall be allowed to receive a refundable credit against the taxes imposed under this chapter in the amount of the cost of the eligible child care expenses up to:- (i) $2,000 for each child who has not attained the age of 3 by the end of the taxable year; or (ii) $1,500 for each child who has attained the age of 3 by the end of the taxable year.
(b) Credits under this section shall not be applicable to taxpayers with adjusted gross incomes exceeding an amount equal to 400 per cent of the federal poverty level in a taxable year.
(c) For the purposes of this section, eligible child care expenses shall be expenses paid for care that a child receives in a facility that meets licensing requirements as determined by the department of early education and care.
(d) The department of revenue shall promulgate regulations to implement this section.
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An Act related to a universal basic income pilot
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S1864
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SD1001
| 193
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{'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-01-11T16:29:27.587'}
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[{'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-01-11T16:29:27.5866667'}, {'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-03-13T16:13:52.97'}]
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Bill
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By Mr. Lewis, a petition (accompanied by bill, Senate, No. 1864) of Jason M. Lewis for legislation relative to a universal basic income pilot. Revenue.
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SECTION 1. Chapter 14 of the Massachusetts General Laws, as appearing in the 2020 Official Edition, shall be amended by inserting at the end thereof the following new section:-
Section 14. The commissioner shall, in consultation with the Executive Office of Health and Human Services, the Department of Transitional Assistance, and the Executive Office of Labor and Workforce Development, establish a pilot program to test the viability and efficacy of an universal basic income program on a population of at least 1,500 residents, randomly selected.
The commissioner shall design the program to ensure that participating residents earn a monthly income that is at least equal to a living wage.
A participant’s monthly income shall be calculated by the Department in consultation with the above named agencies to determine an appropriate total income for the purposes of the program. The program shall develop mechanisms to address changes in month to month income to provide additional accuracy to the calculation.
The program shall also calculate monthly living incomes that take into account household size and other relevant characteristics as feasible.
The program shall compare the monthly income of the participant to the monthly living income that applies to the participant. If the living income is greater than the monthly income, then the department shall remit the difference to the participant.
The program shall actively solicit philanthropic funding to supplement any available state funds in order to operate and fund the program, and before remitting income to participants, shall certify the collection of at least 3 years worth of funding and the strong likelihood of providing full funding for the program for at least 5 years of operation.
The commissioner shall convene an advisory committee comprised of relevant experts from higher education institutions and from the administration. This committee shall advise the program on the calculation of the living income and on the creation and ongoing management of a research program to measure the wellbeing of program participants and the impact of the program on the Commonwealth of Massachusetts.
Outcome measurements shall include but shall not be limited to:
(A). Cost of the program, including any potential savings or additional costs for other public agencies working concurrently with program participants, including but not limited to agencies within the executive office of health and human services.
(B). Public health outcomes, including cancer survival rates; nutrition and child malnourishment rates; proportion of low birthweight births; hospitalization rates including mental health admissions; rates of substance misuse; and rates of fetal alcohol syndrome.
(C). Workforce participation and educational outcomes, including measurements of hours worked, education attainment, school attendance rates and test scores, and material prosperity.
(D). Criminal justice outcomes, including crime rates and use of the court system.
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An Act to protect the intent of the Fair Share Amendment
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S1865
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SD1166
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{'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-01-18T16:08:17.703'}
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[{'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-01-18T16:08:17.7033333'}, {'Id': 'RLR0', 'Name': 'Rebecca L. Rausch', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RLR0', 'ResponseDate': '2023-01-23T12:12:06.3166667'}, {'Id': 'L_S1', 'Name': 'Lindsay N. Sabadosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/L_S1', 'ResponseDate': '2023-01-26T09:58:25.83'}, {'Id': 'E_U1', 'Name': 'Erika Uyterhoeven', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/E_U1', 'ResponseDate': '2023-01-26T09:58:25.83'}, {'Id': 'JRO0', 'Name': 'Jacob R. Oliveira', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JRO0', 'ResponseDate': '2023-01-30T11:16:08.8133333'}, {'Id': 'JPL1', 'Name': 'Jack Patrick Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JPL1', 'ResponseDate': '2023-01-30T11:16:08.8133333'}, {'Id': 'SND0', 'Name': 'Sal N. DiDomenico', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SND0', 'ResponseDate': '2023-02-01T10:04:31.2033333'}, {'Id': 'MDB0', 'Name': 'Michael D. Brady', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MDB0', 'ResponseDate': '2023-02-01T10:04:31.2033333'}, {'Id': 'M_C1', 'Name': 'Mike Connolly', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C1', 'ResponseDate': '2023-02-02T14:28:36.7233333'}, {'Id': 'CLG1', 'Name': 'Carmine Lawrence Gentile', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CLG1', 'ResponseDate': '2023-02-03T09:26:55.8233333'}, {'Id': 'JAC0', 'Name': 'Julian Cyr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JAC0', 'ResponseDate': '2023-02-07T10:22:53.75'}, {'Id': 'L M0', 'Name': 'Liz Miranda', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/L%20M0', 'ResponseDate': '2023-02-10T11:07:58.6466667'}, {'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-02-13T09:58:14.7166667'}, {'Id': 'A_G0', 'Name': 'Adam Gomez', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/A_G0', 'ResponseDate': '2023-02-21T16:37:51.9333333'}, {'Id': 'RAM1', 'Name': 'Rita A. Mendes', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RAM1', 'ResponseDate': '2023-02-23T10:39:25.24'}, {'Id': 'DAS1', 'Name': 'Danillo A. Sena', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DAS1', 'ResponseDate': '2023-02-23T10:39:25.24'}, {'Id': 'PDJ0', 'Name': 'Patricia D. Jehlen', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PDJ0', 'ResponseDate': '2023-02-28T11:12:09.1366667'}, {'Id': 'PWM0', 'Name': 'Paul W. Mark', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PWM0', 'ResponseDate': '2023-03-13T16:12:19.7333333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1865/DocumentHistoryActions
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Bill
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By Mr. Lewis, a petition (accompanied by bill, Senate, No. 1865) of Jason M. Lewis, Rebecca L. Rausch, Lindsay N. Sabadosa, Erika Uyterhoeven and other members of the General Court for legislation to protect the intent of the Fair Share Amendment. 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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S1866
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SD1167
| 193
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{'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-01-18T16:10:07.423'}
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[{'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-01-18T16:10:07.4233333'}, {'Id': 'JPL1', 'Name': 'Jack Patrick Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JPL1', 'ResponseDate': '2023-01-26T09:58:16.67'}, {'Id': 'E_U1', 'Name': 'Erika Uyterhoeven', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/E_U1', 'ResponseDate': '2023-01-26T09:58:16.67'}, {'Id': 'SND0', 'Name': 'Sal N. DiDomenico', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SND0', 'ResponseDate': '2023-02-01T10:04:11.9533333'}, {'Id': 'MDB0', 'Name': 'Michael D. Brady', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MDB0', 'ResponseDate': '2023-02-01T10:04:11.9533333'}, {'Id': 'JRO0', 'Name': 'Jacob R. Oliveira', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JRO0', 'ResponseDate': '2023-02-13T10:35:16.0033333'}, {'Id': 'CLG1', 'Name': 'Carmine Lawrence Gentile', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CLG1', 'ResponseDate': '2023-02-03T09:25:20.0066667'}, {'Id': 'JAC0', 'Name': 'Julian Cyr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JAC0', 'ResponseDate': '2023-02-07T10:23:05.33'}, {'Id': 'L M0', 'Name': 'Liz Miranda', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/L%20M0', 'ResponseDate': '2023-02-10T11:07:38.3133333'}, {'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-02-13T09:58:07.9666667'}, {'Id': 'JMC0', 'Name': 'Joanne M. Comerford', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JMC0', 'ResponseDate': '2023-02-15T10:15:10.22'}, {'Id': 'RLR0', 'Name': 'Rebecca L. Rausch', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RLR0', 'ResponseDate': '2023-02-17T15:39:19.2866667'}, {'Id': 'A_G0', 'Name': 'Adam Gomez', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/A_G0', 'ResponseDate': '2023-02-21T16:37:15.43'}, {'Id': 'DAS1', 'Name': 'Danillo A. Sena', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DAS1', 'ResponseDate': '2023-02-23T10:42:34.11'}, {'Id': 'PDJ0', 'Name': 'Patricia D. Jehlen', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PDJ0', 'ResponseDate': '2023-02-28T11:11:43.2133333'}, {'Id': 'V_H1', 'Name': 'Vanna Howard', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/V_H1', 'ResponseDate': '2023-02-28T11:11:43.2133333'}, {'Id': 'PMP0', 'Name': 'Pavel M. Payano', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMP0', 'ResponseDate': '2023-03-08T11:23:55.4666667'}, {'Id': 'PWM0', 'Name': 'Paul W. Mark', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PWM0', 'ResponseDate': '2023-03-13T16:12:09.5'}, {'Id': 'RAM1', 'Name': 'Rita A. Mendes', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RAM1', 'ResponseDate': '2023-04-11T10:38:22.0266667'}, {'Id': 'PRF0', 'Name': 'Paul R. Feeney', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PRF0', 'ResponseDate': '2023-04-13T15:38:37.9166667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1866/DocumentHistoryActions
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Bill
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By Mr. Lewis, a petition (accompanied by bill, Senate, No. 1866) of Jason M. Lewis, Jack Patrick Lewis, Erika Uyterhoeven, Sal N. DiDomenico and other members of the General Court for legislation to prevent high-income tax avoidance. 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 to safeguard fair share amendment revenue
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S1867
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SD1281
| 193
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{'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-01-19T13:45:35.873'}
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[{'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-01-19T13:45:35.8733333'}, {'Id': 'RLR0', 'Name': 'Rebecca L. Rausch', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RLR0', 'ResponseDate': '2023-01-23T12:11:57.7366667'}, {'Id': 'PDJ0', 'Name': 'Patricia D. Jehlen', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PDJ0', 'ResponseDate': '2023-03-03T08:59:35.88'}, {'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-03-13T16:11:38.3533333'}, {'Id': 'SND0', 'Name': 'Sal N. DiDomenico', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SND0', 'ResponseDate': '2023-06-07T11:35:10.97'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1867/DocumentHistoryActions
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Bill
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By Mr. Lewis, a petition (accompanied by bill, Senate, No. 1867) of Jason M. Lewis, Rebecca L. Rausch and Patricia D. Jehlen for legislation to safeguard fair share amendment revenue. Revenue.
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SECTION 1. Chapter 10 of the General Laws as appearing in the 2020 official edition is hereby amended by inserting after section 78 the following section:-
Section 79. (a) There shall be a Fair Share Trust Fund for the purpose of ensuring that the funds are spent for quality public education and affordable public colleges and universities, and for the repair and maintenance of roads, bridges and public transportation pursuant to the second paragraph of Article XLIV of the Constitution of the commonwealth.
(b) The Fair Share Trust Fund shall be credited with monies received by the commonwealth pursuant to the second paragraph of Article XLIV of the Constitution of the commonwealth. The treasurer and receiver general shall hold in the name of the commonwealth any monies received relative to income surcharge under the second paragraph of Article XLIV of the Constitution of the commonwealth. Funds in the Fair Share Trust Fund shall be disbursed through the annual general appropriations act.
SECTION 2. The General Law are hereby amended by inserting after chapter 62F the following chapter:-
Chapter 62G.
Section 1. (a) All moneies received by the commonwealth pursuant to the second paragraph of Article XLIV of the Constitution of the commonwealth related to the 4 per cent surcharge on that portion of annual taxable income in excess of $1,000,000 reported on any return related to those taxes shall be deposited into the Fair Share Trust Fund established in section 79 of chapter 10 for this purpose.
(b) Tax on income pursuant to the first paragraph Article XLIV of the Constitution of the commonwealth shall not be deposited into the Fair Share Trust Fund established in section 79 of chapter 10 for this purpose.
Section 2. The department of revenue shall submit a report detailing the monies received pursuant to the second paragraph of Article XLIV of the Constitution of the commonwealth quarterly to the comptroller, the executive office of administration and finance, the clerks of the senate and house of representatives, and the chairs of senate and house committees on ways and means.
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An Act authorizing the establishment of a mean tested senior citizen property tax exemption
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S1868
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SD1284
| 193
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{'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-01-19T09:10:23.917'}
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[{'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-01-19T09:10:23.9166667'}, {'Id': 'MOM0', 'Name': 'Michael O. Moore', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MOM0', 'ResponseDate': '2023-02-15T16:00:52.95'}, {'Id': 'KLG1', 'Name': 'Kate Lipper-Garabedian', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/KLG1', 'ResponseDate': '2023-02-23T10:42:01.49'}, {'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-03-13T16:11:48.0133333'}, {'Id': 'SND0', 'Name': 'Sal N. DiDomenico', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SND0', 'ResponseDate': '2023-06-07T11:34:28.85'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1868/DocumentHistoryActions
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Bill
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By Mr. Lewis, a petition (accompanied by bill, Senate, No. 1868) of Jason M. Lewis, Michael O. Moore and Kate Lipper-Garabedian for legislation to authorize the establishment of a mean tested senior citizen property tax exemption. Revenue.
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SECTION 1. With respect to each qualifying parcel of real property classified as class one, residential in the jurisdiction there shall be an exemption from property tax in an amount to be annually by the local board of assessors as provided in section 3. The exemption shall be applied to the domicile of the taxpayer only. For purposes of this act, ”parcel” shall be a unit of real property as defined by the local board of assessors under the deed for the property and shall include parcels defined as condominium units. The exemption provided for herein shall be in addition to any and all other exemptions allowed by the General Laws.
SECTION 2. Real property shall qualify for the exemption pursuant to section 1 if all of the following criteria are met:-
(1) The qualifying real property is owned and occupied by a person whose prior year’s income made them eligible and did receive the circuit breaker income tax credit pursuant to subsection (k) of section 6 of chapter 62 of the General Laws; (2) The qualifying real property is owned by a single applicant age 65 or older at the close of the previous year or jointly by persons either of whom is age 65 or above at the close of the previous year, if the joint applicant is 60 years or older; (3) The qualifying real property is owned and occupied by the applicant or joint applicants as their domicile; (4) The applicant has had been domiciled and owned a home in the jurisdiction for at least 10 consecutive years before filing an application for exemption; and (5) The local board of assessors has approved the application.
SECTION 3. The board of assessors shall annually set the exemption amount provided for in section 1 provided that, the exemption amount is set at a rate of anywhere from one-half but not to exceed twice the amount of a received senior circuit breaker income tax credit pursuant to subsection (k) of section 6 of chapter 62 of the General Laws for which the applicant qualified in the previous year. The total amount exempted by this act shall not exceed one percent of the total tax levy and be allocated proportionally within the tax levy on all residential taxpayers.
SECTION 4. A person who seeks to qualify for the exemption pursuant to section 1 shall, before the deadline established by the board of assessors, file an application, on a form to be adopted by the board of assessors, with the supporting documentation of the applicant’s income and assets as described in the application. The application shall be filed each year for which the applicant seeks the exemption. The board of assessors may deny an application for exemption pursuant to section 1 if they find the applicant has excessive assets that place the applicant outside the category of intended recipients of the senior exemption created by this act.
SECTION 5. A person who seeks to qualify for the exemption pursuant to section 1, but also receives a MGL 59 s 5 Clause 41A Tax Deferral, or who’s income prevents them from filing State and Federal Income Taxes, shall have their eligibility reviewed by the board of assessors to determine the amount of circuit breaker credit.
SECTION 6. No exemption shall be granted under this act until the department of revenue certifies a residential tax rate for the applicable tax year where the total exemption amount is raised by a burden shift within the residential tax levy.
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An Act relative to the sales tax
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S1869
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SD1347
| 193
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{'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-01-17T15:57:06.963'}
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[{'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-01-17T15:57:06.9633333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1869/DocumentHistoryActions
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Bill
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By Mr. Lewis, a petition (accompanied by bill, Senate, No. 1869) of Jason M. Lewis relative to the sales tax for certain purchases by rental companies. Revenue.
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Notwithstanding the provisions of Section 8 of Chapter 64H of the General Laws or any general or special law or regulation to the contrary, including 830 CMR 64H,25,1(7), the purchase of a motor vehicle, trailer, or other vehicle by a rental company as so defined in section 32E ½ of chapter 175 of the general laws shall not be considered an exempt use from the sales tax at retail.
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An Act relative to the occupational therapist interstate licensure compact
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S187
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SD787
| 193
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{'Id': 'JBL0', 'Name': 'Joan B. Lovely', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBL0', 'ResponseDate': '2023-01-17T19:14:11.37'}
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[{'Id': 'JBL0', 'Name': 'Joan B. Lovely', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBL0', 'ResponseDate': '2023-01-17T19:14:11.37'}, {'Id': 'JPL1', 'Name': 'Jack Patrick Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JPL1', 'ResponseDate': '2023-01-26T14:50:33.54'}, {'Id': 'LME0', 'Name': 'Lydia Edwards', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/LME0', 'ResponseDate': '2023-03-23T09:31:11.1433333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S187/DocumentHistoryActions
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Bill
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By Ms. Lovely, a petition (accompanied by bill, Senate, No. 187) of Joan B. Lovely and Jack Patrick Lewis for legislation relative to the occupational therapist interstate licensure compact. Consumer Protection and Professional Licensure.
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The General Laws are hereby amended by inserting, after chapter 112, the following chapter:-
Chapter 112A Occupational Therapy Licensure Compact
Section 1. DEFINITIONS
As used in this Compact, and except as otherwise provided, the following definitions shall apply:
A. “Active Duty Military” means full-time duty status in the active uniformed service of the United States, including members of the National Guard and Reserve on active duty orders pursuant to 10 U.S.C. Chapter 1209 and 10 U.S.C. Chapter 1211.
B. “Adverse Action” means any administrative, civil, equitable, or criminal action permitted by a State’s laws which is imposed by a Licensing Board or other authority against an Occupational Therapist or Occupational Therapy Assistant, including actions against an individual’s license or Compact Privilege such as censure, revocation, suspension, probation, monitoring of the Licensee, or restriction on the Licensee’s practice.
C. “Alternative Program” means a non-disciplinary monitoring process approved by an Occupational Therapy Licensing Board.
D. “Compact Privilege” means the authorization, which is equivalent to a license, granted by a Remote State to allow a Licensee from another Member State to practice as an Occupational Therapist or practice as an Occupational Therapy Assistant in the Remote State under its laws and rules. The Practice of Occupational Therapy occurs in the Member State where the patient/client is located at the time of the patient/client encounter.
E. “Continuing Competence/Education” means a requirement, as a condition of license renewal, to provide evidence of participation in, and/or completion of, educational and professional activities relevant to practice or area of work.
F. “Current Significant Investigative Information” means Investigative Information that a Licensing Board, after an inquiry or investigation that includes notification and an opportunity for the Occupational Therapist or Occupational Therapy Assistant to respond, if required by State law, has reason to believe is not groundless and, if proved true, would indicate more than a minor infraction.
G. “Data System” means a repository of information about Licensees, including but not limited to license status, Investigative Information, Compact Privileges, and Adverse Actions.
H. “Encumbered License” means a license in which an Adverse Action restricts the Practice of Occupational Therapy by the Licensee or said Adverse Action has been reported to the National Practitioners Data Bank (NPDB).
I. “Executive Committee” means a group of directors elected or appointed to act on behalf of, and within the powers granted to them by, the Commission.
J. “Home State” means the Member State that is the Licensee’s Primary State of Residence.
K. “Impaired Practitioner” means individuals whose professional practice is adversely affected by substance abuse, addiction, or other health-related conditions.
L. “Investigative Information” means information, records, and/or documents received or generated by an Occupational Therapy Licensing Board pursuant to an investigation.
M. “Jurisprudence Requirement” means the assessment of an individual’s knowledge of the laws and rules governing the Practice of Occupational Therapy in a State.
N. “Licensee” means an individual who currently holds an authorization from the State to practice as an Occupational Therapist or as an Occupational Therapy Assistant.
O. “Member State” means a State that has enacted the Compact.
P. “Occupational Therapist” means an individual who is licensed by a State to practice Occupational Therapy.
Q. “Occupational Therapy Assistant” means an individual who is licensed by a State to assist in the Practice of Occupational Therapy.
R. “Occupational Therapy,” “Occupational Therapy Practice,” and the “Practice of Occupational Therapy” mean the care and services provided by an Occupational Therapist or an Occupational Therapy Assistant as set forth in the Member State’s statutes and regulations.
S. “Occupational Therapy Compact Commission” or “Commission” means the national administrative body whose membership consists of all States that have enacted the Compact.
T. “Occupational Therapy Licensing Board” or “Licensing Board” means the agency of a State that is authorized to license and regulate Occupational Therapists and Occupational Therapy Assistants.
U. “Primary State of Residence” means the state (also known as the Home State) in which an Occupational Therapist or Occupational Therapy Assistant who is not Active Duty Military declares a primary residence for legal purposes as verified by: driver’s license, federal income tax return, lease, deed, mortgage or voter registration or other verifying documentation as further defined by Commission Rules.
V. “Remote State” means a Member State other than the Home State, where a Licensee is exercising or seeking to exercise the Compact Privilege.
W. “Rule” means a regulation promulgated by the Commission that has the force of law.
X. “State” means any state, commonwealth, district, or territory of the United States of America that regulates the Practice of Occupational Therapy.
Y. “Single-State License” means an Occupational Therapist or Occupational Therapy Assistant license issued by a Member State that authorizes practice only within the issuing State and does not include a Compact Privilege in any other Member State.
Z. “Telehealth” means the application of telecommunication technology to deliver Occupational Therapy services for assessment, intervention and/or consultation.
Section 2. STATE PARTICIPATION IN THE COMPACT
A. To participate in the Compact, a Member State shall:
1. License Occupational Therapists and Occupational Therapy Assistants
2. Participate fully in the Commission’s Data System, including but not limited to using the Commission’s unique identifier as defined in Rules of the Commission;
3. Have a mechanism in place for receiving and investigating complaints about Licensees;
4. Notify the Commission, in compliance with the terms of the Compact and Rules, of any Adverse Action or the availability of Investigative Information regarding a Licensee;
5. Implement or utilize procedures for considering the criminal history records of applicants for an initial Compact Privilege. These procedures shall include the submission of fingerprints or other biometric-based information by applicants for the purpose of obtaining an applicant’s criminal history record information from the Federal Bureau of Investigation and the agency responsible for retaining that State’s criminal records;
a. A Member State shall, within a time frame established by the Commission, require a criminal background check for a Licensee seeking/applying for a Compact Privilege whose Primary State of Residence is that Member State, by receiving the results of the Federal Bureau of Investigation criminal record search, and shall use the results in making licensure decisions.
b. Communication between a Member State, the Commission and among Member States regarding the verification of eligibility for licensure through the Compact shall not include any information received from the Federal Bureau of Investigation relating to a federal criminal records check performed by a Member State under Public Law 92-544.
6. Comply with the Rules of the Commission;
7. Utilize only a recognized national examination as a requirement for licensure pursuant to the Rules of the Commission; and
8. Have Continuing Competence/Education requirements as a condition for license renewal.
B. A Member State shall grant the Compact Privilege to a Licensee holding a valid unencumbered license in another Member State in accordance with the terms of the Compact and Rules.
C. Member States may charge a fee for granting a Compact Privilege.
D. A Member State shall provide for the State’s delegate to attend all Occupational Therapy Compact Commission meetings.
E. Individuals not residing in a Member State shall continue to be able to apply for a Member State’s Single-State License as provided under the laws of each Member State. However, the Single-State License granted to these individuals shall not be recognized as granting the Compact Privilege in any other Member State.
F. Nothing in this Compact shall affect the requirements established by a Member State for the issuance of a Single-State License.
Section 3. COMPACT PRIVILEGE
A. To exercise the Compact Privilege under the terms and provisions of the Compact, the Licensee shall:
1. Hold a license in the Home State;
2. Have a valid United States Social Security Number or National Practitioner Identification number;
3. Have no encumbrance on any State license;
4. Be eligible for a Compact Privilege in any Member State in accordance with Section 4D, F, G, and H;
5. Have paid all fines and completed all requirements resulting from any Adverse Action against any license or Compact Privilege, and two years have elapsed from the date of such completion;
6. Notify the Commission that the Licensee is seeking the Compact Privilege within a Remote State(s);
7. Pay any applicable fees, including any State fee, for the Compact Privilege;
8. Complete a criminal background check in accordance with Section 3A(5);
a. The Licensee shall be responsible for the payment of any fee associated with the completion of a criminal background check.
9. Meet any Jurisprudence Requirements established by the Remote State(s) in which the Licensee is seeking a Compact Privilege; and
10. Report to the Commission Adverse Action taken by any non-Member State within 30 days from the date the Adverse Action is taken.
B. The Compact Privilege is valid until the expiration date of the Home State license. The Licensee must comply with the requirements of Section 4A to maintain the Compact Privilege in the Remote State.
C. A Licensee providing Occupational Therapy in a Remote State under the Compact Privilege shall function within the laws and regulations of the Remote State.
D. Occupational Therapy Assistants practicing in a Remote State shall be supervised by an Occupational Therapist licensed or holding a Compact Privilege in that Remote State.
E. A Licensee providing Occupational Therapy in a Remote State is subject to that State’s regulatory authority. A Remote State may, in accordance with due process and that State’s laws, remove a Licensee’s Compact Privilege in the Remote State for a specific period of time, impose fines, and/or take any other necessary actions to protect the health and safety of its citizens. The Licensee may be ineligible for a Compact Privilege in any State until the specific time for removal has passed and all fines are paid.
F. If a Home State license is encumbered, the Licensee shall lose the Compact Privilege in any Remote State until the following occur:
1.The Home State license is no longer encumbered; and
2. Two years have elapsed from the date on which the Home State license is no longer encumbered in accordance with Section 4(F)(1).
G. Once an Encumbered License in the Home State is restored to good standing, the Licensee must meet the requirements of Section 4A to obtain a Compact Privilege in any Remote State.
H. If a Licensee’s Compact Privilege in any Remote State is removed, the individual may lose the Compact Privilege in any other Remote State until the following occur:
1. The specific period of time for which the Compact Privilege was removed has ended;
2. All fines have been paid and all conditions have been met;
3. Two years have elapsed from the date of completing requirements for 4(H)(1) and (2); and
4. The Compact Privileges are reinstated by the Commission, and the compact Data System is updated to reflect reinstatement.
I. If a Licensee’s Compact Privilege in any Remote State is removed due to an erroneous charge, privileges shall be restored through the compact Data System.
J. Once the requirements of Section 4H have been met, the Licensee must meet the requirements in Section 4A to obtain a Compact Privilege in a Remote State.
Section 4: OBTAINING A NEW HOME STATE LICENSE BY VIRTUE OF COMPACT PRIVILEGE
A. An Occupational Therapist or Occupational Therapy Assistant may hold a Home State license, which allows for Compact Privileges in Member States, in only one Member State at a time.
B. If an Occupational Therapist or Occupational Therapy Assistant changes Primary State of Residence by moving between two Member States:
1. The Occupational Therapist or Occupational Therapy Assistant shall file an application for obtaining a new Home State license by virtue of a Compact Privilege, pay all applicable fees, and notify the current and new Home State in accordance with applicable Rules adopted by the Commission.
2. Upon receipt of an application for obtaining a new Home State license by virtue of compact privilege, the new Home State shall verify that the Occupational Therapist or Occupational Therapy Assistant meets the pertinent criteria outlined in Section 4 via the Data System, without need for primary source verification except for:
a. an FBI fingerprint based criminal background check if not previously performed or updated pursuant to applicable Rules adopted by the Commission in accordance with Public Law 92-544;
b. other criminal background check as required by the new Home State; and
c.submission of any requisite Jurisprudence Requirements of the new Home State.
3.The former Home State shall convert the former Home State license into a Compact Privilege once the new Home State has activated the new Home State license in accordance with applicable Rules adopted by the Commission.
4.Notwithstanding any other provision of this Compact, if the Occupational Therapist or Occupational Therapy Assistant cannot meet the criteria in Section 4, the new Home State shall apply its requirements for issuing a new Single-State License.
5.The Occupational Therapist or the Occupational Therapy Assistant shall pay all applicable fees to the new Home State in order to be issued a new Home State license.
C. If an Occupational Therapist or Occupational Therapy Assistant changes Primary State of Residence by moving from a Member State to a non-Member State, or from a non-Member State to a Member State, the State criteria shall apply for issuance of a Single-State License in the new State.
D. Nothing in this compact shall interfere with a Licensee’s ability to hold a Single-State License in multiple States; however, for the purposes of this compact, a Licensee shall have only one Home State license.
E. Nothing in this Compact shall affect the requirements established by a Member State for the issuance of a Single-State License.
Section 5. ACTIVE DUTY MILITARY PERSONNEL OR THEIR SPOUSES
A. Active Duty Military personnel, or their spouses, shall designate a Home State where the individual has a current license in good standing. The individual may retain the Home State designation during the period the service member is on active duty. Subsequent to designating a Home State, the individual shall only change their Home State through application for licensure in the new State or through the process described in Section 5.
Section 6. ADVERSE ACTIONS
A. A Home State shall have exclusive power to impose Adverse Action against an Occupational Therapist’s or Occupational Therapy Assistant’s license issued by the Home State.
B. In addition to the other powers conferred by State law, a Remote State shall have the authority, in accordance with existing State due process law, to:
1. Take Adverse Action against an Occupational Therapist’s or Occupational Therapy Assistant’s Compact Privilege within that Member State.
2. Issue subpoenas for both hearings and investigations that require the attendance and testimony of witnesses as well as the production of evidence. Subpoenas issued by a Licensing Board in a Member State for the attendance and testimony of witnesses or the production of evidence from another Member State shall be enforced in the latter State by any court of competent jurisdiction, according to the practice and procedure of that court applicable to subpoenas issued in proceedings pending before it. The issuing authority shall pay any witness fees, travel expenses, mileage and other fees required by the service statutes of the State in which the witnesses or evidence are located.
C. For purposes of taking Adverse Action, the Home State shall give the same priority and effect to reported conduct received from a Member State as it would if the conduct had occurred within the Home State. In so doing, the Home State shall apply its own State laws to determine appropriate action.
D. The Home State shall complete any pending investigations of an Occupational Therapist or Occupational Therapy Assistant who changes Primary State of Residence during the course of the investigations. The Home State, where the investigations were initiated, shall also have the authority to take appropriate action(s) and shall promptly report the conclusions of the investigations to the OT Compact Commission Data System. The Occupational Therapy Compact Commission Data System administrator shall promptly notify the new Home State of any Adverse Actions.
E. A Member State, if otherwise permitted by State law, may recover from the affected Occupational Therapist or Occupational Therapy Assistant the costs of investigations and disposition of cases resulting from any Adverse Action taken against that Occupational Therapist or Occupational Therapy Assistant.
F. A Member State may take Adverse Action based on the factual findings of the Remote State, provided that the Member State follows its own procedures for taking the Adverse Action.
G. Joint Investigations
1. In addition to the authority granted to a Member State by its respective State Occupational Therapy laws and regulations or other applicable State law, any Member State may participate with other Member States in joint investigations of Licensees.
2. Member States shall share any investigative, litigation, or compliance materials in furtherance of any joint or individual investigation initiated under the Compact.
H. If an Adverse Action is taken by the Home State against an Occupational Therapist’s or Occupational Therapy Assistant’s license, the Occupational Therapist’s or Occupational Therapy Assistant’s Compact Privilege in all other Member States shall be deactivated until all encumbrances have been removed from the State license. All Home State disciplinary orders that impose Adverse Action against an Occupational Therapist’s or Occupational Therapy Assistant’s license shall include a Statement that the Occupational Therapist’s or Occupational Therapy Assistant’s Compact Privilege is deactivated in all Member States during the pendency of the order.
I. If a Member State takes Adverse Action, it shall promptly notify the administrator of the Data System. The administrator of the Data System shall promptly notify the Home State of any Adverse Actions by Remote States.
J. Nothing in this Compact shall override a Member State’s decision that participation in an Alternative Program may be used in lieu of Adverse Action.
Section 7. ESTABLISHMENT OF THE OCCUPATIONAL THERAPY COMPACT COMMISSION.
A. The Compact Member States hereby create and establish a joint public agency known as the Occupational Therapy Compact Commission:
1. The Commission is an instrumentality of the Compact States.
2. Venue is proper and judicial proceedings by or against the Commission shall be brought solely and exclusively in a court of competent jurisdiction where the principal office of the Commission is located. The Commission may waive venue and jurisdictional defenses to the extent it adopts or consents to participate in alternative dispute resolution proceedings.
3.Nothing in this Compact shall be construed to be a waiver of sovereign immunity.
B. Membership, Voting, and Meetings
1. Each Member State shall have and be limited to one (1) delegate selected by that Member State’s Licensing Board.
2. The delegate shall be either:
a. A current member of the Licensing Board, who is an Occupational Therapist, Occupational Therapy Assistant, or public member; or
b. An administrator of the Licensing Board.
3. Any delegate may be removed or suspended from office as provided by the law of the State from which the delegate is appointed.
4. The Member State board shall fill any vacancy occurring in the Commission within 90 days.
5. Each delegate shall be entitled to one (1) vote with regard to the promulgation of Rules and creation of bylaws and shall otherwise have an opportunity to participate in the business and affairs of the Commission. A delegate shall vote in person or by such other means as provided in the bylaws. The bylaws may provide for delegates’ participation in meetings by telephone or other means of communication.
6. The Commission shall meet at least once during each calendar year. Additional meetings shall be held as set forth in the bylaws.
7. The Commission shall establish by Rule a term of office for delegates.
C. The Commission shall have the following powers and duties:
1. Establish a Code of Ethics for the Commission;
2. Establish the fiscal year of the Commission;
3. Establish bylaws;
4. Maintain its financial records in accordance with the bylaws;
5. Meet and take such actions as are consistent with the provisions of this Compact and the bylaws;
6. Promulgate uniform Rules to facilitate and coordinate implementation and administration of this Compact. The Rules shall have the force and effect of law and shall be binding in all Member States;
7. Bring and prosecute legal proceedings or actions in the name of the Commission, provided that the standing of any State Occupational Therapy Licensing Board to sue or be sued under applicable law shall not be affected;
8. Purchase and maintain insurance and bonds;
9. Borrow, accept, or contract for services of personnel, including, but not limited to, employees of a Member State;
10. Hire employees, elect or appoint officers, fix compensation, define duties, grant such individuals appropriate authority to carry out the purposes of the Compact, and establish the Commission’s personnel policies and programs relating to conflicts of interest, qualifications of personnel, and other related personnel matters;
11. Accept any and all appropriate donations and grants of money, equipment, supplies, materials and services, and receive, utilize and dispose of the same; provided that at all times the Commission shall avoid any appearance of impropriety and/or conflict of interest;
12. Lease, purchase, accept appropriate gifts or donations of, or otherwise own, hold, improve or use, any property, real, personal or mixed; provided that at all times the Commission shall avoid any appearance of impropriety;
13. Sell, convey, mortgage, pledge, lease, exchange, abandon, or otherwise dispose of any property real, personal, or mixed;
14. Establish a budget and make expenditures;
15. Borrow money;
16. Appoint committees, including standing committees composed of members, State regulators, State legislators or their representatives, and consumer representatives, and such other interested persons as may be designated in this Compact and the bylaws;
17. Provide and receive information from, and cooperate with, law enforcement agencies;
18. Establish and elect an Executive Committee; and
19. Perform such other functions as may be necessary or appropriate to achieve the purposes of this Compact consistent with the State regulation of Occupational Therapy licensure and practice.
D. The Executive Committee
The Executive Committee shall have the power to act on behalf of the Commission according to the terms of this Compact.
1. The Executive Committee shall be composed of nine members:
a. Seven voting members who are elected by the Commission from the current membership of the Commission;
b. One ex-officio, nonvoting member from a recognized national Occupational Therapy professional association; and
c. One ex-officio, nonvoting member from a recognized national Occupational Therapy certification organization.
2. The ex-officio members will be selected by their respective organizations.
3. The Commission may remove any member of the Executive Committee as provided in bylaws.
4. The Executive Committee shall meet at least annually.
5. The Executive Committee shall have the following Duties and responsibilities:
a. Recommend to the entire Commission changes to the Rules or bylaws, changes to this Compact legislation, fees paid by Compact Member States such as annual dues, and any Commission Compact fee charged to Licensees for the Compact Privilege;
b. Ensure Compact administration services are appropriately provided, contractual or otherwise;
c. Prepare and recommend the budget;
d. Maintain financial records on behalf of the Commission;
e. Monitor Compact compliance of Member States and provide compliance reports to the Commission;
f. Establish additional committees as necessary; and
g. Perform other duties as provided in Rules or bylaws.
E. Meetings of the Commission
1. All meetings shall be open to the public, and public notice of meetings shall be given in the same manner as required under the Rulemaking provisions in Section 10.
2. The Commission or the Executive Committee or other committees of the Commission may convene in a closed, non-public meeting if the Commission or Executive Committee or other committees of the Commission must discuss:
a. Non-compliance of a Member State with its obligations under the Compact;
b. The employment, compensation, discipline or other matters, practices or procedures related to specific employees or other matters related to the Commission’s internal personnel practices and procedures;
c. Current, threatened, or reasonably anticipated litigation;
d. Negotiation of contracts for the purchase, lease, or sale of goods, services, or real estate;
e. Accusing any person of a crime or formally censuring any person;
f. Disclosure of trade secrets or commercial or financial information that is privileged or confidential;
g. Disclosure of information of a personal nature where disclosure would constitute a clearly unwarranted invasion of personal privacy;
h. Disclosure of investigative records compiled for law enforcement purposes;
i. Disclosure of information related to any investigative reports prepared by or on behalf of or for use of the Commission or other committee charged with responsibility of investigation or determination of compliance issues pursuant to the Compact; or
j. Matters specifically exempted from disclosure by federal or Member State statute.
3. If a meeting, or portion of a meeting, is closed pursuant to this provision, the Commission’s legal counsel or designee shall certify that the meeting may be closed and shall reference each relevant exempting provision.
4. The Commission shall keep minutes that fully and clearly describe all matters discussed in a meeting and shall provide a full and accurate summary of actions taken, and the reasons therefore, including a description of the views expressed. All documents considered in connection with an action shall be identified in such minutes. All minutes and documents of a closed meeting shall remain under seal, subject to release by a majority vote of the Commission or order of a court of competent jurisdiction.
F. Financing of the Commission
1.The Commission shall pay, or provide for the payment of, the reasonable expenses of its establishment, organization, and ongoing activities.
2.The Commission may accept any and all appropriate revenue sources, donations, and grants of money, equipment, supplies, materials, and services.
3.The Commission may levy on and collect an annual assessment from each Member State or impose fees on other parties to cover the cost of the operations and activities of the Commission and its staff, which must be in a total amount sufficient to cover its annual budget as approved by the Commission each year for which revenue is not provided by other sources. The aggregate annual assessment amount shall be allocated based upon a formula to be determined by the Commission, which shall promulgate a Rule binding upon all Member States.
4.The Commission shall not incur obligations of any kind prior to securing the funds adequate to meet the same; nor shall the Commission pledge the credit of any of the Member States, except by and with the authority of the Member State.
5.The Commission shall keep accurate accounts of all receipts and disbursements. The receipts and disbursements of the Commission shall be subject to the audit and accounting procedures established under its bylaws. However, all receipts and disbursements of funds handled by the Commission shall be audited yearly by a certified or licensed public accountant, and the report of the audit shall be included in and become part of the annual report of the Commission.
6.Qualified Immunity, Defense, and Indemnification
1.The members, officers, executive director, employees and representatives of the Commission shall be immune from suit and liability, either personally or in their official capacity, for any claim for damage to or loss of property or personal injury or other civil liability caused by or arising out of any actual or alleged act, error or omission that occurred, or that the person against whom the claim is made had a reasonable basis for believing occurred within the scope of Commission employment, duties or responsibilities; provided that nothing in this paragraph shall be construed to protect any such person from suit and/or liability for any damage, loss, injury, or liability caused by the intentional or willful or wanton misconduct of that person.
2. The Commission shall defend any member, officer, executive director, employee, or representative of the Commission in any civil action seeking to impose liability arising out of any actual or alleged act, error, or omission that occurred within the scope of Commission employment, duties, or responsibilities, or that the person against whom the claim is made had a reasonable basis for believing occurred within the scope of Commission employment, duties, or responsibilities; provided that nothing herein shall be construed to prohibit that person from retaining his or her own counsel; and provided further, that the actual or alleged act, error, or omission did not result from that person’s intentional or willful or wanton misconduct.
3. The Commission shall indemnify and hold harmless any member, officer, executive director, employee, or representative of the Commission for the amount of any settlement or judgment obtained against that person arising out of any actual or alleged act, error or omission that occurred within the scope of Commission employment, duties, or responsibilities, or that such person had a reasonable basis for believing occurred within the scope of Commission employment, duties, or responsibilities, provided that the actual or alleged act, error, or omission did not result from the intentional or willful or wanton misconduct of that person.
Section 8. DATA SYSTEM
A. The Commission shall provide for the development, maintenance, and utilization of a coordinated database and reporting system containing licensure, Adverse Action, and Investigative Information on all licensed individuals in Member States.
B. A Member State shall submit a uniform data set to the Data System on all individuals to whom this Compact is applicable (utilizing a unique identifier) as required by the Rules of the Commission, including:
1. Identifying information;
2. Licensure data;
3. Adverse Actions against a license or Compact Privilege;
4. Non-confidential information related to Alternative Program participation;
5. Any denial of application for licensure, and the reason(s) for such denial;
6. Other information that may facilitate the administration of this Compact, as determined by the Rules of the Commission; and
7. Current Significant Investigative Information.
C. Current Significant Investigative Information and other Investigative Information pertaining to a Licensee in any Member State will only be available to other Member States.
D. The Commission shall promptly notify all Member States of any Adverse Action taken against a Licensee or an individual applying for a license. Adverse Action information pertaining to a Licensee in any Member State will be available to any other Member State.
E. Member States contributing information to the Data System may designate information that may not be shared with the public without the express permission of the contributing State.
F. Any information submitted to the Data System that is subsequently required to be expunged by the laws of the Member State contributing the information shall be removed from the Data System.
Section 9. RULEMAKING
A. The Commission shall exercise its Rulemaking powers pursuant to the criteria set forth in this Section and the Rules adopted thereunder. Rules and amendments shall become binding as of the date specified in each Rule or amendment.
B. The Commission shall promulgate reasonable rules in order to effectively and efficiently achieve the purposes of the Compact. Notwithstanding the foregoing, in the event the Commission exercises its rulemaking authority in a manner that is beyond the scope of the purposes of the Compact, or the powers granted hereunder, then such an action by the Commission shall be invalid and have no force and effect.
C. If a majority of the legislatures of the Member States rejects a Rule, by enactment of a statute or resolution in the same manner used to adopt the Compact within 4 years of the date of adoption of the Rule, then such Rule shall have no further force and effect in any Member State.
D. Rules or amendments to the Rules shall be adopted at a regular or special meeting of the Commission.
E. Prior to promulgation and adoption of a final Rule or Rules by the Commission, and at least thirty (30) days in advance of the meeting at which the Rule will be considered and voted upon, the Commission shall file a Notice of Proposed Rulemaking:
1. On the website of the Commission or other publicly accessible platform; and
2. On the website of each Member State Occupational Therapy Licensing Board or other publicly accessible platform or the publication in which each State would otherwise publish proposed Rules.
F. The Notice of Proposed Rulemaking shall include:
1. The proposed time, date, and location of the meeting in which the Rule will be considered and voted upon;
2. The text of the proposed Rule or amendment and the reason for the proposed Rule;
3. A request for comments on the proposed Rule from any interested person; and
4. The manner in which interested persons may submit notice to the Commission of their intention to attend the public hearing and any written comments.
G. Prior to adoption of a proposed Rule, the Commission shall allow persons to submit written data, facts, opinions, and arguments, which shall be made available to the public.
H. The Commission shall grant an opportunity for a public hearing before it adopts a Rule or amendment if a hearing is requested by:
1. At least twenty five (25) persons;
2. A State or federal governmental subdivision or agency; or
3. An association or organization having at least twenty five (25) members.
I. If a hearing is held on the proposed Rule or amendment, the Commission shall publish the place, time, and date of the scheduled public hearing. If the hearing is held via electronic means, the Commission shall publish the mechanism for access to the electronic hearing.
1. All persons wishing to be heard at the hearing shall notify the executive director of the Commission or other designated member in writing of their desire to appear and testify at the hearing not less than five (5) business days before the scheduled date of the hearing.
2. Hearings shall be conducted in a manner providing each person who wishes to comment a fair and reasonable opportunity to comment orally or in writing.
3. All hearings will be recorded. A copy of the recording will be made available on request.
4. Nothing in this section shall be construed as requiring a separate hearing on each Rule. Rules may be grouped for the convenience of the Commission at hearings required by this section.
J. Following the scheduled hearing date, or by the close of business on the scheduled hearing date if the hearing was not held, the Commission shall consider all written and oral comments received.
K. If no written notice of intent to attend the public hearing by interested parties is received, the Commission may proceed with promulgation of the proposed Rule without a public hearing.
L. The Commission shall, by majority vote of all members, take final action on the proposed Rule and shall determine the effective date of the Rule, if any, based on the Rulemaking record and the full text of the Rule.
M. Upon determination that an emergency exists, the Commission may consider and adopt an emergency Rule without prior notice, opportunity for comment, or hearing, provided that the usual Rulemaking procedures provided in the Compact and in this section shall be retroactively applied to the Rule as soon as reasonably possible, in no event later than ninety (90) days after the effective date of the Rule. For the purposes of this provision, an emergency Rule is one that must be adopted immediately in order to:
1. Meet an imminent threat to public health, safety, or welfare;
2. Prevent a loss of Commission or Member State funds;
3. Meet a deadline for the promulgation of an administrative Rule that is established by federal law or Rule; or
4. Protect public health and safety.
N. The Commission or an authorized committee of the Commission may direct revisions to a previously adopted Rule or amendment for purposes of correcting typographical errors, errors in format, errors in consistency, or grammatical errors. Public notice of any revisions shall be posted on the website of the Commission. The revision shall be subject to challenge by any person for a period of thirty (30) days after posting. The revision may be challenged only on grounds that the revision results in a material change to a Rule. A challenge shall be made in writing and delivered to the chair of the Commission prior to the end of the notice period. If no challenge is made, the revision will take effect without further action. If the revision is challenged, the revision may not take effect without the approval of the Commission.
Section 10. OVERSIGHT, DISPUTE RESOLUTION, AND ENFORCEMENT
A. Oversight
1. The executive, legislative, and judicial branches of State government in each Member State shall enforce this Compact and take all actions necessary and appropriate to effectuate the Compact’s purposes and intent. The provisions of this Compact and the Rules promulgated hereunder shall have standing as statutory law.
2. All courts shall take judicial notice of the Compact and the Rules in any judicial or administrative proceeding in a Member State pertaining to the subject matter of this Compact which may affect the powers, responsibilities, or actions of the Commission.
3. The Commission shall be entitled to receive service of process in any such proceeding, and shall have standing to intervene in such a proceeding for all purposes. Failure to provide service of process to the Commission shall render a judgment or order void as to the Commission, this Compact, or promulgated Rules.
B. Default, Technical Assistance, and Termination
1. If the Commission determines that a Member State has defaulted in the performance of its obligations or responsibilities under this Compact or the promulgated Rules, the Commission shall:
a. Provide written notice to the defaulting State and other Member States of the nature of the default, the proposed means of curing the default and/or any other action to be taken by the Commission; and
b. Provide remedial training and specific technical assistance regarding the default.
2. If a State in default fails to cure the default, the defaulting State may be terminated from the Compact upon an affirmative vote of a majority of the Member States, and all rights, privileges and benefits conferred by this Compact may be terminated on the effective date of termination. A cure of the default does not relieve the offending State of obligations or liabilities incurred during the period of default.
3. Termination of membership in the Compact shall be imposed only after all other means of securing compliance have been exhausted. Notice of intent to suspend or terminate shall be given by the Commission to the governor, the majority and minority leaders of the defaulting State’s legislature, and each of the Member States.
4. A State that has been terminated is responsible for all assessments, obligations, and liabilities incurred through the effective date of termination, including obligations that extend beyond the effective date of termination.
5. The Commission shall not bear any costs related to a State that is found to be in default or that has been terminated from the Compact, unless agreed upon in writing between the Commission and the defaulting State.
6. The defaulting State may appeal the action of the Commission by petitioning the U.S. District Court for the District of Columbia or the federal district where the Commission has its principal offices. The prevailing member shall be awarded all costs of such litigation, including reasonable attorney’s fees.
C. Dispute Resolution
1. Upon request by a Member State, the Commission shall attempt to resolve disputes related to the Compact that arise among Member States and between member and non-Member States.
2. The Commission shall promulgate a Rule providing for both mediation and binding dispute resolution for disputes as appropriate.
D. Enforcement
1. The Commission, in the reasonable exercise of its discretion, shall enforce the provisions and Rules of this Compact.
2. By majority vote, the Commission may initiate legal action in the United States District Court for the District of Columbia or the federal district where the Commission has its principal offices against a Member State in default to enforce compliance with the provisions of the Compact and its promulgated Rules and bylaws. The relief sought may include both injunctive relief and damages. In the event judicial enforcement is necessary, the prevailing member shall be awarded all costs of such litigation, including reasonable attorney’s fees.
3. The remedies herein shall not be the exclusive remedies of the Commission. The Commission may pursue any other remedies available under federal or State law.
Section 11. DATE OF IMPLEMENTATION OF THE INTERSTATE COMMISSION FOR OCCUPATIONAL THERAPY PRACTICE AND ASSOCIATED RULES, WITHDRAWAL, AND AMENDMENT
A. The Compact shall come into effect on the date on which the Compact statute is enacted into law in the tenth Member State. The provisions, which become effective at that time, shall be limited to the powers granted to the Commission relating to assembly and the promulgation of Rules. Thereafter, the Commission shall meet and exercise Rulemaking powers necessary to the implementation and administration of the Compact.
B. Any State that joins the Compact subsequent to the Commission’s initial adoption of the Rules shall be subject to the Rules as they exist on the date on which the Compact becomes law in that State. Any Rule that has been previously adopted by the Commission shall have the full force and effect of law on the day the Compact becomes law in that State.
C. Any Member State may withdraw from this Compact by enacting a statute repealing the same.
1. A Member State’s withdrawal shall not take effect until six (6) months after enactment of the repealing statute.
2. Withdrawal shall not affect the continuing requirement of the withdrawing State’s Occupational Therapy Licensing Board to comply with the investigative and Adverse Action reporting requirements of this act prior to the effective date of withdrawal.
D. Nothing contained in this Compact shall be construed to invalidate or prevent any Occupational Therapy licensure agreement or other cooperative arrangement between a Member State and a non-Member State that does not conflict with the provisions of this Compact.
E. This Compact may be amended by the Member States. No amendment to this Compact shall become effective and binding upon any Member State until it is enacted into the laws of all Member States.
Section 12. CONSTRUCTION AND SEVERABILITY
This Compact shall be liberally construed so as to effectuate the purposes thereof. The provisions of this Compact shall be severable and if any phrase, clause, sentence or provision of this Compact is declared to be contrary to the constitution of any Member State or of the United States or the applicability thereof to any government, agency, person, or circumstance is held invalid, the validity of the remainder of this Compact and the applicability thereof to any government, agency, person, or circumstance shall not be affected thereby. If this Compact shall be held contrary to the constitution of any Member State, the Compact shall remain in full force and effect as to the remaining Member States and in full force and effect as to the Member State affected as to all severable matters.
Section 13. BINDING EFFECT OF COMPACT AND OTHER LAWS
A. A Licensee providing Occupational Therapy in a Remote State under the Compact Privilege shall function within the laws and regulations of the Remote State.
B. Nothing herein prevents the enforcement of any other law of a Member State that is not inconsistent with the Compact.
C. Any laws in a Member State in conflict with the Compact are superseded to the extent of the conflict.
D. Any lawful actions of the Commission, including all Rules and bylaws promulgated by the Commission, are binding upon the Member States.
E. All agreements between the Commission and the Member States are binding in accordance with their terms.
F. In the event any provision of the Compact exceeds the constitutional limits imposed on the legislature of any Member State, the provision shall be ineffective to the extent of the conflict with the constitutional provision in question in that Member State.
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An Act for a literacy tax credit
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S1870
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SD1385
| 193
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{'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-01-19T15:24:02.077'}
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[{'Id': None, 'Name': 'Vincent Lawrence Dixon', 'Type': 3, 'Details': None, 'ResponseDate': '2023-01-19T15:24:02.0933333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1870/DocumentHistoryActions
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Bill
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By Mr. Lewis (by request), a petition (accompanied by bill, Senate, No. 1870) of Vincent Lawrence Dixon for legislation for a literacy tax credit. Revenue.
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SECTION 1. The Massachusetts General Laws are hereby amended by inserting the following new chapter:
Chapter 78B Literacy Tax Credit
Section 1. An Act to create a Literacy Tax Credit (LTC), under the Laws of Massachusetts, providing for a Tax Credit, to certain qualified individuals, for specific assistance in helping individuals to gain literacy; and/or full literacy.
Section 2. The quality of literacy, learning, and education, being the specific, and proper concern of the Great and General Court since the 1630s, and 1640s, therefore, this Act is created and established, in order that the literacy, and productive economy of the people as a whole, and the many individuals of The Commonwealth, may be further improved.
Section 3. Many individuals, have some level of marginal literacy, but are otherwise definable, as being functionally illiterate, lacking a full, comprehensive literacy. It is intended by this legislation, to address, and reduce both complete illiteracy, and functional illiteracy, to the
benefit of such individuals, and our Commonwealth.
Section 4. Each person wishing to become literate, and/or fully literate, should be tested for their level of literacy and competence, by reasonable standards to be established. Each existing literate person, who wishes to participate in helping to improve literacy, can register their willingness to do so, through various recognized educational organizations; including properly accredited schools, and other appropriate organizations. Such organizations, may be qualified, and designated through appropriate regulations by the Massachusetts Department of Education.
Section 5. A Literacy Training Lesson Program (LTLP) shall be created. Any person being brought to literacy through an ‘LTLP’ shall be recognized by a Literacy Certificate (LC). The person helping to bring them to literacy, designated as a Literacy Sponsor (LS), shall be rewarded at such point, by a Literacy Tax Credit (LTC) of no less than $750, and up to $2200, such amount to be adjustable based on further analysis, and those standards, and regulations of the Massachusetts Department of Education. These amounts may be adjusted from time to time, as are modest, and reflect reasonable inflation standards such as the Consumer Price Index (CPI).
Section 6. Appropriate standards shall be set by the Massachusetts Department of Education, identifying the standards to be used, in approving those individuals, who wish to assist other individuals to become literate.
Section 7. Other relevant standards, and regulations, shall be established. Detailed recording of the results of this program, shall be kept, regularly analyzed, and publicly made available, so that the program may be measured, improved, and adjusted for effectiveness.
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An Act for a grade improvement tax credit
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S1871
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SD1420
| 193
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{'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-01-19T15:55:01.743'}
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[{'Id': None, 'Name': 'Vincent Lawrence Dixon', 'Type': 3, 'Details': None, 'ResponseDate': '2023-01-19T15:55:01.7566667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1871/DocumentHistoryActions
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Bill
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By Mr. Lewis (by request), a petition (accompanied by bill, Senate, No. 1871) of Vincent Lawrence Dixon for legislation for a grade improvement tax credit. Revenue.
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SECTION 1. The Massachusetts General Laws are hereby amended by inserting the following new chapter:
Chapter 78C. Grade Improvement Tax Credit
Section 1. An Act to create a Grade Improvement Tax Credit (GITC), under the Laws of Massachusetts, providing for a Tax Credit to certain qualified individuals, for specific assistance in helping individuals to improve their grade level of academic achievement.
Section 2. As individuals become literate, many prove to have the desire to improve themselves further. Many individuals have described certain weak bridging characteristics, in accessing learning school curriculums, that they may not have been exposed to. This Tax Credit is designed to facilitate the encouragement of competent volunteers, and their connection with those desiring continued improvement, in their knowledge and skills.
Section 3. Each person wishing to improve their grade level, should be tested for their level of competence, by reasonable standards to be established or already in recognized existence. Each existing grade level competent person, who wishes to participate in helping to improve grade level, can register their willingness to do so, through various recognized educational organizations; including properly accredited schools, and other appropriate organizations. Such organizations, may be qualified, and designated through appropriate regulations, by the Massachusetts Department of Education.
Section 4. A Grade Improvement Tax Credit, shall be created. Any person being brought to an improvement of at least one grade, shall also accrue to their Assisting Sponsor (AS) a Grade Improvement Tax Credit, of no less than $750, and up to $2200, such amount to be adjustable based on further analysis, and those standards, and regulations of the Massachusetts Department of Education. These amounts may be adjusted from time to time, as are modest, and reflect reasonable inflation standards, such as the Consumer Price Index (CPI).
Section 5. Appropriate standards shall be set by the Massachusetts Department of Education, identifying the standards to be used, in approving those individuals, who wish to assist other individuals to improve their grade level of capability.
Section 6. Other relevant standards, and regulations, shall be established. Detailed recording of the results of this program, shall be kept, and regularly analyzed, so that the program may be measured, improved, and adjusted for effectiveness.
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An Act relative to the taxation of cider
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S1872
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SD257
| 193
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{'Id': 'JBL0', 'Name': 'Joan B. Lovely', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBL0', 'ResponseDate': '2023-01-11T13:24:18.19'}
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[{'Id': 'JBL0', 'Name': 'Joan B. Lovely', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBL0', 'ResponseDate': '2023-01-11T13:24:18.19'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1872/DocumentHistoryActions
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Bill
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By Ms. Lovely, a petition (accompanied by bill, Senate, No. 1872) of Joan B. Lovely for legislation relative to the taxation of cider. Revenue.
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SECTION 1. Section 21 of chapter 138 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking out, in lines 20 and 21, the words “six per cent of alcohol by weight” and inserting in place thereof the following words:- 8 1/2 per cent alcohol by volume.
SECTION 2. Said section 21 of said chapter 138, as so appearing, is hereby further amended by striking out, in line 25, the word “six” and inserting in place thereof the following figure:- 8 1/2.
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