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An Act to establish a lifelong learning and training program
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S1873
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SD1908
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{'Id': 'PWM0', 'Name': 'Paul W. Mark', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PWM0', 'ResponseDate': '2023-01-19T21:46:02.087'}
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[{'Id': 'PWM0', 'Name': 'Paul W. Mark', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PWM0', 'ResponseDate': '2023-01-19T21:46:02.0866667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1873/DocumentHistoryActions
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Bill
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By Mr. Mark, a petition (accompanied by bill, Senate, No. 1873) of Paul W. Mark for legislation to establish a Lifelong Learning and Training Account program. 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 35DDD the following section:-
Section 35EEE. There shall be established and set up on the books of the commonwealth a Lifelong Learning and Training Fund, which shall be administered by the department of career services, established in section 1 of chapter 23H. The fund shall be credited with:
(i) any appropriations, bond proceeds or other monies authorized or transferred by the general court and specifically designated to be credited to the fund;
(ii) gifts, grants and other private contributions designated to be credited to the fund;
(iii) all other amounts credited or transferred to the fund from any other fund or source; and
(iv) interest or investment earnings on any such monies. Amounts credited to the fund may be expended by the department, without further appropriation, to provide matching contributions not to exceed $2,000 annually to Lifelong Learning and Training Accounts, established pursuant to section 12 of chapter 23H of the general laws.
The unexpended balance in the fund at the end of a fiscal year shall not revert to the general fund but shall remain available for expenditure in subsequent fiscal years. No expenditure made from the fund shall cause the fund to become deficient at any point.
SECTION 2. Chapter 23H of the general laws, as appearing in the 2020 edition, is hereby amended by ending at the end thereof the following section:-
Section 12. (a) As used in this chapter, the following words shall, unless the context clearly requires otherwise, have the following meanings:
“Administrator”, the person or entity within the department of career services tasked with overseeing and maintaining the Lifelong Learning and Training Account program.
“Department”, the department of career services.
“Designated beneficiary”, an individual participating in the Lifelong Learning and Training Account program who shall receive any funds paid into said individual’s Lifelong Learning and Training Account.
“Lifelong Learning and Training Account” or “Account”, an account set up to allow for contributions from a designated beneficiary or employer as well as from government matching funds to be used for the purpose of funding qualified workforce training expenditures for said beneficiary.
“Lifelong Learning and Training Account program” or “Program”, a program under which the designated beneficiary of a Lifelong Learning and Training Account or their employer may make contributions to said account established for the purpose of funding qualified workforce training expenditures of said beneficiary pursuant to the requirements of this section. Government matching funds may also be included in contributions to said account.
“Qualified workforce training expenditure”, any expenditure for accredited workforce training where a designated beneficiary may obtain an industry-recognized certificate or certification, license, or associates or baccalaureate degree, provided through a recognized institution, including, but not limited to a vocational or technical school established under chapter 74, a community college as defined in section 10 of chapter 15A of the general laws, a workforce organization or trade association, a labor organization, or any other organization with industry-recognized credentials. Any qualified workforce training expenditure shall be approved by the department.
(b)(1) There is hereby established a Lifelong Learning and Training Account program where any designated beneficiary or their employer may make contributions to an individual Lifelong Learning and Training Account created for the purpose of the distribution of funds for qualified workforce training expenditures of said beneficiary. Said program shall be established by the department, which shall appoint an administrator to oversee and maintain said program.
(2) In order to participate, a designated beneficiary shall have an adjusted gross income of not more than $75,000 in any taxable year. Each designated beneficiary shall have a separate Lifelong Learning and Training Account, the total of which shall not exceed $10,000.
(3) During each taxable year, no contributions may be made by a designated beneficiary in excess of $2,000, including any funds contributed by the employer of said beneficiary, beginning once the beneficiary attains the age of 18 years.
(4) The allowable contributions of a Lifelong Learning and Training Account shall follow the designated beneficiary from one employer to the next, as well as during all periods of unemployment.
(c)(1) There shall be a Lifelong Learning and Training Account Fund, pursuant to section 35EEE of chapter 10 of the general laws, for the purpose of providing matching government contributions to a designated beneficiary under the Lifelong Learning and Training Account program. Said matching amount shall not exceed $2,000 annually. Any distribution to a designated beneficiary’s Lifelong Learning and Training Account from said fund shall first be utilized prior to any personal or employer amounts transferred to said account or any additional earnings acquired. The treasurer of the commonwealth, in conjunction with the department, shall transfer to the account of any designated beneficiary under a Lifelong Learning and Training Account program an amount equal to any amounts contributed to said account by said beneficiary or their employer, not to exceed $2,000 annually. Any funds transferred to the Lifelong Learning and Training Account of a designated beneficiary under this section shall be transferred by the treasurer of the commonwealth, in conjunction with the department, as soon as is practicable following any contribution to said account by said beneficiary or their employer.
(2) If the total amount of any transfers made by the treasurer of the commonwealth, in conjunction with the department, to the account of a designated beneficiary pursuant to subsection (b) during an applicable taxable year exceeds the dollar amount allowed under subsection (b)(3) or the total amount allowed in a Lifelong Learning and Training Account under subsection (b)(2), said excess shall be returned to the Lifelong Learning and Training Account fund.
(d) Any distribution for qualified workforce training under a Lifelong Learning and Training Account program from amounts transferred pursuant to this section shall be made by the administrator of said program, as designated by the department, directly to the entity providing qualified workforce training to the designated beneficiary, as described in this section. Said administrator shall make distributions either directly to a qualified workforce training program, which provides training to the designated beneficiary, or to reimburse the designated beneficiary for any qualified workforce training expenditures incurred by said beneficiary, provided that the beneficiary has supplied the administrator with any documentation as is deemed necessary to ensure compliance with this section. No amounts transferred pursuant to this paragraph to any account of a designated beneficiary under a Lifelong Learning and Training Account program may be distributed for any purpose other than for payment or reimbursement of qualified workforce training expenditures.
(e) The administrator shall maintain all pertinent information relative to each Lifelong Learning and Training Account, including the amount of any distribution from the account of a beneficiary and the total amount remaining in said account, and provide said information, including in aggregate, to the department and the beneficiary whenever requested.
(f) At the beginning of each applicable taxable year, the total amount of available funds in the account of the designated beneficiary, which were contributed by the designated beneficiary, their employer, or through matching government funds and any earnings thereon, shall remain with said beneficiary.
(g) On or before December 1 of each year, the department shall submit a report to the house and senate committee on ways and means, the house and senate chairs of the joint committee on economic development and emerging technologies, the house and senate chairs of the joint committee on labor and workforce development, and the clerks of the house of representatives and senate evaluating the implementation and outcome of the Lifelong Learning and Training Account program established pursuant this section. Said report shall include, but not be limited to (i) a list of those workers utilizing said program based on geographic location, type of employment, and level of education; (ii) an assessment of the impact of said accounts on worker training and mobility; (iii) a list of all qualified training programs utilized in conjunction with distributions from said accounts; (iv) the total cost of matching funds from the commonwealth used for said program; and (v) anything else the department deems necessary.
(h) The department, in conjunction with the treasurer of the commonwealth and other department or office deemed applicable, shall conduct a public information campaign to inform the public of the availability of the Lifelong Learning and Training Account programs.
SECTION 3. Subsection (a) of section 3B of chapter 62 of the general laws, as appearing in the 2018 official edition, is hereby amended by inserting at the end thereof the following new paragraph:-
(20) An amount equal to the amount expended in such taxable year for a contribution or contributions by a designated beneficiary, as defined in section 12 of chapter 23H of the general laws, or an employer of said beneficiary to a Lifelong Learning and Training Account of a designated beneficiary, established by the commonwealth or any instrumentality or authority thereof. In the case of a single person or a married person filing a separate return or a head of household, the total amount deducted in such taxable year shall not exceed $2,000. In the case of a married couple filing a joint return, the total amount deducted in such taxable year shall not exceed $4,000.
SECTION 4. Notwithstanding any other provision of this act, the department of career services and the commissioner of the department of revenue shall promulgate regulations as necessary to carry out the intended purposes of this act.
SECTION 5. This act shall take effect beginning on January 1, 2024.
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An Act establishing a tax deduction for donations to public colleges and universities
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S1874
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SD1914
| 193
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{'Id': 'PWM0', 'Name': 'Paul W. Mark', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PWM0', 'ResponseDate': '2023-01-19T14:13:04.03'}
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[{'Id': 'PWM0', 'Name': 'Paul W. Mark', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PWM0', 'ResponseDate': '2023-01-19T14:13:04.03'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1874/DocumentHistoryActions
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Bill
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By Mr. Mark, a petition (accompanied by bill, Senate, No. 1874) of Paul W. Mark for legislation to establish a tax deduction for donations to public colleges and universities. Revenue.
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Paragraph (a) of part B of section 3 of chapter 62 of the General Laws, as so appearing in the 2016 official edition, is amended by inserting after subparagraph (19) the following subparagraph:-
(20) An amount donated to a public institution of higher education foundation, as defined by section 5 of chapter 15A.
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An Act to require public disclosures by publicly-traded corporate taxpayers
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S1875
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SD1038
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{'Id': 'L M0', 'Name': 'Liz Miranda', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/L%20M0', 'ResponseDate': '2023-01-18T18:52:49.033'}
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[{'Id': 'L M0', 'Name': 'Liz Miranda', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/L%20M0', 'ResponseDate': '2023-01-18T18:52:49.0333333'}, {'Id': 'E_U1', 'Name': 'Erika Uyterhoeven', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/E_U1', 'ResponseDate': '2023-02-08T13:40:01.92'}, {'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-02-08T13:40:01.92'}, {'Id': 'SND0', 'Name': 'Sal N. DiDomenico', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SND0', 'ResponseDate': '2023-02-08T13:40:01.92'}, {'Id': 'MDB0', 'Name': 'Michael D. Brady', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MDB0', 'ResponseDate': '2023-02-08T13:40:01.92'}, {'Id': 'JRO0', 'Name': 'Jacob R. Oliveira', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JRO0', 'ResponseDate': '2023-02-08T13:40:01.92'}, {'Id': 'LME0', 'Name': 'Lydia Edwards', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/LME0', 'ResponseDate': '2023-02-08T13:40:01.92'}, {'Id': 'M_C1', 'Name': 'Mike Connolly', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C1', 'ResponseDate': '2023-02-08T13:40:01.92'}, {'Id': 'JAC0', 'Name': 'Julian Cyr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JAC0', 'ResponseDate': '2023-02-07T13:08:08.2766667'}, {'Id': 'RLR0', 'Name': 'Rebecca L. Rausch', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RLR0', 'ResponseDate': '2023-02-07T13:07:54.9966667'}, {'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-02-13T11:54:01.68'}, {'Id': 'A_G0', 'Name': 'Adam Gomez', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/A_G0', 'ResponseDate': '2023-02-21T16:22:41.34'}, {'Id': 'DAS1', 'Name': 'Danillo A. Sena', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DAS1', 'ResponseDate': '2023-03-02T10:05:21.0533333'}, {'Id': 'PDJ0', 'Name': 'Patricia D. Jehlen', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PDJ0', 'ResponseDate': '2023-03-02T10:05:21.0533333'}, {'Id': 'RAM1', 'Name': 'Rita A. Mendes', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RAM1', 'ResponseDate': '2023-04-12T08:44:54.9966667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1875/DocumentHistoryActions
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Bill
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By Ms. Miranda, a petition (accompanied by bill, Senate, No. 1875) of Liz Miranda, Rebecca L. Rausch, Julian Cyr, Erika Uyterhoeven and other members of the General Court for legislation to require public disclosures by publicly-traded corporate taxpayers. Revenue.
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SECTION 1. Section 83 of chapter 62C of the General Laws, as appearing in the 2016 Official Edition, is hereby amended by striking from the last sentence of subsection (a) the words, “; but the report or amended report shall be available for public inspection only after the state secretary has expunged the name of the taxpayer and the location, including street address, of the taxpayer’s principal office as required by subsection (n)”
SECTION 2. Said Section 83, as so appearing, is further amended by striking the period at the end of subsection (m) and replacing it with the following: -- , together with a list of any corporations required to file in the preceding year that failed to file a report in that year.
SECTION 3. Said Section 83, as so appearing, is further amended by striking subsection (n) and replacing it with the following: -- (n) The state secretary shall make all information contained in the reports required under this section for all filing corporations available to the public on an ongoing basis in the form of a searchable database accessible through the internet. The state secretary shall make available and set charges that cover the cost to the state of providing copies on appropriate computer-readable media of the entire database for reports filed during each calendar year, as well as hard copies of an individual annual report for a specific corporation. No report for any corporation for a particular tax year shall be publicly available until the first day of the third calendar year that follows the calendar year in which the particular tax year ends.
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An Act protecting homeowners from unfair tax lien practices by cities and towns
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S1876
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SD2129
| 193
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{'Id': 'MCM0', 'Name': 'Mark C. Montigny', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MCM0', 'ResponseDate': '2023-01-18T16:03:55.707'}
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[{'Id': 'MCM0', 'Name': 'Mark C. Montigny', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MCM0', 'ResponseDate': '2023-01-18T16:03:55.7066667'}, {'Id': 'AFC1', 'Name': 'Antonio F. D. Cabral', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AFC1', 'ResponseDate': '2023-02-02T13:35:55.7433333'}, {'Id': 'C_H1', 'Name': 'Christopher Hendricks', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/C_H1', 'ResponseDate': '2023-02-02T14:24:14.9066667'}, {'Id': 'CMM1', 'Name': 'Christopher M. Markey', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CMM1', 'ResponseDate': '2023-02-02T11:10:15.1166667'}, {'Id': 'SLG1', 'Name': 'Susannah M. Whipps', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SLG1', 'ResponseDate': '2023-02-02T15:25:50.9633333'}, {'Id': 'WFT0', 'Name': 'Walter F. Timilty', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/WFT0', 'ResponseDate': '2023-02-08T14:12:18.7533333'}, {'Id': 'JFK0', 'Name': 'John F. Keenan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JFK0', 'ResponseDate': '2023-02-09T16:41:35.2933333'}, {'Id': 'L_S1', 'Name': 'Lindsay N. Sabadosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/L_S1', 'ResponseDate': '2023-02-03T11:28:30.22'}, {'Id': 'MOM0', 'Name': 'Michael O. Moore', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MOM0', 'ResponseDate': '2023-02-15T16:16:16.72'}, {'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-02-17T09:13:15.5333333'}, {'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-03-28T11:01:02.7466667'}, {'Id': 'LME0', 'Name': 'Lydia Edwards', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/LME0', 'ResponseDate': '2023-09-01T10:03:39.0666667'}, {'Id': 'AJS1', 'Name': 'Adam Scanlon', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AJS1', 'ResponseDate': '2023-09-25T10:11:57.7066667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1876/DocumentHistoryActions
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Bill
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By Mr. Montigny, a petition (accompanied by bill, Senate, No. 1876) of Mark C. Montigny, Christopher M. Markey, Antonio F. D. Cabral, Christopher Hendricks and other members of the General Court for legislation to protect homeowners from unfair tax lien practices by cities and towns. Revenue.
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SECTION 1. Section 2 of chapter 60 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by adding the following paragraph:-
The filing fees paid by any municipality for recording any documents pursuant to this chapter shall be $30.
SECTION 2. Subsection (c) of section 2C of said chapter 60, as so appearing, is hereby amended by striking out paragraph (1) and inserting in place thereof the following paragraph:-
(1) The sale of tax receivables shall be by public sale to the most responsible and responsive offeror taking into consideration the following evaluation criteria: (i) the price proposed by the offeror; (ii) the offeror’s qualifications and experience; (iii) the offeror’s plan for communicating with the taxpayers; (iv) whether the offeror has a regular place of business in the commonwealth; (v) whether the offeror is in good standing with the department of revenue; (vi) only those offerors that are licensed as debt collectors by the commonwealth shall be eligible to participate in this sale; and (vii) other criteria determined by the commissioner and the municipality. The sale shall provide for the option to purchase subsequent tax receivables subject to subsection (h) and any regulations that may be promulgated by the commissioner pursuant thereto.
SECTION 3. Said subsection (c) of said subsection 2C of said chapter 60, as so appearing, is hereby further amended by striking out paragraph (9) and inserting in place thereof the following paragraph:-
(9) A purchaser owning any tax receivable (“tax purchaser”) shall give notice to a taxpayer within 12 business days of purchasing said tax receivable and to the appropriate municipality of the name, address, telephone number and preferred method of communication with said purchaser and any service agent acting on behalf of said purchaser within 12 business days of purchasing said tax receivable and where the land is residential such notice shall be served in the manner required by law for the service of subpoenas on witnesses in civil cases and shall include a uniform notice approved by the attorney general, in language understandable by a least sophisticated consumer, together with a notice in the 5 most common languages in the commonwealth that this notice affects important legal rights and should be translated immediately and such notice shall state:
(i) that a complaint to foreclose the tax title may be filed on or after a specific date;
(ii) that the tax title has been sold to a third party;
(iii) why the property was taken and that the owner may redeem the property and the date when the redemption period expires;
(iv) the components of the amount required to redeem the property and the procedure for redemption;
(v) that if a complaint to foreclose the tax title is filed and the owner does not respond by filing an answer the court may enter an order defaulting the owner;
(vi) that if a complaint to foreclose the tax title is filed, the owner may respond by filing an answer that requests that the court set the terms by which the owner may redeem the property;
(vii) that if the property is not redeemed, the town or tax purchaser is entitled to receive an order from the land court that completes a transfer of ownership of the property to the town or said purchaser and permanently eliminates any rights the owner has in the property;
(viii) that if the property is not redeemed, the property may be sold at auction and the owner will likely lose significant equity in the property, together with the name, address, telephone number and preferred method of communication with said purchaser and any service agent acting on behalf of said purchaser; and
(ix) that upon request by the taxpayer, the municipality shall furnish a copy of such information to the taxpayer within 12 business days of receiving such request.
Whenever the tax tax purchaser or the service agent of such tax receivables shall change, the new purchaser or service agent shall provide the notice required herein within 12 business days of the effective date of such change.
SECTION 4. Said section 2C of said chapter 60, as so appearing, is hereby further amended by adding the following subsection:-
(k) If the purchaser of a tax receivable on any parcel of real estate subsequently forecloses upon the property, it shall request that the land court approve all reasonable expenses it has incurred and shall provide a notice to the former owner of the right to redeem for this amount within 1 year. If the land is residential such notice shall be served in the manner required by law for the service of subpoenas on witnesses in civil cases and shall include a uniform notice approved by the attorney general, in language understandable by a least sophisticated consumer, together with a notice in the 5 most common languages in the commonwealth that this notice affects important legal rights and should be translated immediately and such notice shall state the following:- (i) that the land has been foreclosed upon and may be redeemed for a specific amount by a date certain that shall be listed, and shall attach all documents filed at land court related to the foreclosure of the property and (ii) that if it is not redeemed it will be sold at public auction.
If the land is redeemed, the foreclosing entity shall take whatever action is necessary to vacate and rescind the foreclosure in land court and record that the title has been redeemed by filing a document at the registry of deeds for the district in which the land lies entitled “Satisfaction of Tax Title Liability.”
If the land is not redeemed within 1 year, then the foreclosing entity shall publish a notice of auction of the land in each of 3 successive weeks, the first publication of which shall be not less than 21 days before the day of sale, in a newspaper published in the city or town where the land lies or in a newspaper with general circulation in the city or town where the land lies and notice of the sale has been sent at least 14 days prior to the date of sale by registered mail to the owner or owners of record of the last deed prior to the tax taking, to the address set forth in section 61 of chapter 185, if the land is then registered or, in the case of unregistered land, to the address of the owner or owners as given on the deed or on the petition for probate by which the owner or owners acquired title, if any, or if in either case no owner appears, then mailed by registered mail to the address to which the tax collector last sent the tax bill for the premises scheduled to be sold.
If the tax purchaser sells the land at auction, the balance of any proceeds above and beyond reasonable expenses as approved by the land court shall be returned to the former owner. A detailed accounting of these expenses will be provided by the tax purchaser within 60 days of such sale.
SECTION 5. Section 16 of said chapter 60, as so appearing, is hereby amended by striking out, in lines 2 to 3, inclusive, the words “or arresting him for his tax”
SECTION 6. Said section 16 of said chapter 60, as so appearing, is hereby further amended by striking out the seventh sentence and inserting in place thereof the following sentence:- Demand shall be made by the collector by mailing the same to the last or usual place of business or abode, or to the address best known to him or her, and failure to receive the same shall not invalidate a tax or any proceedings for the enforcement or collection of the same; provided, that if the land is residential a uniform notice approved by the attorney general, in language understandable by a least sophisticated consumer, together with a notice in the 5 most common languages in the commonwealth shall be used that states that this notice affects important legal rights and should be translated immediately, and provides clear notice that the non-payment of property taxes can result in the taking of the property and that the property owner may be eligible for exemptions, abatements and tax deferrals and other assistance and should contact the collector of taxes office together with the address, telephone number, email address, if available, and internet address for further information.
SECTION 7. Said chapter 60 is hereby further amended by striking out section 52 and inserting in place thereof the following section:-
Section 52. Cities and towns may make regulations for the possession, management and sale of land purchased or taken for taxes, not inconsistent with law, regulations promulgated by the department of revenue or the right of redemption. The treasurer of any city or town holding 1 or more tax titles may assign and transfer such tax title or titles, individually or bundled, to the highest bidder after a public auction, after having given 60 days' notice of the time and place of such public auction by publication, which shall conform to the requirements of section 40, and having posted such notice in 2 or more convenient and public places in said city or town, provided that the sum so paid for such assignment is not less than the amount necessary for redemption, and may execute and deliver on behalf of the city or town any instrument necessary therefor. Only those bidders that are licensed as debt collectors by the commonwealth shall be eligible to participate in this sale. Regardless of whether the assignment is pursuant to this section or section 2C, the treasurer shall send notice of the intended assignment to the owner of record of each parcel at his or her last known address not less than 10 days prior to the assignment, where the land is residential such notice shall be served in the manner required by law for the service of subpoenas on witnesses in civil cases and shall include a uniform notice approved by the attorney general, together with a notice in the 5 most common languages in the commonwealth that this notice affects important legal rights and should be translated immediately in language understandable by a recipient with a least sophisticated consumer that the treasurer intends to sell the tax title to the homeowner's property and provides clear notice that the non-payment of property taxes can result in the loss of the property and that the property owner may be eligible for exemptions, abatements and tax deferrals and other assistance and should contact the collector of taxes office together with the telephone number, email address, if available, and internet address for further information.
The instrument of assignment shall be in a form approved by the commissioner and shall be recorded within 60 days from its date and if so recorded shall provide a rebuttable presumption as to all facts essential to its validity. The instrument of assignment shall, for each parcel assigned thereunder, state the amount for which the tax title on the parcel could have been redeemed on the date of the assignment, separately stating for each parcel the principal amount and the total interest accrued until the date of assignment. The principal amount shall be the sum of the amounts for which the parcel was taken and amounts subsequently certified under section 61 and costs of service if applicable.
Except as hereinafter otherwise provided, all provisions of law applicable in cases where the original purchaser at a tax sale is another than the city or town shall thereafter apply in the case of such an assignment, as if the assignee had been a tax purchaser for the original sum at the original sale or at a sale made at the time of the taking and had paid to the city or town the subsequent taxes and charges included in the sum paid for the assignment. Any extension of the time within which foreclosure proceedings may not be instituted granted by a municipality’s treasurer prior to assignment shall be included in the language of sale and be binding upon the assignee. If the land is not redeemed within 1 year, then the foreclosing entity shall publish a notice of auction of the land in each of 3 successive weeks, the first publication of which shall be not less than 21 days before the day of sale, in a newspaper published in the city or town where the land lies or in a newspaper with general circulation in the city or town where the land lies and notice of the sale has been sent by registered mail to the owner or owners of record. If the purchaser sells the land at auction, the balance of any proceeds above and beyond reasonable expenses as approved by the land court shall be returned to the owner with a detailed accounting of these expenses within 60 days of such sale. If the land is redeemed, the foreclosing entity shall take whatever action is necessary to vacate and rescind the foreclosure in land court and record that the title has been redeemed by filing a document at the county registry of deeds entitled “Satisfaction of Tax Title Liability”.
SECTION 8. Section 53 of said chapter 60, as so appearing, is hereby amended by inserting after the word “published,”, in line 6, inclusive, the following words:- where the land is residential such notice shall be served in the manner required by law for the service of subpoenas on witnesses in civil cases and published.
SECTION 9. Said section 53 of said chapter 60, as so appearing, is hereby further amended by adding the following paragraph:-
Where the land is residential all notices sent pursuant to this section shall include a uniform notice approved by the attorney general, together with a notice in the five most common languages in the commonwealth that this notice affects important legal rights and should be translated immediately. Such notice shall state in language understandable by a least sophisticated consumer:
(i)That a complaint to foreclose the tax title may be filed on or after a specific date;
(ii)That the tax title may be sold to a third party;
(iii)Why the property was taken and that the owner may redeem the property and the date when the redemption period expires;
(iv)The components of the amount required to redeem the property and the procedure for redemption;
(v)That if a complaint to foreclose the tax title is filed and the owner does not respond by filing an answer the court may enter an order defaulting the order;
(vi)That if a complaint to foreclose the tax title is filed, the owner may respond by filing an answer that requests that the court set the terms by which the owner may redeem the property;
(vii)That if the property is not redeemed, the town or tax purchaser is entitled to receive an order from the land court that completes a transfer of ownership of the property to the town or said purchaser and permanently eliminates any rights the owner has in the property; and
(viii)That if the property is not redeemed, the property may be sold at auction and the owner will likely loses significant equity in the property.
SECTION 10. Said chapter 60 is hereby further amended by striking out section 62A and inserting in place thereof the following section:-
Section 62A. Municipalities may by bylaw or ordinance authorize payment agreements between the treasurer and persons entitled to redeem parcels in tax title. Such agreements shall be for a maximum term of no more than 10 years and may waive not more than 50 per cent of the interest that has accrued on the amount of the tax title account unless someone aged 60 or older or whose primary source of income is disability benefits is on the deed for the parcel and the parcel is his or her primary residence, in which case 75 percent of the interest that has accrued on the amount of the tax title may be waived, subject to such lower limit as the ordinance or bylaw may specify. An ordinance or bylaw under this section shall provide for such agreements and waivers uniformly for classes of tax titles defined in the ordinance or bylaw. Any such agreement must require a minimum payment at the inception of the agreement of 25 percent of the amount needed to redeem the parcel unless someone aged 60 or older or whose primary source of income is disability benefits is on the deed for the parcel and the parcel is his or her primary residence, in which case the minimum payment shall be no less than 10 percent of the amount needed to redeem the parcel of the interest that has accrued on the amount of the tax title may be waived, subject to such lower limit as the ordinance or bylaw may specify. During the term of the agreement the treasurer may not bring an action to foreclose the tax title unless payments are not made in accordance with the schedule set out in the agreement or timely payments are not made on other amounts due to the municipality that are a lien on the same parcel.
SECTION 11. Said chapter 60 is hereby further amended by striking out section 64 and inserting in place thereof the following section:-
Section 64. The title conveyed by a tax collector's deed or by a taking of land for taxes shall be absolute after foreclosure of the right of redemption by decree of the land court as provided in this chapter. The land court shall have exclusive jurisdiction of the foreclosure of all rights of redemption from titles conveyed by a tax collector's deed or a taking of land for taxes, in a proceeding provided for in sections 65 to 75, inclusive. Except if the title was conveyed to a third party pursuant to section 2C or 52 then the title may be redeemed within 1 year of the foreclosure.
SECTION 12. Section 65 of said chapter 60, as so appearing, is hereby amended by striking out, in line 4, the words “after six months,” and inserting in place thereof the following words:- after 12 months.
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An Act clarifying occupancy excise and internet hotel room resellers
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S1877
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SD2132
| 193
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{'Id': 'MCM0', 'Name': 'Mark C. Montigny', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MCM0', 'ResponseDate': '2023-01-18T14:09:16.337'}
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[{'Id': 'MCM0', 'Name': 'Mark C. Montigny', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MCM0', 'ResponseDate': '2023-01-18T14:09:16.3366667'}]
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Bill
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By Mr. Montigny, a petition (accompanied by bill, Senate, No. 1877) of Mark C. Montigny for legislation to clarify occupancy excise and internet hotel room resellers. Revenue.
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Section 5 of Chapter 64G, as appear in the 2020 Official Edition, is hereby amended by inserting at the end thereof the following:- ; provided, however, that the excise shall apply to whatever dollar amount is held out to the occupant as the cost of the rent, including any charges or fees included in the rent which are not separately itemized; provided further, that the excise shall not apply to any fees or charges which are separately itemized from the rent.
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An Act to increase the commuter tax deduction to reflect rising costs
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S1878
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SD2167
| 193
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{'Id': 'MCM0', 'Name': 'Mark C. Montigny', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MCM0', 'ResponseDate': '2023-01-11T11:55:33.427'}
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[{'Id': 'MCM0', 'Name': 'Mark C. Montigny', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MCM0', 'ResponseDate': '2023-01-11T11:55:33.4266667'}]
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Bill
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By Mr. Montigny, a petition (accompanied by bill, Senate, No. 1878) of Mark C. Montigny for legislation to increase the commuter tax deduction to reflect rising costs. Revenue.
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SECTION 1. Section 3(B)(a)(15) of Chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking the paragraph and inserting in place thereof the following paragraph:-
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 $1000. 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 $1000 for each individual. Individuals purchasing weekly or monthly passes for the commuter rail may deduct an additional 10 percent of their yearly costs, not to exceed an additional $500 deducted for each individual.
SECTION 2. The commissioner of revenue shall adopt regulations necessary for the implementation of this act.
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An Act relative to the relief of mortgage debt
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S1879
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SD2192
| 193
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{'Id': 'MCM0', 'Name': 'Mark C. Montigny', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MCM0', 'ResponseDate': '2023-01-05T15:50:32.083'}
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[{'Id': 'MCM0', 'Name': 'Mark C. Montigny', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MCM0', 'ResponseDate': '2023-01-05T15:50:32.0833333'}, {'Id': 'AJP1', 'Name': 'Angelo J. Puppolo, Jr.', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AJP1', 'ResponseDate': '2023-02-02T10:17:21.9533333'}, {'Id': 'DAL1', 'Name': 'David Henry Argosky LeBoeuf', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DAL1', 'ResponseDate': '2023-02-23T15:44:27.37'}]
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Bill
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By Mr. Montigny, a petition (accompanied by bill, Senate, No. 1879) of Mark C. Montigny, Angelo J. Puppolo, Jr. and David Henry Argosky LeBoeuf 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 inserting after the word “law” in line 189 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, 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 within 180 days of the effective date of this act.
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An Act establishing a manicurist industry minimum standards advisory board
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S188
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SD1045
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{'Id': 'L M0', 'Name': 'Liz Miranda', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/L%20M0', 'ResponseDate': '2023-01-18T18:27:45.53'}
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[{'Id': 'L M0', 'Name': 'Liz Miranda', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/L%20M0', 'ResponseDate': '2023-01-18T18:27:45.53'}, {'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-02-14T12:37:15.8566667'}, {'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-02-21T15:18:12.6'}]
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Bill
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By Ms. Miranda, a petition (accompanied by bill, Senate, No. 188) of Liz Miranda, Jason M. Lewis and James B. Eldridge for legislation to establish a manicurist industry minimum standards advisory board. Consumer Protection and Professional Licensure.
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SECTION 1. There shall be a Manicurist Industry Minimum Standards Advisory Board to study and make recommendations to the senate and house of representatives, the division of occupational licensure, and the executive office of labor and workforce development regarding establishing industry-wide minimum standards on wages, benefits, working hours, training, and working conditions affecting the health, safety, and employment of workers in nail salons, also known as Manicurist salons as defined in G.L. Ch. 112, Section 87T.
SECTION 2. The advisory board shall consist of fifteen members:
3 persons who shall serve in an ex officio capacity, 1 of whom is the secretary of the executive office of workforce and development, or their designee, and who shall serve as chair, 1 person of whom is the commissioner of the division of occupational licensure, or their designee, and 1 person of whom is the executive director of the Vietnamese American Initiative for Development, or their designee.
5 persons to be appointed by the governor, 1 person of whom shall be an expert in occupational safety and health, 1 person of whom shall be an expert in economic development strategies for under-resourced businesses or small business support development, and 3 of whom are owners of licensed shops as defined in G.L. Ch. 112, Section 87AA and none of whom was cited for violation of state or federal wage and hour laws in the 2 years prior to appointment, of which 1 of whom must be certified as a disadvantaged business enterprise at the time of appointment and 1 of whom employs 5 or fewer employees within the commonwealth, 1 of whom employs 25 or fewer employees, and 1 of whom employs fewer than 150 employees within the commonwealth;
7 persons to be appointed by the attorney general, 1 of whom is an expert in economic research in the manicurist industry or similar low-wage service industry, 1 of whom with a background in representing or organizing workers in workforce development, labor relations and rights, or a community support organization serving low-wage workers in the manicurist industry, 1 of whom with a background in training or supporting the workforce development of manicurists, 1 person of whom shall be an expert in women-owned, minority businesses, and 3 of whom are employed and licensed as manicurists at the time of their appointment and reflect the demographic and geographic background of manicurist workers in the commonwealth, and who have at least 2 years of relevant experience, provided, however, that no more than 2 are employed or living in the city of Boston at the time of their appointment..
SECTION 3. The board shall monitor, recommend, give testimony, and report on assessment of fair living wages and gratuities, benefits, training, and improvement of workplace conditions and safety in the Manicurist industry, except for the adjudication of particular claims or complaints. Its powers include the issuance of reports, recommendations for legislation and policies, regulations, and programs, the conducting of research, and the collecting of data from public and private sources.
Initial recommendations to the senate and house of representatives, the division of occupational licensure, and the executive office of labor and workforce development shall be submitted by the board to the clerk of the senate and the clerk of the house not more than eighteen months from the effective date of this act.
SECTION 4. Appointed members of the board shall serve for terms of 2 years and may be reappointed to one additional term. Members of the board shall serve without compensation but shall be reimbursed for their expenses actually and necessarily incurred in the discharge of their official duties. Members of the board shall not be state employees under chapter 268A by virtue of their service on the board. To take action at a meeting, a majority of the members of the board present and voting shall constitute a quorum. The chair shall not vote on matters unless in the case of tie among voting members.
SECTION 5. The chair shall appoint subcommittees in order to expedite the work of the board; provided, however, that the chair shall appoint: (i) a subcommittee on health and safety to develop recommendations on workplace safety, anti-hate initiatives, access to protective equipment, and training, (ii) a subcommittee on the nail industry workforce to develop recommendations on fair wages, minimum pricing, and sustainability in the industry and (iii) a subcommittee on the nail salon industry to develop recommendations on promoting women and minority-owned businesses.
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An Act closing a corporate tax haven loophole
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S1880
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SD2226
| 193
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{'Id': 'MCM0', 'Name': 'Mark C. Montigny', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MCM0', 'ResponseDate': '2023-01-17T09:46:14.633'}
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[{'Id': 'MCM0', 'Name': 'Mark C. Montigny', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MCM0', 'ResponseDate': '2023-01-17T09:46:14.6333333'}, {'Id': 'A_G0', 'Name': 'Adam Gomez', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/A_G0', 'ResponseDate': '2023-02-23T15:43:15.8966667'}]
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Bill
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By Mr. Montigny, a petition (accompanied by bill, Senate, No. 1880) of Mark C. Montigny and Adam Gomez for legislation to close a corporate tax haven loophole. Revenue.
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Section 32B of chapter 63 of the General Laws is hereby amended by adding after subsection (c)(3)(iii), the following subsections:
(v) any member incorporated in a jurisdiction defined herein as a tax haven, including Andorra, Anguilla, Antigua and Barbuda, Aruba, the Bahamas, Bahrain, Barbados, Belize, Bermuda, British Virgin Islands, Cayman Islands, Cook Islands, Cyprus, Dominica, Gibraltar, Grenada, Guernsey-Sark-Alderney, Hong Kong, Isle of Man, Jersey, Liberia, Liechtenstein, Luxembourg, Malta, Mauritius, the Kingdom of the Netherlands, San Marino, Seychelles, Singapore, St. Kitts and Nevis, St. Lucia, St. Vincent and the Grenadines, Switzerland, Turks and Caicos Islands, U.S. Virgin Islands, and Vanuatu.
(vi) On a biannual basis, the commissioner shall submit a report to the Legislature. The report shall include recommendations for legislation related to tax haven jurisdictions listed in subsection (c)(3)(iv), including recommendations for additions to or subtractions from the list. This report shall be made available to the public.
(viii) In developing its annual report and for the purposes of this section, the commissioner shall consider a tax haven a jurisdiction that, during the tax year in question has no or nominal effective tax on the relevant income and that meets at least two of the following three criteria:
a. The income being reported by a member to the suspected tax haven jurisdiction is disproportionately large as compared to the average percentage of property, payroll, and sales factors within that jurisdiction.
b. The laws, rules, and tax administrative rulings and practices of that jurisdiction encourage the disproportionately large income to be reported in that jurisdiction. Such laws, rules, tax administrative rulings and practices may:
1. prevent effective exchange of information for tax purposes with other governments on taxpayers benefiting from the tax regime;
2. lack transparency by having legislative, legal, or administrative provisions that are not open and apparent or are not consistently applied among similarly situated taxpayers, or if the information needed by tax authorities to determine a taxpayer's correct tax liability, such as accounting records and underlying documentation, is not adequately available;
3. facilitate the establishment of foreign-owned entities without the need for a local substantive presence or prohibit these entities from having any commercial impact on the local economy;
4. explicitly or implicitly exclude the jurisdiction’s resident taxpayers from taking advantage of the tax regime’s benefits or prohibit enterprises that benefit from the regime from operating in the jurisdiction’s domestic market; or
5. create a tax regime that is favorable for tax avoidance, based upon an overall assessment of relevant factors, including whether the jurisdiction has a significant untaxed offshore financial and related services sector relative to its overall economy.
c. The jurisdiction is recognized by experts or is marketed as a tax haven for corporations.
(vii) The commissioner may require the taxable member making a water’s-edge election to submit within six (6) months after the taxable member files its federal income tax return a domestic disclosure spreadsheet to provide full disclosure of the income reported to each state for the year, the tax liability for each state, the method used for allocating or apportioning income to the states, and the identity of the water’s-edge group and those of its United States affiliated corporations. The commissioner may require the taxable member to disclose the same information for income reported to tax havens as listed in subsection (c)(3)(iv).
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An Act relative to economic development tax credits
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S1881
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SD2228
| 193
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{'Id': 'MCM0', 'Name': 'Mark C. Montigny', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MCM0', 'ResponseDate': '2023-01-17T09:47:07.51'}
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[{'Id': 'MCM0', 'Name': 'Mark C. Montigny', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MCM0', 'ResponseDate': '2023-01-17T09:47:07.51'}]
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Bill
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By Mr. Montigny, a petition (accompanied by bill, Senate, No. 1881) of Mark C. Montigny for legislation relative to economic development tax credits. Revenue.
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SECTION 1. Chapter 62C, as appearing in the 2022 Official Edition, is hereby amended by inserting after section 89 the following:-
Section 90. Sunsets for Tax Incentive Programs
(a) For the purposes of Sections 90-92 inclusive, “Tax Incentive” is defined as
1. the tax credit in subsection (j) of section 6 of chapter 62 and section 38Q of chapter 63;
2. the dairy farmer tax credit in subsection (o) of said section 6 of said chapter 62 and the dairy farm tax credit in section 38Z of said chapter 63;
3. the U.S.F.D.A. user fees credit in section 31M of said chapter 63 and subsection (n) of said section 6 of said chapter 62;
4. the film tax credit in subsection (b) of section 38X of said chapter 63 and subsection (l) of said section 6 of said chapter 62;
5. the credit for cost of qualifying property in subsection (m) of said section 6 of said chapter 62 and section 38U of said chapter 63;
6. the life sciences refundable jobs credit in subsection (r) of said section 6 of said chapter 62 and section 38CC of said chapter 63;
7. the deductions for qualifying clinical testing expenses in section 38V of said chapter 63;
8. the credit for qualified research expenses in section 38W of said chapter 63;
9. the historic rehabilitation tax credit in section 38R of said chapter 63 and section 6J of said chapter 62;
10. the low-income housing tax credit in section 31H of said chapter 63 and section 6I of said chapter 62;
11. the medical device tax credit in section 31L of said chapter 63 and section 61/2 of said chapter 62;
12. the refundable research credit in subsection (j) of section 38M of said chapter 63;
13. the economic development incentive program in subsection (g) of said section 6 of said chapter 62 and section 38N of said chapter 63;
14. the donated land tax credit in subsection (p) of said section 6 of said chapter 62 and section 38AA of said chapter 63;
15. the abandoned building renovation deduction in section 38O of chapter 63;
16. the credit for company shuttle van purchase or lease expenses in section 31E of chapter 63; and
17. any transferrable or refundable credits under chapter 62 and 63 established on or after July 1, 2010.
(b) For the purposes of Sections 90-92 inclusive, “Sunset Provision” is defined as, text contained in law requiring the law to expire and lose force of law unless reauthorized by an act of the legislature.
(c) Notwithstanding any general or special law to the contrary, all tax incentive as defined in subsection (a) shall expire within one year of the passage of this act unless reauthorized by an act of the legislature after review and examination of each such tax incentive. Upon each reauthorization, the legislature shall include a sunset provision to take effect within 3 years of the date of reauthorization.
(d) Any future program that awards a transferable or refundable tax credit to any taxpayer shall include a sunset provision with an expiration date set up to 3 years after of the initial passage of the program. Upon each reauthorization, the legislature shall include a sunset provision to take effect within 3 years of the date of reauthorization.
(e) The Inspector General in consultation with the Department of Revenue shall:-
(1) review and evaluate each tax incentive with a sunset provision scheduled to take effect in a given year.
(2) Upon reviewing each tax incentive, recommend to continue the tax incentive without changes, amend the tax incentive, or eliminate the tax incentive.
(3) submit a written report containing an explanation of the recommendations to the legislature. The report shall include a detailed description of the committee’s reasoning, analyses, and any data collected pursuant to paragraph (4) of this subsection.
(4) consider the following factors when evaluating and reviewing a tax incentive:
(i) Whether the tax incentive is achieving the policy goals and purposes that it was intended to address
(ii) The revenue forgone to administer the tax incentive
(iii) The benefit derived from the tax incentive
(iv)The extent to which the tax incentive is helping residents, businesses, or other entities within the commonwealth
(v) Number of jobs created by the tax incentive (if applicable)
(vi) Any other information the Inspector General deems valuable in considering whether or not the tax incentive program achieved its desired public policy outcome
(5) use any available resources to evaluate each tax incentive including, but not limited to, commissioning a report from any agency, such as the Department of Revenue, detailing the tax incentive program and consisting of any content that the subcommittee deems necessary, referring to other states evaluations of similar tax incentives, or citing academic studies or surveys of similar tax incentive programs.
SECTION 2. Chapter 62C is hereby amended by inserting after section 90 the following:-
Section 91 Clawback Provision for Tax Incentives
(a) Any law containing a sunset provision pursuant to section 90 of chapter 62C shall include a clawback provision.
(1) The clawback provision, so called, which permits the commonwealth to recoup foregone tax receipt from tax incentives recipients who fail to achieve or meet stated goals and benchmarks, including but not limited to job creation goals set for in their tax credit programs.
(2) Whenever a benefit is claimed, awarded, or otherwise obtained pursuant to a law containing a sunset provision as defined in section 90 of chapter 62C, the awarding entity must include explicit goals and benchmarks to be achieved by the recipient tax payer.
(3) Whenever a benefit is claimed, awarded, or otherwise obtained pursuant to a law containing a sunset provision as defined in section 90 of chapter 62C, the awarding entity must inform the recipient about the clawback provision by providing a copy of this section and explaining ramifications of his or her failure to meet the stated goals and benchmarks.
SECTION 3. Chapter 62C is hereby amended by inserting after section 91 the following:-
Section 92
(a) Before submitting any new tax incentive program for legislative approval, the governor shall include in the governor’s legislative proposal or bill for the new tax incentive the following:
(1) The new tax incentive’s clearly specified public policy purpose, goals, and desired outcomes
(2) A finding that the tax credit incentive is expected to be highly effective at achieving the stated public policy purposes
(3) Estimates of forgone revenue from the new tax credit incentive
(4) For discretionary grant like tax incentives, an overall annual dollar cap on foregone revenue
(5) For discretionary grant like tax credit programs, the criteria to be applied by the administering agency in making discretionary awards of tax credit programs and
(6) For discretionary grant like tax credit programs, provisions for the tax credit program’s administration including, but not limited to, clear written conditions and commitments, public disclosure of recipients and tax benefits, if tax incentive conditions are not met by the recipient, threshold for further review and enforcements including the use of the tax incentive’s clawback provision, and a competitive award process.
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An Act granting property tax exemptions to disabled veterans
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S1882
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SD1591
| 193
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{'Id': 'MOM0', 'Name': 'Michael O. Moore', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MOM0', 'ResponseDate': '2023-01-17T13:23:07.71'}
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[{'Id': 'MOM0', 'Name': 'Michael O. Moore', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MOM0', 'ResponseDate': '2023-01-17T13:23:07.71'}, {'Id': 'PWM0', 'Name': 'Paul W. Mark', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PWM0', 'ResponseDate': '2023-02-08T12:01:39.52'}, {'Id': 'JRO0', 'Name': 'Jacob R. Oliveira', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JRO0', 'ResponseDate': '2023-02-08T12:01:39.52'}, {'Id': 'JFK0', 'Name': 'John F. Keenan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JFK0', 'ResponseDate': '2023-02-15T12:58:18.4433333'}, {'Id': 'MDB0', 'Name': 'Michael D. Brady', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MDB0', 'ResponseDate': '2023-02-22T11:36:28.3733333'}, {'Id': 'JMC0', 'Name': 'Joanne M. Comerford', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JMC0', 'ResponseDate': '2023-02-22T11:36:28.3733333'}, {'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-02-22T11:36:28.3733333'}, {'Id': 'AMG0', 'Name': 'Anne M. Gobi', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AMG0', 'ResponseDate': '2023-02-22T11:36:28.3733333'}, {'Id': 'PRF0', 'Name': 'Paul R. Feeney', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PRF0', 'ResponseDate': '2023-03-16T12:06:56.89'}, {'Id': 'PAS1', 'Name': 'Paul A. Schmid, III', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PAS1', 'ResponseDate': '2023-03-16T12:06:56.89'}, {'Id': 'MTL1', 'Name': 'Marc T. Lombardo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MTL1', 'ResponseDate': '2023-03-29T11:31:53.6933333'}, {'Id': 'RCF0', 'Name': 'Ryan C. Fattman', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RCF0', 'ResponseDate': '2023-03-29T11:31:53.6933333'}, {'Id': 'JDZ1', 'Name': 'Jonathan D. Zlotnik', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JDZ1', 'ResponseDate': '2023-03-29T15:09:39.6233333'}, {'Id': 'FJB1', 'Name': 'F. Jay Barrows', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/FJB1', 'ResponseDate': '2023-03-29T15:09:39.6233333'}, {'Id': 'JCD1', 'Name': 'James C. Arena-DeRosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JCD1', 'ResponseDate': '2023-03-29T15:09:39.6233333'}, {'Id': 'BWM1', 'Name': 'Brian W. Murray', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BWM1', 'ResponseDate': '2023-03-29T15:09:39.6233333'}, {'Id': 'AJS1', 'Name': 'Adam Scanlon', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AJS1', 'ResponseDate': '2023-03-29T15:09:39.6233333'}, {'Id': 'JKH1', 'Name': 'James K. Hawkins', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JKH1', 'ResponseDate': '2023-03-30T10:31:55.0266667'}, {'Id': 'RME1', 'Name': 'Rodney M. Elliott', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RME1', 'ResponseDate': '2023-03-30T10:31:55.0266667'}, {'Id': 'jwm1', 'Name': 'Joseph W. McGonagle, Jr.', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jwm1', 'ResponseDate': '2023-03-30T10:31:55.0266667'}, {'Id': 'PAD1', 'Name': 'Patricia A. Duffy', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PAD1', 'ResponseDate': '2023-03-30T15:55:12.5566667'}, {'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-04-12T13:38:05.7366667'}, {'Id': 'WFT0', 'Name': 'Walter F. Timilty', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/WFT0', 'ResponseDate': '2023-04-12T13:38:05.7366667'}, {'Id': 'NJO1', 'Name': 'Norman J. Orrall', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/NJO1', 'ResponseDate': '2023-04-12T13:38:05.7366667'}, {'Id': 'DTV1', 'Name': 'David T. Vieira', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DTV1', 'ResponseDate': '2023-05-01T14:05:55.1966667'}, {'Id': 'JAC0', 'Name': 'Julian Cyr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JAC0', 'ResponseDate': '2023-05-08T15:38:57.51'}, {'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-05-11T14:15:21.6133333'}, {'Id': 'V_H1', 'Name': 'Vanna Howard', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/V_H1', 'ResponseDate': '2023-06-14T16:42:50.8533333'}, {'Id': 'SGX1', 'Name': 'Steven George Xiarhos', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SGX1', 'ResponseDate': '2023-06-15T11:26:01.9066667'}, {'Id': 'N_C0', 'Name': 'Nick Collins', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/N_C0', 'ResponseDate': '2023-06-28T16:47:06.0633333'}, {'Id': 'DFD1', 'Name': 'David F. DeCoste', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DFD1', 'ResponseDate': '2023-08-17T10:06:58.19'}, {'Id': 'MRS1', 'Name': 'Margaret R. Scarsdale', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MRS1', 'ResponseDate': '2023-09-22T13:35:05.0633333'}, {'Id': 'L_S1', 'Name': 'Lindsay N. Sabadosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/L_S1', 'ResponseDate': '2023-10-05T10:15:39.4066667'}, {'Id': 'BRF0', 'Name': 'Barry R. Finegold', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BRF0', 'ResponseDate': '2023-10-10T09:15:55.3366667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1882/DocumentHistoryActions
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Bill
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By Mr. Moore, a petition (accompanied by bill, Senate, No. 1882) of Michael O. Moore, Paul W. Mark, Jacob R. Oliveira, John F. Keenan and other members of the Senate for legislation to grant property tax exemptions to disabled veterans. 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 inserting after clause twenty-second H, in line 960, the following clause:-
Twenty-second I. Real estate of soldiers and sailors who are veterans, as defined in clause Forty-third of section 7 of chapter 4, 65 years of age or older, and their spouses, who according to the records of the United States Department of Veterans Affairs or of any branch of the armed forces of the United States by reason of injury received while in service and in the line of duty are partially or have a disability rating of 100 per cent; to the amount of the percentage equal to the percentage of the veteran’s permanent, service-connected disability as determined by the United States Department of Veterans Affairs; provided, however, that the veteran or spouse shall be a legal resident of the commonwealth, the veteran's last discharge or release from the armed forces was under other than dishonorable conditions and the veteran was domiciled in the commonwealth for at least 6 months prior to entering service or resided in the commonwealth for 2 consecutive years prior to the date of filing for exemption pursuant to this clause; provided, further, that the real estate is occupied as the veteran's domicile; provided, further, that if the property is greater than a single-family house, then only that value of so much of the house as is occupied by the person as the person's domicile shall be exempted; and provided, further, that an exemption pursuant to this clause shall continue unchanged for the benefit of the surviving spouse after the death of the disabled veteran as long as the surviving spouse of the qualified veteran shall remain an owner and occupant of a domicile subject to the exemption.
The amount of the exemption shall be borne by the commonwealth, and the state treasurer shall annually reimburse the city or town for the amount of the tax which otherwise would have been collected for this exemption.
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An Act relative to equalizing the Department of Revenue interest rates
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S1883
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SD1851
| 193
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{'Id': 'MOM0', 'Name': 'Michael O. Moore', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MOM0', 'ResponseDate': '2023-01-18T10:11:54.157'}
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[{'Id': 'MOM0', 'Name': 'Michael O. Moore', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MOM0', 'ResponseDate': '2023-01-18T10:11:54.1566667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1883/DocumentHistoryActions
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Bill
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By Mr. Moore, a petition (accompanied by bill, Senate, No. 1883) of Michael O. Moore for legislation to equalize the Department of Revenue interest rates. Revenue.
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SECTION 1. Subsection (a) of section 32 of chapter 62C of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking out the second sentence and inserting in place thereof the following sentence:-
If any amount of tax is not paid to the commissioner on or before its statutory due date, there shall be added to the tax interest at the rate of the federal short-term rate determined under section 6621(b) of the Internal Revenue Code, as amended and in effect for the taxable year, plus 2 percentage points, computed as simple interest.
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An Act establishing a college tuition tax deduction
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S1884
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SD1865
| 193
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{'Id': 'MOM0', 'Name': 'Michael O. Moore', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MOM0', 'ResponseDate': '2023-01-18T10:07:33.847'}
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[{'Id': 'MOM0', 'Name': 'Michael O. Moore', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MOM0', 'ResponseDate': '2023-01-18T10:07:33.8466667'}, {'Id': 'HEK1', 'Name': 'Hannah Kane', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/HEK1', 'ResponseDate': '2023-02-15T12:56:44.81'}, {'Id': 'L_S1', 'Name': 'Lindsay N. Sabadosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/L_S1', 'ResponseDate': '2023-02-15T12:56:44.81'}, {'Id': 'JAC0', 'Name': 'Julian Cyr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JAC0', 'ResponseDate': '2023-02-28T16:32:50.3033333'}, {'Id': 'RCF0', 'Name': 'Ryan C. Fattman', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RCF0', 'ResponseDate': '2023-02-28T16:32:50.3033333'}, {'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-03-14T12:47:25.7533333'}, {'Id': 'JRO0', 'Name': 'Jacob R. Oliveira', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JRO0', 'ResponseDate': '2023-03-22T16:42:40.84'}, {'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-03-22T16:42:40.84'}, {'Id': 'MJS3', 'Name': 'Michael J. Soter', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJS3', 'ResponseDate': '2023-06-08T11:52:56.6733333'}, {'Id': 'BWM1', 'Name': 'Brian W. Murray', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BWM1', 'ResponseDate': '2023-06-27T16:31:46.8066667'}]
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Bill
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By Mr. Moore, a petition (accompanied by bill, Senate, No. 1884) of Michael O. Moore, Hannah Kane, Lindsay N. Sabadosa, Julian Cyr and others for legislation to establish a college tuition tax deduction. Revenue.
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SECTION 1. Subsection (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 inserting after clause (19) the following clause:-
(20) An amount equal to 50 per cent of the cost of tuition payments made by the taxpayer to a public institution of higher education, as defined by section 5 of chapter 15A, in which the taxpayer or a dependent of said taxpayer is enrolled, less any scholarships, grants or financial aid received. No deduction shall be allowed under this subparagraph if a deduction is claimed under subparagraph (11).
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An Act improving the tax administrative laws of the Commonwealth
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S1885
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SD1879
| 193
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{'Id': 'MOM0', 'Name': 'Michael O. Moore', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MOM0', 'ResponseDate': '2023-01-18T09:56:51.313'}
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[{'Id': 'MOM0', 'Name': 'Michael O. Moore', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MOM0', 'ResponseDate': '2023-01-18T09:56:51.3133333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1885/DocumentHistoryActions
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Bill
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By Mr. Moore, a petition (accompanied by bill, Senate, No. 1885) of Michael O. Moore for legislation to make certain changes in the administrative tax laws of the Commonwealth. Revenue.
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SECTION 1. Chapter 62C of the General Laws is hereby amended by striking out section 3A, as appearing in the 2020 Official Edition, and inserting in place thereof the following section:-
Section 3A. In applying the laws referred to in section 2, the commissioner may, in his discretion, disallow the asserted tax consequences of a transaction by asserting the application of the sham transaction doctrine or any other related tax doctrine, in which case the taxpayer shall have the burden of demonstrating that the transaction possessed both: (i) a valid, good-faith business purpose other than tax avoidance; and (ii) economic substance apart from the asserted tax benefit.
In the case of an individual, this section shall apply only to transactions entered into in connection with a trade or business or an activity engaged in for the production of income.
This section is not intended to alter the tax treatment of basic business transactions that have been respected at common law, merely because the choice between meaningful economic alternatives is based on comparative tax advantages. These basic transactions shall include but not be limited to (1) the choice between capitalizing a business enterprise with debt or equity; (2) the choice between using a corporation organized in Massachusetts or elsewhere; (3) the choice of entity; (4) the choice to enter a transaction or series of transactions that constitute a corporate organization or a reorganization governed for federal income tax purposes by Section 368(a)(1) of the Code; and (4) the choice to use a related-party entity in a transaction, if the arm’s length standards of Section 482 of the Code and of Section 39A of chapter 63 and other applicable concepts are satisfied.
Nothing in this section shall be construed to limit or negate the commissioner’s authority to make tax adjustments as otherwise permitted by law.
SECTION 2. The second paragraph of section 19 of chapter 62C of the General Laws, as so appearing, is hereby amended by striking out the first sentence and inserting in place thereof the following sentence:- An extension of six months for filing any return required by section eleven or twelve shall be allowed any corporation if, in such manner and at such time as the commissioner may prescribe, such corporation files a request, in such form as the commissioner may require, and pays, on or before the date prescribed for payment of the tax, the amount of tax reasonably estimated to be due under this chapter; but this extension may be terminated at any time by the commissioner by mailing to the corporation notice of such determination at least ten days prior to the date for termination fixed in such notice; provided, further that in the case of taxpayer subject to section 32B of chapter 63 that is required to file a return required by section 11 or 12, an extension of seven months for filing such return shall be allowed.
SECTION 3. Section 37C of chapter 62C of the General Laws, as so appearing, is hereby amended by adding the following subsection:-
(g) If the commissioner, considering the provisions of paragraph (a), fails to accept an offer of the taxpayer of 35 percent or more of the assessed liability in full in final settlement and the appellate tax board finds for the taxpayer, the commissioner shall pay the taxpayer reasonable attorney fees not to exceed 20 percent of the assessed amount, and any interest otherwise due.
SECTION 4. Section 3 of chapter 63B of the General Laws, as appearing in the 2018 Official Edition, is hereby amended by striking out subsection (c) and inserting in place thereof the following subsection:-
(c) For purposes of this chapter, there shall be four required installments for each taxable year, except as otherwise provided by this chapter. The first installment shall be paid on or before the fifteenth day of the third month of the taxable year and shall be equal to 25 percent of the required annual payment; the second installment shall be paid on or before the fifteenth day of the sixth month of the taxable year and shall be equal to 25 percent of the required annual payment; the third installment shall be paid on or before the fifteenth day of the ninth month of the taxable year and shall be equal to 25 percent of the required annual payment; and the fourth installment shall be paid on or before the fifteenth day of the twelfth month of the taxable year and shall be equal to the remaining 25 percent of the required annual payment. Except as otherwise provided in this subsection, the term “required annual payment” shall mean the lesser of:
(i) 90 percent of the tax shown on the return for the taxable year or, if no return is filed, 90 percent of the tax for such year, or
(ii) 100 percent of the tax shown on the return of the corporation for the preceding taxable year, or
(iii) 90 per cent of the tax for the taxable year, or
(iv) 90 per cent of the tax that would be required to be shown on the return for the taxable year if the tax were determined by using the income apportionment percentage determined for the preceding taxable year under chapter 63.
Clause (ii) shall not apply if the preceding taxable year was not a taxable year of twelve months or the corporation did not file a return for such preceding taxable year showing a liability for tax. Clause (ii) shall not apply in the case of a large corporation, as defined in section sixty-six hundred and fifty-five (g) of the Internal Revenue Code of the United States, as amended on January first, nineteen hundred and eighty-nine and in effect for the taxable year except for purposes of determining the amount of the first required installment for any taxable year; provided, however, that any reduction in such first installment by reason of this provision shall be recaptured by increasing the amount of the next required installment by the amount of such reduction.
SECTION 5. Section 1 shall take effect at the same time as section 10 of chapter 4 of the acts of 2003 took effect.
SECTION 6. (a) Notwithstanding any general or special law to the contrary, the commissioner of revenue shall establish a tax amnesty program for all taxes collected during which period all penalties that could be assessed by the commissioner shall be waived without the need for any showing by the taxpayer of reasonable cause or the absence of willful neglect for the failure of the taxpayer to: (i) timely file any proper return for any tax type and for any tax period; (ii) file proper returns which report the full amount of the taxpayer's liability for any tax type and for any tax period; (iii) timely pay any tax liability; or (iv) pay the proper amount of any required estimated payment toward a tax liability. The waiver of a taxpayer’s liability under this section shall apply if the taxpayer files returns, makes payments as required by the commissioner or otherwise comes into compliance with the tax laws of the commonwealth as required by the commissioner pursuant to the tax amnesty program.
(b) The amnesty program shall be established for 2 consecutive months within fiscal year 2018 to be determined by the commissioner, such period to expire not later than June 30, 2018, and all required payments shall be made on or before June 30, 2018, in order for the amnesty to apply. If a taxpayer fails to pay the full liability before June 30, 2018, the commissioner shall retain any payments made and shall apply those payments against the outstanding liability, and the provisions of the tax amnesty program shall not apply.
(c) The commissioner's authority to waive penalties during the amnesty period shall not apply to any taxpayer who, before the start date of the amnesty program selected was the subject of a tax-related criminal investigation or prosecution.
(d) The commissioner may offer tax amnesty to those taxpayers who have either an unpaid self-assessed liability or who have been assessed a tax liability, whether before or after the filing of a return, which assessed liability, remains unpaid. The amnesty program shall authorize the waiver of interest, or any amount treated as interest, as further provided in this section. No interest shall be due for taxpayers paying in full any self-assessed tax liability. For those taxpayers with an outstanding audit or assessment and in accordance with the considerations outlined in sections 37A and 37C of Chapter 62C of the General Laws: 25 percent of the interest rate as defined in section 32 of Chapter 62C, herein the applicable interest rate, so long as the taxpayer pays in full and final settlement less than 50 percent of the tax liability assessed by the commissioner; 50 percent of the applicable interest so long as the taxpayer pays in full and final settlement more than 50 percent but less than 79 percent of the tax assessed by the commissioner; and if the taxpayer pays in full and final settlement more than 80 percent of the tax assessed, no reduction in the applicable interest rate shall be granted to the taxpayer.
(e) To the extent that a taxpayer within the scope of the amnesty program and wishing to participate in the amnesty program has postponed the payment of an assessment of tax, interest and penalty under the authority of subsection (e) of section 32 of chapter 62C of the General Laws, the taxpayer shall waive in writing all rights under said subsection (e) of said section 32 of said chapter 62C further delay the payment of the tax and interest portions of the assessment. The tax and interest portions of the assessment shall be payable in full from the date of the commissioner's notice of assessment. Upon payment by the taxpayer of the tax and interest of the outstanding assessment, the commissioner shall waive all penalties associated with that assessment. The taxpayer and the commissioner shall then proceed with all administrative appeal rights that the taxpayer wishes to pursue with respect to the assessment.
(f) Amnesty shall not apply to those penalties which the commissioner would not have the sole authority to waive including, but not limited to, fuel taxes administered under the International Fuel Tax Agreement or under the local option portions of taxes or excises collected for the benefit of cities, towns or state governmental authorities.
(g) The commissioner shall maintain records of the amnesty provided under this section including, but not limited to: (i) the number of taxpayers provided with amnesty; (ii) the types of tax liability for which amnesty was provided and, for each type of liability, the amount of tax liability collected and the amount of penalties foregone by virtue of the amnesty program; and (iii) the total outstanding tax liability for amnesty-eligible taxpayers at the conclusion of the tax amnesty program after the collection of all funds under this section. The commissioner shall file a report detailing such information with the clerks of the house of representatives and the senate, the joint committee on revenue, the house and senate committees on ways and means, the minority leader of the house and the minority leader of the senate not later than September 1, 2023; provided, however, that such report shall not contain information sufficient to identify an individual taxpayer or the amnesty that an individual taxpayer was provided under this section.
(g) A taxpayer who is eligible for the amnesty program based upon the criteria established by the commissioner and who fails to come forward under the tax amnesty program and make payments before June 30, 2023 shall, in addition to all other penalties provided by chapter 62C of the General Laws, be subject to an additional penalty not to exceed $500 per taxpayer, which shall be calculated and assessed according to rules determined by the commissioner and which may be subject to de minimis or other exceptions that the commissioner may consider appropriate. This penalty shall be subject to said chapter 62C and shall be added to and become part of the tax due. The commissioner may waive the penalty provided by this subsection for reasonable cause as provided in subsection (f) of section 33 of said chapter 62C.
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An Act to clarify the net-worth measure of the corporate excise
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S1886
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SD1884
| 193
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{'Id': 'MOM0', 'Name': 'Michael O. Moore', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MOM0', 'ResponseDate': '2023-01-18T09:54:45.153'}
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[{'Id': 'MOM0', 'Name': 'Michael O. Moore', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MOM0', 'ResponseDate': '2023-01-18T09:54:45.1533333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1886/DocumentHistoryActions
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Bill
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By Mr. Moore, a petition (accompanied by bill, Senate, No. 1886) of Michael O. Moore for legislation to clarify the net-worth measure of the corporate excise. Revenue.
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SECTION 1. Paragraph 8 of section 30 of chapter 63 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking out the last sentence and inserting in place thereof the following sentence:-
In determining whether an item shown on the books of a corporation is to be treated as reflecting debt or equity, the taxpayer’s treatment of the item for accounting purposes shall be considered to be controlling, unless the commissioner establishes that such treatment is not in accordance with the accounting standards used by that taxpayer for making financial reports to shareholders, such as, without limitation, generally accepted accounting principles or International Financial Reporting Standards; and in determining the book value of any asset, the commissioner may disallow any reserve, in whole or in part, established with respect thereto which, in his judgment, is not reasonable and proper.
SECTION 2: Subsection (f) of section 38 of said chapter 63, as so appearing, is hereby amended by inserting after the word “include”, in line 138, the following words:-
an item of income of a corporation that is organized outside of the United States to the extent that such item is exempt from United States federal income tax either by virtue of a federal income tax treaty or otherwise, or.
SECTION 3. By this act the general court clarifies its original intention that the treatment of an item on the books of a corporation shall be controlling in determining its net worth. This act shall be effective upon its passage, and shall be applicable to all open tax years.
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An Act relative to single sales factor
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S1887
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SD2068
| 193
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{'Id': 'MOM0', 'Name': 'Michael O. Moore', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MOM0', 'ResponseDate': '2023-01-20T12:46:59.473'}
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[{'Id': 'MOM0', 'Name': 'Michael O. Moore', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MOM0', 'ResponseDate': '2023-01-20T12:46:59.4733333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1887/DocumentHistoryActions
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Bill
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By Mr. Moore, a petition (accompanied by bill, Senate, No. 1887) of Michael O. Moore for legislation relative to single sales factor in the calculation of taxes for certain financial institutions. Revenue.
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SECTION 1. Said section 2A of said chapter 63, as appearing in the 2020 Official Edition, 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 2. Subsection (d) of said section 2A of chapter 63, as so appearing, is hereby amended by striking out subsections (xii) and inserting in place thereof the following subsection:-
(xii)(A) The amount of Interest, dividends, net gains, but not less than zero, and other income from investment assets and activities and from trading assets and activities to be attributed the commonwealth and included in the numerator is determined by multiplying all such income from such assets and activities by a fraction, the numerator of which is the total receipts included in the numerator pursuant to subsections (i) through (x) and (xii) and the denominator of which is all total receipts of the taxpayer included in the denominator other than interest, dividends, net gains, but not less than zero, and other income from investment assets and activities and from trading assets and activities.”
SECTION 3. 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 4. 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.
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An Act supporting workforce and affordable housing
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S1888
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SD1675
| 193
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{'Id': 'SLM0', 'Name': 'Susan L. Moran', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SLM0', 'ResponseDate': '2023-01-19T18:31:21.507'}
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[{'Id': 'SLM0', 'Name': 'Susan L. Moran', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SLM0', 'ResponseDate': '2023-01-19T18:31:21.5066667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1888/DocumentHistoryActions
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Bill
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By Ms. Moran, a petition (accompanied by bill, Senate, No. 1888) of Susan L. Moran for legislation to support workforce and affordable housing. Revenue.
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Chapter 63 of the General Laws is hereby amended by inserting, after section 38JJ, the following section:-
Section 38KK. Affordable Housing Contractor Tax Credit
(a) For the purposes of this section, the following words shall have the following meanings:
“Affordable housing contractor”, a housing contractor contracted to construct housing accommodations that will be designated as low or moderate income housing by the department of housing and community development on the state’s subsidized housing inventory.
(b) There shall be established an affordable housing contractor tax credit program under which an affordable housing contractor may be allowed a refundable income tax credit based on the amount of rent paid to house any workers employed by the contractor. The credit may be claimed against the taxes due pursuant to this chapter.
(c) The tax credit shall only be claimed by the contractor for rent paid to house workers contracted for work on a project to construct housing accommodations that will be designated as low or moderate income housing by the department of housing and community development on the state’s subsidized housing inventory.
(d) The commissioner of revenue shall adopt regulations for the implementation, administration and enforcement of this section.
(e) The total cumulative value of the tax credits authorized pursuant to this section shall not exceed $10,000 annually.
(f) If the amount of the credit allowed under this section exceeds the taxpayer's liability, the commissioner of revenue shall treat such excess as an overpayment and shall pay the taxpayer 100 per cent of the amount of such excess, without interest.
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An Act relative to the separation of agricultural land for renewable energy purposes
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S1889
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SD1678
| 193
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{'Id': 'SLM0', 'Name': 'Susan L. Moran', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SLM0', 'ResponseDate': '2023-01-17T19:35:33.833'}
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[{'Id': 'SLM0', 'Name': 'Susan L. Moran', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SLM0', 'ResponseDate': '2023-01-17T19:35:33.8333333'}, {'Id': 'WMS1', 'Name': 'William M. Straus', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/WMS1', 'ResponseDate': '2023-01-19T19:05:24.7833333'}, {'Id': 'MJM2', 'Name': 'Mathew J. Muratore', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJM2', 'ResponseDate': '2023-02-15T16:58:47.2133333'}, {'Id': 'SWG1', 'Name': 'Susan Williams Gifford', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SWG1', 'ResponseDate': '2023-02-15T16:58:47.2133333'}, {'Id': 'SSH1', 'Name': 'Steven S. Howitt', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SSH1', 'ResponseDate': '2023-02-16T14:01:18.5766667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1889/DocumentHistoryActions
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Bill
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By Ms. Moran, a petition (accompanied by bill, Senate, No. 1889) of Susan L. Moran, William M. Straus, Mathew J. Muratore, Susan Williams Gifford and others for legislation relative to the separation of agricultural land for renewable energy purposes. Revenue.
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Section 17 of chapter 61A of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting, after the first sentence, the following sentence:-
Notwithstanding the provisions in this section, if, by conveyance or other action of the owner thereof, a portion of land previously used for agricultural purposes, which is valued, assessed and taxed under the provisions of this chapter is separated for the purpose of producing renewable energy, as defined in section 1 of chapter 164 of the General Laws, the land so separated shall not be subject to liability for conveyance or roll-back taxes applicable thereto.
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An Act to ease the burden of medical debt
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S189
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SD2044
| 193
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{'Id': 'L M0', 'Name': 'Liz Miranda', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/L%20M0', 'ResponseDate': '2023-01-20T12:24:31.917'}
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[{'Id': 'L M0', 'Name': 'Liz Miranda', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/L%20M0', 'ResponseDate': '2023-01-20T12:24:31.9166667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S189/DocumentHistoryActions
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Bill
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By Ms. Miranda, a petition (accompanied by bill, Senate, No. 189) of Liz Miranda for legislation to ease the burden of medical debt. Consumer Protection and Professional Licensure.
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SECTION 1. Section 52 of chapter 93 of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by inserting after clause (6) the following clause:-
(7) Information concerning medical debt arising from the receipt of health care services.
SECTION 2. Said section 52 of said chapter 93 of the General Laws, as so appearing is further amended by striking subsection (b) and inserting in place thereof the following subsection:-
(b) Except for subsection (7), the provisions of subsection (a) are not applicable in the case of any consumer credit report to be used in connection with –
(1) a credit transaction involving, or which may reasonably be expected to involve, a principal amount of fifty thousand dollars or more; or
(2) the underwriting of life insurance involving, or which may reasonably be expected to involve, a face amount of fifty thousand dollars or more.
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An Act excluding the Segal AmeriCorps Education Award from taxable income
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S1890
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SD1682
| 193
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{'Id': 'SLM0', 'Name': 'Susan L. Moran', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SLM0', 'ResponseDate': '2023-01-18T18:50:48.32'}
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[{'Id': 'SLM0', 'Name': 'Susan L. Moran', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SLM0', 'ResponseDate': '2023-01-18T18:50:48.32'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1890/DocumentHistoryActions
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Bill
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By Ms. Moran, a petition (accompanied by bill, Senate, No. 1890) of Susan L. Moran for legislation to exclude the Segal AmeriCorps Education Award from taxable income. Revenue.
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SECTION 1. Section 3 of Chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended in paragraph (a) of Subsection B by adding the following subparagraph:-
(20) Any amount received as part of the Segal AmeriCorps Education Award, as stipulated in subtitle D of title I of the National and Community Service Act of 1990. The Segal AmeriCorps Education Award is available to individuals who complete a term of service in the AmeriCorps program. The education award can be used to pay education costs at eligible institutions of higher learning including technical schools, for educational training, or to repay qualified student loans, as determined eligible by the federal government.
SECTION 2. This law shall become effective 180 days after its passage.
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An Act to enhance child care relief
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S1891
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SD1702
| 193
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{'Id': 'SLM0', 'Name': 'Susan L. Moran', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SLM0', 'ResponseDate': '2023-01-17T19:30:20.187'}
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[{'Id': 'SLM0', 'Name': 'Susan L. Moran', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SLM0', 'ResponseDate': '2023-01-17T19:30:20.1866667'}, {'Id': 'SND0', 'Name': 'Sal N. DiDomenico', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SND0', 'ResponseDate': '2023-02-06T19:04:06.6233333'}, {'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-02-08T11:53:41.7433333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1891/DocumentHistoryActions
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Bill
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By Ms. Moran, a petition (accompanied by bill, Senate, No. 1891) of Susan L. Moran, Sal N. DiDomenico and Jason M. Lewis for legislation to enhance child care relief. Revenue.
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SECTION 1. Chapter 62 of the General Laws is hereby amended by inserting after section 65 the following section:-
Section 66. CHILD CARE RELIEF
(i) Notwithstanding any general or special law to the contrary, grants and payments, as described in (i) Title VIII of the federal Coronavirus Aid, Relief, and Economic Security Act, P.L. 116-136, (ii) Title III of Division H of the Consolidated Appropriations Act of 2021, P.L. 116-260, (iii) Sec. 2202 of the federal American Rescue Plan Act of 2021, P.L. 117-2, and (iv) Line Item 3000-3060 of Section 2 of Chapter 24 of the Act of 2021 and distributed to child care providers for the purpose of supporting the stability of the child care sector as related to the COVID-19 pandemic, shall be deducted from gross income for the purpose of determining gross income under sections 2, 17, and 17A of chapter 62 of the General Laws.
(ii) For the purpose of this section, grants and payments exempted from gross income as described in subsection (i) do not include payments for parent fees covered by the commonwealth.
SECTION 2. This act shall take effect immediately.
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An Act taxing the mental health impacts of social media
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S1892
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SD1711
| 193
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{'Id': 'SLM0', 'Name': 'Susan L. Moran', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SLM0', 'ResponseDate': '2023-01-19T15:01:46.01'}
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[{'Id': 'SLM0', 'Name': 'Susan L. Moran', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SLM0', 'ResponseDate': '2023-01-19T15:01:46.01'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1892/DocumentHistoryActions
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Bill
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By Ms. Moran, a petition (accompanied by bill, Senate, No. 1892) of Susan L. Moran for legislation to tax the mental health impacts of social media. Revenue.
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SECTION 1. The General Laws is hereby amended by adding, after chapter 64N, the following chapter:-
CHAPTER 64O: TAX ON THE COLLECTION OF CONSUMER DATA BY COMMERCIAL DATA COLLECTORS
Section 1. Definitions
For the purpose of this chapter, the following words shall have the following definitions:
“Commercial Data Collector”, a for-profit entity that:
(a) Collects, maintains, uses, processes, sells, or shares consumer data in support of its business activities;
(b) Collects consumer data, other than consumer contact information, on more than one million individual Massachusetts consumers in a month within the calendar year; and
(c) Owns, maintains, or otherwise manages a social media site.
“Consumer”, an individual who purchases goods and services from a commercial data collector or uses the services of a commercial data collector, whether charged for those services or not.
“Consumer contact information”, (a) a consumer’s email address, telephone number, telefax number, home address, mailing address; or (b) credit card information necessary to engage in a sales transaction.
“Consumer data”, any information that identifies, relates to, describes, is capable of being associated with, or could reasonably be linked with a consumer, whether directly submitted to the commercial data collector by the consumer or derived from other sources.
“Department”, the department of revenue.
“Massachusetts consumer”, a consumer whose primary residence is in the commonwealth of Massachusetts.
“Social media site”, any website that facilitate user participation, networking and collaboration through the submission of user generated content.
Section 2. Tax Liability
There is hereby imposed a monthly tax on the collection of the consumer data of individual Massachusetts consumers by commercial data collectors. The tax shall apply regardless of the format, electronic or otherwise, in which the consumer data is collected by the commercial data collector.
The tax shall be imposed on commercial data collectors at the following rates based on the number of Massachusetts consumers a commercial data collector collects data on within the month:
A commercial data collector that collects data on 1 million or fewer Massachusetts consumers shall not pay any additional tax under this section.
A commercial data collector that collects data on more than 1 million but less than or equal to 2 million Massachusetts consumers shall pay a tax of 5 cents per month on the number of Massachusetts consumers the commercial data collector serves.
A commercial data collector that collects data on more than 2 million but less than or equal to 3 million Massachusetts consumers shall pay a tax of 50 thousand dollars per month plus 10 cents per month on the number of Massachusetts consumers the commercial data collector serves.
A commercial data collector that collects data on more than 3 million but less than or equal to 4 million Massachusetts consumers shall pay a tax of 150 thousand dollars per month plus 15 cents per month on the number of Massachusetts consumers the commercial data collector serves.
A commercial data collector that collects data on more than 4 million but less than or equal to 5 million Massachusetts consumers shall pay a tax of 300 thousand dollars per month plus 20 cents per month on the number of Massachusetts consumers the commercial data collector serves.
A commercial data collector that collects data on more than 5 million but less than or equal to 6 million Massachusetts consumers shall pay a tax of 500 thousand dollars per month plus 25 cents per month on the number of Massachusetts consumers the commercial data collector serves.
A commercial data collector that collects data on more than 6 million but less than or equal to 7 million Massachusetts consumers shall pay a tax of 750 thousand dollars per month plus 30 cents per month on the number of Massachusetts consumers the commercial data collector serves.
Section 3. Tax Collection
A commercial data collector that collects data from Massachusetts consumers shall maintain detailed records of the number of Massachusetts consumers that it collects data from per month.
A commercial data collector shall file a monthly statement with the department of revenue that details the number of Massachusetts consumers that the collector collected data from during the previous month and states the amount owed by the collector to the commonwealth for the previous month.
A commercial data collector that fails to submit a monthly statement for the previous month within 10 days of the end of said month shall be assessed a monetary penalty amount of 5 per cent of the collector’s assessment for said month.
A commercial data collector that fails to submit a monthly statement for the previous month within 20 days of the end of said month shall be assessed a monetary penalty amount of 10 per cent of the collector’s assessment for said month.
(c) The department shall use each monthly statement to assess the amount owed by each commercial data collector under section 2 of this chapter.
(d) Upon written notice of assessment from the department, a commercial data collector shall submit payment to the commonwealth within 30 days of such notice.
(1) A commercial data collector that fails to submit payment within 30 days of written notice of assessment from the department shall be assessed a monetary penalty amount of 5 per cent of the collector’s assessment for said month.
(2) A commercial data collector that fails to submit payment within 60 days of written notice of assessment from the department shall be assessed a monetary penalty amount of 10 per cent of the collector’s assessment for said month.
(e) The department shall partner with any other state agency for the purposes of determining an accurate assessment of tax liability for commercial data collectors pursuant to section 2 of this chapter.
(f) The department shall promulgate any regulations necessary for the collection of tax liability pursuant to this chapter.
Section 4. Authority to Audit
(a) The Commonwealth shall have the right to conduct an audit or review of the records reasonably related to a commercial data collector’s computation of tax liability detailed within section 2 of this chapter within the previous 3 years.
(b) Within 30 days of a written request from the department, a commercial data collector shall provide the department with copies of all records related to the computation of tax liability pursuant to this chapter for Massachusetts consumers served by the commercial data collector.
(c) In the event of an alleged underpayment, the department shall provide the commercial data collector with a written statement indicating the basis for the alleged underpayment. The commercial data collector shall have 30 days from the receipt of a statement regarding an alleged underpayment to provide the department any written objection to the results of any assessment review or audit, including any substantiating documentation. Based on this exchange of information, the department shall make a final determination of the underpayment(s), if any, within 30 days of the commercial data collector’s objection and shall provide the collector with written notice of the determination.
(d) Any additional assessments due to the commonwealth as a result of the review or audit shall be paid to the department by the commercial data collector within 45 days from the date of written notification of the final decision. If the review or audit shows that amounts have been underpaid, then the commercial data collector shall pay the underpaid amount plus monetary fines equal to 10 per cent of the underpayment.
(e) A commercial data collector adversely affected by any final action, or failure to act, of the department that is inconsistent with this section may, within 30 days after such action or failure to act, commence an action in any court of competent jurisdiction within the Commonwealth. The court shall hear and decide such action on an expedited basis.
Section 5. Judicial Remedy
(a) In accordance with section 1 of chapter 12, the Attorney General is authorized to enforce this chapter. The Attorney General may, within 7 years, bring an action to recover any unpaid assessments and monetary penalties, or enjoin the operations of any non-compliant entity, in any court of competent jurisdiction.
(b) Any community media center adversely impacted by the action, or failure to act, of any commercial data collector under this chapter, may, within 7 years, bring an action to recover any unpaid assessments and monetary penalties, or enjoin the operations of any non-compliant entity, in any court of competent jurisdiction.
Section 6. Taxpayers
For the purposes of this chapter, the following shall apply to taxpayers:
There shall be a rebuttable presumption that a consumer whose information on record with or available to a commercial data collector indicates a Massachusetts home address, a Massachusetts mailing address, or an internet protocol address connected with a Massachusetts location is a Massachusetts consumer. The presumption may be rebutted by evidence that a consumer’s primary residence is outside of Massachusetts.
A Massachusetts consumer shall be counted only once in the calculation of the monthly tax imposed on a commercial data collector.
Business entities having common ownership as defined in section 1563(A) of the federal internal revenue code shall be treated as a single taxpayer for the purposes of meeting the definition of commercial data collector under this chapter. The entities constituting the single taxpayer are jointly and severally liable for any tax due.
The single member of a single member limited liability company shall be treated as a consumer under this chapter.
Section 7. Revenue Distribution
90 per cent of amounts collected pursuant to this chapter shall be credited to the Mental Health Resilience fund as established by section 2RRRRR of chapter 29.
10 per cent of amounts collected pursuant to this chapter shall be distributed to community media centers in the commonwealth and further allocated proportionally based upon population.
SECTION 2. Chapter 29 of the General Laws is hereby amended by inserting, after section 2QQQQQ, the following section:-
Section 2RRRRR. Mental Health Resilience Fund
There shall be a mental health resilience fund which shall be administered by the department of mental health with the objective of developing innovative strategies for improving the mental health of all residents within the commonwealth. Notwithstanding any general or special laws to the contrary, the following amounts shall be credited to the fund: 90 per cent of the amounts collected pursuant to chapter 64O, any appropriations, grants, gifts or other monies authorized by the general court or other parties and specifically designated to be credited to the fund, and any income derived from the investment of amounts credited to the fund. All amounts credited to the fund shall be used without further appropriation to accomplish the objective of the fund. Initiatives to accomplish the objective of the fund may include, but shall not be limited to:
Developing innovative strategies to provide recreational alternatives to social media usage for commonwealth residents, particularly youth;
Developing innovative strategies to increase the number of mental health providers in the commonwealth and achieving the goal of mental health provider availability for all commonwealth residents;
Mental health staff providing supports to summer camps and afterschool programs; and
Providing in-home therapy to children in crisis.
No expenditure from the fund shall cause the fund to be in deficiency at the close of a fiscal year. Monies deposited in the fund that are unexpended at the end of the fiscal year shall not revert to the General Fund and shall be available for expenditure in the subsequent year. The fund shall be exempt from the indirect and fringe benefits that would otherwise be assessed pursuant to this chapter.
SECTION 3. This act shall take effect upon its passage.
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An Act increasing fairness in distribution of local aid generated by the state lottery
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S1893
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SD1726
| 193
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{'Id': 'SLM0', 'Name': 'Susan L. Moran', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SLM0', 'ResponseDate': '2023-01-17T19:40:47.39'}
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[{'Id': 'SLM0', 'Name': 'Susan L. Moran', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SLM0', 'ResponseDate': '2023-01-17T19:40:47.39'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1893/DocumentHistoryActions
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Bill
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By Ms. Moran, a petition (accompanied by bill, Senate, No. 1893) of Susan L. Moran for legislation to increase fairness in distribution of local aid generated by the state lottery. Revenue.
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SECTION 1. Notwithstanding any general or special law to the contrary, the department of revenue, in consultation with the executive office of education and the state lottery commission, shall conduct a study of the equity of the disbursement of state lottery sales revenue to municipalities.
The study shall consider:
(a) the state lottery sales revenue generated from each municipality in the commonwealth;
(b) the percentage of total state lottery sales revenue generated by each municipality;
(c) the percentage of local aid from state lottery sales revenue disbursed to each municipality;
(d) the median household income of each municipality;
(e) the financial needs of public schools within each municipality;
(f) any potential legislative or regulatory action to increase equity within the state lottery sales revenue disbursement process;
(g) other relevant topics necessary to assessing the equity of state lottery sales revenue disbursement to municipalities.
The department shall consult with any relevant state agency or office in gathering information relevant to the objective of the study.
The department shall file a report of its study and any recommendations with the clerks of the house of representatives and senate, the house and senate committees on ways and means, the state treasurer, and the secretary of administration and finance not later than December 1, 2024, provided, however, that the task force may make a draft report available to the public for comment before filing its final version.
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An Act relative to the establishment of a means tested senior citizen property tax exemption
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S1894
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SD1730
| 193
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{'Id': 'SLM0', 'Name': 'Susan L. Moran', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SLM0', 'ResponseDate': '2023-01-17T19:43:08.173'}
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[{'Id': 'SLM0', 'Name': 'Susan L. Moran', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SLM0', 'ResponseDate': '2023-01-17T19:43:08.1733333'}, {'Id': 'MOM0', 'Name': 'Michael O. Moore', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MOM0', 'ResponseDate': '2023-02-15T16:59:30.83'}, {'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-04-03T15:49:41.3266667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1894/DocumentHistoryActions
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Bill
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By Ms. Moran, a petition (accompanied by bill, Senate, No. 1894) of Susan L. Moran and Michael O. Moore for legislation to establish a means tested senior citizen property tax exemption. 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 inserting after the word “household”, in line 1124, the following words:- or $80,000, whichever is greater.
SECTION 2. Said chapter 59 is hereby further amended by inserting after section 5N the following section:-
Section 5O. (a) As used in this section, the following words shall have the following meanings:--
“Parcel”, a unit of real property as defined by the assessors of the city or town under the deed for the property, including a condominium unit.
“Income”, taxpayer’s total income for the purposes of the circuit breaker income tax credit, as defined in paragraph (1) of subsection (k) of section 6 of chapter 62.
(b) In any city or town that accepts the provisions of this section, with respect to each qualifying parcel of real property classified as Class one, residential there shall be an exemption from the property tax equal to the total amount of tax that would otherwise be assessed without this exemption less the sum of: (i) 10 per cent of income, or such other percentage of income as determined under subsection (d); and (ii) the circuit breaker income tax credit under subsection (k) of section 6 of chapter 62 the applicant was eligible to receive in the year prior to the application being filed. In no event shall property taxes be reduced by more than 50 per cent by this exemption.
(c) The board of assessors may deny an application for an exemption pursuant to this section if they find the applicant has excessive assets that place them outside of the intended recipients of the senior exemption created by this section. Real property shall qualify for the exemption under subsection (b) if all of the following criteria are met:
(1) the real property is owned and occupied by a person whose prior year’s income did not exceed the income limit established in clause (i) of paragraph (3) of subsection (k) of section 6 of chapter 62 and adjusted pursuant to paragraph (4) of subsection (k) of section 6 of chapter 62 for the prior year, whichever such income limit applies to the individual’s filing status;
(2) the real property is owned by a single applicant age 65 or older at the close of the previous year or jointly by persons either of whom is age 65 or above at the close of the previous year and if the joint applicant is 60 years of age or older;
(3) the real property is owned and occupied by the applicant or joint applicants as their domicile;
(4) the applicant or at least 1 of the joint applicants has been domiciled in the city or town for at least 10 consecutive years before filing an application for the exemption;
(5) the maximum assessed value of the domicile does not exceed (i) the prior year’s average assessed value of a single family residence for the city or town plus 10 per cent; and (ii) the valuation limit established in clause (ii) of paragraph (3) of subsection (k) of section 6 of chapter 62 and adjusted pursuant to paragraph (4) of said subsection (k) of said section 6 of said chapter 62 for the prior year; and
(6) the board of assessors has approved the application.
(d) The exemption under subsection (b) shall be in addition to any other exemption allowable under the General Laws; provided, however that there shall be a dollar cap on all the exemptions granted pursuant to this section equal to .5 per cent of the fiscal year’s total residential property tax levy for the city or town, including the levy for any regional high school if not included in the city’s or town’s tax levy at some subsequent date with the total exemption amount granted by this section allocated proportionally within the tax levy on all residential taxpayers. After the first year of such exemption, the total cap on the exemptions granted pursuant to this section shall be set annually by the board of selectmen, in the case of a town, the city manager, in the case of a city under a Plan E form of government, or the city council, in the case of all other cities, within a range of .5 to 1 per cent of the residential property tax levy for the city or town, including the levy for any regional high school. In the event that benefits to the applicants may be limited because the percentage established annually by the selectmen, city manager or city council would otherwise be exceeded, the benefits shall be allocated by raising the income percentage as required in subsection (b) as necessary to not exceed the cap. In the event the cap exceeds the need for the exemption, the total cap on the exemptions granted by this section shall be reduced to meet the need.
(e) A person who seeks to qualify for the exemption under subsection (b) shall, before the deadline established by the board of assessors, file an application, on a form to be adopted by the board of assessors, with the supporting documentation of the applicant’s income and assets as described in the application. The application shall be filed each year for which the applicant seeks the exemption.
(f) No exemption shall be granted under this section until the department of revenue certifies a residential tax rate for the applicable tax year where the total exemption amount is raised by a burden shift within the residential tax levy.
(g) The exemption under this section shall expire every three years after its acceptance or re-acceptance; provided, however, that a city or town which has accepted this section may re-accept this section for additional 3-year intervals by a vote of the legislative body of said city or town.
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An Act supporting regional economic development and transit
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S1895
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SD1763
| 193
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{'Id': 'SLM0', 'Name': 'Susan L. Moran', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SLM0', 'ResponseDate': '2023-01-19T15:19:48.23'}
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[{'Id': 'SLM0', 'Name': 'Susan L. Moran', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SLM0', 'ResponseDate': '2023-01-19T15:19:48.23'}, {'Id': 'M_C2', 'Name': 'Michelle L. Ciccolo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C2', 'ResponseDate': '2023-03-08T09:51:10.31'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1895/DocumentHistoryActions
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Bill
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By Ms. Moran, a petition (accompanied by bill, Senate, No. 1895) of Susan L. Moran and Michelle L. Ciccolo for legislation to support regional economic development and transit. Revenue.
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SECTION 1. Section 39 of chapter 63 of the General Laws, as appearing in the 2020 Official Edition, is hereby 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.
(c) 50 per cent of the funds received under subsection (b) shall be placed in the Regional Transportation Trust Fund.
(d) 50 per cent of the funds received under subsection (b) shall be allocated to the Massachusetts Growth Capital Corporation to develop and fund a competitive grant program for businesses classified under paragraph (1) of subsection (b) of this section pursuing improvements related to clean energy usage, as defined in section 1 of chapter 23J.
SECTION 2. Chapter 29 of the General Laws is hereby amended by inserting after section 2QQQQQ the following section:-
Section 2RRRRR. The Regional Transportation Trust Fund
(a) There shall be a Regional Transportation Trust Fund that shall be administered by the department of transportation. The fund shall consist of amounts credited to the fund from: (1) payments specified under subsection (c) of section 39 of chapter 63 of the General Laws; (2) any appropriations, grants, gifts or other money authorized by the general court or other parties and specifically designated to be credited to the fund; and (3) any income derived from the investment of amounts credited to the fund. Any unexpended balance in the fund at the end of a fiscal year shall not revert to the General Fund and shall be available for expenditure in the subsequent fiscal year.
(b) All amounts credited to the fund shall be used without further appropriation to develop a competitive grant program administered by the department of transportation for regional transit authorities to use or apply clean energy, as defined in section 1 of chapter 23J to pursue infrastructure improvements or expand service.
(c) Eligible grantees for the grant program shall be regional transit authorities in the commonwealth.
(d) All eligible grantees that submit an application shall receive funding, provided, however that funding distributed pursuant to this section shall be based on merit evaluations of the application by the department of transportation.
(e) The department of transportation shall promulgate regulations for the administration of this section.
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An Act to increase accountability in the sale of personal data
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S1896
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SD1768
| 193
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{'Id': 'SLM0', 'Name': 'Susan L. Moran', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SLM0', 'ResponseDate': '2023-01-17T19:51:49.333'}
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[{'Id': 'SLM0', 'Name': 'Susan L. Moran', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SLM0', 'ResponseDate': '2023-01-17T19:51:49.3333333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1896/DocumentHistoryActions
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Bill
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By Ms. Moran, a petition (accompanied by bill, Senate, No. 1896) of Susan L. Moran for legislation to increase accountability in the sale of personal data. Revenue.
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SECTION 1. The General Laws are hereby amended by inserting after chapter 65C the following chapter:-
CHAPTER 65D. TAXATION OF SALES OF DATA
Section 1. Definitions. As used in this chapter, the following words shall, unless the context clearly requires otherwise, have the following meanings:
“Address”, physical, mailing, or internet protocol addresses, or similar addresses.
“Engaging within this state”, any business entity, including foreign and domestic entities, that generates gross income of the business from selling or exchanging for consideration personal information of individuals located in the Commonwealth and has gross income attributable to the sale, or exchange for consideration, of personal information of residents of the Commonwealth. For the purposes of this chapter, an individual is located in this state if any addresses of that individual is located in this state. For the purposes of this chapter, an individual shall be considered to be located in the commonwealth if that individual’s information on record with a business entity indicates a Massachusetts home or mailing address, or an internet protocol address associated with a Massachusetts location.
“Personal information” means information that identifies, relates to, describes, or is capable of being associated with a particular individual, including but not limited to their name; physical address, mailing address, or other locational information; telephone number; email address; internet protocol address; signature; physical characteristics or description; biometric data; driver’s license number, state identification car number, passport number, social security number, or other government-issued identification number; bank account number, debit card number, credit card number, or any other financial information; insurance information; medical information; employment information; and educational information; browser habits; consumer preferences; and any other data that can be attributed to an individual and can be used for marketing, or determining access and costs related to insurance, credit, or health care.
Section 2. Every person or entity engaging within this state that sells personal information or exchanges personal information for consideration must register with the department of revenue.
(a) Registration under this section must be completed annually, at the date set by the department, and must consist of the following:
(1) The name, principal place of business, and character of the business, including: (i) The specific types of personal information from residents of the Commonwealth sold or exchanged for consideration; (ii) the types of entities that personal information is sold to or exchanged with for consideration; (iii) The sources and methods by which the personal information was obtained; and (iv) the gross income of the business attributable to the sale, or exchange for consideration, of personal information of residents of the Commonwealth, to be calculated using the following:
(A) The ratio, expressed as a percentage, that the number of Massachusetts addresses in the personal information bears to all addresses in the personal information; or (B) if the ratio in (A) of this subsection is not readily attainable, the ratio, expressed as a percentage, that the population of this state bears to all the states of the United States in the taxpayer’s market, or by any other reasonable methods allowed by the department; and
(2) Submission of a return, in the form prescribed by the commissioner
(b) A person who is required to register under subsection (a) of this section and who fails to do so , or submits incomplete or inaccurate information, is subject to a fine of up to one hundred dollars, indexed annually for inflation beginning in the year this section shall take effect, per day of delinquency in addition to an amount equal to any expense incurred by the office of the attorney general in the investigation or prosecution of the delinquency.
(c) By no later than 12 months following the passage of this legislation, the department must report to the appropriate committees of the legislature a summary of the information received under subsection 2 of this section and provide a recommendation for how to impose a tax on these businesses in order to ensure appropriate compensation to the people of the Commonwealth.
Section 3. If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected.
Section 4. All revenue generated from section (3) and the tax described in (4) shall be designated to the municipal broadband fund.
Section 5. No person or entity engaging within this state shall sell or exchange personal information for consideration to the United States Immigration and Customs Enforcement or to any person, entity, or agency that plans to sell or exchange said personal information to the United States Immigration and Customs Enforcement.
Section 6. For the purposes of this chapter, a social media company with users that are individuals located in Massachusetts shall be considered an entity engaging within this state.
SECTION 2. Chapter 29 of the General Laws is hereby amended by inserting after section 2QQQQQ the following section:-
Section 2RRRRR. The Municipal Broadband Fund
(a) There shall be established upon the books of the commonwealth a fund to be known as the Municipal Broadband Fund. The fund shall be administered by the department of telecommunications and cable. The fund shall be credited with revenue from the tax on personal data as described in section (1) of chapter 65D; (2) interest earned on such revenues; and (3) funds from public and private sources such as gifts, grants and donations. Amounts credited to the fund shall not be subject to further appropriation and money remaining in the fund at the end of the fiscal year shall not revert to the General Fund.
(b) The department of telecommunications and cable shall promulgate regulations necessary to allocate amounts credited to the fund to municipalities in across the commonwealth lacking access to broadband, including limited or inconsistent access to broadband at appropriate speeds. Allocated funds shall be directed to building and maintenance of broadband infrastructure.
(c) Annually, no later than October 1 in the year following implementation of the tax described in chapter 65D, the commissioner shall report to the clerks of the house of representatives and senate committees on ways and means on the fund’s activity. The report shall include, but not be limited to: (1) the source of funds received; (2) the amounts distributed and the purpose of expenditures from the fund; (3) anticipated revenue and expenditure projections for the next year; and (4) anticipated funding required to meet the municipal broadband needs of the Commonwealth.
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An Act to support the seasonal workforce
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S1897
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SD1769
| 193
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{'Id': 'SLM0', 'Name': 'Susan L. Moran', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SLM0', 'ResponseDate': '2023-01-19T18:38:46.357'}
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[{'Id': 'SLM0', 'Name': 'Susan L. Moran', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SLM0', 'ResponseDate': '2023-01-19T18:38:46.3566667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1897/DocumentHistoryActions
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Bill
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By Ms. Moran, a petition (accompanied by bill, Senate, No. 1897) of Susan L. Moran for legislation to support the seasonal workforce. Revenue.
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Chapter 63 of the General Laws is hereby amended by inserting, after section 38JJ, the following section:-
Section 38KK. Seasonal Employer Housing Tax Credit
(a) For the purposes of this section, the following words shall have the following meanings:
“Seasonal employer”, an employer that, because of climatic conditions or the nature of the product or service, customarily operates more than 70 percent of its business only during a regularly recurring period or periods of less than 20 weeks for all seasonal periods during a calendar year
“Employment season”, any period of time of less than 20 weeks during a calendar year.
(b) There shall be established a seasonal employer housing tax credit program under which a seasonal employer may be allowed a refundable income tax credit based on the amount of rent paid to house any workers employed by the seasonal employer during the employment season. The credit may be claimed against the taxes due pursuant to this chapter.
(c) The tax credit shall only be claimed by the seasonal employer for rent paid to house employees during the employment season.
(d) The commissioner of revenue shall adopt regulations for the implementation, administration and enforcement of this section.
(e) The total cumulative value of the tax credits authorized pursuant to this section shall not exceed $10,000 annually.
(f) If the amount of the credit allowed under this section exceeds the taxpayer's liability, the commissioner of revenue shall treat such excess as an overpayment and shall pay the taxpayer 100 per cent of the amount of such excess, without interest.
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An Act to protect affordable housing stock
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S1898
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SD1770
| 193
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{'Id': 'SLM0', 'Name': 'Susan L. Moran', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SLM0', 'ResponseDate': '2023-01-19T18:39:30.797'}
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[{'Id': 'SLM0', 'Name': 'Susan L. Moran', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SLM0', 'ResponseDate': '2023-01-19T18:39:30.7966667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1898/DocumentHistoryActions
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Bill
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By Ms. Moran, a petition (accompanied by bill, Senate, No. 1898) of Susan L. Moran for legislation to protect affordable housing stock. Revenue.
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SECTION 1. Chapter 64G of the General Laws is hereby amended by inserting, after section 3C, the following section:-
Section 3D. Short Term Rental Business Excise
(a) An operator of a short-term rental, as defined in section 1 of this chapter, shall pay an annual assessment of 5 per cent of the operator’s gross revenues derived from operation of short-term rentals in the commonwealth.
(1) For the purposes of this section, an operator of a short-term rental shall not include any person operating an owner-occupied property.
(b) An operator shall pay the above assessment to the department of revenue annually, not later than the 30th of January in the following year.
(c) An operator shall submit to the department of revenue a full report of the revenues generated from each of the operator’s short-term rental properties and the addresses of each of said properties.
(d) All monies derived from the assessment in this section shall be credited by the department of revenue to the municipal affordable housing trust fund, as authorized by section 55C of chapter 44, of the municipality in which the person operated said short-term rentals.
(e) If the municipality in which the person operated said short-term rentals has not established a municipal affordable housing trust fund, all monies derived from monetary penalties under this section shall be credited to the General Fund of the city or town, provided, however that all monies derived from monetary penalties under this section shall not be used for any other purpose besides the development of affordable housing within the municipality.
(f) If the person operated said short-term rentals in multiple municipalities, the monies shall be distributed among the municipalities proportionally based on the percentage of the operator’s total properties in each municipality.
SECTION 2. Section 6 of Chapter 64G of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting, after the first sentence, the following:-
A person that operates a short-term rental without a certificate of registration shall be liable for a monetary penalty of 5 per cent of the person’s gross annual revenues derived from operating short-term rentals within the commonwealth.
A person that operates a short-term rental without a certificate of registration shall be liable for an additional monetary penalty of 1 per cent of the person’s gross annual revenues derived from operating short-term rentals within the commonwealth for each successive year after the first year that the person operates a short-term rental without a certificate of registration, such that the monetary penalty for operating a short-term rental without a certificate of registration shall be 5 per cent of the person’s gross annual revenues derived from operating short-term rentals within the commonwealth in the first year, 6 per cent in the second year, 7 per cent in the third year, and further.
A monetary penalty imposed on a person that operates a short-term rental without a certificate of registration pursuant to this section shall never exceed 15 per cent of the person’s gross annual revenues derived from operating short-term rentals within the commonwealth.
The department of revenue shall enforce this section and shall distribute all monetary penalties collected pursuant to this section.
All monies derived from monetary penalties under this section shall be credited to the municipal affordable housing trust fund, as authorized by section 55C of chapter 44, of the municipality in which the person operated said short-term rentals.
If the municipality in which the person operated said short-term rentals has not established a municipal affordable housing trust fund, all monies derived from monetary penalties under this section shall be credited to the General Fund of the city or town, provided, however that all monies derived from monetary penalties under this section shall not be used for any other purpose besides the development of affordable housing within the municipality.
If the person operated said short-term rentals in multiple municipalities, the monies shall be distributed among the municipalities proportionally based on the percentage of the operator’s total properties in each municipality.
Notwithstanding the provisions of this section, the department of revenue shall have the authority to enter into an agreement with an unregistered operator of a short-term rental that may exempt said operator from paying any monetary penalties derived from this section, provided that the terms of such agreement shall include that:
(a) said operator shall apply for a certificate of registration as detailed in section 67 of chapter 62C;
(b) said operator shall not further operate a short-term rental until said operator is granted said certificate of registration; and
(c) if said operator shall, upon obtaining a certificate of registration and resuming operations of a short term rental, fails to pay the assessment described in section 3D of chapter 64G, such failure shall constitute a violation of the terms of such agreement.
In accordance with section 1 of chapter 12, the Attorney General is authorized to enforce this section. The Attorney General may, within 7 years, bring an action to recover any unpaid assessments and monetary penalties, or enjoin the operations of any non-compliant entity, in any court of competent jurisdiction.
Any municipality or group of municipalities adversely impacted by the action, or failure to act, of any short-term rental operator under this section, may, within 10 years, bring an action to recover any unpaid assessments and monetary penalties, or enjoin the operations of any non-compliant entity, in any court of competent jurisdiction.
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An Act to increase health insurance affordability for small business
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S1899
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SD1771
| 193
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{'Id': 'SLM0', 'Name': 'Susan L. Moran', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SLM0', 'ResponseDate': '2023-01-17T19:52:31.427'}
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[{'Id': 'SLM0', 'Name': 'Susan L. Moran', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SLM0', 'ResponseDate': '2023-01-17T19:52:31.4266667'}, {'Id': 'MOM0', 'Name': 'Michael O. Moore', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MOM0', 'ResponseDate': '2023-02-15T16:59:12.52'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1899/DocumentHistoryActions
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Bill
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By Ms. Moran, a petition (accompanied by bill, Senate, No. 1899) of Susan L. Moran and Michael O. Moore to increase health insurance affordability for small business. Revenue.
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SECTION 1: Subsection (f) of section 6 of chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking out the second, third, and fourth paragraphs, and inserting in place thereof the following paragraphs:-
Any business which (a) has 26 or more full-time equivalent employees unrelated to its owners or partners but no more than 50 of such employees calculated on an average annual basis, (b) makes qualifying health insurance premium expenditures for a health insurance plan covering its employees in each year, and (c) the average income of full-time equivalent employees is at or below $57,000 per year, indexed annually for inflation beginning in the year 2021 shall be allowed a credit against its income tax due under this chapter in any year in which unemployment in the commonwealth meets or exceeds 5 per cent and the following year thereafter.
The amount of such credit in the tax year in which it is taken shall be 15 per cent of the entire amount of the qualifying health insurance premium expenditure made by such business in such tax year. To qualify for such credits, the health insurance premium expenditure of such business must equal at least 50 per cent of the total cost of the premiums for such health insurance plan and such health insurance plan must be available to all of the full-time employees of such business. For the purposes of this section, "unrelated'' shall mean not having the familial relationship of spouse, mother, father, or child.
SECTION 2: Chapter 176J, of the General Laws, as so appearing, is hereby amended by inserting after section 6 the following section:-
Section 6A. Review of small business health insurance affordability and cooperatives
The commissioner shall evaluate the effectiveness of purchasing cooperatives in increasing the affordability of health insurance premiums, current impact of health insurance costs on small businesses, and recommendations for improved affordability and small business leverage in insurance purchasing. The commissioner must include representation from a diverse set of small businesses in its evaluation. The commissioner shall report its findings and recommendations biannually. Such report shall be filed with the clerk of the senate on or before the first day of July with the findings of the task force evaluations as previously outlined and such report shall contain analysis of the effectiveness of purchasing cooperatives in increasing the affordability of health insurance premiums, current impact of health insurance costs on small businesses, and recommendations for improving affordability and small business leverage in health insurance purchasing.
SECTION 3: This act shall take effect upon its passage.
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Proposed Senate Rules for the 2023-2024 Legislative Session
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S19
| null | 193
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[{'Id': 'TS29', 'Name': 'Temporary Senate Committee on Rules', 'Type': 2, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/Committees/TS29', 'ResponseDate': '2023-02-02T09:54:34.86'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S19/DocumentHistoryActions
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An Act prohibiting inhumane feline declawing
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S190
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SD2140
| 193
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{'Id': 'MCM0', 'Name': 'Mark C. Montigny', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MCM0', 'ResponseDate': '2023-01-04T15:43:06.967'}
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[{'Id': 'MCM0', 'Name': 'Mark C. Montigny', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MCM0', 'ResponseDate': '2023-01-04T15:43:06.9833333'}, {'Id': 'JPL1', 'Name': 'Jack Patrick Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JPL1', 'ResponseDate': '2023-01-26T10:30:32.1666667'}, {'Id': 'BMA1', 'Name': 'Brian M. Ashe', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BMA1', 'ResponseDate': '2023-01-31T09:37:57.6533333'}, {'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-02-02T16:57:16.4933333'}, {'Id': 'S_M1', 'Name': 'Samantha Montaño', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/S_M1', 'ResponseDate': '2023-02-06T09:49:33.8633333'}, {'Id': 'RCF0', 'Name': 'Ryan C. Fattman', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RCF0', 'ResponseDate': '2023-04-10T11:06:37.65'}, {'Id': 'M_C1', 'Name': 'Mike Connolly', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C1', 'ResponseDate': '2023-06-07T13:44:46.6433333'}, {'Id': 'JCD1', 'Name': 'James C. Arena-DeRosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JCD1', 'ResponseDate': '2023-06-07T13:44:46.6433333'}, {'Id': 'JBL0', 'Name': 'Joan B. Lovely', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBL0', 'ResponseDate': '2023-06-09T10:35:19.1966667'}, {'Id': 'R_C1', 'Name': 'Rob Consalvo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/R_C1', 'ResponseDate': '2023-06-14T14:00:38.7866667'}, {'Id': 'SND0', 'Name': 'Sal N. DiDomenico', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SND0', 'ResponseDate': '2023-06-15T17:19:10.6833333'}, {'Id': 'EAR1', 'Name': 'Estela A. Reyes', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/EAR1', 'ResponseDate': '2023-06-26T12:23:37.8533333'}, {'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-06-29T09:35:08.5033333'}, {'Id': 'PWM0', 'Name': 'Paul W. Mark', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PWM0', 'ResponseDate': '2023-07-07T11:49:21.51'}, {'Id': 'LME0', 'Name': 'Lydia Edwards', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/LME0', 'ResponseDate': '2023-07-12T13:56:24.4066667'}, {'Id': 'S_C1', 'Name': 'Simon Cataldo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/S_C1', 'ResponseDate': '2023-07-13T10:56:18.1266667'}, {'Id': 'N_H1', 'Name': 'Natalie M. Higgins', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/N_H1', 'ResponseDate': '2023-07-14T14:32:59.4833333'}, {'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-07-18T14:16:43.6'}, {'Id': 'DAS1', 'Name': 'Danillo A. Sena', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DAS1', 'ResponseDate': '2023-07-25T09:48:01.9633333'}, {'Id': 'T_V1', 'Name': 'Tommy Vitolo', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/T_V1', 'ResponseDate': '2023-09-01T10:03:46.5766667'}, {'Id': 'A_G0', 'Name': 'Adam Gomez', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/A_G0', 'ResponseDate': '2023-09-25T10:12:09.84'}, {'Id': 'BWM1', 'Name': 'Brian W. Murray', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BWM1', 'ResponseDate': '2023-10-12T11:00:48.52'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S190/DocumentHistoryActions
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Bill
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By Mr. Montigny, a petition (accompanied by bill, Senate, No. 190) of Mark C. Montigny, Jack Patrick Lewis, Brian M. Ashe, Patrick M. O'Connor and others for legislation to prohibit inhumane feline declawing. Consumer Protection and Professional Licensure.
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SECTION 1. Chapter 140 of the General Laws, as so appearing in the 2020 Official Edition, is hereby amended by inserting after section 174F the following section:-
“Section 174G. (a) For the purposes of this section, the following words shall have the following meanings:
''Board'', the board of registration in veterinary medicine.
“Declawing procedure” means an onychectomy, dactylectomy, phalangectomy, or any other procedure that removes a portion of the paw or digit of an animal in order to remove a claw. “Declawing procedure” includes a tendonectomy or any other procedure that cuts or modifies the tendon of the limb, paw, or digit of an animal in order to prohibit the normal function of a claw or prevents the normal functioning of 1 or more claws. “Declawing procedure” does not include nail filing, nail trimming, or the placement of temporary nail caps on 1 or more claws of an animal.
“Therapeutic purpose” means for the purpose of addressing an existing or recurring infection, disease, injury, or abnormal condition in the claw, nail bed, or toe bone that jeopardizes the animal’s health, where addressing the infection, disease, injury, or abnormal condition of the claws , nail bed, or toe bone, is a medical necessity; provided, that “therapeutic purpose” shall not include cosmetic, aesthetic reasons, or reasons of convenience in the keeping or handling of the animal.
(b) No person shall perform, or cause to be performed, any declawing procedure of an animal, unless the following apply:
(1) The person performing such declawing procedure is licensed under section 55 of chapter 112; and
(2) Such declawing procedure is for a therapeutic purpose as defined under this section; or
(3) The person who causes a declawing, onychectomy, or tendonectomy procedure to be performed is relying upon the written opinion of a person licensed under section 55 of chapter 112 that such declawing procedure animal is required for a therapeutic purpose.
(c) A veterinarian who performs a declawing procedure on an animal shall keep a record of the procedure for a period of 4 years after the last contact with the animal. This record shall include the name and address of the animal's owner; the name and address of the person from whom payment is received for the procedure; a description of the animal, including its name, breed, date of birth, sex, color, markings, and current weight; the date and time of the procedure; the reason the procedure was performed; and any diagnostic opinion, analysis or test results to support the diagnosis. These records shall be subject to audit by the board.
Any person who performs a declawing procedure on an animal shall report the number of all such procedures to the board annually on or before March 30. The board shall maintain all notices received under this subsection for 4 years from the date of receipt.
Records maintained under this subsection shall not be considered a public record, as defined in clause twenty-sixth of section 7 of chapter 4 or section 10 of chapter 66, and these records shall not be publicly disseminated.
(d) The board shall, annually on or before March 1, report to the joint committee on the environment, natural resources, and agriculture the number of animals that were the subject of declawing procedure notices received under subsection (c).
(e) Whoever violates subsection (b) shall be punished by a fine of not more than $1,000 for a first offense, by a fine of not more than $1,500 for a second offense, and by a fine of not more than $2,500 for a third or subsequent offense.
(f) Whoever being licensed under section 55 of chapter 112 violates any provision of this section may be subject to disciplinary action under section 59 of said chapter 112 and 256 CMR 7.00.
(g) Nothing in this section shall preclude prosecution under section 77 of chapter 272.
(h) A city or town shall enforce this section through its animal control officers or police officers in a manner consistent with the disposition provisions in section 21D of chapter 40.”.
SECTION 2. Section 137D of chapter 140, as so appearing, is hereby amended by inserting in line 8, after the word “seventy-two” the following:- “or section 174G of chapter 140”.
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[{'Action': 'Favorable', 'FiscalAmounts': [], 'Committee': {'CommitteeCode': 'J17', 'GeneralCourtNumber': 193, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/Committees/J17'}, 'Votes': []}]
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An Act increasing the property tax exemption for disabled veterans
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S1900
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SD160
| 193
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{'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-01-11T15:28:01.703'}
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[{'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-01-11T15:28:01.7033333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1900/DocumentHistoryActions
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Bill
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By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 1900) of Patrick M. O'Connor for legislation to increase the property tax exemption for disabled veterans. Revenue.
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Section 5 of chapter 59 of the General Laws, as appearing in the 2016 Official edition, is hereby amended in paragraph twenty-second by striking the figure "400" and replacing it with the following figure: "1000".
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An Act reducing senior citizen property taxes
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S1901
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SD163
| 193
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{'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-01-11T15:37:03.8'}
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[{'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-01-11T15:37:03.8'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1901/DocumentHistoryActions
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Bill
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By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 1901) of Patrick M. O'Connor for legislation to reduce senior citizen property taxes. Revenue.
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SECTION 1. Section 5K of chapter 59 of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by striking out the second sentence and inserting in place thereof the following:-
In exchange for such volunteer services, the city or town shall reduce the real property tax obligations of such person over the age of 60 on their tax bills, and any reduction so provided shall be in addition to any exemption or abatement to which any such person is otherwise entitled. No person shall receive a rate of, or be credited with, more than the current minimum wage of the commonwealth per hour for up to 175 hours of volunteer services provided in a given tax year; provided, that a city or town may limit the number of hours of volunteer services for which a person may receive a reduction on their tax bills to fewer than 175.
SECTION 2. Said section 5K of said chapter 59, as so appearing, is hereby further amended by striking out the third paragraph and inserting in place thereof the following paragraph:-
A city or town, by vote of its legislative body, subject to its charter, may adjust the exemption in this clause by allowing an approved representative, for persons physically unable, to provide such services to the city or town.
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An Act relative to adopting the new market tax credits program for Massachusetts
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S1902
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SD165
| 193
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{'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-01-11T16:07:57.423'}
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[{'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-01-11T16:07:57.4233333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1902/DocumentHistoryActions
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Bill
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By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 1902) of Patrick M. O'Connor for legislation to adopt the new market tax credits program for Massachusetts. Revenue.
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The Joint Committee on Economic Development and Emerging Technologies is authorized and directed to study the benefits of establishing a New Markets Tax Credit program in Massachusetts similar to the existing federal New Markets Tax Credit program (26 U.S.C. §45D). The study shall evaluate the potential benefits arising from a Massachusetts New Markets Tax Credit program that would enable participating community development entities to make business loans to, and other investments in, low-income community businesses to promote the creation or maintenance of permanent jobs, construction jobs, the provision of services and benefits to low-income community residents, and other potential positive community impacts for Massachusetts low-income communities. The study shall review the success of similar state new market tax credit programs already in operation in 14 other states that between 2003 through 2012 have created more than 500,000 jobs and generated more than $5.3 billion in federal income tax revenue and more than $3 billion in state and local tax revenues, evaluate how the creation of a Massachusetts New Markets Tax Credit program would attract private capital to and promote economic development in Massachusetts low-income communities, and take other relevant considerations into account. The study shall be completed no later than July 1, 2024.
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An Act establishing a tax credit for child care
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S1903
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SD202
| 193
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{'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-01-12T11:21:38.963'}
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[{'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-01-12T11:21:38.9633333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1903/DocumentHistoryActions
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Bill
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By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 1903) of Patrick M. O'Connor for legislation to establish a tax credit for child care. Revenue.
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Section 6 of Chapter 62 of the General Laws 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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An Act establishing a tax credit for employment of veterans
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S1904
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SD204
| 193
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{'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-01-12T11:22:27.85'}
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[{'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-01-12T11:22:27.85'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1904/DocumentHistoryActions
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Bill
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By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 1904) of Patrick M. O'Connor for legislation to establish a tax credit for employment of veterans. Revenue.
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Section 6 of Chapter 62 of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by inserting after subsection (t) the following new subsection:-
(u) There shall be a credit for any employer based in Massachusetts who hires a veteran upon an honorable discharge from at least 90 days of service. The credit shall be $500 per month of employment for each newly hired full time veteran and $750 per month of employment for each newly hired disabled veteran. The credit shall be available for the first 12 months of employment and shall not exceed $50,000 per business in any calendar year. This section shall expire five years from its effective date.
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An Act establishing a local option to exempt fishermen from property taxes
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S1905
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SD298
| 193
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{'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-01-12T12:22:38.693'}
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[{'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-01-12T12:22:38.6933333'}, {'Id': 'MJM2', 'Name': 'Mathew J. Muratore', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJM2', 'ResponseDate': '2023-03-01T10:15:25.5766667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1905/DocumentHistoryActions
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Bill
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By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 1905) of Patrick M. O'Connor and Mathew J. Muratore for legislation to establish a local option to exempt fishermen from property taxes. Revenue.
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Section 5 of chapter 59 of the general laws, as appearing in the 2008 Official Edition, is hereby amended by inserting at the end thereof the following new section:-
Fifty-eighth. Upon the acceptance of this section by a city or town, the board of assessors may grant real and personal property tax abatement up to 100 per cent of the total tax assessed to a resident who is a licensed commercial fisherman, lobsterman, oyster farmer, or other type of fish farmer, subject to eligibility criteria to be established by the board of assessors.
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An Act establishing a tax credit for families caring for elderly relatives and victims of Alzheimer's and Dementia
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S1906
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SD299
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{'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-01-12T13:26:59.537'}
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[{'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-01-12T13:26:59.5366667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1906/DocumentHistoryActions
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Bill
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By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 1906) of Patrick M. O'Connor for legislation to establish a tax credit for families caring for elderly relatives and victims of Alzheimer's and Dementia. Revenue.
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Section 6 of chapter 62 of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by inserting after paragraph (a) the following new paragraph:—
(b) A credit of $2,500 shall be allowed against the taxes due if the taxpayer has provided more than one-half of the support for an elderly relative who has attained the age of 70 before the taxable year, or for a totally disabled relative with Alzheimer’s Disease or Dementia, provided that the relative resided with the taxpayer for more than 6 months of the taxable year. If the credit provided in this section reduces the tax to zero, the taxpayer shall be entitled to a refund equal to the amount by which the amount of the credit exceeded the amount of tax due.
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An Act establishing a tax credit for families caring for relatives with aphasia
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S1907
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SD301
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{'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-01-12T13:30:04.44'}
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[{'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-01-12T13:30:04.44'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1907/DocumentHistoryActions
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Bill
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By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 1907) of Patrick M. O'Connor for legislation to establish a tax credit for families caring for relatives with aphasia. Revenue.
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Section 6 of chapter 62 of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by inserting after paragraph (a) the following new paragraph:—
(b) A credit of $1,000 shall be allowed against the taxes due if the taxpayer has provided more than one-half of the support for a relative diagnosed with aphasia, provided that the relative resided with the taxpayer for more than 6 months of the taxable year. If the credit provided in this section reduces the tax to zero, the taxpayer shall be entitled to a refund equal to the amount by which the amount of the credit exceeded the amount of tax due.
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An Act establishing a tax credit for individuals paying for home health care and hospice
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S1908
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SD319
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{'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-01-12T13:33:12.913'}
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[{'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-01-12T13:33:12.9133333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1908/DocumentHistoryActions
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Bill
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By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 1908) of Patrick M. O'Connor for legislation to establish a tax credit for individuals paying for home health care and hospice. Revenue.
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(1) A taxpayer who pays for direct home health services from a home care provider licensed with the Massachusetts Department of Public Health, or the Center for Medicare and Medicaid Services or certified with the Massachusetts Department of Occupational Safety, for the care of an elderly parent or in-law 60 years of age or older who resides in the commonwealth shall be allowed a deduction of $5000.
(2) A taxpayer who pays for his own home health care services from a home health care provider licensed with the Massachusetts Department of Public Health, or the Center for Medicare and Medicaid Services or certified with the Massachusetts Department of Occupational Safety shall be allowed a deduction of $5000.
(3) A taxpayer who pays for direct home hospice services for themselves or another from a home health care provider licensed with the Massachusetts Department of Public Health, or the Center for Medicare and Medicaid Services or certified with the Massachusetts Department of Occupational Safety shall be allowed a deduction of $5000.
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An Act establishing a tax credit for small businesses
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S1909
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SD331
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{'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-01-12T13:34:22.563'}
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[{'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-01-12T13:34:22.5633333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1909/DocumentHistoryActions
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Bill
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By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 1909) of Patrick M. O'Connor for legislation to establish a tax credit for small businesses. Revenue.
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Chapter 62 of the General Laws is hereby amended by inserting after section 6 the following section:—
Section 6½. (a) As used in this section the following words shall, unless the context clearly requires otherwise, have the following meanings:—
“Department”, the department of revenue. “Small Business”, a sole proprietorship, partnership, limited liability company, corporate trust, corporation or other business, including its affiliates that is: (i) independently owned and operated, (ii) not dominant in the field of operation in which it is bidding on government contracts, (iii) qualifies as a small business under the criteria and size standards of the Small Business Administration regulations and (iv) is under 500 employees in the manufacturing and mining industries or under 100 employees for all wholesale trade industries or does under $6 million of business annually for retail and service industries or does under $28.5 million of business annually for general & heavy construction industries or does under $12 million of business annually for all special trade contractors and under $0.75 million of business for agricultural industries “Creditable amount”, the monetary amount actually paid by a small business to provide gasoline or diesel for vehicles either owned by company or driven by employees in the normal course of business.
(b) There is hereby established a credit against the tax liability imposed by this chapter for small businesses to be known as the “Small Business Tax Credit”.
(c) The amount of the “Small Business Tax Credit” shall be up to 15 per cent of the creditable amount purchased in the taxable year.
(d) The commissioner shall promulgate rules and regulations relative to the administration and enforcement of this section.
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An Act regulating alternative healing therapies
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S191
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SD2151
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{'Id': 'MCM0', 'Name': 'Mark C. Montigny', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MCM0', 'ResponseDate': '2023-01-12T15:55:59.03'}
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[{'Id': 'MCM0', 'Name': 'Mark C. Montigny', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MCM0', 'ResponseDate': '2023-01-12T15:55:59.03'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S191/DocumentHistoryActions
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Bill
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By Mr. Montigny, a petition (accompanied by bill, Senate, No. 191) of Mark C. Montigny for legislation to regulate bodyworks. Consumer Protection and Professional Licensure.
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SECTION 1. Section 98 of chapter 13 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking out subsection (a) and inserting in place thereof the following subsection:-
(a) There shall be within the division of professional licensure a board of registration of massage therapy and alternative healing therapies. The board shall consist of 7 members who shall be appointed by the governor for terms of 3 years, 3 of whom shall be licensed massage therapists who have been actively engaged in the practice of massage therapy in the commonwealth for not less than 5 years immediately before their appointments, 2 of whom shall be a licensed alternative healing therapist represented within the advisory council established pursuant to section 99 and who has been actively engaged in the practice of an alternative healing therapy in the commonwealth for not less than 5 years immediately before their appointments; 1 of whom shall be a law enforcement representative whose area of focus is human trafficking and 1 of whom shall be a consumer who is familiar with the massage therapy or alternative healing therapy fields. The members shall be residents of the commonwealth and shall be subject to chapter 268A.
SECTION 2. Said chapter 13 is hereby further amended by striking out section 99, as so appearing, and inserting in place thereof the following section:-
Section 99. (a) The board shall: (i) administer and enforce sections 227 to 235, inclusive, of chapter 112; (ii) adopt rules and regulations governing the licensure of massage therapists, the practice of massage therapy, and the approval and operation of massage schools and to promote public health, welfare and safety; (iii) adopt rules and regulations, in consultation with the advisory council set forth in this section, governing the licensure of alternative healing therapists, the various and distinct practices of alternative healing therapies, and the approval and operation of alternative therapy training and certification programs; (iv) establish standards of professional and ethical conduct for massage therapy; (v) establish standards of professional and ethical conduct for alternative healing therapies that reflecting national, state, or other recognized professional organization or certification standards of each discipline; (vi) establish standards for continuing education reflecting acceptable national, state, or other recognized professional organization or certification standards of each discipline; and (vi) investigate complaints, conduct inspections, review billing and treatment records and set and administer penalties as defined in sections 61 to 65E, inclusive, and sections 232 to 235, inclusive, of said chapter 112 for fraudulent, deceptive or professionally incompetent and unsafe practices and for violations of rules and regulations promulgated by the board.
(b) The board shall make available to the public a list of licensed massage therapists and alternative healing therapists, as well as a list of each licensed facility under its jurisdiction.
(c) The board shall adopt rules and regulations to define and differentiate among varying scopes of practice within alternative healing therapies, as defined by section 227 of chapter 112, unless otherwise defined by section 227 of chapter 112; provided, that the board shall adopt appropriate licensure restrictions to ensure that an alternative healing therapist operates within the authorized scope of practice for which the alternative healing therapist has demonstrated satisfactory competency to the board; provided further, that the board shall consult with the advisory council set forth in this section to ensure appropriate standards and scopes of practice for alternative healing therapies identified by said council..
(d) To inform the standards set forth above, there shall be a Massachusetts alternative healing therapies advisory council to study and make recommendations to the board on the regulation of alternative healing therapies. The council shall consist of licensed alternative healing therapists, as defined in section 227 of chapter 112, who have been actively engaged in the practice of their respective disciplines for not less than 3 years immediately before their memberships. The commissioner shall appoint one licensed practitioner of each discipline that expresses an interest to the commissioner in participating on the council which may include but not be limited to Asian bodywork therapy, reflexology, structural integration, the Feldenkrais Method; the Trager Approach; Ayurvedic Therapies; Polarity or Polarity Therapy; Qi Gong; Body/Mind Centering; and Reiki, levels II and above.
The commissioner shall, from time to time, designate one of the members as chair of the council. The chair shall serve for no more than 1 year and the position shall rotate among practitioners of each discipline.
Members shall serve on the council for terms of 3 years. Members whose appointments have expired may continue to serve until a replacement is appointed. Members of the council shall not be state employees under chapter 268A by virtue of their service on the council and shall serve without compensation.
(e) The council shall: (i) inform the board on the scope of practice of each discipline and current standards adopted by each discipline’s respective national, state or otherwise recognized professional organization or certification process; (ii) advise on the preparation of regulations under this chapter; (iii) consider all matters submitted to it by the board; (iv) on its own initiative, recommend to the board guidelines, rules and regulations and any changes to guidelines, rules and regulations that the council considers important or necessary for the board’s review and consideration; and (v) advise and make recommendations to the board regarding new and emerging alternative healing therapies that may fall under the scope of the boards’ authority.
SECTION 3. Section 227 of chapter 112 of the General Laws, as so appearing, is hereby amended by inserting after the word “therapy”, in line 4, the following words:- and alternative healing therapies.
SECTION 4. Said section 227 of said chapter 112, as so appearing, is hereby further amended by inserting before the definition of “Board”, the following 2 definitions:-
“Alternative healing therapist”, a person licensed by the board who instructs or administers an alternative healing therapy or therapies for compensation.
“Alternative healing therapy” or “alternative healing therapies”, a series of separate and distinct complementary health practices that include Asian bodywork therapy, bodywork, reflexology, structural integration or Rolfing, and energy and somatic healing practices as identified by the advisory council established pursuant to section 99 of chapter 13; provided further, that alternative healing therapy shall not include diagnoses, the prescribing of drugs or medicines, spinal or other joint manipulations or any services or procedures for which a license to practice medicine, acupuncture, chiropractic, massage therapy, naturopathy, occupational therapy, physical therapy or podiatry is required by law.
“Asian bodywork therapy”, “bodywork” or “bodywork therapy”, the practice of a person who treats the human body/mind/spirit, including the electromagnetic or energetic field, which surrounds, infuses and brings that body to life, by pressure and/or manipulation. Asian Bodywork Therapy is based upon traditional Chinese medicine principles for assessing and evaluating the body’s system of energy (Qi or Ki). Asian Bodywork Therapy uses traditional Asian techniques and treatment strategies primarily to affect and balance the energetic system for the promotion, maintenance and restoration of health. Asian Bodywork Therapy is one of the three professional branches of Chinese Medicine nationally recognized by the National Certification Commission for Acupuncture and Oriental Medicine (NCCAOM). ABT Qi assessment and treatment may include, but is not limited to: touching, stretching, pressing or holding meridians (channels of Qi) and/or acu-points, primarily with the hands. Appropriately trained practitioners may also use external application of medicinal plants, heat or cold; dietary and exercise suggestions; cupping; gua sha; moxibustion and other Asian-based techniques or practices; provided further, that “Asian bodywork therapy”, “bodywork”, or “bodywork therapy” shall not include diagnoses, the prescribing of drugs or medicines, spinal or other joint manipulations or any services or procedures for which a license to practice medicine, acupuncture, chiropractic, massage therapy, naturopathy, occupational therapy, physical therapy or podiatry is required by law.
“Energy and somatic healing practices”, a series of separate and distinct alternative healing practices identified by the advisory council established pursuant to section 99 of chapter 13 and defined by the board under said section that may include but not be limited to the Feldenkrais Method; the Trager Approach; Ayurvedic Therapies; Polarity or Polarity Therapy; Qi Gong; Body/Mind Centering; and Reiki, levels II and above.
SECTION 5. Said section 227 of said chapter 112, as so appearing, is hereby further amended by striking out the definitions of “Licensed massage school” and “Licensed massage therapy salon” and inserting in place thereof the following 2 definitions:-
“Licensed massage school” or “licensed alternative healing therapy program”, a facility or program that is licensed by the office of private occupational school education pursuant to section 263 or any other state or federal agency or department after meeting minimum standards for training, facilities, instructors and curriculum as determined by the board in accordance with sections 228 to 235, inclusive.
“Licensed massage therapy facility” or “licensed alternative healing therapy facility”, a place, office, clinic or establishment licensed by the board to offer massage or alternative healing therapy services.
SECTION 6. Said section 227 of said chapter 112, as so appearing, is hereby further amended by inserting after the definition of “Massage therapist”, the following 2 definitions:-
“Reflexology”, the use of alternating pressure applied to the reflexes within the reflex maps of the body located on the feet, hands, and outer ears; provided, that “reflexology” shall not include diagnoses, the prescribing of drugs or medicines, spinal or other joint manipulations or any services or procedures for which a license to practice medicine, acupuncture, chiropractic, naturopathy, occupational therapy, physical therapy, massage therapy or podiatry is required by law.
“Structural integration” or “Rolfing”, the restoration of postural balance and functional ease by systematically aligning and integrating the human body in gravity; provided, that structural integration may use manipulation of the connective tissue matrix, enhancement of awareness, and education techniques; provided further, that “structural integration” shall not include diagnoses, the prescribing of drugs or medicines, spinal or other joint manipulations or any services or procedures for which a license to practice medicine, acupuncture, chiropractic, naturopathy, occupational therapy, physical therapy, massage therapy or podiatry is required by law.
SECTION 7. Said chapter 112, as so appearing, is hereby further amended by inserting after section 227 the following new section:-
Section 227A. A city or town may adopt ordinances or by-laws relative to health and safety of the practice of alternative healing therapies not inconsistent with sections 227 to 235, inclusive; provided, however, that local ordinances pertaining to alternative healing therapies in effect prior to the effective date of this Act and that are consistent with and that may exceed the requirements of said sections 227 to 235, inclusive, may remain in effect.
SECTION 8. Said chapter 112 is hereby further amended by striking out section 228, as so appearing, and inserting in place thereof the following section:-
Section 228. (a) A person shall not hold the person’s self out to others as a massage therapist or alternative healing therapist or practice massage, massage therapy, or any alternative healing therapy unless the person holds a valid license issued in accordance with this chapter. A person licensed to practice massage or massage therapy or an alternative healing therapy shall not perform: (i) diagnosis of illness or disease; (ii) high velocity, low-amplitude thrust applied to a joint; (iii) electrical stimulation; (iv) application of ultrasound; (v) exercise and prescription of medicines.
(b) The following practitioners shall be exempt from the licensure requirements of this section:
(i) a person who: (A) is otherwise licensed, certified or registered under the General Laws; (B) is performing services within the person’s authorized scope of practice; and (C) does not hold the person’s self out to be a massage therapist, or alternative healing therapist;
(ii) a person who is duly licensed, registered or certified in another state, territory, the District of Columbia or a foreign country when temporarily called into the commonwealth to teach a course related to massage therapy or an alternative healing therapy or to consult with a person licensed as a massage therapist or alternative healing therapist or under this chapter;
(iii) a student of massage therapy or an alternative healing therapy who is enrolled in a licensed massage school or alternative healing therapy program for massage or an alternative healing therapy and is performing work as a required component of his course of study at such school or program; provided, however, that the student shall not hold the student’s self out as a licensed therapist under this chapter and shall not receive compensation for the work;
(iv) a person giving massage or alternative healing therapy to a member of that person’s immediate family for which the person received no compensation;
(v) a person, duly licensed, registered or certified in another state, territory, the District of Columbia or a foreign country who is incidentally in the commonwealth to provide service as part of an emergency response team working in conjunction with disaster relief officials; and
(vi) a person giving massage or alternative healing therapy in a sporting, health or other event, whether on a single day or on consecutive days, that is non-compensatory and under the supervision of a licensed therapist.
SECTION 9. Said chapter 112 is hereby further amended by striking out section 229, as most recently amended by section 74 of chapter 6 of the acts of 2017, and inserting in place thereof the following section:-
Section 229. (a) A person who desires to engage in the practice of massage therapy shall apply on a form furnished by the board that shall be signed and sworn to by the applicant. Each application shall be accompanied by payment of the fee prescribed by the executive office for administration and finance pursuant to section 3B of chapter 7. Upon submission of a completed application to the board and the payment of the required fee, the board may issue a license to practice as a massage therapist to an applicant who: (i) has obtained a high school diploma or its equivalent; (ii) is 18 years of age or older; (iii) has submitted 2 professional letters of reference, with at least 1 being from an employer or professional in the massage therapy or medical field; (iv) is of good moral character, as determined by the discretion of the board; (v) has successfully completed a course of study consisting of not less than 500 classroom hours or an equivalent number of credit hours of supervised instruction at a licensed massage school; (vi) has not been convicted in any jurisdiction of sexually-related crime or a crime involving moral turpitude for the 10 years immediately before the date of application; (vii) provides proof of professional liability coverage; and (viii) demonstrates the professional competence that may be required by the board's regulations.
(b) A person who desires to engage in the practice of one or more alternative healing therapies shall apply on a form furnished by the board that shall be signed and sworn to by the applicant. Each application shall be accompanied by payment of the fee prescribed by the executive office for administration and finance pursuant to section 3B of chapter 7. Upon submission of a completed application to the board and the payment of the required fee, the board may issue a license to practice as an alternative healing therapist to an applicant who: (i) has obtained a high school diploma or its equivalent; (ii) is 18 years of age or older; (iii) has submitted 2 professional letters of reference, with at least 1 being from an employer or professional in the alternative healing therapy or medical field; (iv) is of good moral character, as determined by the discretion of the board; (v) has successfully completed a course of study, supervised instruction, or certification process reflecting a national, state, or other recognized professional organization standard at a licensed alternative health therapy program that has been determined appropriate by the board; (vi) has not been convicted in any jurisdiction of sexually-related crime or a crime involving moral turpitude for the 10 years immediately before the date of application; (vii) provides proof of professional liability coverage; and (viii) demonstrates the professional competence that may be required by the board's regulations. The board shall require no more than one application for any applicant seeking to practice multiple disciplines under its jurisdiction; provided, that said applicant can demonstrate competency in each discipline as determined by the board; provided further, that the board shall collect one fee per application.
(c) The commissioner of the division of professional licensure shall determine the renewal cycle and renewal period for massage therapy and alternative health therapy licenses. Each person licensed in accordance with these sections shall apply to the board for renewal of the person’s license not later than the expiration date, as determined by the director, unless the license was revoked, suspended or canceled earlier by the board as a result of a disciplinary proceeding instituted pursuant to this chapter. Applications for renewal shall be made on forms approved by the board and accompanied by payment of a renewal fee, as prescribed by the executive office for administration and finance pursuant to section 3B of chapter 7; provided, however, that the fee shall not be less than $100.
(d) As a condition of license renewal, a licensed massage therapist or licensed alternative health therapist shall furnish the board with satisfactory proof that the licensee: (i) has not been convicted in any jurisdiction of a sexually-related crime or a crime involving moral turpitude since the original application for licensure; (ii) has professional liability coverage; and (iii) has completed the continuing education requirements that reflect acceptable national, state, or other recognized professional organization or certification standards of each pertinent discipline and have been reviewed and approved by the board.
Upon satisfactory compliance with the licensing requirements for massage therapists or alternative healing therapists and successful completion of the continuing education requirements, the board shall issue a renewal license showing that the holder is entitled to be licensed for the renewal period. The board may provide for the late renewal of a license that has lapsed and may require payment of a late fee. All licensing and application fees and administrative fines collected pursuant to sections 227 to 235, inclusive, shall be deposited into the Division of Professional Licensure Trust Fund established in section 35V of chapter 10.
SECTION 10. Section 230 of said chapter 112, as appearing in the 2020 Official Edition, is hereby amended by inserting after the word “therapists”, in line 2, the following words:- , or alternative healing therapists.
SECTION 11. Said chapter 112 is hereby further amended by striking out section 231, as so appearing, and inserting in place thereof the following section:-
Section 231. The board may grant a license to an applicant for an alternative healing therapist license who: (i) (A) provides documentation, acceptable to the board, that demonstrates that the applicant has provided an appropriate number of hours of an alternative healing therapy, as determined by the board, to members of the public for compensation; (B) has been authorized to practice an alternative healing therapy by the municipal board of health within the commonwealth; provided, however, that the authorization shall be valid not more than 2 years after the date of application; or (C) provides proof of the successful passage or compliance with a training or certification process reflecting a national, state, or other recognized professional organization standard acceptable to the board; (ii) submits a completed application and pays the necessary fee prescribed by the executive office for administration and finance pursuant to section 3B of chapter 7; (iii) is of good moral character, as determined by the discretion of the board; and (iv) provides proof of professional liability coverage.
SECTION 12. Said chapter 112 is hereby further amended by striking out section 232, as so appearing, and inserting in place thereof the following section:-
Section 232. (a) The board shall conduct inspections and investigate all complaints filed that relate to the proper practice of massage therapy or alternative healing therapy, the operation of a massage therapy or alternative healing therapy facility and any violation of sections 227 to 235, inclusive, or a rule or regulation of the board. Such a complaint may be brought by any person or the board may, on its own, initiate a complaint.
(b) The board shall be under the supervision of the division of professional licensure and shall have all the authority conferred under sections 61 to 65E, inclusive. For the purposes of this section and sections 61 to 65E, inclusive, conduct that places into question the holder's competence to practice massage therapy or an alternative healing therapy or operate a massage or alternative healing therapy facility shall include, but not be limited to: (i) committing fraud or misrepresentation in obtaining a license; (ii) criminal conduct that the board determines to be of such a nature as to render the person unfit to practice as a licensed massage therapist or alternative healing therapist or to operate a licensed massage therapy or alternative healing therapy facility, as evidenced by criminal proceedings that resulted in a conviction, guilty plea or plea of nolo contendere or an admission of sufficient facts; (iii) violating any rule or regulation of the board; (iv) failing to cooperate with the board or its agents in the conduct of an inspection or investigation; (v) failing to fulfill any continuing education requirements set out by the board; (vi) violating an ethical standard that the board determines to be of such a nature as to render the person unfit to practice as a massage therapist or alternative healing therapist or to operate a licensed massage therapy or alternative healing therapy facility, including, but not limited to: (A) inappropriate conduct or touching in the practice of massage therapy or alternative healing therapy; (B) offering medical opinion or diagnosis; or (C) negligence in the course of professional practice.
The board may issue an order to a licensee directing the licensee to cease and desist from unethical or unprofessional conduct if the board finds, after the opportunity for a hearing, that the licensee has engaged in such conduct.
(c) A massage therapist or alternative healing therapist whose license to practice is suspended for more than 1 year for professional misconduct with regard to insurance claims shall not own, operate, practice in or be employed by another massage therapist, alternative healing therapist or a physical therapist or chiropractor, in any capacity, until the license is reinstated by the board. A massage therapist or alternative healing therapist whose license is suspended for a second offense with regard to insurance claims shall have the license permanently revoked and may not own, operate, practice in or be employed by a business that provides massage therapy, alternative healing therapy, physical therapy or chiropractic care.
(d) Nothing in this section shall limit the board's authority to impose sanctions by consent agreements that are considered reasonable and appropriate by the board. A person aggrieved by a disciplinary action taken by the board pursuant to this section or section 235 may, pursuant to section 64, file a petition for judicial review.
SECTION 13. Said chapter 112 is hereby further amended by striking out section 233, as most recently amended by section 75 of chapter 6 of the acts of 2017, and inserting in place thereof the following section:-
Section 233. The board shall establish standards to be met by the massage therapy schools as well as alternative healing therapy programs. The board shall approve massage therapy school and alternative healing therapy program curriculum, training, facilities and instructors. A school or program shall not teach massage therapy or alternative healing therapies without prior approval by the board unless licensed by the division of professional licensure pursuant section 263 or other state or federal agency or department.
SECTION 14. Section 234 of said chapter 112, as appearing in the 2020 Official Edition, is hereby amended by inserting after the words “massage therapy”, in line 2, the following words:- and alternative healing therapies.
SECTION 15. Section 235 of said chapter 112, as so appearing, is hereby amended by inserting after the word “means”, in line 25, the following words:- or through online advertising means or forums.
SECTION 16. Said section 235 of said chapter 112, as so appearing, is hereby further amended by striking out subsection (b) and inserting in place thereof the following 2 subsections:-
(b) Only a person duly licensed under this chapter shall be designated as an “alternative healing therapist” and entitled to use the terms “alternative healing therapist”, “alternative healing therapy”, or any term reflecting one of the separate and distinct complementary health practices defined as alternative healing therapy under section 227” when advertising or printing promotional material. A person who uses such a term in the person’s professional title without being authorized to do so shall be subject to discipline by the board. A person who: (i) knowingly aids and abets another to use such a term when the person is not authorized to do so; or (ii) knowingly employs a person not authorized to use such a term in the course of the employment, shall be subject to a disciplinary proceeding before the board. Nothing in this section shall prohibit a licensed alternative healing therapist from using terms reflecting a specific discipline for which they are authorized by the board to practice when advertising or printing promotional material; provided further, that such terms shall include, but not be limited to, Feldenkrais, reflexology, Asian Bodywork Therapy, Acupressure, Amma, Tuina, and Shiatsu, Trager, Ayurvedic therapy, Rolf structural integration, polarity, acupressure, and reiki.
It shall be a violation of this chapter for a person to advertise: (i) as an alternative healing therapy facility, as defined by section 227, unless the person has an employee who holds a valid license under this chapter; (ii) by combining advertising for a licensed alternative healing therapy service with escort or dating services; (iii) as performing alternative healing therapy in a form in which the person has not received training or of a type that is not licensed or otherwise recognized by law or administrative rule;.
As used in this section, the term “advertise” shall include, but not be limited to: (i) the issuance of a card, sign or device to another; (ii) the causing, permitting or allowing of a sign or marking on or in a building, vehicle or structure; (iii) advertising in a newspaper or magazine, on television or through electronic means or online advertising means or forums; (iv) a listing or advertising in a directory under a classification or heading that includes the word “alternative healing therapy”, “bodyworker”, “bodywork therapy”, or “alternative healing therapist”; or (v) a commercial broadcast by airwave transmission.
(c) A person who: (i) is otherwise licensed, certified or registered under the law; (ii) is performing services within the person’s authorized scope of practice; and (iii) does not hold the person’s self out to be a massage therapist or alternative healing therapist, shall be exempt from this section.
SECTION 17. Section 51 of chapter 140 of the General Laws, as so appearing, is hereby amended by inserting after the word “therapy”, in lines 1 and 8, each time it appears, the following words:- or any alternative health therapy.
SECTION 18. Subsection (a) of said section 51 of said chapter 140 is hereby amended by striking out the last sentence and inserting in place thereof the following:-
Any premises used to offer massage therapy or any alternative health therapy under said section 227 to 236, inclusive, of said chapter 112 shall be subject to inspection by local boards of health, and their respective agents, in addition to the department of professional licensure and board of registration of massage therapy and alternative healing therapies. Nothing in section shall require a license from a municipal authority in addition to the license required pursuant to said section 227 to 236, inclusive, of chapter 112.
SECTION 19. Subsection (b) of said section 51 of said chapter 140 is hereby amended by striking out the last sentence and inserting in place thereof the following sentence:-
A massage therapist or alternative healing therapist, whose license to practice massage therapy or alternative healing therapy is revoked or suspended for more than 1 year with regard to insurance claims, shall not own, operate, practice in or be employed by a massage therapy or alternative healing therapy office, clinic or other place designated for the practice of massage therapy, alternative healing therapy, physical therapy or chiropractic.
SECTION 20. Said chapter 140 is hereby further amended by striking out section 52, as so appearing, and inserting in place thereof the following section:-
Section 52. A member of the police department of a town may, upon appropriate legal process, enter and inspect any premises in that town used for massage, alternative healing therapy or the giving of vapor baths.
SECTION 21. The board of registration of massage therapy and alternative healing therapies established under section 98 of chapter 13 of the General Laws shall promulgate regulations not more than 180 days after a quorum of the board is appointed.
SECTION 22. All orders, rules and regulations duly made and all licenses and approvals duly granted that are in force immediately before the effective date of this act shall continue in force and shall thereafter be enforced until superseded, revised, rescinded or cancelled in accordance with law by the appropriate board.
SECTION 23. The board of registration of massage therapy and alternative healing therapies established under section 98 of chapter 13 of the General Laws shall receive applications for licenses under section 231 of chapter 112 of the General Laws on or before July 1, 2023.
SECTION 24. This act shall take effect upon its passage.
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An Act establishing a tax credit for teachers purchasing supplies
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S1910
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SD332
| 193
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{'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-01-12T13:35:18.163'}
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[{'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-01-12T13:35:18.1633333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1910/DocumentHistoryActions
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Bill
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By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 1910) of Patrick M. O'Connor for legislation to establish a tax credit for teachers purchasing supplies. 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 2010 Official Edition, is hereby amended by adding the following subparagraph:-
(16) An amount as described in section 62(a)(2)(D) of the Code for certain expenses of elementary and secondary school teachers, only to the extent the amount is not otherwise deducted under subparagraph (7).
SECTION 2. Section 1 shall be effective for tax years beginning on or after January 1, 2024.
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[]
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An Act establishing a tax credit for the purchase of hearing aids
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S1911
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SD355
| 193
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{'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-01-12T13:35:51.647'}
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[{'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-01-12T13:35:51.6466667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1911/DocumentHistoryActions
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Bill
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By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 1911) of Patrick M. O'Connor for legislation to establish a tax credit for the purchase of hearing aids. Revenue.
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Section 6 of chapter 62 of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by inserting at the end thereof the following new subsection:-
(1) A taxpayer shall be allowed a credit against the taxes imposed by this chapter in an amount equal to the amount paid during the taxable year, not compensated by insurance or otherwise, by the taxpayer for the purchase of any qualified hearing aid.
(2) For the purposes of this section, the term qualified hearing aid means a hearing aid which is intended for use:
(a) by the taxpayer, but only if the taxpayer (or the spouse intending to use the hearing aid, in the case of a joint return), is age 55 or older; or
(b) by the taxpayer, but only if the taxpayer provides more than one half of annual support for an individual with a disability that creates the need for a hearing aid, or if the taxpayer is an individual with a disability that creates the need for a hearing aid, or
(c) by an individual with respect to whom the taxpayer, for the taxable year, is allowed a deduction. The maximum amount allowed as a credit under this section is $1,500.
(3) This section shall apply to any individual for any taxable year only if such individual elects to have this section apply for such taxable year. An election to have this section apply may not be made for any taxable year if such election is in effect with respect to such individual for any of the four taxable years preceding such taxable year.
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An Act establishing a tax exemption for municipalities paying for gas
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S1912
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SD356
| 193
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{'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-01-12T13:36:24.723'}
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[{'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-01-12T13:36:24.7233333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1912/DocumentHistoryActions
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Bill
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By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 1912) of Patrick M. O'Connor for legislation to establish a tax exemption for municipalities paying for gas. Revenue.
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Chapter 64A of the General Laws, as most recently amended by chapter 46 of the acts of 2013, is hereby further amended by inserting, after section 7A, the following section:-
Section 7B. The sale of fuel to a city or town which having consumed the same for any municipal purpose shall be exempt from the excise established by this chapter.
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An Act relative to middle class economic relief
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S1913
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SD357
| 193
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{'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-01-12T14:26:01.12'}
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[{'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-01-12T14:26:01.12'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1913/DocumentHistoryActions
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Bill
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By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 1913) of Patrick M. O'Connor for legislation relative to middle class economic relief. Revenue.
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SECTION 1. Section 6 of Chapter 62 of the General Laws 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.
SECTION 2. Notwithstanding any general or special law, rule regulation to the contrary, for taxable years 2020 and 2021, up to $1000 may be deducted from adjusted gross income for the cost of home heating oil, natural gas, and propane paid by single persons if the taxpayer's total annual adjusted gross income is equal to or less than $18,000, or if qualifying joint filers who qualify as a head household have a total annual adjusted gross income equal to or less than $40,000.
(a) The deductions may be used only for the cost of home heating oil, natural gas and propane purchased between November 1, 2023 and March 31, 2024.
(b) Any taxpayer entitled to a deduction under this section may apply the deduction in taxable year 2023 for purchases made in 2023. If the taxpayer does not take the full $1000 deduction in taxable year 2023, the taxpayer may take the remainder in taxable year 2024 for purchases made in 2024 through March 31, 2024.
(c) The commissioner of revenue shall promulgate rules and regulations necessary to implement this section. The commissioner shall also include in such rules and regulations eligibility provisions for a taxpayer who owns a condominium or a cooperative dwelling and for whom such purchases are accounted for in a common area fee or special assessment against such costs as may be reasonably attributed to the percentage ownership share of the condominium or cooperative dwelling costs; and provided further, that the commissioner shall also include in such rules and regulations eligibility provisions for a taxpayer who rents a residential dwelling and for whom such purchases are accounted for in the rent and provisions that account for multiple renters in a residential dwelling. The department shall file a copy of any rules and regulations with the clerks of the senate and House of Representatives and with the joint committee on revenue.
SECTION 3. Chapter 62 is hereby amended in Section 6 by inserting at the end thereof after subsection (q) the following new subsection:-
(r) A credit shall be allowed against the tax liability imposed by this chapter for in an amount up to 20 per cent of the cost of qualified tuition and fees for higher education. The credit under this subsection shall be allowed for the taxable year in which the expenses are incurred; provided, that said credit shall not exceed $5,000 in any tax year and any excess credit may be applied over the following seven subsequent tax years.
SECTION 4. Chapter 62 is hereby amended in Section 3 by striking paragraph (B)(a)(13) and inserting thereof the following paragraph:-
(13) An amount equal to the amount of the charitable contribution deduction allowed or allowable to the taxpayer under section 170 of the Code. All requirements, conditions and limitations applicable to charitable contributions under the Code shall apply for purposes of determining the amount of the deduction under this subparagraph, except that taxpayers shall not be required to itemize their deductions in their federal income tax returns.
SECTION 5. The Commonwealth, through the Executive Office of Housing and Economic Development, shall institute a pilot program to offer a competitive grant program for startup companies owned by Massachusetts residents and business owners. For the purposes of this section, “startup company” shall be defined as a newly emerged business venture that aims to develop a viable business model to meet a marketplace need. The pilot program shall aim to provide ten grants totaling $500,000 to eligible startup companies who apply for the grant. The Executive Office of Housing Economic Development shall promulgate parameters of eligibility and guidelines for application to the grant program, provided that the program be open for application no later than December 1, 2024, and the funding be awarded to selected winners no later than July 1, 2025. The Executive Office of Housing an Economic Development shall submit a report to the Clerks of the House and Senate detailing the progress of the pilot program as well as the economic consequences of the grants on the recipient startup companies no later than July 1, 2026.
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An Act relative to property taxes and senior citizens
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S1914
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SD358
| 193
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{'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-01-12T14:26:38.367'}
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[{'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-01-12T14:26:38.3666667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1914/DocumentHistoryActions
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Bill
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By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 1914) of Patrick M. O'Connor for legislation relative to property taxes and senior citizens. Revenue.
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Section 5 of Chapter 59 of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by inserting the following paragraph:- Fifty-ninth. Notwithstanding other provisions of this chapter or any general or special law to the contrary, upon acceptance of this paragraph by a city or a town, the board of assessors shall annually reduce the property tax on the real property of a person who has reached his sixty-fifth birthday before the fiscal year for which the tax is due, and have lived in the city or town for 25 years or longer, to the amount of tax due on the property in the fiscal year prior to the person reaching age 65, if the person occupies the real estate as his domicile or occupies the same jointly with his spouse.
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An Act relative to taxes and fee transparency
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S1915
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SD359
| 193
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{'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-01-12T14:29:57.72'}
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[{'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-01-12T14:29:57.72'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1915/DocumentHistoryActions
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Bill
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By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 1915) of Patrick M. O'Connor for legislation relative to taxes and fee transparency. Revenue.
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Chapter 3 of the General Laws is hereby amended by inserting after section 38B the following section:-
Section 38B½. The committee on ways and means of each branch of the general court shall conduct no less than 3 public hearings on bills referred to them that purport to establish, increase or expand any new or existing taxes or fees. The committees shall give 14 days’ public notice prior to holding such public hearings. Each meeting shall be conducted in different cities in three distinct geographical regions of the commonwealth. One meeting shall be conducted in the City of Boston, one in the City of Worcester, and one in the City of Springfield.
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An Act relative to the accessibility and affordability of trade school education
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S1916
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SD360
| 193
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{'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-01-12T14:49:02.203'}
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[{'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-01-12T14:49:02.2033333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1916/DocumentHistoryActions
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Bill
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By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 1916) of Patrick M. O'Connor for legislation relative to the accessibility and affordability of trade school education. Revenue.
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SECTION 1. Subsection (a) of Part B of section 3 of chapter 62 of the General Laws, as appearing in the 2016 Official Edition, is hereby amended by inserting the following new subparagraph:
(20) An amount equal to the amount by which tuition payments by the taxpayer to a private occupational school, as defined in section 263 of chapter 112, in which the taxpayer or a dependent of said taxpayer, pursuant to subparagraph (3) of paragraph (b) of part B, is enrolled, less any scholarships, grants or financial aid received, exceeds twenty-five percent of the taxpayer’s Massachusetts adjusted gross income, exclusive of this deduction but, the deduction shall be limited in the manner provided in section 222(d)(3) of the Code as amended and in effect for the taxable year. An individual who is a nonresident for all or part of the taxable year shall not be eligible to claim this deduction.
SECTION 2. Subsection (a) of Part B of section 3 of chapter 62 of the General Laws, as appearing in the 2016 Official Edition, is hereby amended by striking out subparagraph (12) and inserting in place thereof the following subparagraph:-
(12) An amount equal to the amount of interest payments paid by the taxpayer on education debt during the taxable year. For the purposes of this subparagraph, the term "education debt'' shall mean any loan which was or is administered by the financial aid office of a private occupational school, as defined in section 263 of chapter 112, or a two-year or four-year college at which the taxpayer, or a dependent of such taxpayer, pursuant to subparagraph (3) of paragraph (b) of Part B of this section, was enrolled as an undergraduate student and which loan has been secured through a state student loan program, a federal student loan program or a commercial lender and which loan was obtained and expended solely for the purposes of paying tuition and other expenses directly related to such undergraduate student enrollment. A taxpayer who claims a deduction under this section shall not be eligible for a deduction for the same expenses under subparagraph (1) of paragraph (d) of section 2 of this chapter.
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An Act relative to the taxation of above ground conduits, wires, and pipes used in the transportation of natural gas
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S1917
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SD361
| 193
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{'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-01-12T14:51:38.547'}
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[{'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-01-12T14:51:38.5466667'}, {'Id': 'MJC1', 'Name': 'Mark J. Cusack', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJC1', 'ResponseDate': '2023-04-03T13:54:12.1466667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1917/DocumentHistoryActions
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Bill
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By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 1917) of Patrick M. O'Connor for legislation relative to the taxation of above ground conduits, wires, and pipes used in the transportation of natural gas. Revenue.
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Section 5 of Chapter 59 of the General Laws is hereby amended by inserting, after “1996” in line 298, the following new sentence:-
“Any conduits, wires and pipes that extend above ground and compress, transport, or directly assist with the compression or transportation of natural gas will not be exempt from taxation of the corporations or limited liability companies described in this section.”
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An Act relative to the taxation of natural gas infrastructure
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S1918
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SD362
| 193
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{'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-01-12T14:57:39.053'}
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[{'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-01-12T14:57:39.0533333'}, {'Id': 'MJC1', 'Name': 'Mark J. Cusack', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJC1', 'ResponseDate': '2023-04-03T13:54:21.7766667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1918/DocumentHistoryActions
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Bill
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By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 1918) of Patrick M. O'Connor for legislation relative to the taxation of natural gas infrastructure. Revenue.
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Section 38A of Chapter 59 of the General Laws is hereby amended by inserting at the end the following:-
"The commissioner shall promulgate regulations to reclassify inventory reporting and assessment procedures conducted by natural gas transportation corporations or limited liability companies in municipalities that contain a natural gas compressor station. Any such regulations shall require assessments to differentiate the value for allocation between pipelines and compressor station equipment, provided that any value assessed on compressor station equipment be allocated to a municipality. The portion of the value assessed on compressor station equipment shall be allocated to a municipality based on the municipality’s respective percentage of the gross investment for compressor station equipment. The commissioner shall prescribe a manner for the allocations and expenditures of the funds that are received by a municipality containing a compressor station pursuant to this section. The commissioner shall promulgate all regulations and guidelines established in this section no later than December 31, 2024."
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An Act repealing the sales tax on boats built or rebuilt in the Commonwealth
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S1919
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SD466
| 193
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{'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-01-12T14:59:00.697'}
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[{'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-01-12T14:59:00.6966667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1919/DocumentHistoryActions
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Bill
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By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 1919) of Patrick M. O'Connor for legislation to repeal the sales tax on boats built or rebuilt in the Commonwealth. Revenue.
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Section 6 of chapter 64H of the General Laws, as appearing in the 2002 Official Edition, is hereby amended by adding the following subsection:- (__) Sales of boats built or rebuilt and delivered in Massachusetts by Massachusetts craftsmen.
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An Act to protect consumers from hidden car subscription service fees
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S192
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SD2152
| 193
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{'Id': 'MCM0', 'Name': 'Mark C. Montigny', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MCM0', 'ResponseDate': '2023-01-12T15:48:27.003'}
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[{'Id': 'MCM0', 'Name': 'Mark C. Montigny', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MCM0', 'ResponseDate': '2023-01-12T15:48:27.0033333'}, {'Id': 'SLG1', 'Name': 'Susannah M. Whipps', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SLG1', 'ResponseDate': '2023-02-02T15:33:22.1833333'}, {'Id': 'MOM0', 'Name': 'Michael O. Moore', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MOM0', 'ResponseDate': '2023-02-15T16:17:31.13'}, {'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-02-17T09:14:35.4833333'}, {'Id': 'RLR0', 'Name': 'Rebecca L. Rausch', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RLR0', 'ResponseDate': '2023-02-23T15:43:33.15'}, {'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-03-28T11:01:22.8066667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S192/DocumentHistoryActions
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Bill
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By Mr. Montigny, a petition (accompanied by bill, Senate, No. 192) of Mark C. Montigny, Susannah M. Whipps, Michael O. Moore, James B. Eldridge and others for legislation to protect consumers from hidden car subscription service fees. Consumer Protection and Professional Licensure.
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SECTION 1. Chapter 90 of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by inserting at the end thereof the following new section:-
“Section 64. (1) For the purposes of this section, the following words shall have the following meanings:-
“Consumer”, a buyer or lessee of a motor vehicle who resides in the commonwealth.
“Dealer ”, any person or entity engaged in the business of selling, offering for sale, leasing, or offering to lease a motor vehicle to a consumer.
“Motor vehicle” or “vehicle”, any vehicle as defined by section 1 that is offered for sale or lease by a dealer to a consumer.
“Motor vehicle feature”, any convenience or safety function included on a motor vehicle, including but not limited to, heated seats or driver assistance technology, that is typically offered to a consumer as an upgrade at the time of purchase or lease of a motor vehicle.
“Subscription service”, means a service provided on a subscription basis in exchange for a recurring payment, including but not limited to, a weekly, monthly, or annual payment charged to and made by a consumer.
(2) No dealer of a motor vehicle shall offer or charge to a consumer a subscription service for any motor vehicle feature that:
(i) utilizes components and hardware already installed on the motor vehicle at the time of purchase or lease by the consumer; and
(ii) would function after activation without ongoing expense to the dealer, manufacturer, or any third-party service provider; provided, that routine software maintenance and upgrades shall not constitute an ongoing expense.
(3) A violation of this section shall be punishable by a fine of not more than $10,000 for a first offense and not more than $20,000 for a second or subsequent offense.
(4) The registrar shall promulgate regulations to implement this section.
SECTION 2. The registrar shall promulgate regulations within one year from the effective date of this act.
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[]
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An Act relative to relieving minors of income tax obligations
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S1920
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SD1107
| 193
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{'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-01-18T21:44:19.52'}
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[{'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-01-18T21:44:19.52'}, {'Id': 'PWM0', 'Name': 'Paul W. Mark', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PWM0', 'ResponseDate': '2023-01-26T14:51:18.4933333'}, {'Id': 'SLG1', 'Name': 'Susannah M. Whipps', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SLG1', 'ResponseDate': '2023-01-27T11:06:30.9666667'}, {'Id': 'MOM0', 'Name': 'Michael O. Moore', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MOM0', 'ResponseDate': '2023-02-01T16:23:21.6333333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1920/DocumentHistoryActions
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Bill
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By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 1920) of Patrick M. O'Connor, Paul W. Mark, Susannah M. Whipps and Michael O. Moore for legislation relative to relieving minors of income tax obligations. Revenue.
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Section 4 of Chapter 62 of the general laws, as so appearing, is hereby amended by striking the first sentence and replacing it with the following:-
“Residents over the age of 18 shall be taxed on their taxable income, and non-residents over the age of 18 shall be taxed to the extent specified in section 5A on their taxable income, as follows”.
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An Act authorizing the town of Norwell to establish a means tested senior citizen property tax exemption
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S1921
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SD2305
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{'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-01-20T15:03:05.64'}
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[{'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-01-20T15:03:05.64'}, {'Id': 'DFD1', 'Name': 'David F. DeCoste', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DFD1', 'ResponseDate': '2023-06-29T11:03:07.9866667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1921/DocumentHistoryActions
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Bill
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By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 1921) of Patrick M. O'Connor (by vote of the town) that the town of Norwell be authorized to establish a means tested senior citizen property tax exemption in said town. Revenue. [Local Approval Received.]
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SECTION 1. With respect to each qualifying parcel of real property classified as class one, residential in the town of Norwell, there shall be an exemption from the property tax in an amount to be set annually by the board of assessors of the town as provided in section 3. The exemption shall be applied to the domicile of the taxpayer only. For the purposes of this act, “parcel” shall be a unit of real property as defined by the board of assessors under the deed for the property. The exemption provided for herein shall be in addition to any other exemption allowed under the General Laws.
SECTION 2. Real property shall qualify for the exemption under this act if:
(i) the qualifying real property is owned and occupied by a person who claimed the circuit breaker income tax credit the previous calendar year under subsection (k) of section 6 of chapter 62 of the General Laws;
(ii) the qualifying real property is owned by a single applicant age 65 or older at the close of the previous calendar year or owned jointly by persons either of whom is age 65 or older at the close of the previous calendar year and if the other joint applicant is 60 years of age or older;
(iii) the qualifying real property is owned and occupied by the applicant or joint applicant as their domicile;
(iv) the applicant or at least 1 of the joint applicants has been domiciled and owned a home in the town of Norwell for not less than 10 consecutive years before filing an application for the exemption;
(v) the assessed value of the domicile is not greater than the prior year’s maximum assessed value for qualification for the circuit breaker income tax credit under said subsection (k) of said section 6 of said chapter 62 as adjusted annually by the department of revenue;
(vi) property taxes for the qualifying real property will not be reduced by more than 50 per cent by receiving this exemption; and
(vii) the board of assessors of the town of Norwell has approved the application.
SECTION 3. The board of assessors of the town of Norwell shall annually set the exemption amount provided for in this act; provided, however, that the amount of the exemption shall be within a range of 25 per cent to 100 per cent, inclusive, of the amount of the circuit breaker income tax credit under subsection (k) of section 6 of chapter 62 of the General Laws for which the applicant received in the previous year. The total amount exempted by this act shall be annually funded by the town’s overlay account in the same manner as exemptions granted under section 5 of chapter 59 of the General Laws. If the board of assessors determines that the town’s overlay balance, accounting for all other exemptions, abatements, outstanding real and personal property balances and reserves for pending cases before the appellate tax board, is insufficient to fund the total amount exempted by this act in any fiscal year, the board of assessors may adjust the exemption amount outside of the range established in this section based on temporary fiscal necessity.
SECTION 4. A person who seeks to qualify for the exemption under this act shall, before the deadline established by the board of assessors of the town of Norwell, file an application, on a form to be adopted by the board of assessors, along 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 an exemption under this act if the board of assessors finds that the applicant has excessive assets that place the applicant outside the category of intended recipients of the exemption under this act.
SECTION 5. An exemption shall not be granted under this act until the department of revenue certifies a residential tax rate for the applicable tax year.
SECTION 6. This act may be revoked by an affirmative vote of a majority of the voters at any regular or special town meeting at which the question of revocation is placed on the ballot. Revocation shall take effect 30 days after an affirmative vote by the town.
SECTION 7. This act shall take effect upon its passage.
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[{'Description': 'SD2305 -- Norwell', 'DownloadUrl': 'http://malegislature.gov/api/DownloadReport?attachmentId=16109&title=SD2305%20--%20Norwell'}]
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An Act to ease the tax burden on older adults, people with disabilities and their caregivers
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S1922
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SD911
| 193
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{'Id': 'JRO0', 'Name': 'Jacob R. Oliveira', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JRO0', 'ResponseDate': '2023-01-18T16:38:29.47'}
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[{'Id': 'JRO0', 'Name': 'Jacob R. Oliveira', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JRO0', 'ResponseDate': '2023-01-18T16:38:29.47'}, {'Id': 'CAD1', 'Name': 'Carol A. Doherty', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CAD1', 'ResponseDate': '2023-01-18T16:38:29.5'}, {'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-02-13T13:27:24.0966667'}, {'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-03-06T09:24:43.98'}, {'Id': 'PRF0', 'Name': 'Paul R. Feeney', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PRF0', 'ResponseDate': '2023-03-06T09:23:40.9'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1922/DocumentHistoryActions
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Bill
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By Mr. Oliveira, a petition (accompanied by bill, Senate, No. 1922) of Jacob R. Oliveira, Carol A. Doherty, Patrick M. O'Connor, Paul R. Feeney and others for legislation to ease the tax burden on older adults, people with disabilities and their caregivers. Revenue.
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Means-Tested Property Tax Relief for Older Adults
SECTION 1. Chapter 59 of the General Laws, as appearing in the 2016 Official Edition, is hereby amended by inserting after section 5N the following section:-
Section 5O. (a) As used in this section, the following words shall have the following meanings:--
“Parcel”, a unit of real property as defined by the assessors of the city or town under the deed for the property, including a condominium unit.
“Income”, taxpayer’s total income for the purposes of the circuit breaker income tax credit, as defined in paragraph (1) of subsection (k) of section 6 of chapter 62.
(b) In any city or town that accepts the provisions of this section, with respect to each qualifying parcel of real property classified as Class one, residential there shall be an exemption from the property tax equal to the total amount of tax that would otherwise be assessed without this exemption less the sum of: (i) 10 per cent of income, or such other percentage of income as determined under subsection (d); and (ii) the circuit breaker income tax credit under subsection (k) of section 6 of chapter 62 the applicant was eligible to receive in the year prior to the application being filed. In no event shall property taxes be reduced by more than 50 per cent by this exemption.
(c) The board of assessors may deny an application for an exemption pursuant to this section if they find the applicant has excessive assets that place them outside of the intended recipients of the senior exemption created by this section. Real property shall qualify for the exemption under subsection (b) if all of the following criteria are met:
Senior Citizen Circuit Breaker Tax Credit
(1) the real property is owned and occupied by a person whose prior year’s income did not exceed the income limit established in clause (i) of paragraph (3) of subsection (k) of section 6 of chapter 62 and adjusted pursuant to paragraph (4) of subsection (k) of section 6 of chapter 62 for the prior year, whichever such income limit applies to the individual’s filing status;
(2) the real property is owned by a single applicant age 65 or older at the close of the previous year or jointly by persons either of whom is age 65 or above at the close of the previous year and if the joint applicant is 60 years of age or older;
(3) the real property is owned and occupied by the applicant or joint applicants as their domicile;
(4) the applicant or at least 1 of the joint applicants has been domiciled in the city or town for at least 10 consecutive years before filing an application for the exemption;
(5) the maximum assessed value of the domicile does not exceed (i) the prior year’s average assessed value of a single-family residence for the city or town plus 10 per cent; and (ii) the valuation limit established in clause (ii) of paragraph (3) of subsection (k) of section 6 of chapter 62 and adjusted pursuant to paragraph (4) of said subsection (k) of said section 6 of said chapter 62 for the prior year; and
(6) the board of assessors has approved the application.
(d) The exemption under subsection (b) shall be in addition to any other exemption allowable under the General Laws; provided, however that there shall be a dollar cap on all the exemptions granted pursuant to this section equal to .5 per cent of the fiscal year’s total residential property tax levy for the city or town, including the levy for any regional high school if not included in the city’s or town’s tax levy at some subsequent date with the total exemption amount granted by this section allocated proportionally within the tax levy on all residential taxpayers. After the first year of such exemption, the total cap on the exemptions granted pursuant to this section shall be set annually by the board of selectmen, in the case of a town, the city manager, in the case of a city under a Plan E form of government, or the city council, in the case of all other cities, within a range of .5 to 1 per cent of the residential property tax levy for the city or town, including the levy for any regional high school. In the event that benefits to the applicants may be limited because the percentage established annually by the selectmen, city manager or city council would otherwise be exceeded, the benefits shall be allocated by raising the income percentage as required in subsection (b) as necessary to not exceed the cap. In the event the cap exceeds the need for the exemption, the total cap on the exemptions granted by this section shall be reduced to meet the need.
(e) A person who seeks to qualify for the exemption under subsection (b) shall, before the deadline established by the board of assessors, file an application, on a form to be adopted by the board of assessors, with the supporting documentation of the applicant’s income and assets as described in the application. The application shall be filed each year for which the applicant seeks the exemption.
(f) No exemption shall be granted under this section until the department of revenue certifies a residential tax rate for the applicable tax year where the total exemption amount is raised by a burden shift within the residential tax levy.
(g) The exemption under this section shall expire every three years after its acceptance or re-acceptance; provided, however, that a city or town which has accepted this section may re-accept this section for additional 3-year intervals by a vote of the legislative body of said city or town.
Promotion of Disability Employment Tax Credit.
SECTION 2. The executive office of health and human services, in coordination with the Massachusetts rehabilitation commission, established pursuant to section 76 of chapter 6 of the General Laws, shall publicly promote the disability employment tax credit pursuant to 101 CMR 28 to provide information to employers in the Commonwealth. The executive office, in coordination with the Massachusetts rehabilitation commission, shall report all efforts related to the public promotion of the disability employment tax credit to the joint committee on labor and workforce development not later than December 31, 2023.
SECTION 3. Subparagraph (9) of paragraph (a) of part B of section 3 of chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking out, in line 109, the figure “3,000” and inserting in place thereof the following figure:- 5,000.
SECTION 4. Paragraph (1) of subsection (a) of section 5 of said chapter 62, as so appearing, is hereby amended by striking out, in line 6, the words “eight thousand dollars” and inserting in place thereof the following figure:- $12,550.
SECTION 5. Said subsection (a) of said section 5 of said chapter 62, as so appearing, is hereby amended by striking out paragraph (2) and inserting in place thereof the following 2 paragraphs:-
(2) in the case of a husband and wife filing a joint return, $25,100, or
(3) in the case of a person filing as head of household, $18,800.
SECTION 6. Paragraph (2) of subsection (k) of section 6 of said chapter 62, as so appearing, is hereby amended by striking out, in line 447, the figure “750” and inserting in place thereof the following figure:- 1,755.
SECTION 7. Subsection (x) of said section 6 of said chapter 62, as most recently amended by section 31 of chapter 102 of the acts of 2021, is hereby further amended by striking out the figure “240” and inserting in place thereof the following figure:- 480.
SECTION 8. Said subsection (x) of said section 6 of said chapter 62, as so amended, is hereby further amended by striking out the figure “480” and inserting in place thereof the following figure:- 960.
SECTION 9. Subsection (y) of said section 6 of said chapter 62, as most recently amended by section 33 of said chapter 102, is hereby further amended by striking out the figure “180” and inserting in place thereof the following figure:- 360.
SECTION 10. Said subsection (y) of said section 6 of said chapter 62, as so amended, is hereby further amended by striking out the figure “360” and inserting in place thereof the following figure:- 720.
SECTION 11. Subsection (a) of section 6 of chapter 62C of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking out, each time it appears, in line 4, lines 6 to 7 and line 17, the words “eight thousand dollars” and inserting in place thereof, in each instance, the following words:- the thresholds specified in subsection (a) of section five of chapter sixty-two.
SECTION 12. Section 2A of chapter 65C of the General Laws, as so appearing, is hereby amended by striking out subsection (a) and inserting in place the following subsection:-
(a) A tax is hereby imposed upon the transfer of the estate of each person dying on or after January 1, 1997 who, at the time of death, was a resident of the Commonwealth. The amount of the tax shall be equal to the credit for state death taxes that would have been allowable to a decedent’s estate as computed under Code section 2011, as in effect on December 31, 2000, hereinafter referred to as the “credit”. In the event that the federal gross estate of a person includes real or tangible personal property located outside of Massachusetts at the time of death, the tax shall be reduced by an amount equal to the proportion of such allowable credit as the value of said real or tangible personal property located outside of Massachusetts bears to the value of the entire federal gross estate wherever situated, as determined under Code section 2011, as in effect on December 31, 2000.
SECTION 13. Said section 2A of said chapter 65C, as so appearing, is hereby further amended by adding the following subsection:-
(f) Effective for the estates of decedents dying on or after July 1, 2022, for purposes of computing the tax imposed by subsections (a) and (b), the credit shall be determined based on the value of the federal taxable estate after such estate is reduced by $2,000,000. Estates of decedents dying on or after July 1, 2022 are not required to pay any tax under subsections (a) and (b) if the value of the federal taxable estate is $2,000,000 or less. For purposes of this subsection, the federal taxable estate is the federal gross estate less any Qualified Conservation Exclusion elected under Code section 2031(c), as in effect on December 31, 2000, and further reduced by the deductions allowable by the Code, as in effect on December 31, 2000.
Family Caregiver Tax Credit
SECTION 14. Section 6 of chapter 62 of the General Laws, as appearing in the 2018 Official Edition, is hereby amended by inserting after subsection (v) the following new subsection:-
(w)(1) As used in this subsection, the following words shall have the following meanings unless the context clearly requires otherwise:
"Activities of daily living", Everyday functions and activities, which individuals usually do without help including, but not limited to, bathing, continence, dressing, eating, toileting and transferring.
"Eligible family member", an individual who (1) is at least eighteen years of age during a taxable year, (2) requires assistance with at least one activity of daily living, and (3) qualifies as a dependent, spouse, parent or other relation by blood or marriage, including an in-law, grandparent, grandchild, step-parent, aunt, uncle, niece, or nephew of the family caregiver.
“Evaluation year”, the year in which an evaluation of the tax credit is to be complete. The evaluation year shall be every 5 years after the effective date of this subsection.
"Family Caregiver", an individual who is a resident taxpayer for the taxable year and had eligible expenditures, as described in paragraph (3) of this subsection, with respect to 1 or more eligible family members during the taxable year. In the case of a joint return, the term includes the individual and the individual's spouse. The family caregiver claiming the credit must have a Massachusetts adjusted gross income of less than $75,000 for an individual and $150,000 for a couple and incur uncompensated expenses directly related to the care of an eligible care recipient.
(2) A taxpayer who is a family caregiver is eligible to receive for a taxable year is equal to a refundable credit against the taxes imposed by this chapter. The credit shall be equal to 100 per cent of the eligible expenditures incurred by the taxpayer during the taxable year, with a maximum allowable credit of $1,500.
(3) Expenditures eligible to be claimed for the tax credit include the costs associated with:
(i) the improvement or alteration to the family caregiver's primary residence to permit eligible family member to remain mobile, safe, and independent;
(ii) the purchase or lease of equipment that is necessary to assist an eligible family member in carrying out one or more activities of daily living; and
(iii) other goods, services, or supports that assist the family caregiver in providing care to an eligible family member, such as expenditures related to hiring a home care aide or personal care attendant, respite care, adult day health, transportation, legal and financial services and assistive technology.
(4) No taxpayer shall be entitled to claim a tax credit under this subsection for the same eligible expenditures claimed by another taxpayer. The total amount of tax credits claimed by family caregivers shall not exceed $1,500 for the same eligible family member. If two or more family caregivers claim tax credits for the same eligible family member, the total of which exceeds $1,500, the total amount of the credit allowed shall be allocated in amounts proportionate to each eligible taxpayer’s share of the total amount of the eligible expenditures for the eligible family member.
(5) A taxpayer may not claim a tax credit under this section for expenses incurred in carrying out general household maintenance activities, including painting, plumbing, electrical repairs or exterior maintenance, and must be directly related to assisting the family caregiver in providing care to an eligible family member.
(6) The commissioner of the department of revenue shall promulgate rules and regulations relative to the administration and enforcement of this subsection.
(7) The commissioner shall annually, not later than September 1, file a report with the house and senate committees on ways and means, the chairs of the joint committee on revenue and the chairs of the joint committee on elder affairs identifying, by community, the total amount of tax credits claimed and the total number of tax filers who received the tax credit for the preceding fiscal year.
(8) On or before May 31 of the year before the evaluation year, there shall be established a committee entitled the Caregiver Tax Credit Evaluation Committee to conduct a review of the tax credit.
The committee shall be comprised of 7 members: 2 of whom shall be appointed by the secretary of the executive office of health and human services; 2 of whom shall be appointed by the secretary of the executive office of elder affairs; 1 of whom shall be appointed by the secretary of the executive office for administration and finance; 1 of whom shall be appointed by the president of the senate; and 1 of whom shall be appointed by the speaker of the house of representatives.
The committee shall: (1) examine the purpose for which the tax credit was established; (2) determine whether the original intent of the tax credit is still appropriate; (3) examine whether the tax credit is meeting its objectives; (4) examine whether the purposes of the tax credit could be more efficiently and effectively carried out through alternative methods; and (5) calculate the costs of providing the tax credit, including the administrative cost and lost revenues to the Commonwealth.
The committee shall file a report of its findings with the senate and house clerks and with the governor, which shall include a recommendation as to whether the tax credit should be continued, with or without changes, or be terminated. The report shall be accompanied by any legislation that is needed to accomplish the recommendations of the report. The report shall be filed no later than December 31 of the evaluation year.
Effective Dates
SECTION 15. Sections 10 and 11 shall take effect for the estates of decedents dying on or after July 1, 2024.
SECTION 16. Except as otherwise specified, this act shall take effect for taxable years beginning on or after January 1, 2024.
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An Act extending the historic rehabilitation tax credit program
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S1923
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SD1607
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{'Id': 'JRO0', 'Name': 'Jacob R. Oliveira', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JRO0', 'ResponseDate': '2023-01-19T18:10:04.537'}
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[{'Id': 'JRO0', 'Name': 'Jacob R. Oliveira', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JRO0', 'ResponseDate': '2023-01-19T18:10:04.5366667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1923/DocumentHistoryActions
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Bill
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By Mr. Oliveira, a petition (accompanied by bill, Senate, No. 1923) of Jacob R. Oliveira for legislation to extend the historic rehabilitation tax credit program. Revenue.
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SECTION 1. Paragraph (i) of subsection (b) of section 38R of chapter 63, as so appearing in the 2020 official edition, is hereby amended by striking out, in line 38, the figure “2022” and inserting in place thereof the following figure:- 2027.
SECTION 2. Said paragraph (i) of said subsection (b) of said section 38R of said chapter 63 is hereby further amended by striking out, in line 40, the figure “$55,000,000” and inserting in place thereof the following figure: $65,000,000.
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An Act relative to mental health promotion through realistic advertising images
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S1924
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SD373
| 193
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{'Id': 'RLR0', 'Name': 'Rebecca L. Rausch', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RLR0', 'ResponseDate': '2023-01-13T16:53:49.273'}
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[{'Id': 'RLR0', 'Name': 'Rebecca L. Rausch', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RLR0', 'ResponseDate': '2023-01-13T16:53:49.2733333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1924/DocumentHistoryActions
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Bill
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By Ms. Rausch, a petition (accompanied by bill, Senate, No. 1924) of Rebecca L. Rausch for legislation relative to mental health promotion through realistic advertising images. Revenue.
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SECTION 1. Chapter 62 of the General Laws is hereby amended by inserting after section 6M the following section:-
Section 6O. (a) As used in this section the following words, unless the context clearly requires otherwise, shall have the following meanings:—
“Advertising,” a printed or televisual representation made for the purpose of promoting the use or sale of a product or service by the producer, manufacturer, distributer, seller or any other person with a commercial interest in the product or service.
“Digitally unaltered images,” visual depictions of human models to which computer-enabled postproduction editing techniques have not been applied, including without limitation the deliberate alteration of natural body size, body shape, skin tone, skin texture, or the use of digital airbrush techniques.
“Qualifying business,” business which: (i) generates not less than $100,000 in annual revenue from activities conducted in the commonwealth; and (ii) is engaged in the production, manufacture, distribution, or sale of cosmetics, clothing, or products intended for use in personal hygiene and grooming.
(b) A taxpayer engaged in qualifying business shall be allowed a credit against the taxes imposed by this chapter for the costs of advertising campaigns which feature digitally unaltered images of human models. The credit shall be equal to 1 per cent of the costs of media purchases associated with a qualifying advertising campaign, provided that said credit shall not exceed $10,000 in any tax year.
(c) The department of revenue, in consultation with the department of public health, shall promulgate by regulation criteria for eligibility for the credit provided under this section.
(d) Digitally unaltered advertising campaign credits allowed to a taxpayer under this section shall be allowed for the taxable year in which the advertising campaign is conducted; provided, however, that a tax credit allowed under this section shall not reduce the tax owed below zero. A taxpayer allowed a credit under this section may carry over and apply those credits which exceed the taxpayer’s liability for a taxable year against the taxpayer's tax liability in any of the succeeding 5 tax years, provided that said taxpayer maintains continued compliance with the eligibility criteria set forth pursuant to subsection (c).
SECTION 2. Section 6O of chapter 62 of the General Laws is hereby repealed.
SECTION 3. Chapter 63 of the General Laws is hereby amended by inserting after section 38HH the following section:-
Section 38II. (a) As used in this section the following words, unless the context clearly requires otherwise, shall have the following meanings:—
“Advertising,” a printed or televisual representation made for the purpose of promoting the use or sale of a product or service by the producer, manufacturer, distributer, seller or any other person with a commercial interest in the product or service.
“Digitally unaltered images,” visual depictions of human models to which computer-enabled postproduction editing techniques have not been applied, including without limitation the deliberate alteration of natural body size, body shape, skin tone, skin texture, or the use of digital airbrush techniques.
"Qualifying business,” a business corporation which: (i) generates not less than $100,000 in annual revenue from activities conducted in the commonwealth; and (ii) is engaged in the production, manufacture, distribution, or sale of cosmetics, clothing, or products intended for use in personal hygiene and grooming.
(b) A qualifying business shall be allowed a credit against the taxes imposed by this chapter for the costs of advertising campaigns which feature digitally unaltered images of human models. The credit shall be equal to 1 per cent of the costs of media purchases associated with a qualifying advertising campaign, provided that said credit shall not exceed $10,000 in any tax year.
(c) The department of revenue, in consultation with the department of public health, shall determine the criteria for eligibility for the credit and the criteria to be set forth in regulations promulgated under this section.
(d) 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.
(e) Digitally unaltered advertising campaign tax credits allowed to a qualifying business under this section shall be allowed for the taxable year in which the advertising campaign is conducted. A taxpayer allowed a credit under this section may carry over and apply those credits which exceed the taxpayer’s liability for a taxable year against the taxpayer's tax liability in any of the succeeding 5 tax years, provided that said taxpayer maintains continued compliance with the eligibility criteria set forth pursuant to subsection (c).
SECTION 4. Section 38II of chapter 63 of the General Laws is hereby repealed.
SECTION 5. Sections 2 and 4 shall take effect on December 31, 2025.
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An Act to close corporate tax loopholes and create progressive revenue
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S1925
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SD1541
| 193
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{'Id': 'RLR0', 'Name': 'Rebecca L. Rausch', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RLR0', 'ResponseDate': '2023-01-19T17:16:14.78'}
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[{'Id': 'RLR0', 'Name': 'Rebecca L. Rausch', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RLR0', 'ResponseDate': '2023-01-19T17:16:14.78'}, {'Id': 'SND0', 'Name': 'Sal N. DiDomenico', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SND0', 'ResponseDate': '2023-01-30T15:51:52.0466667'}, {'Id': 'jml0', 'Name': 'Jason M. Lewis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/jml0', 'ResponseDate': '2023-02-01T09:10:40.05'}, {'Id': 'MDB0', 'Name': 'Michael D. Brady', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MDB0', 'ResponseDate': '2023-02-01T09:10:40.05'}, {'Id': 'MJB0', 'Name': 'Michael J. Barrett', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MJB0', 'ResponseDate': '2023-02-01T09:10:40.05'}, {'Id': 'M_C1', 'Name': 'Mike Connolly', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/M_C1', 'ResponseDate': '2023-02-02T15:26:18.55'}, {'Id': 'JAC0', 'Name': 'Julian Cyr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JAC0', 'ResponseDate': '2023-02-06T13:39:10.8166667'}, {'Id': 'L M0', 'Name': 'Liz Miranda', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/L%20M0', 'ResponseDate': '2023-02-09T13:07:55.48'}, {'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-02-10T15:41:41.8233333'}, {'Id': 'PDJ0', 'Name': 'Patricia D. Jehlen', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PDJ0', 'ResponseDate': '2023-02-28T13:29:14.26'}, {'Id': 'RAM1', 'Name': 'Rita A. Mendes', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RAM1', 'ResponseDate': '2023-04-11T15:18:02.62'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1925/DocumentHistoryActions
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Bill
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By Ms. Rausch, a petition (accompanied by bill, Senate, No. 1925) of Rebecca L. Rausch, Sal N. DiDomenico, Jason M. Lewis, Michael D. Brady and other members of the General Court for legislation to close corporate tax loopholes and create progressive revenue. Revenue.
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SECTION A. Subsection (e) of Section 1 of Chapter 62 of the General Laws, as most recently amended by chapter 273 of the Acts of 2018, is hereby further amended by striking the second sentence and replacing it with the following: -- Amounts included in federal gross income pursuant to section 951 of the Code shall be treated as dividends under this chapter; provided that amounts included in federal gross income pursuant to section 951A of the Code shall not be treated as dividends.
SECTION B. Subsection (a) of Part B. of Section 3 of said Chapter 62 of the General Laws is hereby further amended by inserting at the end thereof the following: -- (20) An amount equal to fifty percent of amounts included in federal gross income pursuant to section 951A of the Code.
SECTION C. The definition of “Net income” in Section 1 of Chapter 63 of the General Laws, as most recently amended by chapter 273 of the Acts of 2018, is hereby further amended by striking the sixth sentence and replacing it with the following: -- For purposes of this definition, amounts included in federal gross income pursuant to section 951 of the Code shall be treated as dividends; provided that amounts included in federal gross income pursuant to section 951A of the Code shall not be treated as dividends.
SECTION D. The definition of “Net income” in Section 1 of Chapter 63 of the General Laws, as most recently amended by chapter 273 of the Acts of 2018, is hereby further amended by striking subsection (g) and replacing it with the following: -- (g) the deductions allowed by sections 245A, 250(a)(1)(A), and 965(c) of the Code.
SECTION E. Section 2A of said chapter 63, as so amended, is hereby further amended by striking subsection (h) and replacing it with the following: -- (h) For purposes of this section, dividends that are deemed to be received from an entity, including amounts included in federal gross income pursuant to section 951 of the Code, shall not be considered receipts, and amounts included in federal gross income pursuant to section 951A of the Code also shall not be considered receipts.
SECTION F. Paragraph 4 of Section 30 of said chapter 63, as so amended, is hereby further amended by striking the fourth sentence and replacing it with the following: -- For purposes of this section and subsection (a) of section 38, amounts included in federal gross income pursuant to section 951 of the Code shall be treated as dividends; provided that amounts included in federal gross income pursuant to section 951A of the Code shall not be treated as dividends.
SECTION G. Said Paragraph 4 of Section 30 of said chapter 63, as so amended, is hereby further amended by striking clause (viii) and replacing it with the following: -- (viii) the deductions allowed by sections 245A, 250(a)(1)(A), and 965(c) of the Code.
SECTION H. Section 38 of said chapter 63, as so amended, is hereby further amended by inserting, after the word “dividends” in the first sentence of the second paragraph of subsection (f) the following: -- , amounts included in federal gross income pursuant to section 951A of the Code.
SECTION I. The provisions of this act shall apply to all tax years beginning on or after January 1, 2023.
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An Act relative to deeds excise receipts
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S1926
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SD547
| 193
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{'Id': 'MFR0', 'Name': 'Michael F. Rush', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MFR0', 'ResponseDate': '2023-01-12T14:21:53.84'}
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[{'Id': 'MFR0', 'Name': 'Michael F. Rush', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MFR0', 'ResponseDate': '2023-01-12T14:21:53.84'}, {'Id': 'SWG1', 'Name': 'Susan Williams Gifford', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SWG1', 'ResponseDate': '2023-01-27T15:18:43.9266667'}, {'Id': 'MDB0', 'Name': 'Michael D. Brady', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MDB0', 'ResponseDate': '2023-01-27T15:18:32.0533333'}, {'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-02-08T12:48:59.0633333'}, {'Id': 'P_M1', 'Name': 'Paul McMurtry', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/P_M1', 'ResponseDate': '2023-02-08T12:47:14.0633333'}, {'Id': 'JHR1', 'Name': 'John H. Rogers', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JHR1', 'ResponseDate': '2023-06-06T10:15:54.48'}, {'Id': 'BJA1', 'Name': 'Bruce J. Ayers', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BJA1', 'ResponseDate': '2023-08-17T13:56:03.16'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1926/DocumentHistoryActions
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Bill
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By Mr. Rush, a petition (accompanied by bill, Senate, No. 1926) of Michael F. Rush, Michael D. Brady, Susan Williams Gifford, Paul McMurtry and others for legislation relative to deeds excise receipts. Revenue.
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SECTION 1. Chapter 64D of the General Laws is hereby amended by inserting after Section 1 the following section:-
Section 1A. (a) Notwithstanding any other general or special law to the contrary, the counties of Bristol, Dukes, Nantucket, Norfolk and Plymouth shall retain 20 per cent of all deeds excise receipts received on or after July 1, 2023, in addition to the amounts of deeds excise receipts retained by said counties pursuant to any other statute or regulation. Such funds shall be deposited to the General Fund of the county, and shall be disbursed and expended for meeting the costs of the operation and maintenance of the county, or retained by the county for such future use.
(b) Notwithstanding any other general or special law to the contrary, the county of Barnstable shall retain 7.5 per cent of all deeds excise receipts received pursuant to this chapter on or after July 1, 2023, in addition to the amounts of deeds excise receipts retained by said county pursuant to any other statute or regulation. Such funds shall be deposited to the General Fund of the county, and shall be disbursed and expended for meeting the costs of the operation and maintenance of the county, or retained by the county for such future use.
SECTION 2. This act shall take effect upon its passage.
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An Act relative to home modifications for seniors
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S1927
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SD566
| 193
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{'Id': 'MFR0', 'Name': 'Michael F. Rush', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MFR0', 'ResponseDate': '2023-01-12T16:28:47.993'}
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[{'Id': 'MFR0', 'Name': 'Michael F. Rush', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MFR0', 'ResponseDate': '2023-01-12T16:28:47.9933333'}, {'Id': 'P_M1', 'Name': 'Paul McMurtry', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/P_M1', 'ResponseDate': '2023-02-02T15:12:45.6033333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1927/DocumentHistoryActions
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Bill
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By Mr. Rush, a petition (accompanied by bill, Senate, No. 1927) of Michael F. Rush and Paul McMurtry for legislation relative to home modifications for seniors. Revenue.
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SECTION 1. Chapter 59 of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by inserting after section 5N the following section:-
Section 5O. (a) Notwithstanding any general or special law to the contrary, in any city or town that accepts this section, an owner of a residential property who has made modifications to that residential property to improve accessibility or to allow that person to live independently, shall be exempt from the increased real property tax due to the newly assessed value of the property as a result of such modifications. Any reduction provided under this section shall be in addition to any exemption or abatement to which that person is otherwise entitled.
(b) The exemption shall be available only if: (i) the taxpayer is 65 years of age or older; (ii) the taxpayer is not a dependent of another taxpayer; (iii) the taxpayer occupies the property as that person’s principal residence; (iv) the taxpayer’s total income does not exceed $40,000 for a single individual who is not the head of a household, $50,000 for a head of a household and $60,000 for 2 spouses filing a joint return; and (v) the assessed value of the residence does not exceed $600,000.
(c) The income limits in this section shall be increased by amounts equal to the income limits multiplied by the cost-of-living adjustment for the calendar year in which such taxable year begins, and the valuation limit in this section shall be increased by an amount equal to such valuation limit multiplied by the cost-of-housing adjustment for the calendar year in which such taxable year begins. If any such increase in an income or valuation limit is not a multiple of $1,000, such increase shall be rounded to the next lowest multiple of $1,000. If the increase in the exemption limit is not a multiple of $10, such increase shall be rounded to the next lowest multiple of $10.
(d) No exemption shall be allowed for a married individual unless a joint return is filed.
(e) An owner of residential property who meets all the requirements of this section and whose principal place of residence changes during the course of the year, may claim an exemption for the increased real property tax due the increased assessment value with respect to each such principal residence actually occupied during the year if modifications were made to that residence for the purposes of improved accessibility or to allow that person to live independently.
(f) Any exemption provided by this section shall not be counted as income in determining eligibility or benefits under any other means-tested assistance program, including, but not limited to, all such cash, food, medical, housing, energy and educational assistance programs.
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An Act creating the Preservation of Historic Buildings Trust Fund
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S1928
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SD567
| 193
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{'Id': 'MFR0', 'Name': 'Michael F. Rush', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MFR0', 'ResponseDate': '2023-01-12T16:30:03.57'}
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[{'Id': 'MFR0', 'Name': 'Michael F. Rush', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MFR0', 'ResponseDate': '2023-01-12T16:30:03.57'}, {'Id': 'P_M1', 'Name': 'Paul McMurtry', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/P_M1', 'ResponseDate': '2023-02-02T15:12:39.1966667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1928/DocumentHistoryActions
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Bill
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By Mr. Rush, a petition (accompanied by bill, Senate, No. 1928) of Michael F. Rush and Paul McMurtry for legislation to create the Preservation of Historic Buildings Trust Fund. Revenue.
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SECTION 1. Chapter 10 of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by inserting after section 35DDD, the following new section:-
Section 35EEE. Historic Public Buildings Preservation Trust Fund
There shall be established and set upon the books of the commonwealth a separate fund to be known as the Historic Public Buildings Trust Fund, for a separate, non-lapsing revolving fund known as the State Historic Buildings Trust Fund, hereinafter called the fund. The fund shall be administered by the Massachusetts Historical Commission established pursuant to section 26 of chapter 9 of the general laws. Said fund shall consist of all revenues received by the commonwealth and credits: (1) under the provisions of section six L of chapter sixty-two; (2) from public and private sources such as gifts, grants, and donations to further historic public building preservation programs; or (3) from the federal government as reimbursements, grants-in-aid or other receipts on account of historic preservation activities.
All revenues credited under this section shall remain in said Historic Public Buildings Preservation Trust Fund and shall be available to be used for repair, renovation, historic preservation and improvements to state historic buildings including, but not limited to the Massachusetts State House on Beacon Street in the city of Boston, the Old State House on State Street in the city of Boston, and such other publicly owned historic structures and property as may be determined by the commission.
The state treasurer shall receive and deposit all revenues transmitted to him under the provisions of this section in such manner that will ensure the highest rate of interest available consistent with the safety of the fund, and in an account from which amounts may be withdrawn at any time without penalty for such withdrawal, all interest shall be deposited into the fund.
SECTION 2. Chapter 62 of the General Laws, as so appearing, is hereby amended by inserting after section 6N, the following new section:-
Section 6O. Historic Public Buildings Trust Fund, Voluntary Contributions
Every individual who files a separate return and every husband and wife filing a return jointly may voluntarily contribute all or part of any refund to which they are entitled or may voluntarily add an amount onto any amount due to be credited to the Historic Public Buildings Trust Fund. At the beginning of each fiscal year, subject to appropriation, one dollar shall be credited from the General Fund to the Historic Public Buildings Preservation Trust Fund for each dollar contributed by the public in the prior fiscal year under the provisions of this section. The commissioner of the department of revenue shall certify to the state comptroller total revenues contributed to the Historic Public Buildings Preservation Trust Fund by individuals in the prior fiscal year.
A contribution made under this section may be made with respect to any taxable year at the time of filing the return of the tax imposed by this chapter for such taxable year; provided, however, that the commissioner shall prescribe the manner in which such contribution shall be made on the face of the return required by section five of chapter sixty-two C.
The commissioner shall annually report the total amount designated under this section to the state treasurer who shall credit such amount, plus accrued interest, to the Historic Public Buildings Preservation Trust Fund.
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An Act relative to veteran tax abatements
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S1929
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SD569
| 193
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{'Id': 'MFR0', 'Name': 'Michael F. Rush', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MFR0', 'ResponseDate': '2023-01-12T16:30:28.46'}
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[{'Id': 'MFR0', 'Name': 'Michael F. Rush', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MFR0', 'ResponseDate': '2023-01-12T16:30:28.46'}, {'Id': 'T_C1', 'Name': 'Tackey Chan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/T_C1', 'ResponseDate': '2023-01-17T11:30:42.33'}, {'Id': 'P_M1', 'Name': 'Paul McMurtry', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/P_M1', 'ResponseDate': '2023-02-02T15:12:07.6233333'}, {'Id': 'DFD1', 'Name': 'David F. DeCoste', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DFD1', 'ResponseDate': '2023-04-10T11:55:51.1133333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1929/DocumentHistoryActions
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Bill
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By Mr. Rush, a petition (accompanied by bill, Senate, No. 1929) of Michael F. Rush, Tackey Chan and Paul McMurtry for legislation relative to veteran tax abatements. 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 inserting the following:-
Twenty-second I. Notwithstanding any provision of general or special law to the contrary, an abatement granted pursuant to clause Twenty-second, Twenty-second A, Twenty-second B, Twenty-second C, Twenty-second D, Twenty-second E, Twenty-second F, Twenty-second G, Twenty-second H, shall be increased annually by a city or town in an amount not to exceed the increase in the cost of living as determined by the Consumer Price Index for such year.
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An Act to protect life-saving electronic health records from reckless corporate greed and corruption
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S193
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SD2162
| 193
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{'Id': 'MCM0', 'Name': 'Mark C. Montigny', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MCM0', 'ResponseDate': '2023-01-11T15:07:42.89'}
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[{'Id': 'MCM0', 'Name': 'Mark C. Montigny', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MCM0', 'ResponseDate': '2023-01-11T15:07:42.89'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S193/DocumentHistoryActions
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Bill
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By Mr. Montigny, a petition (accompanied by bill, Senate, No. 193) of Mark C. Montigny for legislation to protect life-saving electronic health records from reckless corporate greed and corruption. Consumer Protection and Professional Licensure.
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SECTION 1. Section 16 of chapter 6D, as appearing in the 2020 Official Edition of the General Laws, is hereby amended by inserting at the end of subsection (a) the following clause:-
(9) assist consumers with questions or concerns relating to electronic health information accessibility requirements established by section 7 of chapter 118I, and record and submit reported violations of said section to the executive office of health and human services, the attorney general, and the Office of the National Coordinator, as defined in section 1 of chapter 118I.
SECTION 2. Section 7 of chapter 118I, as so appearing, is hereby amended by inserting at the end thereof the following paragraph:-
In order to ensure the seamless and secure access, exchange, and use of electronic health information, all providers in the commonwealth shall comply with the requirements imposed by the 21st Century Cures Act of 2016, P.L. 114-255, including, but not limited to, interoperability, patient access through application programming interfaces, and prohibitions on information blocking to health information technology developers, health information exchanges, health information networks, and health care providers. The executive office, in consultation with the commission, shall develop a standardized written notification form for providers to give to patients, informing patients of their rights and obligations as it pertains to their electronic health information and accessibility per federal and state law. Said notification forms may be provided electronically to patients and shall inform said patients on how to report violations of electronic health information access to the office of patient protection, established under section 16 of chapter 6D.
The executive office of health and human services shall promulgate regulations to prohibit the collection, capture, purchase, or transfer of electronic health information by third party application programming interfaces without the express written consent of the patient. Said written consent may be obtained by electronic means in a conspicuous and easy to read format. Said regulations shall prohibit third party application programming interfaces from disclosing, redisclosing, disseminating, selling, leasing, trading, or otherwise profiting from a patient’s electronic health information unless it is to provide direct data access to the patient with their express written consent.
A violation of this section is punishable by a fine in accordance with section 8 of this chapter and shall constitute an unfair or deceptive act in violation of chapter 93A.
SECTION 3. Section 8 of said chapter 118I, as so appearing, is hereby amended by inserting after the words “section 7” in the first sentence the following:- “; provided that violations involving patient access to electronic health information, as reported by the commission’s office of patient protection, shall be no less than $1,000 per day per violation”
SECTION 4. This act shall take effect immediately upon its passage.
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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 granting property tax relief to seniors
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S1930
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SD571
| 193
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{'Id': 'MFR0', 'Name': 'Michael F. Rush', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MFR0', 'ResponseDate': '2023-01-12T16:29:22.573'}
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[{'Id': 'MFR0', 'Name': 'Michael F. Rush', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MFR0', 'ResponseDate': '2023-01-12T16:29:22.5733333'}, {'Id': 'T_C1', 'Name': 'Tackey Chan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/T_C1', 'ResponseDate': '2023-01-17T11:39:09.0466667'}, {'Id': 'P_M1', 'Name': 'Paul McMurtry', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/P_M1', 'ResponseDate': '2023-02-02T15:11:44.3266667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1930/DocumentHistoryActions
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Bill
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By Mr. Rush, a petition (accompanied by bill, Senate, No. 1930) of Michael F. Rush, Tackey Chan and Paul McMurtry for legislation to grant property tax relief to seniors. Revenue.
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SECTION 1. Section 5 of chapter 59 of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by inserting at the end thereof the following new section:-
Fifty-ninth. Upon the acceptance of this section by a city or town, the board of assessors may grant real and personal property tax abatement up to 100 per cent of the total tax assessed to a resident who has attained the age of 75, subject to eligibility criteria to be established by the board of assessors.
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An Act incentivizing veterans to reside in the Commonwealth
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S1931
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SD1191
| 193
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{'Id': 'MFR0', 'Name': 'Michael F. Rush', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MFR0', 'ResponseDate': '2023-01-19T10:49:40.973'}
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[{'Id': 'MFR0', 'Name': 'Michael F. Rush', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MFR0', 'ResponseDate': '2023-01-19T10:49:40.9733333'}, {'Id': 'P_M1', 'Name': 'Paul McMurtry', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/P_M1', 'ResponseDate': '2023-02-02T15:08:50.53'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1931/DocumentHistoryActions
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Bill
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By Mr. Rush, a petition (accompanied by bill, Senate, No. 1931) of Michael F. Rush and Paul McMurtry for legislation to incentivize veterans to reside in the Commonwealth. Revenue.
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Clause Twenty-second H of section 5 of chapter 59 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking out, in line 946, the words “5 consecutive years” and inserting in place thereof the following words:- 1 year.
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An Act relative to veterans tax exemptions
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S1932
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SD1957
| 193
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{'Id': 'MFR0', 'Name': 'Michael F. Rush', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MFR0', 'ResponseDate': '2023-01-18T21:45:18.21'}
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[{'Id': 'MFR0', 'Name': 'Michael F. Rush', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MFR0', 'ResponseDate': '2023-01-18T21:45:18.21'}, {'Id': 'SGX1', 'Name': 'Steven George Xiarhos', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SGX1', 'ResponseDate': '2023-01-23T09:43:25.08'}, {'Id': 'JRO0', 'Name': 'Jacob R. Oliveira', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JRO0', 'ResponseDate': '2023-01-27T15:18:05.0233333'}, {'Id': 'JCV0', 'Name': 'John C. Velis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JCV0', 'ResponseDate': '2023-02-01T13:29:06.1466667'}, {'Id': 'P_M1', 'Name': 'Paul McMurtry', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/P_M1', 'ResponseDate': '2023-02-02T15:07:52.5433333'}, {'Id': 'J_A1', 'Name': 'James Arciero', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/J_A1', 'ResponseDate': '2023-02-16T18:54:03.25'}, {'Id': 'MDB0', 'Name': 'Michael D. Brady', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MDB0', 'ResponseDate': '2023-02-21T09:44:31.4833333'}, {'Id': 'PWM0', 'Name': 'Paul W. Mark', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PWM0', 'ResponseDate': '2023-02-21T09:44:18.0266667'}, {'Id': 'JCD1', 'Name': 'James C. Arena-DeRosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JCD1', 'ResponseDate': '2023-02-21T15:52:58.2533333'}, {'Id': 'J_B1', 'Name': 'John Barrett, III', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/J_B1', 'ResponseDate': '2023-02-22T14:53:02.4866667'}, {'Id': 'JKH1', 'Name': 'James K. Hawkins', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JKH1', 'ResponseDate': '2023-03-07T13:59:14.8766667'}, {'Id': 'RCF0', 'Name': 'Ryan C. Fattman', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RCF0', 'ResponseDate': '2023-04-06T07:22:18.7733333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1932/DocumentHistoryActions
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Bill
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By Mr. Rush, a petition (accompanied by bill, Senate, No. 1932) of Michael F. Rush, Steven George Xiarhos, Jacob R. Oliveira, John C. Velis and other members of the General Court for legislation relative to veterans tax exemptions. Revenue.
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SECTION 1. Section 5 of chapter 59 of the General Laws, is hereby amended by striking out clause Twenty-second C and inserting in place thereof the following clause:-
Twenty-second C, Real estate owned and used as the residence or domicile of a soldier, sailor, who is a service-connected disabled combat veteran, The exemption shall be in a percentage equal to the percentage of the veteran’s permanent, service- connected disability as determined by the United States Department of Veterans Affairs combat disabled veteran the age of sixty-five and older, and whose last discharge or release from the armed forces was under other than dishonorable conditions, and who, according to the records of the Veterans Administration, by reason of such service in the armed forces of the United States, suffered in the line of duty percent of permanent and or total disability, is exempt from percent of taxation; provided, that the soldier, sailor, member or combat veteran is a permanent resident of the commonwealth and has legal title to the real estate on January 1 of the tax year for which exemption is being claimed. An exemption under this clause shall continue unchanged for the benefit of the surviving spouse after the death of such disabled combat veteran, as long as the surviving spouse of the qualified combat veteran shall remain an owner and occupant of a domicile subject to the exemption, until the time such spouse remarries or sells or otherwise disposes of the real estate; provided, however, that if the spouse sells the real estate, an exemption not to exceed the amount granted in the most recent tax year may be transferred to real estate occupied by the surviving spouse as the surviving spouse’s primary residence or domicile, until the time the surviving spouse remarries.
The production by a veteran or surviving spouse of a letter of total and percentage of permanent disability from the United States Government or United States Department of Veterans Affairs or its predecessor before the property appraiser of the county in which real estate of the veteran lies is prima facie evidence of the fact that the veteran or the surviving spouse is entitled to the exemption. The veteran's abatement will be effective on the date in which the United States Department of Veterans Affairs recognizes the disability and provides compensation for such disability.
SECTION 2. The first paragraph of clause Twenty-second D of section 5 of chapter 59, as amended by section 9 of chapter 141 of the acts of 2016, is hereby further amended by inserting after the word “however”, the following words:- that the disabled soldier, sailor, member or combat veteran was a permanent resident of the commonwealth on January 1 of the year in which they died; and provided, further,.
SECTION 3. The second paragraph of said clause Twenty-second D of said section 5 of said chapter 59, as so amended, is hereby further amended by striking out the words “or remarries” and inserting in place thereof the following words:- remarries or otherwise disposes of the real estate. If the surviving spouse sells the real estate, an exemption not to exceed the amount granted from the most recent tax year may be transferred to real estate occupied by the surviving spouse as the surviving spouse’s domicile under the same conditions as provided in this clause.
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An Act relative property tax liability reduction for volunteer services
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S1933
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SD37
| 193
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{'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-01-10T12:22:12.69'}
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[{'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-01-10T12:22:12.69'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1933/DocumentHistoryActions
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Bill
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By Mr. Tarr, a petition (accompanied by bill, Senate, No. 1933) of Bruce E. Tarr for legislation relative property tax liability reduction for volunteer services. Revenue.
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SECTION 1. Section 5K of chapter 59 of the General laws, as appearing in the 2020 Official Edition is hereby amended by striking out the figure $1,500 in the first paragraph and inserting in place thereof the following figure:— $2,000
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An Act relative to the curatorship program
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S1934
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SD39
| 193
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{'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-01-10T12:25:35.797'}
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[{'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-01-10T12:25:35.7966667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1934/DocumentHistoryActions
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Bill
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By Mr. Tarr, a petition (accompanied by bill, Senate, No. 1934) of Bruce E. Tarr for legislation relative to the curatorship program. Revenue.
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SECTION 1. Section 44 of chapter 85 of the acts of 1994 is hereby amended by inserting at the end thereof the following sentence:-
Notwithstanding any general or special law to the contrary, any historic property designated as such by this section shall not be subject to the provisions of chapter 59 of the General Laws.
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An Act relative to the creation of a super research and development tax credit
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S1935
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SD41
| 193
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{'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-01-10T12:26:44.267'}
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[{'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-01-10T12:26:44.2666667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1935/DocumentHistoryActions
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Bill
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By Mr. Tarr, a petition (accompanied by bill, Senate, No. 1935) of Bruce E. Tarr for legislation to create a super research and development tax credit. Revenue.
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SECTION 1. SECTION__. Section 38 of Chapter 63 as appearing in the 2020 official edition is hereby amended by inserting at the end thereof the following new section:-
Super Research and Development Tax Credit
Section 1. A business corporation or taxpayer that qualifies for the research expense tax credit allowed under section 38M of this Chapter and 830 CMR 63.38M.1 is allowed an additional credit against the tax due under this section equal to the excess, if any, of qualified research expenses for the taxable year over the super credit base amount. For purposes of this section, "super credit base amount" means the average amount spent on qualified research expenses by the taxpayer in the 5 taxable years immediately preceding the effective date of this section, increased by 50%. For purposes of this section, "qualified research expenses" has the same meaning as under 830 CMR 63.38M.1 but applies only to expenditures for research conducted in this State.
Section 2. The credit allowed under this section is limited to 50% of the taxpayer's tax due after the allowance of any other credits taken pursuant to this chapter.
Section 3. A business corporation or taxpayer entitled to a credit under this section for any taxable year may carry over and apply to the tax due for any one or more of the next succeeding 5 taxable years the portion, as reduced from year to year, of any unused credit, but in no event may the credit applied in any single year exceed 50% of the taxpayer's tax due after the allowance of any other credits taken pursuant to this chapter.
Section 4. The credit provided by this section may not be used to reduce the business corporation or taxpayer's tax liability under this section to less than the amount of the taxpayer's tax due in the preceding taxable year after the allowance of any credits taken pursuant to this chapter.
Section 5. In the case of corporations filing a combined return, a credit generated by an individual member corporation under the provisions of this section must first be applied against the tax due attributable to that company under this Part. A member corporation with an excess research and development credit may apply its excess credit against the tax due of another group member to the extent that that other member corporation can use additional credits under the limitations of subsection 4. Unused, unexpired credits generated by a member corporation may be carried over from year to year by the individual corporation that generated the credit, subject to the limitation in subsection 3.
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An Act relative to exemption from taxation structures and buildings essential to the operation of agricultural and horticultural lands
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S1936
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SD44
| 193
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{'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-01-10T12:38:14.273'}
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[{'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-01-10T12:38:14.2733333'}, {'Id': 'JBL0', 'Name': 'Joan B. Lovely', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBL0', 'ResponseDate': '2023-04-13T10:17:40.24'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1936/DocumentHistoryActions
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Bill
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By Mr. Tarr, a petition (accompanied by bill, Senate, No. 1936) of Bruce E. Tarr for legislation relative to exemption from taxation structures and buildings essential to the operation of agricultural and horticultural lands. Revenue.
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SECTION 1. Chapter 61A of the General Laws is hereby amended by striking out section 15, as appearing in the 2020 Official Edition, and inserting in place thereof the following section:-
Section 15. (a) Except as provided for in this section, all buildings located on land which is valued, assessed and taxed on the basis of its agricultural or horticultural uses in accordance with the provisions of this chapter and all land occupied by a dwelling or regularly used for family living shall be valued, assessed and taxed by the same standards, methods and procedures as other taxable property.
(b) Structures and buildings essential to the operation of lands actively devoted to the primary purpose of commercial agriculture, aquaculture, silviculture, horticulture, floriculture or viticulture and actually used and occupied to carry out such operation as set forth in section 1A of chapter 128, which are constructed or reconstructed subsequent to July 1, 2015 shall be exempt from taxation under chapter 59 to the extent of any increase in value thereof by reason of such construction or reconstruction for a period of 5 years.
The term “structures and buildings” shall include: (1) structures and buildings or portions thereof used directly and exclusively in the raising and production for sale of agricultural and horticultural commodities or necessary for the storage thereof, including structures and buildings or portions thereof used for the processing of agricultural and horticultural commodities, or the retail merchandising of such commodities produced or raised in the commonwealth; (2) structures and buildings used to provide housing for regular and essential employees and their immediate families who are primarily employed in connection with the operation of lands actively devoted to agricultural and horticultural use, but not including structures and buildings occupied as a residence by the applicant and his immediate family; (3) structures and buildings used as indoor exercise arenas exclusively for training and exercising horses in connection with the raising and production for sale of agricultural and horticultural commodities or in connection with a commercial horse boarding operation; (4) structures and buildings used in the production of maple syrup; (5) structures and buildings used in the production of honey and beeswax including those structures and buildings used for the storage of bees. For purposes of this section, the term “indoor exercise arenas” shall not include riding academies that solely provide equine riding lessons or dude ranches.
As used in this section, the term “agricultural” shall include the activity of raising, breeding and boarding of livestock, including commercial horse boarding operations.
(c) Such exemption from taxation shall be granted only upon an application by the owner of the building or structure on a form prescribed by the commissioner. The applicant shall furnish such information as such board of assessors shall require. Such application shall be filed with the assessor of the municipality having the power to assess property for taxation on or before the appropriate taxable status date of such municipality and within 1 year from the date of completion of such construction or reconstruction.
If the assessor is satisfied that the applicant is entitled to an exemption pursuant to this section, he shall approve the application. Such structures or buildings shall be exempt from taxation as herein provided.
(d) The assessed value of any exemption granted under this section shall be entered by the assessor on the portion of the assessment roll provided for property exempt from taxation. An exemption granted pursuant to this section shall continue only while the buildings and structures are actually used and occupied as provided herein, but in no event for more than 10 years.
In the event that land or buildings or structures in agricultural or horticultural use are converted to non-agricultural or non-horticultural use during the period of an exemption granted pursuant to this section, the structures or buildings upon which the exemption was granted shall be subject to roll-back taxes for the period during which the exemption was operative. Structures and buildings subject to roll-back taxes shall be taxed as provided herein.
The assessors of the appropriate assessing unit shall enter on the taxable portion of the assessment roll of the current year the assessed valuation or valuations of the structures or buildings on which exemption was granted in any prior year or years at the assessed valuation or valuations as set forth on the exempt portion of the assessment roll or rolls.
The amount of roll-back taxes shall be computed by the appropriate tax levying body by applying the applicable tax rate for each such prior year to the assessed valuation, as set forth on the exempt portion of the assessment roll, for such structures or buildings for each such prior year during such period of exemption.
Such roll-back taxes shall be levied and collected in the same manner and at the same time as other taxes are imposed and levied under this chapter."
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An Act relative to exempting certain medical supplies from the state sales tax
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S1937
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SD82
| 193
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{'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-01-10T14:35:08.43'}
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[{'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-01-10T14:35:08.43'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1937/DocumentHistoryActions
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Bill
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By Mr. Tarr, a petition (accompanied by bill, Senate, No. 1937) of Bruce E. Tarr for legislation to exempt certain medical supplies from the state sales tax. Revenue.
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SECTION 1. Section 6 of Chapter 64H of the General Laws is hereby amended, in clause (l), by inserting after the word “insulin;” in line 193, the following words:- sales of blood test strips and lancets; sales of vitamin and mineral supplements when prescribed by a licensed physician;
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An Act establishing a commuter tax credit
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S1938
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SD413
| 193
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{'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-01-14T21:34:44.707'}
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[{'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-01-14T21:34:44.7066667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1938/DocumentHistoryActions
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Bill
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By Mr. Tarr, a petition (accompanied by bill, Senate, No. 1938) of Bruce E. Tarr for legislation to establish a commuter tax credit. Revenue.
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SECTION 1. Notwithstanding any general or special law to the contrary there shall be a refundable credit for the costs associated with operating a motor vehicle for the purposes of commuting for employment, education, medical appointments, or service on behalf of a qualified charitable organization as defined under 26 U.S. Code § 170 (C). The amount of the credit shall be 58.5 cents per mile driven and shall not exceed $5,000 per filing.
SECTION 2. SECTION 1 shall go into effect January 1, 2022.
SECTION 3. SECTION 1 is hereby repealed.
SECTION 4. SECTION 3 shall go into effect January 1, 2023.
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An Act relative to improving Massachusetts’ competitiveness and reduce the cost of living
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S1939
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SD415
| 193
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{'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-01-14T21:54:25.093'}
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[{'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-01-14T21:54:25.0933333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1939/DocumentHistoryActions
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Bill
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By Mr. Tarr, a petition (accompanied by bill, Senate, No. 1939) of Bruce E. Tarr for legislation relative to improving Massachusetts’ competitiveness and reduce the cost of living. Revenue.
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SECTION 1. Subparagraph (9) of paragraph (a) of part B of section 3 of chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking out, in line 109, the figure “3,000” and inserting in place thereof the following figure:- 5,000.
SECTION 2. Paragraph (1) of subsection (a) of section 4 of said chapter 62, as so appearing, 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 3. Paragraph (1) of subsection (a) of section 5 of said chapter 62, as so appearing, is hereby amended by striking out, in line 6, the words “eight thousand dollars” and inserting in place thereof the following figure:- $12,550.
SECTION 4. Said subsection (a) of said section 5 of said chapter 62, as so appearing, is hereby amended by striking out paragraph (2) and inserting in place thereof the following 2 paragraphs:-
(2) in the case of a husband and wife filing a joint return, $25,100, or
(3) in the case of a person filing as head of household, $18,800.
SECTION 5. Paragraph (2) of subsection (k) of section 6 of said chapter 62, as so appearing, is hereby amended by striking out, in line 447, the figure “750” and inserting in place thereof the following figure:- 1,755.
SECTION 6. Subsection (x) of said section 6 of said chapter 62, as most recently amended by section 31 of chapter 102 of the acts of 2021, is hereby further amended by striking out the figure “240” and inserting in place thereof the following figure:- 480.
SECTION 7. Said subsection (x) of said section 6 of said chapter 62, as so amended, is hereby further amended by striking out the figure “480” and inserting in place thereof the following figure:- 960.
SECTION 8. Subsection (y) of said section 6 of said chapter 62, as most recently amended by section 33 of said chapter 102, is hereby further amended by striking out the figure “180” and inserting in place thereof the following figure:- 360.
SECTION 9. Said subsection (y) of said section 6 of said chapter 62, as so amended, is hereby further amended by striking out the figure “360” and inserting in place thereof the following figure:- 720.
SECTION 10. Subsection (a) of section 6 of chapter 62C of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking out, each time it appears, in line 4, lines 6 to 7 and line 17, the words “eight thousand dollars” and inserting in place thereof, in each instance, the following words:- the thresholds specified in subsection (a) of section five of chapter sixty-two.
SECTION 11. Section 2A of chapter 65C of the General Laws, as so appearing, is hereby amended by striking out subsection (a) and inserting in place the following subsection:-
(a) A tax is hereby imposed upon the transfer of the estate of each person dying on or after January 1, 1997 who, at the time of death, was a resident of the commonwealth. The amount of the tax shall be equal to the credit for state death taxes that would have been allowable to a decedent’s estate as computed under Code section 2011, as in effect on December 31, 2000, hereinafter referred to as the “credit”. In the event that the federal gross estate of a person includes real or tangible personal property located outside of Massachusetts at the time of death, the tax shall be reduced by an amount equal to the proportion of such allowable credit as the value of said real or tangible personal property located outside of Massachusetts bears to the value of the entire federal gross estate wherever situated, as determined under Code section 2011, as in effect on December 31, 2000.
SECTION 12. Said section 2A of said chapter 65C, as so appearing, is hereby further amended by adding the following subsection:-
(f) Effective for the estates of decedents dying on or after July 1, 2022, for purposes of computing the tax imposed by subsections (a) and (b), the credit shall be determined based on the value of the federal taxable estate after such estate is reduced by $2,000,000. Estates of decedents dying on or after July 1, 2022 are not required to pay any tax under subsections (a) and (b) if the value of the federal taxable estate is $2,000,000 or less. For purposes of this subsection, the federal taxable estate is the federal gross estate less any Qualified Conservation Exclusion elected under Code section 2031(c), as in effect on December 31, 2000, and further reduced by the deductions allowable by the Code, as in effect on December 31, 2000.
SECTION 13. Sections 11 and 12 shall take effect for the estates of decedents dying on or after July 1, 2023.
SECTION 14. Except as otherwise specified, this act shall take effect for taxable years beginning on or after January 1, 2023.
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An Act to protect the privacy of lottery winners
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S194
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SD2164
| 193
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{'Id': 'MCM0', 'Name': 'Mark C. Montigny', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MCM0', 'ResponseDate': '2023-01-11T14:51:36.663'}
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[{'Id': 'MCM0', 'Name': 'Mark C. Montigny', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MCM0', 'ResponseDate': '2023-01-11T14:51:36.6633333'}, {'Id': 'TJW1', 'Name': 'Thomas P. Walsh', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/TJW1', 'ResponseDate': '2023-01-24T10:38:15.9933333'}, {'Id': 'SSH1', 'Name': 'Steven S. Howitt', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SSH1', 'ResponseDate': '2023-02-02T15:33:02.28'}, {'Id': 'SLG1', 'Name': 'Susannah M. Whipps', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SLG1', 'ResponseDate': '2023-02-02T15:33:02.28'}, {'Id': 'SWG1', 'Name': 'Susan Williams Gifford', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SWG1', 'ResponseDate': '2023-02-03T11:28:51.2666667'}, {'Id': 'MOM0', 'Name': 'Michael O. Moore', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MOM0', 'ResponseDate': '2023-02-15T16:18:03.47'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S194/DocumentHistoryActions
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Bill
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By Mr. Montigny, a petition (accompanied by bill, Senate, No. 194) of Mark C. Montigny, Thomas P. Walsh, Steven S. Howitt, Susannah M. Whipps and other members of the General Court for legislation to protect the privacy of lottery winners. Consumer Protection and Professional Licensure.
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Section 24 of Chapter 10 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting at the end of the first paragraph the following:-
“Notwithstanding any general or special law to the contrary, the name, address or other identifying information of any holder of a winning lottery ticket shall not be deemed public records of the commission and shall not be subject to section 10 of chapter 66. The commission shall not publicly disclose the name, address, or other identifying information of any holder of a winning ticket or require any winning ticket holder to perform any public act in connection with the awarding, payment, or collection of prize moneys where a holder of a winning ticket provides a written request to the commission. Upon a claim, the commission shall inform, in writing, the winning ticket holder of the right to refuse public disclosure of name, address, or other identifying information as well as the right to refuse to perform any public act in connection with the awarding, payment, or collection of prize moneys.".
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An Act increasing the conservation land tax credit
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S1940
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SD418
| 193
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{'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-01-14T21:57:44.36'}
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[{'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-01-14T21:57:44.36'}, {'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-01-24T10:16:43.4366667'}, {'Id': 'JMC0', 'Name': 'Joanne M. Comerford', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JMC0', 'ResponseDate': '2023-02-21T11:26:55.7166667'}, {'Id': 'JAC0', 'Name': 'Julian Cyr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JAC0', 'ResponseDate': '2023-02-08T17:07:07.1833333'}, {'Id': 'DFD1', 'Name': 'David F. DeCoste', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DFD1', 'ResponseDate': '2023-04-05T16:52:30.2566667'}, {'Id': 'SND0', 'Name': 'Sal N. DiDomenico', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SND0', 'ResponseDate': '2023-03-09T16:07:05.0033333'}, {'Id': 'RCF0', 'Name': 'Ryan C. Fattman', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RCF0', 'ResponseDate': '2023-02-10T10:20:26.82'}, {'Id': 'AMG0', 'Name': 'Anne M. Gobi', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AMG0', 'ResponseDate': '2023-02-21T13:44:24.8533333'}, {'Id': 'HEK1', 'Name': 'Hannah Kane', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/HEK1', 'ResponseDate': '2023-01-25T16:57:55.9566667'}, {'Id': 'MOM0', 'Name': 'Michael O. Moore', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MOM0', 'ResponseDate': '2023-02-01T16:20:01.5533333'}, {'Id': 'TMS1', 'Name': 'Thomas M. Stanley', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/TMS1', 'ResponseDate': '2023-02-07T11:48:31.1233333'}, {'Id': 'DTV1', 'Name': 'David T. Vieira', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DTV1', 'ResponseDate': '2023-05-15T13:46:17.6633333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1940/DocumentHistoryActions
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Bill
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By Mr. Tarr, a petition (accompanied by bill, Senate, No. 1940) of Bruce E. Tarr, James B. Eldridge, Hannah Kane, Michael O. Moore and other members of the General Court for legislation to increase the conservation land tax credit. Revenue.
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SECTION 1. Subsection (p) of section 6 of chapter 62 of the General Laws, as appearing in the 2018 Official Edition, is hereby amended by adding, in line 769, after the words “as amended” the following words:- “, or private nonprofit trust compliant with chapter 203 organized for the purposes of land conservation, which is authorized to do business in the commonwealth, and which has tax-exempt status as a nonprofit charitable organization as described in Section 501(c)(3) of the Internal Revenue Code of 1986, as amended.
SECTION 2. Said subsection (p) of said section 6 of said chapter 62, as so appearing, is hereby amended by striking out, in line 835, the figure “$2,000,000” and inserting in place thereof the following figure:- “$3,000,000”.
SECTION 3. Said subsection (p) of said section 6 of said chapter 62, as so appearing, is hereby amended by striking out, in line 835, the figure “$3,000,000” and inserting in place thereof the following figure:- “$4,000,000”.
SECTION 4. Said subsection (p) of said section 6 of said chapter 62, as so appearing, is hereby amended by striking out, in line835, the figure “$4,000,000”and inserting in place thereof the following figure:- “$5,000,000”.
SECTION 5. Section 38AA of chapter 63, as so appearing, is hereby amended by adding, in line 29, after the words “as amended” the following words:- , or a private nonprofit trust compliant with chapter 203 organized for the purposes of land conservation, which is authorized to do business in the commonwealth, and which has tax-exempt status as a nonprofit charitable organization as described in Section 501(c)(3) of the Internal Revenue Code of 1986, as amended.
SECTION 6. Said section 38AA of said chapter 63, as so appearing, is hereby amended by striking out, in line 88, the figure “$2,000,000” and inserting in place thereof the following figure:- “$3,000,000”.
SECTION 7. Said section 38AA of said chapter 63, as so appearing, is hereby amended by striking out, in line 88, the figure “$3,000,000” and inserting in place thereof the following figure:- “$4,000,000”.
SECTION 8. Said section 38AA of said chapter 63, as so appearing, is hereby amended by striking out, in line 88, the figure “$4,000,000” and inserting in place thereof the following figure:- “$5,000,000”.
SECTION 9. Sections 2 and 6 shall take effect on January 1, 2024.
SECTION 10. Sections 3 and 7 shall take effect on January 1, 2025.
SECTION 11. Sections 4 and 8 shall take effect on January 1, 2026.
SECTION 12. Sections 2, 3, 4, 6, 7, and 8 of this act shall expire on December 31, 2033.
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An Act allowing for the deduction of business interest
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S1941
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SD423
| 193
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{'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-01-14T22:06:04.33'}
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[{'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-01-14T22:06:04.33'}, {'Id': 'HEK1', 'Name': 'Hannah Kane', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/HEK1', 'ResponseDate': '2023-03-23T09:54:10.7433333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1941/DocumentHistoryActions
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Bill
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By Mr. Tarr, a petition (accompanied by bill, Senate, No. 1941) of Bruce E. Tarr for legislation to allow for the deduction of business interest. Revenue.
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SECTION 1. Section 1 of chapter 62 of the General Laws is hereby amended by striking out subsection (c) and inserting in place thereof the following subsection: -
(c) “Code”, the Internal Revenue Code of the United States, as amended on January 1, 2005 and in effect for the taxable year; but Code shall mean the Code as amended and in effect for the taxable year for sections 62(a)(1), 72, 105, 106, 139C, 223, 274(m), 274(n), 401 through 420, inclusive, 457, 529, 529A, 530, 951, 951A, 959, 961, 3401 and 3405 but excluding sections 402A and 408(q), and provided further that for purposes of determining the amount of business interest deductible under this chapter, the provisions of section 163(j) of the Code shall not apply.
SECTION 2. Section 1 of chapter 63 of the General Laws is hereby amended by striking out the definition of “Code” therein and inserting in place thereof the following definition: -
“Code”, the Internal Revenue Code of the United States, as amended and in effect for the taxable year, unless otherwise provided; for sections 163(j), 381(c)(20), 382(d)(3) and 382(k)(1), Code shall mean the Code as amended and in effect for tax years beginning before January 1, 2018.
SECTION 3. Section 30 of said chapter 63 is hereby amended by striking out the first sentence of paragraph 4 and inserting in place thereof the following sentence: -
“Net income”, gross income less the deductions, but not credits, allowable under the provisions of the Federal Internal Revenue Code, as amended and in effect for the taxable year; provided, however, that for sections 163(j), 381(c)(20), 382(d)(3) and 382(k)(1), Code shall mean the Code as amended and in effect for tax years beginning before January 1, 2018, and provided further that any deduction otherwise allowable which is allocable, in whole or in part, to one or more classes of income not included in a corporation’s taxable net income, as determined under subsection (a) of section 38, shall not be allowed.
SECTION 4. This act shall be effective for taxable years beginning after December 31, 2017.
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Whereas, The deferred operation of this act would tend to defeat its purpose, which is to decouple from certain provisions of the federal Tax Cuts and Jobs Act that took effect for tax years beginning after December 31, 2017, therefore it is hereby declared to be an emergency law, necessary for the immediate preservation of the public convenience.
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An Act relative to sales tax reduction to 5%
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S1942
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SD684
| 193
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{'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-01-17T17:51:55.49'}
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[{'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-01-17T17:51:55.49'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1942/DocumentHistoryActions
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Bill
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By Mr. Tarr, a petition (accompanied by bill, Senate, No. 1942) of Bruce E. Tarr for legislation relative to sales tax reduction to 5%. Revenue.
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SECTION 1. Section 2 of chapter 64H of the General Laws is hereby amended by striking the words “6.25 per cent” and inserting in place thereof the words “5 per cent”.
SECTION 2. Section 2 of Chapter 64I of the General Laws is hereby amended by striking the words “6.25 per cent” and inserting in place thereof the words “5 per cent”.
SECTION 3. The act shall take effect on August 1, 2024.
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An Act relative to tax credits for affordable housing
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S1943
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SD685
| 193
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{'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-01-17T17:53:45.827'}
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[{'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-01-17T17:53:45.8266667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1943/DocumentHistoryActions
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Bill
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By Mr. Tarr, a petition (accompanied by bill, Senate, No. 1943) of Bruce E. Tarr for legislation relative to tax credits for affordable housing. Revenue.
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Section 1. Notwithstanding any other general of special law to the contrary, the Commonwealth hereby directs the Department of Housing and Community Development starting in the year 2023 to promulgate regulations to require any new construction or major rehabilitation development project that receives Low Income Housing Tax Credit (LIHTC) funding to earn green building certification. For the purpose of this provision, “green building certification” shall mean third party certification, at appropriate certification levels, under the U.S. Green Building Council’s LEED (Leadership in Energy and Environmental Design) green building rating system, and other systems determined by the Department, in consultation with the Department of Energy Resources, to be equally rigorous to LEED with respect to energy efficiency, indoor environmental quality, and relevant climate mitigation practices such as commissioning and waste reduction.
The Department of Housing and Community Development is directed to amend its Qualified Allocation Plan (QAP) to reflect the requirements of this section and promulgate as such. The Department is further directed to analyze and make publicly available, from time to time, post-occupancy analysis of energy and water efficiency of LIHTC-funded housing, and to provide information to potential LIHTC applicants about available incentives and other support for energy efficiency.
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An Act relative to increasing the senior circuit breaker
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S1944
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SD689
| 193
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{'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-01-17T18:02:49.447'}
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[{'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-01-17T18:02:49.4466667'}, {'Id': 'CLG1', 'Name': 'Carmine Lawrence Gentile', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/CLG1', 'ResponseDate': '2023-02-12T09:29:15.93'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1944/DocumentHistoryActions
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Bill
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By Mr. Tarr, a petition (accompanied by bill, Senate, No. 1944) of Bruce E. Tarr and Carmine Lawrence Gentile for legislation relative to increase the senior circuit breaker. Revenue.
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SECTION 1. Paragraph (2) of subsection (k) of section 6 of said chapter 62, as so appearing, is hereby amended by striking out, in line 447, the figure “750” and inserting in place thereof the following figure:- 1,755
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An Act relative to increasing the rental deduction
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S1945
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SD690
| 193
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{'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-01-17T18:04:54.9'}
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[{'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-01-17T18:04:54.9'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1945/DocumentHistoryActions
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Bill
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By Mr. Tarr, a petition (accompanied by bill, Senate, No. 1945) of Bruce E. Tarr for legislation relative to increase the rental deduction. Revenue.
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SECTION 1. Subparagraph (9) of paragraph (a) of part B of section 3 of chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking out, in line 109, the figure '3,000' and inserting in place thereof the following figure:- 5,000
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An Act relative to modernizing the estate tax
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S1946
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SD692
| 193
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{'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-01-17T18:07:13.623'}
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[{'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-01-17T18:07:13.6233333'}, {'Id': 'SGX1', 'Name': 'Steven George Xiarhos', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SGX1', 'ResponseDate': '2023-02-27T09:43:30.4433333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1946/DocumentHistoryActions
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Bill
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By Mr. Tarr, a petition (accompanied by bill, Senate, No. 1946) of Bruce E. Tarr and Steven George Xiarhos for legislation relative to modernizing the estate tax. Revenue.
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SECTION 1 Section 2A of chapter 65C of the General Laws, as so appearing, is hereby amended by striking out subsection (a) and inserting in place the following subsection:-
(a) A tax is hereby imposed upon the transfer of the estate of each person dying on or after January 1, 1997 who, at the time of death, was a resident of the commonwealth. The amount of the tax shall be equal to the credit for state death taxes that would have been allowable to a decedent’s estate as computed under Code section 2011, as in effect on December 31, 2000, hereinafter referred to as the “credit”. In the event that the federal gross estate of a person includes real or tangible personal property located outside of Massachusetts at the time of death, the tax shall be reduced by an amount equal to the proportion of such allowable credit as the value of said real or tangible personal property located outside of Massachusetts bears to the value of the entire federal gross estate wherever situated, as determined under Code section 2011, as in effect on December 31, 2000.
SECTION 2. Said section 2A of said chapter 65C, as so appearing, is hereby further amended by adding the following subsection:-
(f) Effective for the estates of decedents dying on or after July 1, 2023, for purposes of computing the tax imposed by subsections (a) and (b), the credit shall be determined based on the value of the federal taxable estate after such estate is reduced by $2,000,000. Estates of decedents dying on or after July 1, 2022 are not required to pay any tax under subsections (a) and (b) if the value of the federal taxable estate is $2,000,000 or less. For purposes of this subsection, the federal taxable estate is the federal gross estate less any Qualified Conservation Exclusion elected under Code section 2031(c), as in effect on December 31, 2000, and further reduced by the deductions allowable by the Code, as in effect on December 31, 2000.
SECTION 3. Sections 1 and 2 shall take effect for the estates of decedents dying on or after July 1, 2023.
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An Act relative to the short term capital gains rate to make Massachusetts more competitive
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S1947
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SD694
| 193
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{'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-01-17T18:09:20.677'}
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[{'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-01-17T18:09:20.6766667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1947/DocumentHistoryActions
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Bill
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By Mr. Tarr, a petition (accompanied by bill, Senate, No. 1947) of Bruce E. Tarr for legislation relative to the short term capital gains rate to make Massachusetts more competitive. Revenue.
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SECTION 1. Paragraph (1) of subsection (a) of section 4 of said chapter 62, as so appearing, 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
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An Act relative to providing direct relief to the residents of the commonwealth by increasing the threshold on no tax status
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S1948
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SD695
| 193
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{'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-01-17T18:10:41.09'}
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[{'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-01-17T18:10:41.09'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1948/DocumentHistoryActions
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Bill
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By Mr. Tarr, a petition (accompanied by bill, Senate, No. 1948) of Bruce E. Tarr for legislation relative to provide direct relief to the residents of the commonwealth by increasing the threshold on no tax status. Revenue.
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SECTION 1. Paragraph (1) of subsection (a) of section 5 of said chapter 62, as so appearing, is hereby amended by striking out, in line 6, the words “eight thousand dollars” and inserting in place thereof the following figure:- $12,550.
SECTION 2. Said subsection (a) of said section 5 of said chapter 62, as so appearing, is hereby amended by striking out paragraph (2) and inserting in place thereof the following 2 paragraphs:-
(2) in the case of a husband and wife filing a joint return, $25,100, or
(3) in the case of a person filing as head of household, $18,800.
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An Act relative to the taxation of rolling stock
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S1949
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SD1248
| 193
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{'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-01-19T13:08:37.473'}
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[{'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-01-19T13:08:37.4733333'}, {'Id': 'HEK1', 'Name': 'Hannah Kane', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/HEK1', 'ResponseDate': '2023-01-30T09:47:25.4466667'}, {'Id': 'SSH1', 'Name': 'Steven S. Howitt', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SSH1', 'ResponseDate': '2023-01-30T09:47:25.4466667'}, {'Id': 'AMG0', 'Name': 'Anne M. Gobi', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AMG0', 'ResponseDate': '2023-01-30T09:47:25.4466667'}, {'Id': 'MDB0', 'Name': 'Michael D. Brady', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MDB0', 'ResponseDate': '2023-02-17T16:08:29.3766667'}, {'Id': 'DFD1', 'Name': 'David F. DeCoste', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DFD1', 'ResponseDate': '2023-04-05T16:53:11.19'}, {'Id': 'RCF0', 'Name': 'Ryan C. Fattman', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RCF0', 'ResponseDate': '2023-01-30T14:11:43.87'}, {'Id': 'PRF0', 'Name': 'Paul R. Feeney', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PRF0', 'ResponseDate': '2023-03-05T16:29:54.3166667'}, {'Id': 'JFK0', 'Name': 'John F. Keenan', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JFK0', 'ResponseDate': '2023-03-10T15:29:23.2133333'}, {'Id': 'MOM0', 'Name': 'Michael O. Moore', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MOM0', 'ResponseDate': '2023-03-01T09:46:03.8433333'}, {'Id': 'AJS1', 'Name': 'Adam Scanlon', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/AJS1', 'ResponseDate': '2023-02-13T12:12:39.4266667'}, {'Id': 'WFT0', 'Name': 'Walter F. Timilty', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/WFT0', 'ResponseDate': '2023-03-01T10:09:51.1166667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1949/DocumentHistoryActions
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Bill
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By Mr. Tarr, a petition (accompanied by bill, Senate, No. 1949) of Bruce E. Tarr, Hannah Kane, Steven S. Howitt, Anne M. Gobi and other members of the General Court for legislation relative to the taxation of rolling stock. Revenue.
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SECTION 1. Section 1 of Chapter 64H of the general laws, as appearing in the 2016 Official Edition, is hereby amended by inserting, after the definition of “Retail establishment”, the following new definition:-
“Rolling stock”, trucks, tractors, and trailers, used by common carriers to transport goods in interstate commerce.
SECTION 2. Section 6 of Chapter 64H of the general laws, as so appearing, is hereby further amended by inserting, after subsection (xx), the following new subsection:
“(yy) sales of rolling stock”
SECTION 3. Section 1 of Chapter 64I of the general laws, as so appearing, is amended by inserting in line 6, after the words “ retail sale”, the following new words:- “rolling stock”, .
SECTION 4. Section 7 of chapter 64I of the general laws, as so appearing, is hereby amended by inserting, after subsection (e), the following new subsection:-
“(f) storage, use or other consumption of rolling stock”.
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An Act to protect personal biometric data
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S195
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SD2218
| 193
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{'Id': 'MCM0', 'Name': 'Mark C. Montigny', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MCM0', 'ResponseDate': '2023-01-17T13:09:50.24'}
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[{'Id': 'MCM0', 'Name': 'Mark C. Montigny', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MCM0', 'ResponseDate': '2023-01-17T13:09:50.24'}, {'Id': 'L_S1', 'Name': 'Lindsay N. Sabadosa', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/L_S1', 'ResponseDate': '2023-02-03T11:28:42.5633333'}, {'Id': 'MOM0', 'Name': 'Michael O. Moore', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MOM0', 'ResponseDate': '2023-02-15T16:17:10.4733333'}, {'Id': 'RLR0', 'Name': 'Rebecca L. Rausch', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/RLR0', 'ResponseDate': '2023-02-23T15:43:07.35'}, {'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-03-28T11:01:12.4633333'}, {'Id': 'PMO', 'Name': "Patrick M. O'Connor", 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/PMO', 'ResponseDate': '2023-10-06T09:43:58.57'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S195/DocumentHistoryActions
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Bill
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By Mr. Montigny, a petition (accompanied by bill, Senate, No. 195) of Mark C. Montigny, Lindsay N. Sabadosa, Michael O. Moore and Rebecca L. Rausch for legislation to protect personal biometric data. Consumer Protection and Professional Licensure.
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The General Laws, as appearing in the 2022 Official Edition, are hereby amended by inserting after chapter 93L the following chapter:-
Chapter 93M. Biometric Information Privacy Act.
Section 1. Definitions.
As used in this chapter, the following words shall, unless the context clearly requires otherwise, have the following meanings:
"Biometric identifier" means a physiological or biological characteristic that is used by or on behalf of a private entity, singly or in combination, to identify, or assist in identifying, an individual, including, but not limited to a retina or iris scan, fingerprint, voiceprint, pattern of gait or movement, or scan of hand or face geometry. Biometric identifiers do not include writing samples, written signatures, photographs, human biological samples used for valid scientific testing or screening, demographic data, tattoo descriptions, or physical descriptions such as height, weight, hair color, or eye color. Biometric identifiers do not include donated organs or tissues or blood or serum stored on behalf of recipients or potential recipients of living or cadaveric transplants and obtained or stored by a federally designated organ procurement agency. Biometric identifiers do not include information captured from a patient in a health care setting or information collected, used, or stored for health care treatment, payment, or operations under the federal Health Insurance Portability and Accountability Act of 1996. Biometric identifiers do not include an X-ray, roentgen process, computed tomography, MRI, PET scan, mammography, or other image or film of the human anatomy used to diagnose, prognose, or treat an illness or other medical condition or to further validate scientific testing or screening.
"Biometric information" means any information, regardless of how it is captured, converted, stored, or shared, based on an individual's biometric identifier used to identify an individual. Biometric information does not include information derived from items or procedures excluded under the definition of biometric identifiers.
"Commercial Establishment" means a place of entertainment, a retail store, or a food and drink establishment.
"Confidential and sensitive information" means personal information that can be used to uniquely identify an individual or an individual's account or property. Examples of confidential and sensitive information include, but are not limited to, a genetic marker, genetic testing information, a unique identifier number to locate an account or property, an account number, a PIN number, a pass code, a driver's license number, or a social security number.
"Private entity" means any individual, partnership, corporation, limited liability company, association, or other group, however organized.
"Written consent " means informed written consent.
Section 2. Collection, Retention, Destruction, and Disclosure of Biometric Information.
(a) A private entity in possession of biometric identifiers or biometric information must develop a written policy, made available to the person from whom biometric information is to be collected or was collected, establishing a retention schedule and guidelines for permanently destroying biometric identifiers and biometric information when the initial purpose for collecting or obtaining such identifiers or information has been satisfied or within 1 year of the individual's last interaction with the private entity, whichever occurs first. Absent a valid order, warrant, or subpoena issued by a court of competent jurisdiction or a local or federal governmental agency, a private entity in possession of biometric identifiers or biometric information must comply with its established retention schedule and destruction guidelines.
(b) No private entity may collect, capture, purchase, receive through trade, or otherwise obtain a person's or a customer's biometric identifier or biometric information, unless it first:
(1) informs the subject or the subject's legally authorized representative in writing that a biometric identifier or biometric information is being collected or stored;
(2) informs the subject or the subject's legally authorized representative in writing of the specific purpose and length of term for which a biometric identifier or biometric information is being collected, stored, and used; and
(3) receives written consent executed by the subject of the biometric identifier or biometric information or the subject's legally authorized representative. Written consent may be obtained by electronic means.
(c) No private entity in possession of a biometric identifier or biometric information may sell, lease, trade, or otherwise profit from a person's or a customer's biometric identifier or biometric information.
(d) No private entity in possession of a biometric identifier or biometric information may disclose, redisclose, or otherwise disseminate a person's or a customer's biometric identifier or biometric information unless:
(1) the subject of the biometric identifier or biometric information or the subject's legally authorized representative provides written consent to the disclosure or redisclosure;
(2) the disclosure or redisclosure completes a financial transaction requested or authorized by the subject of the biometric identifier or the biometric information or the subject's legally authorized representative;
(3) the disclosure or redisclosure is required by state or federal law or municipal ordinance; or
(4) the disclosure is required pursuant to a valid warrant or subpoena issued by a court of competent jurisdiction.
(e) A private entity in possession of a biometric identifier or biometric information shall:
(1) store, transmit, and protect from disclosure all biometric identifiers and biometric information using the reasonable standard of care within the private entity's industry; and
(2) store, transmit, and protect from disclosure all biometric identifiers and biometric information in a manner that is the same as or more protective than the manner in which the private entity stores, transmits, and protects other confidential and sensitive information.
(f) No commercial establishment shall use a person's or a customer's biometric identifier or biometric information to identify them.
Section 3. Right of Action.
(a) Any person aggrieved by a violation of this chapter shall have a cause of action pursuant to the procedures set forth in chapter 93A. Damages pursuant to any said action shall be no less than $5,000 per violation or actual damages suffered, whichever is greater, or up to three but not less than two times such amount if the court finds that the violation was a willful or knowing act. Damages may also include attorneys’ fees and costs.
(b) The attorney general may bring an action in the name of the commonwealth pursuant to the procedures set forth in chapter 93A upon any violation or suspected violation of this chapter. Damages pursuant to any said action shall be no less than $5,000 per violation or actual damages suffered, whichever is greater, or up to three but not less than two times such amount if the court finds that the violation was a willful or knowing act.
Section 4. Construction.
(a) Nothing in this chapter shall be construed to impact the admission or discovery of biometric identifiers and biometric information in any action of any kind in any court, or before any tribunal, board, or agency.
(b) Nothing in this chapter shall be construed to conflict with the federal Health Insurance Portability and Accountability Act of 1996 and the rules promulgated under said Act.
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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 taxation of rolling stock for trucking and railcars
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S1950
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SD1249
| 193
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{'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-01-19T13:10:45.597'}
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[{'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-01-19T13:10:45.5966667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1950/DocumentHistoryActions
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Bill
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By Mr. Tarr, a petition (accompanied by bill, Senate, No. 1950) of Bruce E. Tarr for legislation relative to the taxation of rolling stock for trucking and railcars. Revenue.
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SECTION 1. Section 1 of Chapter 64H of the general laws, as appearing in the 2016 Official Edition, is hereby amended by inserting, after the definition of “Retail establishment”, the following new definition:-
“Rolling stock”, trucks, tractors, trailers, and railcars, used by common carriers to transport goods in interstate commerce.
SECTION 2. Section 6 of Chapter 64H of the general laws, as so appearing, is hereby further amended by inserting, after subsection (xx), the following new subsection:
“(yy) sales of rolling stock”
SECTION 3. Section 1 of Chapter 64I of the general laws, as so appearing, is amended by inserting in line 6, after the words “ retail sale”, the following new words:- “rolling stock”, .
SECTION 4. Section 7 of chapter 64I of the general laws, as so appearing, is hereby amended by inserting, after subsection (e), the following new subsection:-
“(f) storage, use or other consumption of rolling stock”.
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An Act relative to single sales factor
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S1951
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SD1304
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{'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-01-19T14:04:36.373'}
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[{'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-01-19T14:04:36.3733333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1951/DocumentHistoryActions
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Bill
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By Mr. Tarr, a petition (accompanied by bill, Senate, No. 1951) of Bruce E. Tarr for legislation relative to single sales factor. Revenue.
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SECTION 1. 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 2. Said section 2A of said chapter 63, as so appearing, is hereby amended by striking out subsections (d)(xii)(A) through (E) inserting in place thereof the following subsection:-
(xii)(A) The amount of Interest, dividends, net gains, but not less than zero, and other income from investment assets and activities and from trading assets and activities to be attributed the commonwealth and included in the numerator is determined by multiplying all such income from such assets and activities by a fraction, the numerator of which is the total receipts included in the numerator pursuant to subsections (i) through (x) and (xii) and the denominator of which is all total receipts of the taxpayer included in the denominator other than interest, dividends, net gains, but not less than zero, and other income from investment assets and activities and from trading assets and activities.”
SECTION 3. 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 4. 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.
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An Act to improve long-term care staffing and dignity for caregivers
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S1952
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SD2339
| 193
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{'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-01-20T16:05:45.963'}
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[{'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-01-20T16:05:45.9633333'}, {'Id': 'JBE0', 'Name': 'James B. Eldridge', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JBE0', 'ResponseDate': '2023-03-06T11:05:57.7166667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1952/DocumentHistoryActions
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Bill
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By Mr. Tarr, a petition (accompanied by bill, Senate, No. 1952) of Bruce E. Tarr and James B. Eldridge for legislation to improve long-term care staffing and dignity for caregivers through training, tuition reimbursements, tax credits and other programs. Revenue.
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SECTION 1. Chapter 23 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting after section 9U the following 2 sections:-
Section 9V. The executive office of labor and workforce development, through the Commonwealth Corporation, shall establish a grant program for nursing facility supervisory and leadership training. The program shall include, but not be limited to, covering the cost of nursing facility worker participation in evidence-based supervisory training for the express purpose of improving staff satisfaction, retaining staff and reducing turnover.
Section 9W. The Commonwealth Corporation shall, subject to appropriation, establish an extended care career ladder grant program, consistent with section 410 of chapter 159 of the acts of 2000. The Commonwealth Corporation shall make grants available for certified nurses' aides, home health aides, homemakers, personal care attendants, and other entry-level workers in long-term care. The grants may include English language training, training in other languages and adult basic education programs to improve quality of care and improve direct care worker access to and participation in career ladder training. The length of such grants shall not exceed a period of 3 years. The Commonwealth Corporation shall submit quarterly reports to the house and senate committees on ways and means on said grant program including, but not limited to, the number of grants awarded, the amount of each grant, a description of the career ladder programs, changes in care-giving and workplace practices that have occurred and their impact on quality of care and worker retention and the certificates, degrees or professional status attained by each participating employee. The administrative and program-management costs for the implementation of said grant program shall not exceed 4 per cent of the amount of the grant program, including funding for technical assistance and evaluation.
SECTION 2. Chapter 111 of the General Laws, as so appearing, is hereby amended by inserting after section 4O the following section:-
Section 4P. The department shall, subject to appropriation, establish a tuition reimbursement program for certified nursing assistant training. The department shall reimburse for the costs of certified nursing assistant training or competency, provided that: (i) the costs have been incurred for an approved certified nursing assistant training program; (ii) the costs have been actually paid by the certified nursing assistant from their own personal funds; and (iii) individuals have begun employment as a certified nursing assistant in a licensed nursing facility within 12 months of completing the training program, including passing the competency testing.
SECTION 3.. Section 6 of Chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting after subsection (t) the following new subsection:- (u)(1) As used in this subsection, the following words shall have the following meanings unless the context clearly requires otherwise:
"Activities of daily living", everyday functions and activities, which individuals usually do without help, including, but not limited to, bathing, continence, dressing, eating, toileting and transferring.
"Eligible family member", an individual who (1) is at least 18 years of age during a taxable year, (2) requires assistance with at least one activity of daily living and (3) qualifies as a dependent, spouse, parent or other relation by blood or marriage, including an in-law, grandparent, grandchild, stepparent, aunt, uncle, niece or nephew of the family caregiver.
“Evaluation year”, the year in which an evaluation of the tax credit is to be complete. The evaluation year shall be every 5 years after the effective date of this subsection.
"Family caregiver", an individual who is a resident taxpayer for the taxable year and had eligible expenditures, as described in paragraph (3) of this subsection, with respect to 1 or more eligible family members during the taxable year. In the case of a joint return, the term includes the individual and the individual's spouse. The family caregiver claiming the credit must have a Massachusetts adjusted gross income of less than $75,000 for an individual and $150,000 for a couple and incur uncompensated expenses directly related to the care of an eligible family member who is an adult.
(2) A taxpayer who is a family caregiver is eligible to receive for a taxable year is equal to a refundable credit against the taxes imposed by this chapter. The credit shall be equal to 100 per cent of the eligible expenditures incurred by the taxpayer during the taxable year, with a maximum allowable credit of $1,500.
(3) Expenditures eligible to be claimed for the tax credit include the costs associated with: (i) the improvement or alteration to the family caregiver's primary residence to permit the eligible family member to remain mobile, safe, and independent; (ii) the purchase or lease of equipment that is necessary to assist an eligible family member in 2 carrying out one or more activities of daily living; and (iii) other goods, services or supports that assist the family caregiver in providing care to an eligible family member, such as expenditures related to hiring a home care aide or personal care attendant, respite care, adult day health, transportation, legal and financial services and assistive technology.
(4) No taxpayer shall be entitled to claim a tax credit under this subsection for the same eligible expenditures claimed by another taxpayer. The total amount of tax credits claimed by family caregivers shall not exceed $1,500 for the same eligible family member. If two or more family caregivers claim tax credits for the same eligible family member, the total of which exceeds $1,500, the total amount of the credit allowed shall be allocated in amounts proportionate to each eligible taxpayer’s share of the total amount of the eligible expenditures for the eligible family member.
(5) A taxpayer may not claim a tax credit under this section for expenses incurred in carrying out general household maintenance activities, including painting, plumbing, electrical repairs or exterior maintenance, provided, however, that home modifications to accommodate that person receiving care and such expenses must be directly related to assisting the family caregiver in providing care to an eligible family member are allowable.
(6) The commissioner of the department of revenue shall promulgate rules and regulations relative to the administration and enforcement of this subsection.
(7) The commissioner shall annually, not later than September 1, file a report with the house and senate committees on ways and means, the chairs of the joint committee on revenue and the chairs of the joint committee on elder affairs identifying, by community, the total amount of tax credits claimed and the total number of tax filers who received the tax credit for the preceding fiscal year.
(8) On or before May 31 of the year before the evaluation year, there shall be established a committee entitled the Caregiver Tax Credit Evaluation Committee to conduct a review of the tax credit. The committee shall be comprised of 7 members: 2 of whom shall be appointed by the secretary of the executive office of health and human services; 2 of whom shall be appointed by the secretary of the executive office of elder affairs; 1 of whom shall be appointed by the secretary of the executive office for administration and finance; 1 of whom shall be appointed by the president of the senate; and 1 of whom shall be appointed by the speaker of the house of representatives.
The committee shall::
(1) examine the purpose for which the tax credit was established;
(2) determine whether the original intent of the tax credit is still appropriate;
(3) examine whether the tax credit is meeting its objectives;
(4) examine whether the purposes of the tax credit could be more efficiently and effectively carried out through alternative methods; and
(5) calculate the costs of providing the tax credit, including the administrative cost and lost revenues to the commonwealth as well as any estimated saving to the Commonwealth by helping the person to avoid nursing home care. The committee shall file a report of its findings with the senate and house clerks and with the governor, which shall include a recommendation as to whether the tax credit should be continued, with or without changes, or be terminated. The report shall be accompanied by any legislation that is needed to accomplish the recommendations of the report. The report shall be filed no later than 3 December 31 of the evaluation year.
SECTION 4. Section 9 of chapter 118E of the General Laws, as appearing in the 2018 Official Edition, is hereby amended by inserting in line 16, after the words "requirements of Title XIX;", the following words:- provided further, that spouses shall be permitted to serve as caregivers in the adult foster care and personal care attendant programs.
SECTION 5. Notwithstanding any general or special law to the contrary, the executive office of health and human services, in consultation with the department of elder affairs and the office of Medicaid, shall develop metrics, standards, and procedures that trigger emergency long-term care provider rates of payment that include hazard pay wage add-ons for employees of home health agencies, personal care agencies, and home care agencies that shall be implemented in response to any COVID19 resurgence, statewide public health emergency, severe statewide weather emergency, or other statewide emergency incident. The executive office of health and human services shall also develop standard, comprehensive, timely and publicly accessible processes for provider reporting and state audits of the use of emergency rate increases for wage increases.
SECTION 6. Notwithstanding any general or special law to the contrary, the executive office of health and human services, in consultation with all appropriate state agencies and all relevant public stakeholders, shall develop and implement a mandatory infection control and public health training program that all new and incumbent direct care employees of home health agencies and home care agencies shall complete as a condition of employment. The executive office shall establish contracts with labor-management training funds, community colleges, and other entities capable of conducting the training program and shall ensure the training program is implemented in a manner that is coordinated with the work of other state agencies and public and private entities involved in health care workforce training, recruitment, and retention.
SECTION 7. Notwithstanding any general or special law to the contrary, the executive office of health and human services shall establish an online personal protective equipment exchange for the purpose of identifying, aggregating, and making available for private purchase and procurement necessary personal protective equipment to be utilized by long-term care workers, including, but not limited to, personal care attendants and all employees of nursing facilities, resident care facilities, assisted living residences, adult day programs, home health agencies, and home care agencies in the Commonwealth. The executive office shall: (i) identify and offer qualified private wholesalers, manufacturers, and suppliers the opportunity to participate on the exchange; (ii) ensure that the personal protective equipment offered on the exchange complies with all federal and state requirements and specifications; and (iii) establish and implement a 2 comprehensive process to receive, negotiate, and finalize competitive pricing to be offered for the personal protective equipment placed on the exchange. 2 All sales of the personal protective equipment from the exchange shall be private transactions by and between the private purchaser and private seller. The executive office shall operate the exchange and therefore facilitate such transactions but shall have no legal responsibility to offer payment for or the delivery of the personal protective equipment. The executive office may establish processes to subsidize or to discount the cost of personal protective equipment that is purchased through the exchange for certain purchasers. In developing the exchange, the executive office shall establish a stakeholder group, which shall be comprised of representatives from 1199SEIU, the Massachusetts Senior Care Association, the Massachusetts Assisted Living Association, Leading Age of Massachusetts, the Hospice Federation of Massachusetts, the Home Care Alliance of Massachusetts, manufacturers and suppliers of personal protective equipment, and other stakeholders that the executive office deem necessary to organize and establish the exchange.
SECTION 8. Notwithstanding any general or special law to the contrary, the executive office of health and human services, in consultation with the department of elder affairs and the office of Medicaid, shall develop and implement new standards and practices that use the worker contact information included in the Massachusetts Home Care Worker Registry established in Chapter 139 of the Acts of 2017 to ensure robust communication with the home care agency workforce during a state public health emergency or other state emergencies. Such communication shall include, but not be limited to, informing the home care agency workforce about any new provider rates designated for hazard pay, the availability of and standards for mandatory infection control trainings, and procedures for accessing personal protective equipment from any state-run online exchange.
SECTION 9. The personal protective equipment exchange established in Section 3 shall be implemented not later than 90 days after the effective date of this act
SECTION 10... Chapter 111 of the Massachusetts General Laws, as so appearing, is hereby amended by adding the following new section:- For the purposes of this section the following words shall, unless the context clearly requires otherwise, have the following meanings:
"Health Care Workforce", personnel employed by or contracted to work at a skilled nursing facility that influence the delivery of quality care to residents, including but not limited to registered nurses, licensed practical nurses, certified nursing assistants, unlicensed assistive personnel, service, maintenance, clerical, and all other health care workers.
"Skilled Nursing Facility" shall mean a Level 1, Level 2, or Level 3 long term care facility as defined in Massachusetts standard operations of long-term care facility regulations (105 CMR 150). (a) Notwithstanding any special or general law to the contrary, each skilled nursing facility shall establish and develop a health care workforce care planning committee within 90 days of the effective date of this act. The membership of the planning committee shall include at least one nurse, one certified nurse assistant, and one representative for each labor organization representing bargaining units at the facility. The membership of the planning committee shall include no more than the same number of management representatives relative to the number of appointed members of the health care workforce. (b) The committee shall participate in at least one meeting of labor management committee training. Such training shall be provided by an outside training vendor with demonstrated experience in labormanagement training. The training vendor shall be selected by majority vote of the planning committee and the facility shall pay for costs of this training. 2 (c) Each facility’s health care workforce planning committee shall develop, implement, monitor and regularly adjust a comprehensive care team plan that accounts for each unit or other skilled nursing facility division in which direct patient care is provided. The care team plan shall be developed to ensure that the assigned health care workforce members are sufficient to ensure a safe working environment and to provide quality care to the facility’s residents. Further, the care team plan shall account for all anticipated variables that can influence a facility’s delivery of quality patient care. The care team plan shall include account for (i) the numbers and skill mix of needed health care workforce members to be assigned to residents, (ii) anticipated resident census, (iii) the time needed 2 to complete expected care tasks, (iv) the need for specialized equipment and technology, (v) the physical environment of the facility; and (vi) the necessity of ensuring a safe working environment. (d) As a condition of licensure, each skilled nursing facility shall submit the care team plan developed under subsection (b) and (c) to the department of public health on at least an annual basis. Such submission shall include a certification from each member of the health care workforce planning committee that the care team plan submitted accurately represents the consensus decisions of the facility’s planning committee. (e) The department of public health shall develop rules and regulations as needed to implement this section.
SECTION 11.: Notwithstanding any general or special law, rule or regulation to the contrary, the Department of Public Health shall amend the regulations governing “Nursing Services” and the standard operations of long-term care facilities (105 CMR 150.007). Such amendments shall establish enhanced operational standards for Level 1, 2, and 3 facilities mandating that, on and after October 1, 2022, compliance with sufficient staffing standards must include the provision of a minimum number of hours of care per resident per day (PPD) of 4.0 hours, of which at least 3.5 hours must be care provided to the resident by a certified nursing assistant.
SECTION 12. SECTION 1. (a) The following terms, as used in this section, shall, unless the context requires otherwise, have the following meanings:-
“Consumer”, means a person receiving home care services from a home care worker employed by a home care agency or from a personal care attendant.
“Home care agency”, an entity or organization, however organized and whether conducted for profit or not for profit, that is owned, operated, maintained or advertised for the purpose of providing home care services in residential settings for compensation, provided, however, that home care agency shall not include an entity operated by either the federal government or the commonwealth providing home care services; an entity that limits its business exclusively to the provision of house cleaning services; an aging service access points or ASAP entity as defined in section 4B of chapter 19A; a hospice program licensed under section 57D of chapter 111; or an adult foster care program regulated under 130 CMR 408.
“Home care services”, supportive services provided to an individual in his or her residence to enable that individual to remain in his or her residence safely and comfortably, including, but not limited to, assistance with activities of daily living, homemaker services, housekeeping, personal laundry, personal care and companionship, provided, however, that home care services shall not include hospice services provided by an entity subject to licensure under section 57D of chapter 111, the home health services provided by an entity subject to licensure under section 51K of chapter 111, services provided by a personal care attendant in the commonwealth’s personal care attendant program as defined in 130 CMR 422.000, or services provided under the MassHealth adult foster care program as defined in 101 CMR 351.00.
“Home care worker”, means an individual employed by a home care agency who provides home care services to a consumer in the consumer’s residence.
“Personal Care Attendant”, means an individual who provides consumer-directed personal care services to a consumer in the consumer’s residence, including, but not limited to, a person providing such services as defined under section 70 of chapter 118E.
(b) The executive office of health and human services, in consultation with the home care worker and consumer abuse stakeholder advisory committee, mass health, the department of elder affairs, the department of public health, and the personal care attendant workforce council, shall adopt minimum standards and procedures for addressing abusive treatment and bullying of Massachusetts home care workers, personal care attendants and consumers. Such standards and procedures shall address physical, verbal and mental abuse either of or from individual clients or consumers as well as any abusive treatment or bullying from consumer surrogates, family members, other caregivers and any others present in the consumers’ household when the home care worker is providing care services. Such standards and procedures shall promote appropriate worker and consumer training and supports, and a safe and healthy work environment for home care workers, while recognizing the privacy rights of home care clients and consumers, the role of PCA consumer employers and that home care consumers/clients may have a disruptive behavioral disorder underlying abuse behavior.
(c) There shall be a Home Care Worker and Consumer Abuse Stakeholder Advisory Committee that shall meet, study, and make recommendations to the Executive Office of Health and Human Services relative to standards and procedures for addressing abusive treatment and bullying of home care workers, personal care attendants and consumers.
The advisory committee shall consist of the following 15 members: the secretary of health and human services or a designee who shall serve as chair; the assistant secretary for MassHealth or a designee; the secretary of elder affairs or a designee; the commissioner of public health or a designee; the chairs of the joint committee on elder affairs or their designees; the chairs of the joint committee on children, families, and disabilities, and 9 persons to be appointed by the governor, 1 of whom shall be a personal care attendant, 1 of whom shall be a home care agency direct care worker, 1 of whom shall be a consumer of pca services who shall be a member of the pca workforce council, 1 of whom shall be a consumer of home care agency services, 1 of whom shall be a representative of the Massachusetts statewide independent living council, 1 of whom shall be a representative of the disability Law center, 1 of whom shall be a representative of the Massachusetts home care, 1 of whom shall be a representative of the Massachusetts home care aide council and 1 of whom shall be a representative of the Massachusetts division of 1199SEIU-UHE. The members of the advisory committee shall serve without compensation.
The advisory committee shall meet at least monthly in the first six months after passage of this Act to develop initial findings and recommendations. The advisory committee shall submit a report containing initial findings and recommendations, including drafts of proposed legislation or regulatory changes to carry out its recommendations, by filing the same with the clerks of the senate and house of representatives, the joint committee on elder affairs and the joint committee on public health not later than six months following the passage of this Act. The advisory committee shall continue to meet quarterly thereafter and until the advisory committee votes to dissolve itself.
(d) The home care worker and consumer abuse stakeholder advisory committee shall study and make findings and recommendations relative to the development and implementation of minimum standards and procedures for addressing abusive treatment and bullying of Massachusetts home care workers, personal care attendants and consumers. The advisory committee’s study, findings and recommendations shall include, but not be limited to, each of the following matters:
1) Reporting and debriefing: best practices for standards and procedures for home care workers and their consumers/clients experiencing abusive treatment, bullying or neglect to report such abuse to their employers and/or appropriate state entities, including the Personal Care Attendant Workforce Council and/or MassHealth for PCAs, without retaliation and while retaining the right to report any criminal activity to law enforcement. Such standards shall include, but not be limited to, best practices for a debriefing process for affected workers and consumers following violent acts.
2) Tracking and record retention: Best practices for standards and procedures for the Executive Office of Health and Human Services to track and monitor reports of both worker abuse and reports of consumer abuse or neglect.
3) Informing workers: Best practices for standards and procedures that would require employers of home care workers or other appropriate state entities, including the Personal Care Attendant Workforce Council and/or MassHealth for PCAs, to regularly inform home care workers of patterns of consumer/client worker abuse or bullying that indicates a potentially unsafe working environment. Such standards and procedures shall respect home care client/consumer privacy while prioritizing worker safety and while ensuring continuity of care.
4) Training and employer policies: Best practices for standards and procedures for the Executive Office of Health and Human Services, in consultation with home care employers and other stakeholders, to develop and implement home care worker and consumer orientations and other trainings on worker abuse and bullying, escalation cycles and effective de-escalation techniques, culturally competent and peer-to-peer trainings and strategies to prevent physical harm with hands-on practice or role play. Best practices for home care employers to implement additional internal plans and procedures to reduce workplace violence and abuse, offer resources to employees for coping with the effects of violence and develop labor-management workplace safety committees.
SECTION 13. Section 1 of chapter 151B of the General Laws is hereby amended in line 21 by inserting after the word “thereof” the following words:-
and shall also include an employer of a personal care attendant as defined under section 70 of chapter 118e of the General Laws including individual consumers of a personal care attendant
SECTION 14. Section 3 of this act shall apply to taxable years beginning on or after January 1 next following the date of enactment.
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An Act relative to force sale of property by tax lien
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S1953
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SD2392
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{'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-01-20T16:40:07.13'}
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[{'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-01-20T16:40:07.13'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1953/DocumentHistoryActions
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Bill
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By Mr. Tarr, a petition (accompanied by bill, Senate, No. 1953) of Bruce E. Tarr for legislation relative to force sale of property by tax lien. Revenue.
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Section 37 of the chapter 60 as appearing in the 2020 official edition is hereby amended by inserting at the end thereof the following:- "Any amount in excess of the amount owed to the municipality for sale of property shall be remitted back to the former owner of the said property".
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An Act relative to employee recruitment and retention
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S1954
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SD2396
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{'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-01-20T16:46:59.68'}
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[{'Id': 'BET0', 'Name': 'Bruce E. Tarr', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/BET0', 'ResponseDate': '2023-01-20T16:46:59.68'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1954/DocumentHistoryActions
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Bill
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By Mr. Tarr, a petition (accompanied by bill, Senate, No. 1954) of Bruce E. Tarr for legislation relative to employee recruitment and retention. Revenue.
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Mass General Laws Chapter 62 section 6 is hereby amended by adding at the end the following paragraph:-
(aa)(1) A credit shall be allowed against all taxes paid by an employer for not more than 30 percent of eligible expenses for the purpose of employee recruitment and retention.
(2) Eligible expenses for said credit shall include expenditures made on behalf of, or reimbursement made to, an eligible employee, for education or skills training, transportation, housing, tools, or equipment.
(3) The total amount of the credit shall not exceed fifty million dollars, provided that no single employer may claim the credit for expenses related to more than 3 employees.
(4) In claiming the credit, an employer shall certify that an employee has, or will, remain employed in their current position for not less than twenty-four months, provided that if such employee is not so employed the employer shall forfeit the credit and reimburse the commonwealth for the amount of any credit attributable to that employee.
(5) The provisions of this section shall expire five years following their adoption, unless otherwise terminated, modified, or extended.
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An Act relative to funding of the Massachusetts State House police memorial
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S1955
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SD575
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{'Id': 'WFT0', 'Name': 'Walter F. Timilty', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/WFT0', 'ResponseDate': '2023-01-17T09:42:14.367'}
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[{'Id': 'WFT0', 'Name': 'Walter F. Timilty', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/WFT0', 'ResponseDate': '2023-01-17T09:42:14.3666667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1955/DocumentHistoryActions
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Bill
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By Mr. Timilty, a petition (accompanied by bill, Senate, No. 1955) of Walter F. Timilty for legislation relative to funding of the Massachusetts State House police memorial. Revenue.
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Chapter 10 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting after section 35PPP the following section:-
Section 35QQQ. There shall be established and set up on the books of the Commonwealth a separate fund to be known as the Massachusetts Law Enforcement Memorial Fund to be used without appropriation by a department of public safety for the purpose of making annual payments to the Massachusetts Law Enforcement Memorial to memorialize and honor Massachusetts law enforcement personnel killed in the line of duty. There shall be credited to the fund revenues received by the Commonwealth from the sale of registration plates under section 2G of chapter 90.
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An Act relative to certain tax exemptions for non-profit educational institutions
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S1956
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SD804
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{'Id': 'WFT0', 'Name': 'Walter F. Timilty', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/WFT0', 'ResponseDate': '2023-01-18T14:05:58.297'}
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[{'Id': 'WFT0', 'Name': 'Walter F. Timilty', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/WFT0', 'ResponseDate': '2023-01-18T14:05:58.2966667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1956/DocumentHistoryActions
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Bill
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By Mr. Timilty, a petition (accompanied by bill, Senate, No. 1956) of Walter F. Timilty for legislation relative to certain tax exemptions for non-profit educational institutions. Revenue.
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Clause (e) of paragraph Third of section 5 of chapter 59 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by adding the following sentence:- Notwithstanding the foregoing, no more than ten parcels of property used as residences may be exempt from property tax.
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An Act to establish a vendors’ collection allowance
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S1957
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SD197
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{'Id': 'JCV0', 'Name': 'John C. Velis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JCV0', 'ResponseDate': '2023-01-12T10:48:58.54'}
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[{'Id': 'JCV0', 'Name': 'John C. Velis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JCV0', 'ResponseDate': '2023-01-12T10:48:58.54'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1957/DocumentHistoryActions
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Bill
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By Mr. Velis, a petition (accompanied by bill, Senate, No. 1957) of John C. Velis for legislation to establish a vendors’ collection allowance. Revenue.
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SECTION 1. Section 5 of chapter 64H of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by adding at the end thereof the following: --
All vendors that collect tax under the provisions of this chapter shall be entitled to retain an amount equal to 2 per cent of the total amount of tax collected in any one calendar year. The total amount so retained in any calendar year by any 1 vendor, when combined with the taxes retained as provided in section 6 of chapter 64I, shall not exceed $750. The vendor shall retain these amounts by deducting not more than 2 per cent of the tax collected during the standard reporting period. Upon reaching the annual maximum retention amount, the vendor shall not be entitled to deduct any further amount from taxes collected until the beginning of the next calendar year.
SECTION 2. Section 6 of chapter 64I of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by adding at the end thereof the following: --
All vendors that collect tax under the provisions of this chapter shall be entitled to retain an amount equal to 2 per cent of the total amount of tax collected in any one calendar year. The total amount so retained in any calendar year by any 1 vendor, when combined with the taxes retained as provided in section 5 of chapter 64H, shall not exceed $750. The vendor shall retain these amounts by deducting not more than 2 per cent of the tax collected during the standard reporting period. Upon reaching the annual maximum retention amount, the vendor shall not be entitled to deduct any further amount from taxes collected until the beginning of the next calendar year.
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An Act relative to qualified data centers in the Commonwealth
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S1958
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SD1199
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{'Id': 'JCV0', 'Name': 'John C. Velis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JCV0', 'ResponseDate': '2023-01-19T11:11:44.857'}
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[{'Id': 'JCV0', 'Name': 'John C. Velis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JCV0', 'ResponseDate': '2023-01-19T11:11:44.8566667'}, {'Id': 'KWP1', 'Name': 'Kelly W. Pease', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/KWP1', 'ResponseDate': '2023-01-31T10:52:37.86'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1958/DocumentHistoryActions
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Bill
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By Mr. Velis, a petition (accompanied by bill, Senate, No. 1958) of John C. Velis and Kelly W. Pease for legislation relative to qualified data centers in the Commonwealth. Revenue.
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SECTION 1. Chapter 23A of the General Laws, as so appearing in the 2022 Official Edition, is hereby amended by adding the following section:-
Section 70. (a) The terms defined in paragraph (yy) of section 6 of chapter 64H shall apply to this section unless the context clearly requires otherwise.
(b) The secretary of the executive office of housing and economic development, in consultation with the commissioner of revenue, shall determine qualifications for qualified data centers, to qualify for a sales and use tax exemption pursuant to said paragraph (yy) of said section 6 of said chapter 64H.
(c) To apply for the sales and use tax exemption pursuant to paragraph (yy) of said section 6 of said chapter 64H, the owner or operator of a data center shall submit to the secretary of housing and economic development an application on a form prescribed by the commissioner of revenue that shall include:
(i) the name, address and telephone number of the owner or operator;
(ii) the address of the site where the qualified data center is or will be located, including, but not limited to, information sufficient to identify the facility composing the data center, and the expected commercial operations date of each data center building that will be located at the data center facility;
(iii) the anticipated aggregate square feet of the qualified data center for which the sales and use tax exemption is being sought; provided, that in determining whether the facility has the required square footage, the total square footage of the data center facility shall include the space that houses the computer information technology equipment, networking, data processing or data storage, including, but not limited to, servers and routers, and the following spaces that support the operation of enterprise information technology equipment including, but not limited to, office space, meeting space, loading dock space and mechanical and other support facilities.
(iv) the anticipated investment associated with the qualified data center for which the sales and use tax exemption is being sought;
(v) the anticipated number of jobs that the data center will create and maintain within 1 year, 5 years and 10 years of operations after certification; and
(vi) an affirmation, signed by an authorized executive representing the owner or operator, that the data center is expected to satisfy the certification requirements in this section as a qualified data center.
(d)(i) Within 60 days after receiving a completed application, the secretary of housing and economic development shall review the application submitted by the owner or operator of a data center and certify the data center as a certified qualified data center if the data center meets all requirements of this section.
(ii) The secretary shall issue a written certification that the data center qualifies for the sales and use tax exemption or provide written reasons for its denial and an opportunity for the applicant to cure any deficiencies.
(iii) Failure to approve or deny the application within 60 days after the date the owner or operator submits the application to the secretary shall constitute approval of the qualified data center, and the secretary shall issue written certification to the owner or operator within 14 days.
(iv) The certification shall provide the following information related to each data center:
(A) the effective date of the certification;
(B) the total square footage of the qualified data center;
(C) the total amount of land costs, construction costs, refurbishment costs and eligible data center equipment; and
(D) the beginning and ending date of the sales and use tax exemption for the first data center building, which shall begin on the effective date of the certification and be valid for qualification period, and for a qualified data center that is comprised of more than 1 data center building, the expected commercial operations dates and expected qualification periods for subsequent data center buildings expected to be located at the qualified data center.
(v) The secretary shall send a copy of the certification to the commissioner of revenue.
(e) The effective date of the certification shall be the date on which the application was submitted to the secretary or a prospective date stated in the application that does not exceed 5 years after the date on which the application was submitted; provided, that the certification shall be valid through the qualification period.
(f) The secretary and commissioner shall review the certification after 10 years.
(g)(i) For the purposes of this section, the term “material noncompliance” shall mean the failure of a qualified data center to substantially achieve the investment requirements and minimum number of jobs pursuant to paragraph (yy) of section 6 of chapter 64H.
(ii) The secretary may revoke the certification of a qualified data center after an investigation by the executive office of housing and economic development, in consultation with the department of revenue, and a written determination that the qualified data center is in material noncompliance with this section, paragraph (yy) of section 6 of chapter 64H or the certification.
(iii) Revocation shall take effect on the first day of the tax year in which the executive office of housing and economic development determines the qualified data center to be in material noncompliance. The commissioner of revenue shall, as of the effective date of the revocation, disallow any credits, exemptions or other tax benefits allowed by the original certification of tax benefits pursuant to paragraph (yy) of section 6 of chapter 64H.
(h) Each qualified data center shall file a report with the secretary and commissioner prior to the end of the tenth year of the qualification period detailing whether it has met the specific investment requirements pursuant to paragraph (yy) of section 6 of chapter 64H.
(i) The secretary, in consultation with the commissioner of revenue, shall promulgate regulations and shall issue instructions or forms necessary for the implementation of this section.
SECTION 2. Section 6 of said chapter 64H of the General Laws, as so appearing in the 2020 Official Edition, is hereby amended by inserting, after paragraph (xx), the following 2 paragraphs:-
(yy)(1) Sale of: (A) eligible data center equipment for use in a qualified data center; (B) computer software for use in a qualified data center; (C) electricity for use or consumption in the operation of a qualified data center; or (D) construction costs incurred for the construction, renovation or refurbishment of a qualified data center.
(2) If secretary revokes the certification of a qualified data center the commissioner shall, as of the effective date of the revocation, disallow any credits, exemptions or other tax benefits allowed by the original certification of tax benefits under this paragraph.
(3) If the qualified data center is sold to a new owner prior to the expiration of the exemption, tax benefits under this paragraph shall remain in effect and apply to a subsequent owner for the remaining duration of the 20-year qualification period.
(4) As used in this paragraph, the following words shall, unless the context clearly otherwise requires, have the following meanings:
“Colocation tenant”, a person, partnership, company, corporation or other entity that contracts with or leases from the owner or operator of a qualified data center to use or occupy all or part of a qualified data center.
“Computer software”, software purchased, leased, utilized or loaded at a qualified data center, including, but not limited to, maintenance, licensing and software customization.
“Construction costs”, costs of materials, labor, services and equipment purchased or leased to construct a qualified data center facility, including, but not limited to, data center building costs, accessory building costs and building improvement costs, land development and site improvement costs, site utility infrastructure costs, building materials, steel, concrete, gravel, engineering services, heavy equipment, cranes, transportation equipment, excavation costs, storm water system and management costs, access roads, bridges, fencing, lighting, landscaping and other costs to construct the facility.
“Eligible data center equipment”, computers and equipment supporting computing, networking, data processing or data storage, including, but not limited to, servers and routers; computer servers, routers, connections, chassis, networking equipment, switches, racks, fiber optic and copper cables, trays, conduits and other enabling machinery, equipment and hardware; component parts, replacement parts and upgrades; cooling systems, cooling towers, chillers, mechanical equipment, HVAC equipment, refrigerant piping, fuel piping and storage, adiabatic and free cooling systems, water softeners, air handling units, indoor direct exchange units, fans, ducting, filters and other temperature control infrastructure; power infrastructure for transformation, generation, distribution, or management of electricity used for the operations and maintenance of a qualified data center, including, but not limited to, substations, switchyards, transformers, generators, uninterruptible power supplies, backup power generation systems, battery systems, energy efficiency measures, supplies, fuel piping and storage, duct banks, switches, switchboards, testing equipment and related utility infrastructure; monitoring and security equipment; water conservation systems, including, but not limited to, equipment designed to collect, conserve and reuse water; modular data center equipment and preassembled components of any item described in this paragraph, including, but not limited to, components used in the manufacturing of modular data centers; and any other personal property or equipment that is used or consumed in the operation and maintenance of the qualified data center.
“Qualified data center costs”, expenditures made for the construction, refurbishment, renovation or improvement of a facility to be used as a qualified data center, including, but not limited to, the cost of land, land development and site improvement costs, site utility infrastructure costs, construction costs, data center building costs, accessory building costs and building improvement costs, and eligible data center equipment.
“Qualified data center”, a facility in the commonwealth that:
(A) is owned or leased by: (i) the operator of the data center facility; or (ii) a person, partnership, company, corporation or other entity under common ownership of the operator of the data center facility;
(B) is comprised of 1 or more data center buildings that consist in the aggregate of not less than 100,000 square feet, and that are located on a single parcel, or on contiguous parcels, where the total eligible qualified data center costs of the data center facility are at least $50,000,000 within a 10-year period from the effective date of the certification by the secretary as a qualified data center facility;
(C) is constructed or substantially refurbished; and
(D) is used to house computer information technology equipment, networking, data processing or data storage, including, but not limited to, servers and routers for the storage, management, and dissemination of data and information where the facility has the following characteristics: (i) uninterruptible power supplies, generator backup power, or both; (ii) sophisticated fire suppression and prevention systems; and (iii) enhanced security; provided, that a qualified data center shall be considered to have enhanced security if it has restricted access to the facility to selected personnel, permanent security guards, video camera surveillance, an electronic system requiring pass codes, keycards or biometric scans or similar security features.
“Qualification period”, a 20-year period of time beginning on the effective date of the certification by the secretary of the qualified data center for the first data center building, and expiring at the end of the twentieth full calendar year following the calendar year in which the certification became effective; provided, that if the qualified data center is comprised of more than 1 data center building, the qualification period for each subsequent data center building that is constructed at the qualified data center facility shall start when each data center building begins commercial operations, as evidenced by receipt of a certificate of occupancy, and shall continue for a period of 20 full calendar years, expiring at the end of the twentieth full calendar year following the calendar year each respective data center building began commercial operations.
“Secretary”, the secretary of the executive office of housing and economic development.
“Substantially refurbished”, a rebuild, modification or construction of not less than 100,000 square feet of an existing facility that is a qualified data center where the total eligible qualified data center costs are not less than $50,000,000 within a 10-year period from the effective date of the certification by the secretary as a qualified data center facility, including, but not limited to: (i) installation of computer information technology equipment, networking, data processing or data storage, including servers and routers, environmental control, computer software and energy efficiency improvements; and (ii) building improvements.
(3) The commissioner shall promulgate regulations necessary for the administration of this paragraph.
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An Act relative to providing tax relief
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S1959
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SD1368
| 193
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{'Id': 'JCV0', 'Name': 'John C. Velis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JCV0', 'ResponseDate': '2023-01-19T14:57:47.553'}
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[{'Id': 'JCV0', 'Name': 'John C. Velis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JCV0', 'ResponseDate': '2023-01-19T14:57:47.5533333'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1959/DocumentHistoryActions
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Bill
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By Mr. Velis, a petition (accompanied by bill, Senate, No. 1959) of John C. Velis for legislation relative to provide tax relief. 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 in paragraph (2) of subsection (k) by striking out the figure “750” and inserting in place thereof the following figure:- 1,755
SECTION 2. Said section 6 of chapter 62, as appearing, is hereby further amended by striking out paragraph (5) of subsection (k) and inserting in place thereof the following new paragraph:- (5) the department of revenue shall establish a mechanism by which a married individual not filing jointly shall be allowed a credit under this subsection.
SECTION 3. The department of revenue shall adopt the mechanism established in section 2 not later than 90 days after the effective date of this Act.
SECTION 4. Said Section 6 of chapter 62 of the General Laws, as appearing, is hereby further 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: (i) at least 1 individual under the age of 13 who qualifies for exemption as a dependent under section 151 of the Code; (ii) at least 1 qualifying individual, as defined in said section 21 of the Code; or (iii) 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 $310 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. 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.
SECTION 5. Section 2A of chapter 65C of the General Laws, as so appearing, is hereby amended by striking out subsection (a) and inserting in place the following subsection:-
(a) A tax is hereby imposed upon the transfer of the estate of each person dying on or after January 1, 1997 who, at the time of death, was a resident of the commonwealth. The amount of the tax shall be equal to the credit for state death taxes that would have been allowable to a decedent’s estate as computed under Code section 2011, as in effect on December 31, 2000, hereinafter referred to as the “credit”. If the federal gross estate of a person includes real or tangible personal property located outside of the commonwealth at the time of death, the tax shall be reduced by an amount equal to the proportion of such allowable credit as the value of such real or tangible personal property located outside of the commonwealth bears to the value of the entire federal gross estate wherever situated, as determined under Code section 2011, as in effect on December 31, 2000.
SECTION 6. Said section 2A of said chapter 65C, as so appearing, is hereby further amended by adding the following 2 subsections:-
(f) For the estates of decedents dying on or after September 1, 2022, a credit shall be allowed against the tax imposed by subsections (a) and (b) equal to the amount of such tax; provided, however, that the credit shall not exceed $99,600.
(g) The estates of decedents dying on or after September 1, 2022 shall not be required to pay any tax under subsections (a) and (b) if the value of the federal taxable estate is not more than $2,000,000.
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An Act relative to retail liquor sales to caterers
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S196
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SD1499
| 193
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{'Id': 'MOM0', 'Name': 'Michael O. Moore', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MOM0', 'ResponseDate': '2023-01-19T15:22:46.23'}
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[{'Id': 'MOM0', 'Name': 'Michael O. Moore', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/MOM0', 'ResponseDate': '2023-01-19T15:22:46.23'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S196/DocumentHistoryActions
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Bill
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By Mr. Moore, a petition (accompanied by bill, Senate, No. 196) of Michael O. Moore for legislation relative to retail liquor sales to caterers. Consumer Protection and Professional Licensure.
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SECTION 1. Section 12C of chapter 138 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting after the figure “18”, in line 15, the following words:- or a retailer licensed pursuant to section 15.
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An Act relative to uniformity among veteran tax exemptions
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S1960
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SD1536
| 193
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{'Id': 'JCV0', 'Name': 'John C. Velis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JCV0', 'ResponseDate': '2023-01-19T17:14:45.783'}
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[{'Id': 'JCV0', 'Name': 'John C. Velis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JCV0', 'ResponseDate': '2023-01-19T17:14:45.7833333'}, {'Id': 'DFD1', 'Name': 'David F. DeCoste', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DFD1', 'ResponseDate': '2023-04-06T15:42:12.1966667'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1960/DocumentHistoryActions
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Bill
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By Mr. Velis, a petition (accompanied by bill, Senate, No. 1960) of John C. Velis for legislation relative to uniformity among veteran tax exemptions. Revenue.
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Section 5 of Chapter 59 of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by inserting the following clause:
Twenty-Third, the assessor shall accept any award letter provided to the Veteran from the Veterans’ Administration the exemptions available pursuant to clauses Twenty-second, Twenty-second A, Twenty-second B, Twenty-second C, Twenty-second D, Twenty-second E and Twenty-second F. Assessors shall accept a disability affidavit, in lieu of a Veterans Affairs Disability Award Letter, provided the affidavit is signed by the Veterans’ Service Office of their respective municipality, on a form prescribed by the Division of Local Services. Nothing in this clause shall be construed to authorize the assessor from requiring more information in subsequent years once eligibility for the exemption is established.
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An Act relative to effective dates of property taxes
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S1961
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SD1537
| 193
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{'Id': 'JCV0', 'Name': 'John C. Velis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JCV0', 'ResponseDate': '2023-01-19T17:15:10.567'}
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[{'Id': 'JCV0', 'Name': 'John C. Velis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JCV0', 'ResponseDate': '2023-01-19T17:15:10.5666667'}, {'Id': 'DFD1', 'Name': 'David F. DeCoste', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/DFD1', 'ResponseDate': '2023-04-06T15:42:05.07'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1961/DocumentHistoryActions
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Bill
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By Mr. Velis, a petition (accompanied by bill, Senate, No. 1961) of John C. Velis for legislation relative to effective dates of property taxes. 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 inserting the following clause:
Twenty-Third, the exemptions available pursuant to clauses Twenty-second, Twenty-second A, Twenty-second B, Twenty-second C, Twenty-second D, Twenty-second E and Twenty-second F shall be granted from the effective date of their claim from the Veterans Administration.
SECTION 2. Notwithstanding any special or general law to the contrary, the Division of Local Services shall promulgate rules and regulations, as it pertains to overpayment of property taxes paid by exemption recipients after a Veterans Affairs disability letter is awarded.
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An Act increasing veterans' property tax exemptions
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S1962
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SD1855
| 193
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{'Id': 'JCV0', 'Name': 'John C. Velis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JCV0', 'ResponseDate': '2023-01-20T10:09:47.27'}
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[{'Id': 'JCV0', 'Name': 'John C. Velis', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/JCV0', 'ResponseDate': '2023-01-20T10:09:47.27'}, {'Id': 'SGX1', 'Name': 'Steven George Xiarhos', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/SGX1', 'ResponseDate': '2023-01-31T10:51:54.81'}, {'Id': 'KWP1', 'Name': 'Kelly W. Pease', 'Type': 1, 'Details': 'http://malegislature.gov/api/GeneralCourts/193/LegislativeMembers/KWP1', 'ResponseDate': '2023-01-31T10:51:54.81'}]
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http://malegislature.gov/api/GeneralCourts/193/Documents/S1962/DocumentHistoryActions
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Bill
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By Mr. Velis, a petition (accompanied by bill, Senate, No. 1962) of John C. Velis, Steven George Xiarhos and Kelly W. Pease for legislation to increase veterans' property tax exemptions. Revenue.
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SECTION 1. Section 5 of chapter 59 of the General Laws, as appearing is hereby amended in paragraph twenty-second by striking the figure "400" and replacing it with the following figure:- 800
SECTION 2. Section 5 of chapter 59 of the General Laws, as appearing is hereby amended in paragraph twenty-second A by striking the figure "750" and replacing it with the following figure:- 1,500
SECTION 3. Section 5 of chapter 59 of the General Laws, as appearing is hereby amended in paragraph twenty-second B by striking the figure "1,250" and replacing it with the following figure:- 2,500
SECTION 5. Section 5 of chapter 59 of the General Laws, as appearing is hereby amended in paragraph twenty-second C by striking the figure "1,500" and replacing it with the following figure:- 3,000
SECTION 6. Section 5 of chapter 59 of the General Laws, as appearing is hereby amended in paragraph twenty-second E by striking the figure "1000" and replacing it with the following figure:- 2,000
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