MA H2396

Bill

Relative to exemptions for small charities for tax upon raffle proceeds

Introduced
01/22/2019

In Committee
01/22/2019

Crossed Over

Passed

Dead
12/31/2020

Introduced Session

191st General Court

Bill Summary

For legislation to exempt small charities from the tax on raffle proceeds. Revenue.

AI Summary

This bill proposes to amend Section 7A of Chapter 271 of the Massachusetts General Laws to exempt small charities from the tax on raffle proceeds over $12,000. The existing law currently imposes a tax on all raffle proceeds, but this bill would provide an exemption for charities with raffle proceeds below the $12,000 threshold, effectively reducing the tax burden on smaller organizations that rely on raffles as a fundraising mechanism.

Committee Categories

Budget and Finance

Sponsors (2)

Bruce Ayers (D), Carolyn Dykema (D),

Last Action

Accompanied a study order, see H5128 (on 11/19/2020)

Official Document

https://malegislature.gov/Bills/191/H2396

(21 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://malegislature.gov/Bills/191/H2396
Bill	https://malegislature.gov/Bills/191/H2396.pdf

Bill	Bill Name	Last Action	Type
H2393	Providing for a donation check-off box on state tax returns for the Massachusetts Youth & Government program	Bill reported favorably by committee and referred to the committee on House Ways and Means	Similar To
H2394	Relative to the deduction of health insurance payments from gross income for self employed individuals	Accompanied a study order, see H5128	Similar To
H2395	Relative to providing tax processing and filing assistance for certain disabled veterans	Accompanied a study order, see H5128	Similar To
H2399	Providing for property tax relief for small business owners	Accompanied a study order, see H5128	Similar To
H2450	Promoting student loan repayment	Accompanied a study order, see H5040	Similar To
H2495	In aid of libraries	Accompanied a study order, see H5128	Similar To
H2622	Clarifying the limited exemption from taxation of certain facilities for the treatment of committed mentally ill patients	Accompanied a study order, see H5080	Similar To
H2624	Relative to film tax credit transferability	Accompanied a study order, see H5080	Similar To
H2627	Relative to film tax credit transparency	Accompanied a study order, see H5080	Similar To
H2629	Relative to the film tax credit	Accompanied a study order, see H5080	Similar To
H3899	Resolutions designating August 17th and 18th, 2019 as the sales tax holiday	Resolutions adopted	Similar To
H3974	Making technical corrective changes to the cape cod and islands water protection fund tax assessments	Accompanied a new draft, see H4073	Similar To
H3995	Authorizing the town of Winchester to establish a senior property tax exemption	Accompanied a new draft, see H4476	Similar To
H4243	Authorizing the town of Reading to establish a means tested senior citizen property tax exemption	Signed by the Governor, Chapter 50 of the Acts of 2020	Similar To
H5128	Study Order - Revenue matters	Discharged to the committee on House Rules	Replaced by
S1726	Improving the tax administrative laws of the Commonwealth	Accompanied a study order, see S2549	Similar To
S1727	To clarify the net-worth measure of the corporate excise	Accompanied a study order, see H5040	Similar To
S1761	Establishing a cranberry bog renovation tax credit	Accompanied a new draft, see H4467	Similar To
S1763	Relative to clarifying property tax exemptions for solar and wind systems	Bill reported favorably by committee and referred to the committee on Senate Rules	Similar To
S2225	Relative to the town of Sandwich	Accompanied a new draft, see H4468	Similar To
S2243	Relative to the establishment of a Hingham means-tested property tax exemption	Accompanied a new draft, see S2525	Similar To

Bill

Bill Name

Last Action

Type

H2393

Providing for a donation check-off box on state tax returns for the Massachusetts Youth & Government program

Bill reported favorably by committee and referred to the committee on House Ways and Means

Similar To

H2394

Relative to the deduction of health insurance payments from gross income for self employed individuals

Accompanied a study order, see H5128

Similar To

H2395

Relative to providing tax processing and filing assistance for certain disabled veterans

Accompanied a study order, see H5128

Similar To

H2399

Providing for property tax relief for small business owners

Accompanied a study order, see H5128

Similar To

H2450

Promoting student loan repayment

Accompanied a study order, see H5040

Similar To

H2495

In aid of libraries

Accompanied a study order, see H5128

Similar To

H2622

Clarifying the limited exemption from taxation of certain facilities for the treatment of committed mentally ill patients

Accompanied a study order, see H5080

Similar To

H2624

Relative to film tax credit transferability

Accompanied a study order, see H5080

Similar To

H2627

Relative to film tax credit transparency

Accompanied a study order, see H5080

Similar To

H2629

Relative to the film tax credit

Accompanied a study order, see H5080

Similar To

H3899

Resolutions designating August 17th and 18th, 2019 as the sales tax holiday

Resolutions adopted

Similar To

H3974

Making technical corrective changes to the cape cod and islands water protection fund tax assessments

Accompanied a new draft, see H4073

Similar To

H3995

Authorizing the town of Winchester to establish a senior property tax exemption

Accompanied a new draft, see H4476

Similar To

H4243

Authorizing the town of Reading to establish a means tested senior citizen property tax exemption

Signed by the Governor, Chapter 50 of the Acts of 2020

Similar To

H5128

Study Order - Revenue matters

Discharged to the committee on House Rules

Replaced by

S1726

Improving the tax administrative laws of the Commonwealth

Accompanied a study order, see S2549

Similar To

S1727

To clarify the net-worth measure of the corporate excise

Accompanied a study order, see H5040

Similar To

S1761

Establishing a cranberry bog renovation tax credit

Accompanied a new draft, see H4467

Similar To

S1763

Relative to clarifying property tax exemptions for solar and wind systems

Bill reported favorably by committee and referred to the committee on Senate Rules

Similar To

S2225

Relative to the town of Sandwich

Accompanied a new draft, see H4468

Similar To

S2243

Relative to the establishment of a Hingham means-tested property tax exemption

Accompanied a new draft, see S2525

Similar To

Bill > H2396

MA H2396

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (2)

Last Action

Official Document

bill text

bill summary

bill summary

bill summary