summary
Introduced
03/26/2020
03/26/2020
In Committee
04/06/2020
04/06/2020
Crossed Over
Passed
Dead
12/31/2020
12/31/2020
Introduced Session
191st General Court
Bill Summary
For legislation to extend the deadline for collection of certain taxes from restaurants, lodging and meeting venues during the declared state of emergency due to COVID-19. Revenue.
AI Summary
This bill proposes to temporarily suspend the collection and remittance of certain taxes on exempt businesses and commodities, as defined in the bill, during the duration of Executive Order 591 related to the COVID-19 state of emergency in Massachusetts. Specifically, the bill exempts restaurants, lodging establishments, and meeting venues from remitting taxes on sales and occupancy, and also suspends the remittance of personal income taxes on wages. However, taxpayers are still required to collect and report these taxes, which must be remitted within 365 days after the governor's notice that Executive Order 591 is no longer in effect.
Committee Categories
Budget and Finance
Sponsors (2)
Last Action
Accompanied a study order, see H5109 (on 11/16/2020)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://malegislature.gov/Bills/191/H4728 |
| Bill | https://malegislature.gov/Bills/191/H4728.pdf |
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