MA H5080

Bill

Study Order

Introduced
11/02/2020

In Committee
11/02/2020

Crossed Over

Passed

Dead
12/31/2020

Introduced Session

191st General Court

Bill Summary

Relative to tax exemptions, tax credits and other revenue issues

AI Summary

This bill authorizes the Committee on Revenue to conduct an investigation and study of a wide range of Senate and House documents related to tax exemptions, tax credits, and other revenue issues. The committee is required to report the results of its investigation, any recommendations, and draft legislation to the Clerk of the House of Representatives by December 31, 2020.

Sponsors (0)

No sponsors listed

Other Sponsors (1)

Joint Committee on Revenue (J)

Last Action

Discharged to the committee on House Rules (on 11/02/2020)

Official Document

https://malegislature.gov/Bills/191/H5080

(160 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://malegislature.gov/Bills/191/H5080
Bill	https://malegislature.gov/Bills/191/H5080.pdf

Bill	Bill Name	Last Action	Type
H2549	Relative to the improvement in the process for collecting delinquent property taxes	Accompanied a study order, see H5080	Replaces
H2557	Relative to income tax rates	Accompanied a study order, see H5080	Replaces
H2560	Ensuring consistent reimbursement of PILOT funding	Accompanied a study order, see H5080	Replaces
H2561	Implementing a home water filtration tax credit	Accompanied a study order, see H5080	Replaces
H2562	Relative to trees	Accompanied a study order, see H5080	Replaces
H2563	Relative to interest on property tax bills	Accompanied a study order, see H5080	Replaces
H2564	Relative to DOR audits on senior citizens	Accompanied a study order, see H5080	Replaces
H2565	Allowing for additional payment options of property taxes	Accompanied a study order, see H5080	Replaces
H2567	Establishing a tax deduction for donations to public colleges and universities	Accompanied a study order, see H5080	Replaces
H2568	Establishing a college tuition tax deduction	Accompanied a study order, see H5080	Replaces
H2570	Regarding a sales tax exemption	Accompanied a study order, see H5080	Replaces
H2571	To establish a sales tax exemption for earth day	Accompanied a study order, see H5080	Replaces
H2572	Relative to municipal oversight	Accompanied a study order, see H5080	Replaces
H2573	Providing tax credits to promote the adoption of a dog or cat from a shelter	Accompanied a study order, see H5080	Replaces
H2574	Relative to the exemption of personal safety devices	Accompanied a study order, see H5080	Replaces
H2575	Relative to gun safe deductions	Accompanied a study order, see H5080	Replaces
H2576	Relative to sales tax exemptions for gun safes and trigger locks	Accompanied a study order, see H5080	Replaces
H2577	Relative to tax credits for residents in manufactured housing communities	Accompanied a study order, see H5080	Replaces
H2578	Relative to long term care insurance tax credit	Accompanied a study order, see H5080	Replaces
H2579	Reducing tax liability for grandparents raising grandchildren	Accompanied a study order, see H5080	Replaces
H2581	Relative to community tax relief	Accompanied a study order, see H5080	Replaces
H2583	Relative to providing better notices and protections in the process for collecting delinquent property taxes	Accompanied a study order, see H5080	Replaces
H2584	Establishing a 1-year waiting period for new taxes	Accompanied a study order, see H5080	Replaces
H2585	To support on-farm machinery maintenance	Accompanied a study order, see H5080	Replaces
H2586	To protect senior independence	Accompanied a study order, see H5080	Replaces
H2587	Providing tax relief to seniors while creating affordable housing	Accompanied a study order, see H5080	Replaces
H2588	Making senior citizen property tax relief more equitable	Accompanied a study order, see H5080	Replaces
H2593	To reimburse municipalities for state excise taxes on gasoline	Accompanied a study order, see H5080	Replaces
H2595	To reduce taxes generated by charitable raffles and bazaars	Accompanied a study order, see H5080	Replaces
H2596	Relative to the refund of sales tax upon return of merchandise	Accompanied a study order, see H5080	Replaces
H2597	Improving the tax administrative laws of the Commonwealth	Accompanied a study order, see H5080	Replaces
H2600	Relative to municipal option abatement for contaminated real property	Accompanied a study order, see H5080	Replaces
H2601	Relative to exempting farmers’ markets from certain property taxes	Accompanied a study order, see H5080	Replaces
H2602	Providing for a certain real property tax exemption	Accompanied a study order, see H5080	Replaces
H2604	Relative to interest on abatements	Accompanied a study order, see H5080	Replaces
H2605	Relative to excise tax exemptions	Accompanied a study order, see H5080	Replaces
H2611	Relative to 529 savings plans	Accompanied a study order, see H5080	Replaces
H2612	Relative to tuition tax credit	Accompanied a study order, see H5080	Replaces
H2613	Relative to the revenue to the stabilization fund	Accompanied a study order, see H5080	Replaces
H2614	Relative to using capital gain income for one-time capital expenditures	Accompanied a study order, see H5080	Replaces
H2616	To increase community preservation revenue	Accompanied a study order, see H5080	Replaces
H2617	Relative to providing a tax credit for employee training	Accompanied a study order, see H5080	Replaces
H2620	Establishing early educator income tax credit	Accompanied a study order, see H5080	Replaces
H2622	Clarifying the limited exemption from taxation of certain facilities for the treatment of committed mentally ill patients	Accompanied a study order, see H5080	Replaces
H2623	Relative to lead abatement	Accompanied a study order, see H5080	Replaces
H2624	Relative to film tax credit transferability	Accompanied a study order, see H5080	Replaces
H2625	Relative to the Part B rate	Accompanied a study order, see H5080	Replaces
H2626	Relative to exempted pension income	Accompanied a study order, see H5080	Replaces
H2627	Relative to film tax credit transparency	Accompanied a study order, see H5080	Replaces
H2628	Increasing the income tax rate and personal exemption and lowering the sales tax rate	Accompanied a study order, see H5080	Replaces
H2629	Relative to the film tax credit	Accompanied a study order, see H5080	Replaces
H2630	To provide a tax deduction for charitable donations of food by farmers	Accompanied a study order, see H5080	Replaces
H2632	To promote water conservation	Accompanied a study order, see H5080	Replaces
H2633	Relative to disabled service-connected veterans and the motor vehicle excise tax	Accompanied a study order, see H5080	Replaces
H2634	Establishing a property tax exemption for members of the National Guard	Accompanied a study order, see H5080	Replaces
H2635	Relative to the Thames River Valley	Accompanied a study order, see H5080	Replaces
H2637	Relative to the motor vehicle excise tax	Accompanied a study order, see H5080	Replaces
H2639	Relative to the small commercial tax exemption	Accompanied a study order, see H5080	Replaces
H2641	Relative to the disabled veterans sales tax exemption on a motor vehicle	Accompanied a study order, see H5080	Replaces
H2642	Relative to promoting small business competitiveness	Accompanied a study order, see H5080	Replaces
H2643	Resolve to study the loss of revenues of the Commonwealth	Accompanied a study order, see H5080	Replaces
H2644	To sustain community preservation revenue	Accompanied a study order, see H5080	Replaces
H2646	Relative to the separation of cranberry bogs from agricultural use for renewable energy purposes	Accompanied a study order, see H5080	Replaces
H2649	Relative to conservation restrictions	Accompanied a study order, see H5080	Replaces
H2650	To ensure timely restitution payments to victims of crime	Accompanied a study order, see H5080	Replaces
H2652	Allowing for a tax credit for rent paid on the personal residence of the taxpayer	Accompanied a study order, see H5080	Replaces
H2654	To minimize youth vaping and support addiction prevention services	Accompanied a study order, see H5080	Replaces
H2655	Clarifying disabled veteran's motor vehicle-related tax and fee exemptions	Accompanied a study order, see H5080	Replaces
H2656	Relative to preserving information content of historic resources with community preservation funds	Accompanied a study order, see H5080	Replaces
H2659	Relative to payments of property taxes and payments made in lieu of property taxes for certain gaming licensees	Accompanied a study order, see H5080	Replaces
H3579	To protect elder housing	Accompanied a study order, see H5080	Replaces
H3580	Relative to expanding the property tax exemption for qualified veterans	Accompanied a study order, see H5080	Replaces
H3581	Relative to excise tax on motor vehicles	Accompanied a study order, see H5080	Replaces
H3616	Relative to motor vehicle excise taxes	Accompanied a study order, see H5080	Replaces
H3663	Relative to tax deductions for retirement account contributions	Accompanied a study order, see H5080	Replaces
H3786	Relative to municipal snow and ice removal budgets	Accompanied a study order, see H5080	Replaces
H3789	Mandating e-filing tax returns	Accompanied a study order, see H5080	Replaces
H3790	Relative to a certain property tax exemption for the elderly	Accompanied a study order, see H5080	Replaces
H3812	Relative to student loan debt relief tax credit	Accompanied a study order, see H5080	Replaces
H3813	Relative to certain tax reporting requirements	Accompanied a study order, see H5080	Replaces
H3890	Freezing the property tax of senior citizens	Accompanied a study order, see H5080	Replaces
H3891	Establishing oversight and accountability in the implementation of tax expenditure commission recommendations	Accompanied a study order, see H5080	Replaces
H3892	Relative to mental health promotion through realistic advertising images	Accompanied a study order, see H5080	Replaces
H3942	Relative to restoring equity in deeds excise allocation	Accompanied a study order, see H5080	Replaces
H4190	Relative to affordable rental housing	Accompanied a study order, see H5080	Replaces
S1601	Relative to the repeal of the sales tax exemption for aircraft	Accompanied a study order, see H5080	Replaces
S1605	Relative to excise tax repayments	Accompanied a study order, see H5080	Replaces
S1606	Protecting youth from nicotine addiction	Accompanied a study order, see H5080	Replaces
S1607	Relative to sunsetting tax expenditures	Accompanied a study order, see H5080	Replaces
S1608	To invest in our communities	Accompanied a study order, see H5080	Replaces
S1609	Improving the fairness of our tax laws	Accompanied a study order, see H5080	Replaces
S1615	Relative to the income tax deduction for charitable giving	Accompanied a study order, see H5080	Replaces
S1616	Eliminating telecommunications tax exemptions	Accompanied a study order, see H5080	Replaces
S1618	To sustain community preservation revenue	Accompanied a study order, see H5080	Replaces
S1623	To ensure fairness through the economic development tax increment financing program	Accompanied a study order, see H5080	Replaces
S1624	Relative to the exemption of private pension income from taxation	Accompanied a study order, see H5080	Replaces
S1625	Relative to closing the water infrastructure funding gap with water and sewer connection fees	Accompanied a study order, see H5080	Replaces
S1626	Excluding student loan forgiveness from taxable income for permanently and totally disabled veterans	Accompanied a study order, see H5080	Replaces
S1630	To promote employee ownership	Accompanied a study order, see H5080	Replaces
S1633	To minimize youth vaping and support addiction prevention services	Accompanied a study order, see H5080	Replaces
S1637	Ensuring marketplace fairness in taxation	Accompanied a study order, see H5080	Replaces
S1638	Providing home energy efficiency audits as a benefit of employment	Accompanied a study order, see H5080	Replaces
S1641	Relative to growing the creative economy	Accompanied a study order, see H5080	Replaces
S1642	Relative to the motor vehicle sales tax	Accompanied a study order, see H5080	Replaces
S1644	Relative to short-term rentals	Accompanied a study order, see H5080	Replaces
S1648	Relative to vacation and short-term rentals	Accompanied a study order, see H5080	Replaces
S1652	Reducing the costs for adoption	Accompanied a study order, see H5080	Replaces
S1653	Stimulating small business investment	Accompanied a study order, see H5080	Replaces
S1654	Relative to the inventory tax	Accompanied a study order, see H5080	Replaces
S1655	Relative to the small commercial tax exemption	Accompanied a study order, see H5080	Replaces
S1656	Relative to graduate student loan deductions	Accompanied a study order, see H5080	Replaces
S1658	Exempting residential security systems from sales tax	Accompanied a study order, see H5080	Replaces
S1663	Relative to stormwater management and climate change adaptation incentives	Accompanied a study order, see H5080	Replaces
S1669	Relative to certain endowment funds in private institutions of higher learning	Accompanied a study order, see H5080	Replaces
S1675	Relative to gaming revenue and the Massachusetts Cultural Council	Accompanied a study order, see H5080	Replaces
S1680	Relative to tax exemptions on gun safes and trigger locks	Accompanied a study order, see H5080	Replaces
S1681	Relative to gun safe tax deductions	Accompanied a study order, see H5080	Replaces
S1684	Preventing diversion of public revenue to private schools	Accompanied a study order, see H5080	Replaces
S1686	Relative to the senior circuit breaker tax credit	Accompanied a study order, see H5080	Replaces
S1696	Establishing a tax deduction for donations to public colleges and universities	Accompanied a study order, see H5080	Replaces
S1697	To promote high-tech job growth in gateway cities	Accompanied a study order, see H5080	Replaces
S1699	Promoting access to higher education beginning at birth	Accompanied a study order, see H5080	Replaces
S1700	To ensure the efficacy of corporate tax expenditures	Accompanied a study order, see H5080	Replaces
S1701	To eliminate the tax deduction for direct-to-consumer pharmaceutical marketing	Accompanied a study order, see H5080	Replaces
S1702	Relative to excessive executive compensation	Accompanied a study order, see H5080	Replaces
S1704	For a literacy tax credit	Accompanied a study order, see H5080	Replaces
S1705	For a grade improvement tax credit	Accompanied a study order, see H5080	Replaces
S1706	Relative to extending the wellness program tax credit	Accompanied a study order, see H5080	Replaces
S1710	Relative to reducing recidivism and employment discrimination against released prisoners	Accompanied a study order, see H5080	Replaces
S1714	Relative to the fair taxation of alcoholic beverages	Accompanied a study order, see H5080	Replaces
S1721	Relative to economic development tax credits	Accompanied a study order, see H5080	Replaces
S1728	Supporting job growth in the commonwealth	Accompanied a study order, see H5080	Replaces
S1730	Relative to exempted accommodations	Accompanied a study order, see H5080	Replaces
S1733	Excluding small businesses from personal property tax	Accompanied a study order, see H5080	Replaces
S1734	Repealing the sales tax on boats built or rebuilt in the Commonwealth	Accompanied a study order, see H5080	Replaces
S1736	Establishing a tax credit for small businesses	Accompanied a study order, see H5080	Replaces
S1739	Establishing a tax credit for families caring for relatives with aphasia	Accompanied a study order, see H5080	Replaces
S1741	Establishing a tax credit for individuals paying college tuition	Accompanied a study order, see H5080	Replaces
S1748	Establishing a tax credit for employment of veterans	Accompanied a study order, see H5080	Replaces
S1750	Relative to the accessibility and affordability of trade school education	Accompanied a study order, see H5080	Replaces
S1752	Eliminating the excise tax on automobiles	Accompanied a study order, see H5080	Replaces
S1756	Relative to middle class economic relief	Accompanied a study order, see H5080	Replaces
S1762	Relative to the marketplace collection of sales tax	Accompanied a study order, see H5080	Replaces
S1770	Relative to the creation of a super research and development tax credit	Accompanied a study order, see H5080	Replaces
S1772	Reducing the income tax	Accompanied a study order, see H5080	Replaces
S1773	Relative to vehicle registration and sales tax	Accompanied a study order, see H5080	Replaces
S1776	Reducing the sales tax to 5 percent	Accompanied a study order, see H5080	Replaces
S1777	To promote civic engagement in setting the income tax rate	Accompanied a study order, see H5080	Replaces
S1778	Providing for a tax exemption on the sale of recycled materials	Accompanied a study order, see H5080	Replaces
S1779	Relative to exempting certain medical supplies from the state sales tax	Accompanied a study order, see H5080	Replaces
S1781	Relative to the Massachusetts Maritime Commercial Development tax credit	Accompanied a study order, see H5080	Replaces
S1784	Extending the wellness program tax credit	Accompanied a study order, see H5080	Replaces
S1785	Relative to the creation of a maritime tax credit	Accompanied a study order, see H5080	Replaces
S1786	Relative to exemption from taxation structures and buildings essential to the operation of agricultural and horticultural lands	Accompanied a study order, see H5080	Replaces
S1787	Relative to promoting tax relief for adoptive parents	Accompanied a study order, see H5080	Replaces
S1788	Creating a private mortgage insurance tax deduction	Accompanied a study order, see H5080	Replaces
S1789	To encourage charitable giving	Accompanied a study order, see H5080	Replaces
S1792	Relative to exemptions from taxation of structures and buildings essential to the operation of agricultural and horticultural lands	Accompanied a study order, see H5080	Replaces
S1796	Expanding availability of primary care services in underserved areas	Accompanied a study order, see H5080	Replaces
S2345	Relative to senior citizen property tax credits	Accompanied a study order, see H5080	Replaces

Bill

Bill Name

Last Action

Type

H2549

Relative to the improvement in the process for collecting delinquent property taxes