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Bill > S1952


MA S1952

MA S1952
Establishing a tax credit for small businesses


summary

Introduced
03/29/2021
In Committee
03/29/2021
Crossed Over
Passed
Dead
12/31/2022

Introduced Session

192nd General Court

Bill Summary

For legislation to establish a tax credit for small businesses. Revenue.

AI Summary

This bill establishes a tax credit for small businesses, defined as sole proprietorships, partnerships, limited liability companies, and other businesses with under 500 employees or under $28.5 million in annual revenue, depending on the industry. The tax credit amount would be up to 15% of the money spent by the small business on gasoline or diesel fuel for vehicles owned by the company or driven by employees as part of normal business operations. The Department of Revenue is responsible for administering and enforcing the tax credit program.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Accompanied a study order, see H5248 (on 10/03/2022)

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