MA H3070

Bill

Promoting COVID-19 economic recovery through sales tax relief

Introduced
03/29/2021

In Committee
03/29/2021

Crossed Over

Passed

Dead
12/31/2022

Introduced Session

192nd General Court

Bill Summary

Relative to sales tax rebate financial relief for certain small businesses. Revenue.

AI Summary

This bill provides sales tax relief to certain small businesses in Massachusetts that have been impacted by the COVID-19 pandemic. Specifically, the bill exempts businesses with average annual revenues of less than $4 million, that have been in operation during 2020 and 2021 and employed 50 or fewer full-time employees, from submitting sales tax payments to the Department of Revenue for the calendar years 2020 and 2021. Businesses that made deferred sales tax payments in 2020 will not be required to pay those taxes, but must report their taxable sales revenue to determine their sales tax obligation. Businesses that paid sales tax in 2020 will receive a rebate within 45 days of the bill's passage. Businesses submitting quarterly payments for 2021 sales taxes will be exempt from making those payments, but must still report their sales tax revenue. Any penalties for late payment of 2020 sales taxes will also be rebated. To qualify, businesses must have all necessary licenses and paperwork filed with the appropriate local and state authorities for 2021.

Committee Categories

Budget and Finance

Sponsors (9)

Mike Soter (R)*, Shawn Dooley (R), Ryan Fattman (R), Chris Hendricks (D), Joe McKenna (R), Dave Muradian (R), Norm Orrall (R), Dave Robertson (D), Steve Xiarhos (R),

Last Action

Accompanied a study order, see H5245 (on 09/22/2022)

Official Document

https://malegislature.gov/Bills/192/H3070

(16 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://malegislature.gov/Bills/192/H3070
Bill	https://malegislature.gov/Bills/192/H3070.pdf

Bill	Bill Name	Last Action	Type
H3071	Promoting COVID-19 economic recovery through meals tax relief	Accompanied a study order, see H5245	Similar To
H3702	Providing for Massachusetts COVID-19 emergency paid sick leave	Signed by the Governor, Chapter 16 of the Acts of 2021	Similar To
H3771	Similar Bills	Text of amendment, see H3702	Similar To
H3872	Similar Bills	Published as amended, see H3874	Similar To
H4121	An Order to safeguard the health of House Members and employees during the ongoing COVID-19 pandemic	Adopted - 131 YEAS to 28 NAYS (See YEA and NAY No. 103 )	Similar To
H5245	Study Order	No further action taken	Replaced by
S1193	Relative to manufacturing and factory worker protection from COVID-19	Accompanied a study order, see S2691	Similar To
S1194	Relative to occupational presumption and COVID-19	Accompanied a study order, see S2691	Similar To
S1450	Relative to notification of front-line health care workers to exposure of Coronavirus	Accompanied a study order, see S2887	Similar To
S1621	Relative to emergency hazard health duty	Bill reported favorably by committee and referred to the committee on Senate Ways and Means	Similar To
S1897	Providing financial relief to small businesses during the COVID-19 pandemic	Accompanied a study order, see H5250	Similar To
S2289	Relative to work and family mobility during and subsequent to the COVID-19 emergency	Accompanied a new draft, see H4459	Similar To
S2401	Providing COVID-19 emergency financial relief for veterans	Accompanied a study order, see S2680	Similar To
S2472	Relative to extending certain COVID-19 measures adopted during the state of emergency	No further action taken	Similar To
S250	To ensure the health and safety of the commonwealth’s students and educators	Accompanied a study order, see H4938	Similar To
S2516	Mitigating COVID-19 transmission among children and families	Accompanied a study order, see S2756	Similar To

Bill > H3070

MA H3070

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (9)

Last Action

Official Document

bill text

bill summary

bill summary

bill summary