MA S2007

Bill

To prohibit the assessment of fees for sales tax owed by small businesses during the COVID-19 state disaster emergency

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 prohibit the assessment of fees for sales tax owed by small businesses during the COVID-19 state disaster emergency. Revenue.

AI Summary

This bill prohibits the assessment of fees, including interest or penalties, for sales tax owed by small businesses (defined as those with 20 or fewer full-time employees and a gross annual income of $3 million or less) during the COVID-19 state disaster emergency period, which begins with the governor's March 10, 2020 declaration of a state of emergency and extends for 90 days following the end of the emergency declaration. The bill aims to provide financial relief to small businesses affected by the COVID-19 pandemic.

Committee Categories

Budget and Finance

Sponsors (1)

John Velis (D)*,

Last Action

Accompanied a study order, see H5250 (on 10/03/2022)

Official Document

https://malegislature.gov/Bills/192/S2007

(40 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://malegislature.gov/Bills/192/S2007
Bill	https://malegislature.gov/Bills/192/S2007.pdf

Bill	Bill Name	Last Action	Type
H1359	Relative to late fees for no interest student loans	Accompanied a study order, see H5174	Similar To
H2485	Relative to elevator inspection fees	No further action taken	Similar To
H2859	Creating a protective facial covering sales tax exemption	Accompanied a study order, see H5043	Similar To
H2904	Exempting disabled veterans from sales tax when leasing a motor vehicle	No further action taken	Similar To
H2953	Providing financial relief to small businesses during the COVID-19 pandemic	Accompanied a study order, see H5200	Similar To
H2980	To create an income tax deduction for municipal and school fees	Accompanied a study order, see H5250	Similar To
H300	Encouraging the growth of small businesses	No further action taken	Similar To
H3072	Providing economic COVID-19 relief for the middle-class	Accompanied a study order, see H5245	Similar To
H3120	Reducing filing fees for single member LLCs	No further action taken	Similar To
H3121	Reducing certificate of organization fees for limited liability companies	No further action taken	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
H3874	Similar Bills	See S2472	Similar To
H4234	Relative to immediate COVID-19 recovery needs	Reported by H4269	Similar To
H4461	Relative to work and family mobility	Published as amended, see H4470	Similar To
H4470	Relative to work and family mobility	Reported by H4805	Similar To
H4945	FINDINGS AND RECOMMENDATIONS OF THE COMMITTEE	Read for information and returned	Similar To
H5055	Relative to the educational needs of students whose education was negatively impacted by the COVID-19 emergency	Read; and referred to the committee on Senate Ways and Means	Similar To
H5250	Study Order	No further action taken	Replaced by
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
S153	Encouraging the growth of small businesses	Bill reported favorably by committee and referred to the committee on Senate Rules	Similar To
S1614	Relative to equitable firearm license fees	Accompanied a study order, see S2762	Similar To
S1617	Relative to elevator certification fees	Bill reported favorably by committee and referred to the committee on Senate Ways and Means	Similar To
S1843	Relative to growing the creative economy	Accompanied a study order, see H5247	Similar To
S1854	Exempting residential security systems from sales tax	Accompanied a study order, see H5245	Similar To
S1897	Providing financial relief to small businesses during the COVID-19 pandemic	Accompanied a study order, see H5250	Similar To
S1963	Relative to taxes and fee transparency	Accompanied a study order, see S2743	Similar To
S2039	Relative to justice of the peace fees	Bill reported favorably by committee and referred to the committee on Senate Ways and Means	Similar To
S2051	Reducing the costs for small businesses	Accompanied H3121	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
S2516	Mitigating COVID-19 transmission among children and families	Accompanied a study order, see S2756	Similar To
S2982	Relative to extending certain state of emergency accommodations	Reprinted, as amended, see S2985	Similar To
S2985	Relative to extending certain state of emergency accommodations	Signed by the Governor, Chapter 107 of the Acts of 2022	Similar To
S417	Relative to disclosing continuing care retirement community entrance fees	Accompanied H746	Similar To
S877	Requiring the disclosure of services covered by condominium fees and property taxes	Accompanied a study order, see H5276	Similar To
S881	Relative to full disclosure of fees	Accompanied a study order, see H5276	Similar To

Bill

Bill Name

Last Action

Type

H1359

Relative to late fees for no interest student loans

Accompanied a study order, see H5174

Similar To

H2485

Relative to elevator inspection fees

No further action taken

Similar To

H2859

Creating a protective facial covering sales tax exemption

Accompanied a study order, see H5043

Similar To

H2904

Exempting disabled veterans from sales tax when leasing a motor vehicle

No further action taken

Similar To

H2953

Providing financial relief to small businesses during the COVID-19 pandemic

Accompanied a study order, see H5200

Similar To

H2980

To create an income tax deduction for municipal and school fees

Accompanied a study order, see H5250

Similar To

H300

Encouraging the growth of small businesses

No further action taken

Similar To

H3072

Providing economic COVID-19 relief for the middle-class

Accompanied a study order, see H5245

Similar To

H3120

Reducing filing fees for single member LLCs

No further action taken

Similar To

H3121

Reducing certificate of organization fees for limited liability companies

No further action taken

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

H3874

Similar Bills

See S2472

Similar To

H4234

Relative to immediate COVID-19 recovery needs

Reported by H4269

Similar To

H4461

Relative to work and family mobility

Published as amended, see H4470

Similar To

H4470

Relative to work and family mobility

Reported by H4805

Similar To

H4945

FINDINGS AND RECOMMENDATIONS OF THE COMMITTEE

Read for information and returned

Similar To

H5055

Relative to the educational needs of students whose education was negatively impacted by the COVID-19 emergency

Read; and referred to the committee on Senate Ways and Means

Similar To

H5250

Study Order

No further action taken

Replaced by

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

S153

Encouraging the growth of small businesses

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

Similar To

S1614

Relative to equitable firearm license fees

Accompanied a study order, see S2762

Similar To

S1617

Relative to elevator certification fees

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

Similar To

S1843

Relative to growing the creative economy

Accompanied a study order, see H5247

Similar To

S1854

Exempting residential security systems from sales tax

Accompanied a study order, see H5245

Similar To

S1897

Providing financial relief to small businesses during the COVID-19 pandemic

Accompanied a study order, see H5250

Similar To

S1963

Relative to taxes and fee transparency

Accompanied a study order, see S2743

Similar To

S2039

Relative to justice of the peace fees

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

Similar To

S2051

Reducing the costs for small businesses

Accompanied H3121

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

S2516

Mitigating COVID-19 transmission among children and families

Accompanied a study order, see S2756

Similar To

S2982

Relative to extending certain state of emergency accommodations

Reprinted, as amended, see S2985

Similar To

S2985

Relative to extending certain state of emergency accommodations

Signed by the Governor, Chapter 107 of the Acts of 2022

Similar To

S417

Relative to disclosing continuing care retirement community entrance fees

Accompanied H746

Similar To

S877

Requiring the disclosure of services covered by condominium fees and property taxes

Accompanied a study order, see H5276

Similar To

S881

Relative to full disclosure of fees

Accompanied a study order, see H5276

Similar To

Bill > S2007

MA S2007

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (1)

Last Action

Official Document

bill text

bill summary

bill summary

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