MA S1816

Bill

Creating a pilot program to enhance economic and community development through live theatrical arts

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 create a pilot program to enhance economic and community development through live theatrical arts. Revenue.

AI Summary

This bill creates a pilot program for a live theater tax credit in Massachusetts. The credit can be claimed against state taxes by live theater companies doing business with Massachusetts-based venues, companies, presenters, or producers. The credit is designed to support the expansion of pre-Broadway, national tour launches of off-Broadway shows, and pre-off-Broadway live theater and Broadway tour launches, as well as assist in the development of long-run show development and growth. The credit is 35% of total in-state labor costs and 25% of production, performance, and transportation expenditures, with a cap of $5 million per year. The Massachusetts Office of Travel and Tourism will certify eligible productions and the Department of Revenue will issue tax credit certificates.

Committee Categories

Budget and Finance

Sponsors (2)

Nick Collins (D)*, Joseph Boncore (D),

Last Action

Accompanied H2828 (on 04/07/2022)

Official Document

https://malegislature.gov/Bills/192/S1816

(9 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://malegislature.gov/Bills/192/S1816
Bill	https://malegislature.gov/Bills/192/S1816.pdf

Bill	Bill Name	Last Action	Type
H2828	Creating a pilot program to enhance economic and community development through live theatrical arts	No further action taken	Replaced by
H2979	Establishing the family caregiver tax credit	Accompanied a study order, see H5352	Similar To
S1842	To support voluntary income tax assistance sites and expand access to the earned income tax credit	Accompanied a new draft, see H4997	Similar To
S1852	Providing a guaranteed minimum income to all Massachusetts families	Accompanied a new draft, see H4997	Similar To
S1912	To make childcare and preschool more affordable for working families	Accompanied S1878	Similar To
S1930	Supporting job growth in the Commonwealth	Accompanied a study order, see H5250	Similar To
S1980	Relative to the Massachusetts Maritime Commercial Development tax credit	Accompanied a study order, see H5248	Similar To
S1983	Relative to the film tax credit	Accompanied a study order, see H5250	Similar To
S788	To establish the family caregiver tax credit	Accompanied a study order, see H5352	Similar To

Bill > S1816

MA S1816

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (2)

Last Action

Official Document

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