Bill > S1924

This bill proposes to provide a tax credit to businesses that generate at least $100,000 in annual revenue in Massachusetts and are engaged in the production, manufacture, distribution, or sale of cosmetics, clothing, or personal hygiene products. The credit would be equal to 1% of the costs of media purchases associated with advertising campaigns that feature digitally unaltered images of human models, up to a maximum of $10,000 per year. The Department of Revenue, in consultation with the Department of Public Health, would be responsible for establishing the eligibility criteria and regulations for this tax credit. Sections 2 and 4 of the bill would repeal the tax credit provisions in 2025.

Budget and Finance

https://malegislature.gov/Bills/193/S1924