Bill > S1965

This bill addresses disaster response and broadband infrastructure support through several key tax and regulatory provisions. It creates tax exemptions and administrative relief for out-of-state businesses and employees responding to declared state disasters or emergencies, specifically protecting them from establishing unintended tax or business presence in Massachusetts. The bill defines critical infrastructure broadly, including communications networks, utilities, and transportation systems, and establishes a "disaster response period" of 70 days (10 days before and 60 days after a disaster declaration) during which out-of-state businesses can perform emergency-related work without triggering standard business registration or tax requirements. Additionally, the bill provides sales tax exemptions for rolling stock (commercial trucks and related equipment) used by telecommunications providers during emergency responses and for machinery and equipment used in broadband communications services. It also adds new definitions for terms like "critical telecommunications infrastructure" and "qualified truck" to support these exemptions. The legislation aims to facilitate faster and more flexible disaster response by reducing administrative barriers for out-of-state businesses and telecommunications providers, with most provisions taking effect immediately and a specific sales tax exemption for broadband equipment scheduled to start on July 1, 2025.

Budget and Finance

https://malegislature.gov/Bills/194/S1965