Bill > S1968

This bill modifies Section 5 of Chapter 59 of the Massachusetts General Laws by adding a new condition to an existing provision related to property tax assessments. Specifically, the bill amends the law to stipulate that in addition to current criteria, a business must have 30 or more employees to qualify for certain tax purposes. The modification appears to be targeting small businesses operating on leased commonwealth (state) property, potentially creating a new threshold for tax considerations based on employment size. By adding the "30 or more employees" requirement, the bill creates an additional eligibility criterion that businesses must meet to potentially receive certain tax benefits or considerations under this section of Massachusetts law.