Bill > S2068

This bill introduces a new provision to Massachusetts law that aims to address hostile learning environments in post-secondary educational institutions by implementing a financial penalty mechanism. Specifically, the bill defines a hostile learning environment as severe or pervasive speech or conduct on campus (including physical and digital spaces) that constitutes harassment, abuse, intimidation, humiliation, or stigmatization based on a student's race, religion, national origin, sex, gender, sexual orientation, age, or physical ability, to the extent that the student is deprived of educational opportunities. If such an environment is found to exist, the educational institution will lose its tax-exempt status for the year(s) in which the hostile environment occurred. The Department of Revenue, in consultation with the Department of Higher Education, will establish a process for receiving and reviewing complaints, conducting an adjudicatory hearing where both the complainant and the institution can present evidence, and issuing a determination that includes potential tax liabilities. Complaints must be filed within three years of the alleged hostile environment, and the determination and subsequent tax bills will be public records. The bill provides a mechanism for holding educational institutions accountable for maintaining a safe and inclusive learning environment by introducing a direct financial consequence for failing to address harassment and discrimination.