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Bill > S2068


MA S2068

MA S2068
Addressing hostile learning environments at higher education institutions


summary

Introduced
02/27/2025
In Committee
02/27/2025
Crossed Over
Passed
Dead

Introduced Session

194th General Court

Bill Summary

For legislation relative to hostile learning environments at higher education institutes and tax exemptions. Revenue.

AI Summary

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.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Joint Committee on Revenue Hearing (10:00:00 9/9/2025 Gardner Auditorium) (on 09/09/2025)

bill text


bill summary

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bill summary

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bill summary

Document Type Source Location
State Bill Page https://malegislature.gov/Bills/194/S2068
BillText https://malegislature.gov/Bills/194/S2068.pdf
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