Bill > H3118

This bill establishes a special commission to conduct a comprehensive study on generating revenue from digital advertising within Massachusetts. The commission will focus on companies generating over $100 million annually in global revenue and will investigate potential digital advertising taxation strategies. The 15-member commission will include legislative leaders, government officials, and appointees with expertise in economics or tax policy. By March 15, 2026, the commission must submit a detailed report examining several key areas, including current taxes paid by digital advertising companies, potential revenue changes, appropriate tax rates, best practices from other states, and recommendations for an equitable taxation system. The report will also explore potential uses for generated revenue, such as creating programs to improve broadband internet access in underserved communities, establishing matching grant programs for school district technology upgrades, enhancing cybersecurity for municipalities, and improving internet access in public parks. The commission's first meeting is mandated to occur no later than September 1, 2025, with the goal of developing comprehensive policy recommendations for taxing digital advertising revenue.

Budget and Finance

https://malegislature.gov/Bills/194/H3118