Bill > H3146

This bill proposes a new provision to Chapter 58 of the Massachusetts General Laws that would require a mandatory three-month waiting period between the passage of any new tax legislation and the actual collection or assessment of that tax. Specifically, the bill mandates that after a new tax is enacted into law, there must be a three-month delay before the tax can be collected, assessed, or become payable. This waiting period appears designed to give taxpayers, businesses, and government agencies time to prepare for and adapt to the new tax requirement, potentially providing additional time for planning and implementation. The bill is a straightforward amendment that adds a single section to the existing law, establishing a standard delay between tax legislation and tax enforcement.

Budget and Finance

https://malegislature.gov/Bills/194/H3146