Bill > H3117

This bill addresses disaster response and broadband infrastructure by introducing several key provisions across multiple areas of taxation and business regulation. The bill creates a comprehensive framework for out-of-state businesses and employees responding to declared state disasters or emergencies, providing them temporary tax and regulatory relief. Specifically, during a disaster response period (which begins ten days before and extends sixty days after a disaster declaration), out-of-state businesses performing critical infrastructure work will not be required to register, file state or local taxes, or obtain special licensing. Out-of-state employees working during this period will similarly be exempt from income tax and withholding requirements. The bill also adds sales tax exemptions for certain types of equipment, including rolling stock used by telecommunications service providers during emergency responses and machinery used to provide broadband communications services. Additionally, the bill modifies an existing law to exclude prepaid wireless services from certain provisions. The legislation aims to facilitate faster and more flexible disaster response by reducing administrative barriers for businesses providing essential services during emergencies, while also supporting broader telecommunications infrastructure development. The sales tax exemptions for broadband equipment will take effect on July 1, 2025, providing a clear timeline for implementation.

Budget and Finance

https://malegislature.gov/Bills/194/H3117