MA S1632

Bill

Relative to sales tax relief in the aftermath of an emergency

Introduced
01/23/2017

In Committee
01/23/2017

Crossed Over

Passed

Dead
12/31/2018

Introduced Session

190th General Court

Bill Summary

For legislation relative to sales tax relief in the aftermath of an emergency. Revenue.

AI Summary

This bill proposes to amend the Massachusetts General Laws to provide sales tax relief for businesses that have been substantially destroyed as a result of an emergency. The bill defines "emergency" as any situation caused by unforeseen circumstances that renders currently used real property unusable or unavailable, creating an immediate need for other real property to preserve the health or safety of persons or property. Additionally, the bill includes a provision for a six-month modification of the payroll tax for businesses with less than fifty employees that are in the process of rebuilding following a natural disaster.

Committee Categories

Budget and Finance

Sponsors (4)

Paul McMurtry (D), Leonard Mirra (R), Richard Ross (R), Mike Rush (D),

Last Action

Accompanied a study order, see S2497 (on 04/30/2018)

Official Document

https://malegislature.gov/Bills/190/S1632

(7 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://malegislature.gov/Bills/190/S1632
Bill	https://malegislature.gov/Bills/190/S1632.pdf

Bill	Bill Name	Last Action	Type
H1638	Providing property tax relief for certain caregivers	Accompanied a study order, see H4244	Similar To
H1933	Providing tax relief for veterans	Accompanied a study order, see H4591	Similar To
H2649	Making senior citizen property tax relief more equitable	Accompanied a study order, see H4244	Similar To
H3337	Relative to the relief of mortgage debt	No further action taken	Similar To
S1309	Prohibiting the confiscation of lawfully owned firearms during a state of emergency	Accompanied a study order, see S2292	Similar To
S2497	Order relative to authorizing the joint committee on Revenue to make an investigation and study of certain current Senate documents relative to revenue matters	Reported (in part) by S1507	Replaced by
S2670	Creating senior tax relief in the town of Carver.	Signed by the Governor, Chapter 299 of the Acts of 2018	Similar To

Bill > S1632

MA S1632

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (4)

Last Action

Official Document

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