MA H1553

Bill

MA H1553

Relative to corporate tax amnesty

Introduced
01/23/2017

In Committee
01/23/2017

Crossed Over

Passed

Dead
12/31/2018

Introduced Session

190th General Court

Bill Summary

Relative to the establishment of a tax amnesty program. Revenue.

AI Summary

This bill establishes a tax amnesty program in Massachusetts for a two-month period in fiscal year 2018. The program will allow the Commissioner of Revenue to waive all penalties for taxpayers who file proper returns, make required payments, or otherwise come into compliance with state tax laws during the amnesty period. The scope of the program, including the specific tax types and periods covered, will be determined by the Commissioner. The bill excludes from the amnesty program any taxpayer who is under a tax-related criminal investigation or prosecution, or who has submitted false or fraudulent information. It also prohibits the waiver of interest or amounts treated as interest. The Commissioner is required to maintain records of the amnesty program and provide a report to the legislature by September 1, 2018.

Committee Categories

Budget and Finance

Sponsors (17)

Jay Barrows (R), Nick Boldyga (R), Angelo D'Emilia (R), Geoffrey Diehl (R), Kim Ferguson (R), Paul Frost (R), Susan Gifford (R), Sheila Harrington (R), Steven Howitt (R), Brad Jones (R), Kevin Kuros (R), Joe McKenna (R), Dave Muradian (R), Matt Muratore (R), John Rogers (D), Todd Smola (R), Timothy Whelan (R),

Last Action

Accompanied a study order, see H4244 (on 02/22/2018)

Official Document

https://malegislature.gov/Bills/190/H1553

(12 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://malegislature.gov/Bills/190/H1553
Bill	https://malegislature.gov/Bills/190/H1553.pdf

Bill	Bill Name	Last Action	Type
H1050	Relative to a medical marijuana pilot program	Accompanied a new draft, see H3768	Similar To
H1748	Relative to energy efficiency	Accompanied a study order, see H4684	Similar To
H2172	Establishing a paid family and medical leave insurance program	Accompanied a new draft, see H4640	Similar To
H2566	Providing for an early retirement incentive program for employees of the Massachusetts Port Authority	No further action taken	Similar To
H2706	Relative to solar power and the green economy	Accompanied a study order, see H4684	Similar To
H2799	Relative to youth emancipation alternatives	No further action taken	Similar To
H2807	Relative to public assistance for working families and the creation of a pilot program to address the impacts of the cliff effect	No further action taken	Similar To
H2874	Ensuring high quality early education	New draft substituted, see H4665	Similar To
H3926	Relative to early literacy education	Accompanied a study order, see H4707	Similar To
H4244	House study order	No further action taken	Replaced by
H570	To encourage retirement planning	Accompanied a new draft, see H4330	Similar To
H647	Relative to establishing a tuition free program for teachers and paraprofessionals	Accompanied a study order, see H4610	Similar To

Bill > H1553

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (17)

Last Action

Official Document

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