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Bill > H3346


MA H3346

Relative to film tax credit transferability


summary

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 film tax credit transferability. Revenue.

AI Summary

This bill amends existing laws to remove provisions that allow for the deduction of costs related to the transfer of film tax credits. Specifically, it strikes out language in Chapter 62 and Chapter 63 of the General Laws that previously allowed taxpayers to deduct such transfer costs. The removal of these provisions aims to change the tax treatment of film tax credit transfers.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

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

bill text


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