MA H3326

Bill

Relative to corporate excise taxes for homeowners associations organized as corporations

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 corporate excise taxes for homeowners associations organized as corporations. Revenue.

AI Summary

This bill amends Section 39 of Chapter 63 of the General Laws to provide that homeowners associations organized as corporations under Massachusetts law and subject to taxation under this section shall pay only the excise provided in subsection (a), rather than the greater of the excises provided in subsections (a) and (b). This change applies to homeowners associations that have elected to be treated as such under Section 528(c) of the U.S. Internal Revenue Code.

Committee Categories

Budget and Finance

Sponsors (19)

Jay Barrows (R), Donnie Berthiaume (R), Linda Campbell (D), Tackey Chan (D), David DeCoste (R), Ryan Fattman (R), Paul Frost (R), Carmine Gentile (D), Susan Gifford (R), Ken Gordon (D), Sheila Harrington (R), Randy Hunt (R), Joe McKenna (R), Leonard Mirra (R), Matt Muratore (R), Sarah Peake (D), Dave Vieira (R), Chris Walsh (D), Timothy Whelan (R),

Last Action

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

Official Document

https://malegislature.gov/Bills/190/H3326

(12 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://malegislature.gov/Bills/190/H3326
Bill	https://malegislature.gov/Bills/190/H3326.pdf

Bill	Bill Name	Last Action	Type
H147	Relative to clarifying homeowners right to perform electrical work	Accompanied a study order, see H4638	Similar To
H1539	Relative to Title 5 income tax credit reform	No further action taken	Similar To
H1541	To clarify the net-worth measure of the corporate excise	Accompanied a new draft, see H3663	Similar To
H3016	To regulate homeowners’ associations	Accompanied a study order, see H4743	Similar To
H4244	House study order	No further action taken	Replaced by
H560	Providing for lower cost home insurance by consumers choosing a larger deductible	Accompanied a study order, see H4778	Similar To
H698	Relative to condominium or homeowners associations	Accompanied a study order, see H4743	Similar To
H699	Relative to meetings of condominium or homeowners’ associations	Accompanied a study order, see H4743	Similar To
H702	Relative to the resolution of disputes for condominium or homeowners associations	Accompanied a study order, see H4743	Similar To
S1117	Relative to solar drying of laundry	Read second and ordered to a third reading	Similar To
S1568	Relative to the relief of mortgage debt	Accompanied H3337	Similar To
S496	Relative to transparency in homeowners insurance rate setting	Accompanied a study order, see S2496	Similar To

Bill > H3326

MA H3326

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (19)

Last Action

Official Document

bill text

bill summary

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