Massachusetts 2023-2024 Regular Session

Massachusetts House Bill H2787

Introduced
2/16/23  

Caption

Relative to taxation of digital advertising services

Impact

The expected impact of HB 2787 is multifaceted. By generating significant revenue through the taxation of large digital advertising companies, the bill addresses the need for funding in local communities, particularly benefiting newspapers struggling in the digital age. The Local Newspaper Trust Fund is designed to promote informed communities by aiding local publications, while the Pre-K and After School Program Trust Fund seeks to enhance early childhood education and care. This dual funding strategy may strengthen both local journalism and educational services, providing a robust support system within the state.

Summary

House Bill 2787 proposes a new taxation framework for digital advertising services in Massachusetts. Specifically, the bill sets a 5% excise tax on the annual revenue of companies providing digital advertising services that exceed $25 million in revenue within the state. This tax aims to generate additional funding for local initiatives and supports sectors like education and local journalism. The revenue from this tax will be allocated into two dedicated funds: the Local Newspaper Trust Fund, aimed at providing financial assistance to local newspapers, and the Pre-K and After School Program Trust Fund, which will offer grants for early education and child care programs across the Commonwealth.

Contention

While the bill has garnered support from various sectors, it has also faced criticism. Opponents argue that imposing such a tax on digital advertising may lead large tech companies to increase their service costs, ultimately benefiting fewer local businesses. Additionally, there are concerns regarding the effectiveness of the funds distributed and whether they will adequately cover the needs they are intended for. The discussions around this bill emphasize the balance between leveraging digital economy growth and ensuring equitable support for local industries and essential services.

Companion Bills

MA S1936

Similar To Relative to exemption from taxation structures and buildings essential to the operation of agricultural and horticultural lands

MA H4271

Similar To Relative to municipal income-based taxation

MA H4255

Similar To Relative to the regulation and taxation of natural psychedelic substances

MA H4575

Similar To Updating the tax treatment of recreational lands in the town of Belmont

MA H4725

Replaced by Study Order

Previously Filed As

MA H2786

Repealing regressive tax policy

MA S1105

Relative to employees of private railroads

MA H1482

Relative to equitable court staffing

MA S2003

To promote jobs and economic growth in tourism, visitation and hospitality

MA S598

Permitting free passage across private tidelands

MA S2149

Adding an Indigenous member to the Massachusetts Historical Commission

MA H2785

To mitigate snowbird relocation

MA H795

Relative to recreation on private tidelands

Similar Bills

MA H3263

Establishing a tax on local revenues from digital advertising

MA S1846

Establishing a tax on local revenues from digital advertising

MA H2966

Establishing a tax on local revenues from digital advertising

MA S2017

Establishing a tax on local revenues from digital advertising

MA H3089

Relative to taxation of digital advertising services

MA S2004

Relative to taxation of digital advertising services

MA H3224

Establishing a tax for online advertising

MA H3126

Establishing a tax for online advertising