Massachusetts 2023-2024 Regular Session

Massachusetts House Bill H2837 Compare Versions

Only one version of the bill is available at this time.

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1	1	1 of 1
2	2	HOUSE DOCKET, NO. 1471 FILED ON: 1/18/2023
3	3	HOUSE . . . . . . . . . . . . . . . No. 2837
4	4	The Commonwealth of Massachusetts
5	5	_________________
6	6	PRESENTED BY:
7	7	Steven S. Howitt
8	8	_________________
9	9	To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
10	10	Court assembled:
11	11	The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
12	12	An Act relative to a green vendor tax credit.
13	13	_______________
14	14	PETITION OF:
15	15	NAME:DISTRICT/ADDRESS :DATE ADDED:Steven S. Howitt4th Bristol1/18/2023Michael J. Soter8th Worcester1/30/2023 1 of 4
16	16	HOUSE DOCKET, NO. 1471 FILED ON: 1/18/2023
17	17	HOUSE . . . . . . . . . . . . . . . No. 2837
18	18	By Representative Howitt of Seekonk, a petition (accompanied by bill, House, No. 2837) of
19	19	Steven S. Howitt and Michael J. Soter for legislation to provide tax credits to restaurants
20	20	utilizing reusable utensils, dishes, glasses and bulk condiments. Revenue.
21	21	[SIMILAR MATTER FILED IN PREVIOUS SESSION
22	22	SEE HOUSE, NO. 2950 OF 2021-2022.]
23	23	The Commonwealth of Massachusetts
24	24	_______________
25	25	In the One Hundred and Ninety-Third General Court
26	26	(2023-2024)
27	27	_______________
28	28	An Act relative to a green vendor tax credit.
29	29	Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
30	30	of the same, as follows:
31	31	1 SECTION 1. Chapter 21A of the General Laws, as appearing in the 2020 Official Edition
32	32	2is hereby amended by inserting after section 28 the following section:-
33	33	3 Section 29. (A) As used in the section, the following words shall have the following
34	34	4meanings:
35	35	5 “Association” shall mean the Green Restaurant Association.
36	36	6 “Certified Green Restaurant” shall mean a restaurant, as defined by this section, which
37	37	7has earned certification by fulfilling requirement standards by the department
38	38	8 “Department” shall mean the department of environmental protection 2 of 4
39	39	9 “Restaurant" shall have the same meaning as provided in (h) of section 6 of chapter 64H,
40	40	10and shall also include mobile food trucks, vendors and caterers.
41	41	11 (B) Each county that has satisfied the specified number of Certified Green Restaurants as
42	42	12per the requirements set for it by the departmet may identify itself as a "Green Dining
43	43	13Destination" and may use that designation on its website and in all promotional materials.
44	44	14 (C)When doing state business which requires the use of a restaurant, each state agency
45	45	15must give preference to the use of Certified Green Restaurants, unless the state agency has
46	46	16determined that such option is not reasonable.
47	47	17 (D) Napkins, Bags, Cups, & Take-Out Containers must meet the recycling and
48	48	18composting standards as determined by the department
49	49	19 (E)A restaurant that has been determined by the department to meet the following
50	50	20specified criteria shall be eligible for a sales and use tax credit in the amount of $5,000 upon
51	51	21certification and shall be entitled to a receive an additional $5,000 tax credit per year for a
52	52	22maximum of three (3) years following certification should the restaurant continue to meet the
53	53	23department’s certification standards:
54	54	24 1. Prior to January 1, 2024, the Association shall have determined that the restaurant
55	55	25utilized disposable dishes and utensils; and
56	56	26 2. Subsequent to January 1, 2024, the restaurant becomes a Certified Green
57	57	27Restaurant and earns the Reusable Badge by evidencing the use of the following practices:
58	58	28 i. While providing dining in services, the restaurant shall employ the following
59	59	29practices: reusable utensils; reusable dishes; reusable glasses; and bulk condiments 3 of 4
60	60	30 ii.While providing dining out services, the restaurant shall employ the following
61	61	31practices: a reusable mug discount incentive program; a reusable container incentive program;
62	62	32provide condiment, napkin, straw, and utensils by request only.
63	63	33 Not more than 250 restaurants shall be eligible to claim this credit in any fiscal year.
64	64	34Restaurants certified by the department as eligible to receive the credit shall receive priority over
65	65	35new restaurant applicants in subsequent fiscal years.
66	66	36 (F) A restaurant that has been determined by the department to meet the following
67	67	37specified criteria shall be eligible for a sales and use tax credit in the amount of $5,000 upon
68	68	38certification and shall be entitled to receive an additional $5,000 tax credit in the year following
69	69	39its certification by the department should the restaurant continue to meet the certification
70	70	40standards:
71	71	41 1. A restaurant whose main competitors that the department determines would usually
72	72	42use disposables in-house; and
73	73	43 2. Restaurant is a Certified Green Restaurant and earns the Reusable Badge, as described
74	74	44in subsection (E), clause 2.
75	75	45 Not more than 250 restaurants shall be eligible to claim this credit in any fiscal year.
76	76	46Restaurants certified by the department as eligible to receive the credit shall receive priority over
77	77	47new restaurant applicants in subsequent fiscal years.
78	78	48 (G) If a restaurant does not use the entire tax credit provided in subsections (E) or (F) in
79	79	49the taxable year or reporting period in which the credit is awarded, any excess amount may be
80	80	50carried forward to a succeeding taxable year or reporting period. A tax credit applied against 4 of 4
81	81	51taxes imposed under chapter 212 may be carried forward for a maximum of 5 years after the date
82	82	52the credit is awarded.
83	83	53 (H) The department shall promulgate rules and regulations, as necessary, to implement
84	84	54this section, including the adoption of the Green Restaurant Certification and the Green Dining
85	85	55Destination standards adopted by the association, as the same may be amended from time to
86	86	56time. The department may jointly collaborate with the Association when establishing standards
87	87	57and rules and regulations necessary and such regulations must be consistent with those of the
88	88	58Association. When establishing such standards and regulations the department’s criteria shall
89	89	59include, but not be limited to: (i) energy; (ii) water; (iii) reusable items; (iv) disposables; (v) food
90	90	60and beverage; (vi) chemicals and pollution prevention; (vii) grease collection; (viii) linens; (ix)
91	91	61pest control; (x) recycling and compositing; and (xi) employee accreditation.
92	92	62 (I) The credits against the sales and use tax authorized shall be deducted from any sales
93	93	63and use tax remitted by the dealer to the department by electronic funds transfer and may only be
94	94	64deducted on a sales and use tax return initiated through electronic data interchange. The dealer
95	95	65shall separately state the credit on the electronic return. The net amount of tax due and payable
96	96	66must be remitted by electronic funds transfer. If the credit for the qualified expenditures is larger
97	97	67than the amount owed on the sales and use tax return that is eligible for the credit, the unused
98	98	68amount of the credit may be carried forward to a succeeding reporting period as provided in A
99	99	69dealer may only obtain a credit using the method described in this paragraph. A dealer may not
100	100	70obtain a credit by applying for a refund.
101	101	71 SECTION 2. The department shall complete the requirements of subsection (H) no later
102	102	72than one year after the passage of this act.