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