Massachusetts 2023-2024 Regular Session

Massachusetts House Bill H2847

Introduced
2/16/23  

Caption

Relative to exempting small businesses from the telecommunications tax

Impact

The enforcement of HB 2847 would significantly impact state revenue derived from telecommunications taxes, potentially resulting in a substantial reduction. However, proponents argue that this measure is essential for fostering economic growth and support for the small business sector, which has been adversely affected by economic downturns in recent years. By easing the tax burden on small businesses, the bill is expected to enhance their profitability and sustainability, thus contributing positively to local economies through job retention and growth.

Summary

House Bill 2847 seeks to exempt small businesses from the telecommunications tax in Massachusetts. Specifically, the bill proposes an amendment to Chapter 64H of the General Laws, adding a new subsection that defines qualifying small businesses as those independently owned and operated, with fewer than 100 employees or generating less than $2 million in annual revenue from retail and service industries. This legislative effort aims to provide financial relief to small enterprises struggling under the burden of telecommunications taxes, enabling them to allocate resources to other crucial areas of their operations.

Contention

While the objective of HB 2847 is to aid small businesses, it may also spark debate regarding its potential effects on state funding and equitable business practices. Critics might argue that exempting certain businesses could lead to disparities in revenue generation among larger corporations that continue to incur the telecommunications tax. Furthermore, there may be discussions surrounding the definition of 'small business' and whether the criteria set forth may exclude larger players who nonetheless contribute to the local economy. The bill's progression through the legislative process may involve scrutiny over these factors, ensuring that the intended benefits do not come at a disproportionate cost to state financial health.

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Previously Filed As

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