Massachusetts 2023-2024 Regular Session

Massachusetts House Bill H4459 Compare Versions

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

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1	1	1 of 4
2	2	HOUSE DOCKET, NO. 4964 FILED ON: 3/1/2024
3	3	HOUSE . . . . . . . . . . . . . . . No. 4459
4	4	OFFICE OF THE GOVERNOR
5	5	COMMONWEALTH OF MASSACHUSETTS
6	6	STATE HOUSE · BOSTON, MA 02133
7	7	(617) 725-4000
8	8	MAURA T. HEALEY
9	9	GOVERNOR
10	10	KIMBERLEY DRISCOLL
11	11	LIEUTENANT GOVERNOR
12	12	March 1, 2024
13	13	To the Honorable Senate and House of Representatives,
14	14	In May of last year, I appointed an economic development planning council, led by
15	15	Secretary of Economic Development Yvonne Hao, to determine how to keep the Massachusetts
16	16	economy strong and competitive in a rapidly changing world. The planning council undertook a
17	17	series of regional listening sessions around the state, and members engaged in discussions with
18	18	business leaders, municipal officials, community advocates, legislators and other stakeholders.
19	19	The planning process culminated in December 2023 with my approval of an economic
20	20	development plan, Team Massachusetts: Leading Future Generations.
21	21	Today, I am filing for your consideration a bill that will allow us to make the investments
22	22	needed to bring that plan to life. This bill, entitled An Act relative to strengthening
23	23	Massachusetts’ economic leadership, provides for $3.5 billion in critical investments, of which
24	24	approximately $2.8 billion is supported through capital authorizations and $750 million is
25	25	sourced from statutory changes to economic development tax programs. The bill is organized
26	26	around the three priority areas outlined in the economic development plan:
27	27	• Fundamentals – Investing in the fundamentals to enable economic growth;
28	28	• Talent – Retaining and attracting the world’s best talent across all backgrounds; and
29	29	• Sectors – Supporting businesses that power the state’s economy.
30	30	The proposals in this bill will invest in these areas while focusing on our core principles
31	31	of equity, affordability and competitiveness. 2 of 4
32	32	I am proud that a centerpiece of this bill calls for continued investment in our globally
33	33	renowned life sciences sector. This legislation fully reauthorizes the programs of the
34	34	Massachusetts Life Sciences Center, expands the life sciences tax credit program and repositions
35	35	the center to continue supporting Massachusetts life sciences companies, hospitals and research
36	36	institutions as they tackle the toughest challenges in health care innovation. With the filing of
37	37	this legislation, I am proposing a new ten-year, $1 billion initiative to ensure that the
38	38	Massachusetts life sciences ecosystem remains a global leader, while driving more collaboration
39	39	within the ecosystem and more equitable health care outcomes for the residents of the
40	40	Commonwealth. This strategy comprises $850 million contained in this bill, including $500
41	41	million in new capital authorization and $350 million in changes to the life sciences tax incentive
42	42	program, in addition to $150 million in planned operating funding through the annual budget
43	43	process.
44	44	We have a tremendous opportunity to establish Massachusetts as a global leader in the
45	45	climatetech sector. Massachusetts already is leading the nation and the world in our policies to
46	46	reduce greenhouse gas emissions and prepare for and mitigate the unprecedented risks of climate
47	47	change. The state’s innovative economy is uniquely positioned to lead in developing the climate
48	48	technologies that the world needs to respond to this existential threat. Today, I am launching a
49	49	three-pronged strategy to dedicate $1 billion over ten years to help turn Massachusetts into a
50	50	global hub for climate-based innovation and technologies. Specifically, this bill includes $400
51	51	million in capital authorization and $300 million in tax incentives for climatetech, modeled on
52	52	the same types of investments that have successfully transformed our life sciences sector into a
53	53	global powerhouse. These investments complement the $30 million transfer to the
54	54	Massachusetts Clean Energy Center (MassCEC) proposed in my H.2 filing and planned
55	55	operating monies, which will enable MassCEC to continue to deploy stable programming and
56	56	initiatives to expand into areas that capital programs and tax incentives are not able to reach.
57	57	The bill will also modify the existing tax credit for offshore wind development to ensure that the
58	58	credit has the intended effect of spurring the production of zero-emission clean energy at scale.
59	59	All together, these investments and initiatives over the next ten years can help us establish the
60	60	same global prominence in climatetech that that we fostered for the life sciences. As
61	61	importantly, this initiative will help Massachusetts companies find solutions to the global climate
62	62	crisis.
63	63	The annual operating budget exercise will continue to be hugely important to the success
64	64	of the life sciences and climatetech initiatives. Available resources through the operating budget
65	65	facilitate instrumental workforce development programming that is key to building out a talent
66	66	pipeline to support the success of these industries. The Healey-Driscoll Administration will
67	67	prioritize these areas, in collaboration with the Legislature.
68	68	We will also continue to make investments in the people, communities and businesses
69	69	that form the very foundations of our economy. This bill will reauthorize the MassWorks
70	70	Infrastructure Program to continue making investments in local infrastructure to unlock critical 3 of 4
71	71	development projects in our communities; codify a rural community program and reauthorize the
72	72	Rural Development Fund; and establish a new tax credit to promote internships for young adults
73	73	who attend our many colleges and universities so they are more likely to stay in Massachusetts
74	74	after completing their studies. We are again proposing a new tax credit for live theater
75	75	productions to bolster our creative economy, as well as new reforms to the economic
76	76	development incentive program (EDIP), both to make the EDIP tax credit a more effective tool
77	77	to attract and retain jobs and to give local municipalities more autonomy to provide local tax
78	78	incentives to spur capital investment and job creation. Finally, we are proposing capital
79	79	authorizations that will allow our quasi-public agencies to support other key sectors such as
80	80	artificial intelligence, robotics and advanced manufacturing.
81	81	The bill also includes some important policy updates centered on consumer protection.
82	82	We are proposing a uniform inspection and testing system for public electric vehicle charging
83	83	stations and updating the home improvement contractor law to improve consumer protections for
84	84	homeowners, making it easier for consumers to access the home contractor guaranty fund and
85	85	increase payouts from the fund.
86	86	As always, economic equity has been top of mind when preparing our economic
87	87	development plan and this bill. Promoting economic equity is a goal throughout all our
88	88	economic development programs, but there are a couple of proposals in this bill that I want to
89	89	specifically mention. First, we are aware that some small businesses, particularly minority-
90	90	owned, have not had equitable access to state contracting opportunities because of the surety
91	91	requirements imposed by statute. To help address this disparity, we are proposing a new a pilot
92	92	program within the Executive Office of Economic Development (EOED) to provide technical
93	93	and financial assistance to small businesses to increase the diversity of businesses bidding on and
94	94	securing public construction contracts in the Commonwealth. We also are updating the
95	95	definition of “micro business” for purposes of the programs administered by the Massachusetts
96	96	Office of Business Development (MOBD). The new, broader definition will allow MOBD to
97	97	reach more kinds of businesses, and I have asked MOBD to place more emphasis on micro
98	98	business support as we implement our economic development plan.
99	99	Finally, there are other important policy updates in the bill. For example, we are
100	100	proposing to increase diversity on non-profit boards by allowing board members to receive a
101	101	modest stipend without sacrificing the liability protections provided by Massachusetts law;
102	102	update the way EOED’s office of performance management evaluates and reports on the
103	103	effectiveness of our economic development programs; extend state and local permits to allow
104	104	more time for approved projects to obtain financing; and reform the expedited permitting statute
105	105	and the way that local priority development sites are approved, among other things.
106	106	Taken all together, the proposals in this bill are essential to building an economy that is
107	107	equitable, affordable and competitive. I respectfully request favorable consideration of this 4 of 4
108	108	important legislation. My staff, and Secretary Hao and her staff, will be available to meet with
109	109	you to answer questions. We look forward to working with you.
110	110	Respectfully submitted,
111	111	Maura T. Healey,
112	112	Governor 1 of 110
113	113	HOUSE . . . . . . . . . . . . . . . No. 4459
114	114	The Commonwealth of Massachusetts
115	115	_______________
116	116	In the One Hundred and Ninety-Third General Court
117	117	(2023-2024)
118	118	_______________
119	119	An Act relative to strengthening Massachusetts' economic leadership.
120	120	Whereas, The deferred operation of this act would tend to defeat its purpose, which is to
121	121	forthwith finance improvements to the commonwealth's economic infrastructure, drive industry
122	122	innovation, and promote economic opportunity and job creation, therefore it is hereby declared
123	123	to be an emergency law, necessary for the immediate preservation of the public convenience.
124	124	Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
125	125	of the same, as follows:
126	126	1 SECTION 1. To provide for a program of community development, economic
127	127	2opportunities, support for local governments, increased industry innovation, job creation, and the
128	128	3promotion of economic reinvestment through the funding of infrastructure improvements the
129	129	4sums set forth in sections 2 to 2C, inclusive, for the several purposes and subject to the
130	130	5conditions specified in this act, are hereby made available, subject to the laws regulating the
131	131	6disbursement of public funds. These sums shall be in addition to any amounts previously
132	132	7authorized and made available for the purposes of those items. The sums set forth in sections 2 to
133	133	82B, inclusive, shall be made available until June 30, 2029. The sums set forth in section 2C, shall
134	134	9be made available until June 30, 2034.
135	135	10 SECTION 2.
136	136	11 EXECUTIVE OFFICE OF ECONOMIC DEVELOPMENT 2 of 110
137	137	12 Office of the Secretary
138	138	13 7002-1352For a grant program to coastal communities to be administered by the
139	139	14Seaport Economic Council; provided, that funding shall be used for community planning and
140	140	15investment activities that stimulate economic development and create jobs in the maritime
141	141	16economy sector, and to construct, improve, repair, maintain and protect coastal assets that are
142	142	17vital to achieving these goals; and provided further, that the planning, prioritization, selection
143	143	18and implementation of projects shall consider climate change impacts in furtherance of the goals
144	144	19of climate change mitigation and adaptation consistent with the integrated state hazard mitigation
145	145	20and climate change adaptation plan....…………………………………………………................
146	146	21$100,000,000
147	147	22 7002-1522 For grants administered by Massachusetts Technology Development
148	148	23Corporation established in section 2 of chapter 40G of the General Laws, and doing business as
149	149	24MassVentures; provided, that such grants shall be made on a competitive basis to growing
150	150	25Massachusetts-based companies commercializing technologies developed with assistance of a
151	151	26Small Business Innovation Research (SBIR) or Small Business Technology Transfer (STTR)
152	152	27grant from a federal agency, including, but not limited to, the United States Department of
153	153	28Defense, the United States Department of Energy, or the National Science
154	154	29Foundation..................………………………………………………………………...$25,000,000
155	155	30 7002-8044 For a program to be administered by the Massachusetts Development
156	156	31Finance Agency for site assembly, site assessment, predevelopment permitting and other
157	157	32predevelopment and marketing activities that enhance a site’s readiness for commercial,
158	158	33industrial or mixed-use development; provided, that a portion of the funds may be used to 3 of 110
159	159	34facilitate the expansion or replication of successful industrial parks and to support the
160	160	35revitalization of downtown
161	161	36centers………………………………………………………………………................ $3,000,000
162	162	37 7002-8046 For the Massachusetts Growth Capital Corporation established pursuant to
163	163	38section 2 of chapter 40W of the General Laws for a program to provide matching grants to
164	164	39community development financial institutions certified by the United States Treasury or
165	165	40community development corporations certified under chapter 40H of the General Laws to enable
166	166	41them to leverage federal or private investments for the purpose of making loans to small
167	167	42businesses; provided, that such programs shall prioritize socially or economically disadvantaged
168	168	43businesses, which may include, but shall not be limited to, minority-owned, women-owned,
169	169	44veteran-owned, and immigrant-owned small businesses, that have historically faced obstacles to
170	170	45accessing capital………………………………………………………………………................
171	171	46$35,000,000
172	172	47 7002-8053 For the Brownfields Redevelopment Fund established in section 29A of
173	173	48chapter 23G of the General Laws……………………………………………….…................
174	174	49$30,000,000
175	175	50 7002-8054 For the Massachusetts Growth Capital Corporation, established in section 2
176	176	51of chapter 40W of the General Laws to provide, in consultation with the microbusiness
177	177	52development center within the Massachusetts office of business development, grants to low- and
178	178	53moderate-income entrepreneurs to acquire, expand, improve or lease a facility, to purchase or
179	179	54lease equipment or to meet other capital needs of a business with not more than 20 employees
180	180	55and annual revenues not exceeding $2,500,000, including alternative energy generation projects; 4 of 110
181	181	56provided, that preference shall be given to businesses located in low-income or moderate-income
182	182	57areas or socially and economically disadvantaged businesses, which shall include, but shall not
183	183	58limited to, minority-owned, women-owned, immigrant-owned and veteran-owned businesses;
184	184	59and provided further, that grants shall be awarded in a manner that promotes geographic
185	185	60equity…………………………………………………………………..........................$10,000,000
186	186	61 7002-8056 For a competitive grant program administered by the office of travel and
187	187	62tourism; provided, that funds may be used to improve facilities and destinations visited by in-
188	188	63state and out-of-state travelers, with the goals of increasing visitation, enticing repeat visitation
189	189	64and increasing the direct and indirect economic impacts of the tourism industry in all regions of
190	190	65the commonwealth; provided further, that grants shall support the design, repair, renovation,
191	191	66improvement, expansion and construction of facilities owned by municipalities or non-profit
192	192	67entities; provided further, that in evaluating grant applications, priority shall be given to projects
193	193	68located in state-designated cultural districts and projects that promote nature-based, agricultural
194	194	69and other forms of rural tourism; provided further, that all grantees to improve facilities and
195	195	70destinations visited by in-state and out-of-state travelers shall provide a match based on a
196	196	71graduated formula determined by the Massachusetts office of travel and tourism; provided
197	197	72further, that grant recipients shall be required to measure and report on return-on-investment data
198	198	73after the expenditure of grant funds; provided further, that grants shall be awarded in a manner
199	199	74that promotes geographic equity; and provided further that a portion of the funding may be used
200	200	75to make capital investments that support the commemoration of the 250th anniversary of the
201	201	76founding of the United States…………………………………………..…................ $40,000,000
202	202	77 7002-8057 For the Commonwealth Zoological Corporation established in section 2 of
203	203	78chapter 92B of the General Laws, for costs associated with the preparation of plans, studies and 5 of 110
204	204	79specifications, repairs, construction, renovations, improvements, maintenance, asset management
205	205	80and demolition and other capital improvements including those necessary for the operation of
206	206	81facilities operated by Zoo New England, including the Franklin Park Zoo and the Walter D.
207	207	82Stone Memorial Zoo…………………………………………………….…................ $10,000,000
208	208	83 7002-8058 For the Massachusetts Broadband Incentive Fund established in section
209	209	846C of chapter 40J of the General Laws, for capital repairs and improvements to broadband
210	210	85infrastructure owned by the Massachusetts Technology Park Corporation established by section
211	211	863 of chapter 40J………………………………………………………….…................$10,000,000
212	212	87 7002-8059 For the Massachusetts Technology Park Corporation established by
213	213	88section 3 of chapter 40J for grant programs that support collaboration among manufacturers
214	214	89located in the commonwealth and institutions of higher education, non-profits or other public or
215	215	90quasi-public entities; provided, that eligible grantees shall include, but not be limited to,
216	216	91participants in the Manufacturing USA institutes, public and private academic institutions, non-
217	217	92profits and private business entities; provided further, that grant programs funded from this item
218	218	93shall consider the strategic goals and priorities of the advanced manufacturing collaborative
219	219	94established by section 10B of chapter 23A; and provided further, that grants shall be awarded in
220	220	95a manner that promotes geographic, social, racial, and economic
221	221	96equity………………………………............$99,000,000
222	222	97 7002-8061 For the MassWorks infrastructure program established by section 63 of
223	223	98chapter 23A of the General
224	224	99Laws……………………………………………….…................$400,000,000 6 of 110
225	225	100 7002-8062 For a program to provide assistance to projects that will improve,
226	226	101rehabilitate or redevelop blighted, abandoned, vacant or underutilized properties to achieve the
227	227	102public purposes of eliminating blight, increasing housing production, supporting economic
228	228	103development projects, increasing the number of commercial buildings accessible to persons with
229	229	104disabilities and conserving natural resources through the targeted rehabilitation and reuse of
230	230	105vacant and underutilized property; provided, that such assistance shall take the form of a grant or
231	231	106a loan provided to a municipality or other public entity, a community development corporation,
232	232	107non-profit entity or for-profit entity; provided further, that eligible uses of funding shall include,
233	233	108but not be limited to, improvements and additions to or alterations of structures and other
234	234	109facilities necessary to comply with requirements of building codes, fire or other life safety codes
235	235	110and regulations pertaining to accessibility for persons with disabilities, where such code or
236	236	111regulatory compliance is required in connection with a new commercial residential or civic use
237	237	112of such structure or facility, and the targeted removal of existing underutilized structures or
238	238	113facilities to create or activate publicly-accessible recreational or civic spaces; provided further,
239	239	114that funding shall be awarded on a competitive basis in accordance with guidelines developed by
240	240	115the agency; provided further, that financial assistance offered pursuant to this line item may be
241	241	116administered by the executive office through a contract with the Massachusetts Development
242	242	117Finance Agency established by section 2 of chapter 23G; provided further, that the executive
243	243	118office or the Massachusetts Development Finance Agency may establish additional program
244	244	119requirements through regulations or policy guidelines; provided further, that financial assistance
245	245	120offered pursuant to this item shall be awarded, to the extent feasible, in a manner that reflects
246	246	121geographic and demographic diversity and social, racial, and economic equity within the
247	247	122commonwealth; and provided further, that program funds may be used for the reasonable costs 7 of 110
248	248	123of administering the program not to exceed 5 per cent of the total assistance made during the
249	249	124fiscal
250	250	125year……………………………………………………………………….…................$90,000,000
251	251	126 7002-8066For a capital grant program to be administered by the executive office of
252	252	127economic development, in consultation with the executive office of administration and finance,
253	253	128to provide grants to support large, transformational projects to drive economic growth; provided
254	254	129further, the program may be known as Mass Impact…....…….……..........................$250,000,000
255	255	130 7002-8068 For the rural development program established in section 66A of chapter
256	256	13123A of the General
257	257	132Laws....…………………………………………………….…................$100,000,000
258	258	133 7002-8069 For a capital grant program to be administered by the executive office of
259	259	134economic development to provide grants or other financial assistance to private businesses that
260	260	135are constructing or expanding commercial, industrial or manufacturing facilities in the
261	261	136commonwealth which could include, but are not limited to (i) the construction or expansion of
262	262	137facilities in a manner that eliminates or minimizes the use of fossil-fuel heating and cooling
263	263	138equipment, or incorporates other decarbonization measures that would not otherwise be
264	264	139incorporated into the facility design; (ii) the integration of design features that make a facility
265	265	140more resilient to the impacts of climate change, where such design features would not otherwise
266	266	141be economically feasible; or (iii) capital investments that support the creation of a significant
267	267	142number of new jobs in the commonwealth and provided further, that the secretary of economic
268	268	143development shall promulgate program guidelines around the administration of the program
269	269	144which could include administering the program through a contract with the Massachusetts 8 of 110
270	270	145Development Finance Authority, or other appropriate quasi governmental
271	271	146agency…………………………………………………………………………............$25,000,000
272	272	147 7002-8070 For a capital grant program to be administered by the Massachusetts
273	273	148Technology Park Corporation established by chapter 40J of the General Laws, to support the
274	274	149adoption and application of artificial intelligence capabilities to public policy problems and to
275	275	150leverage emerging AI technologies to advance the commonwealth’s lead in technology sectors
276	276	151including, but not limited to, life sciences, healthcare and hospitals, financial services, advanced
277	277	152manufacturing, robotics and education; provided, that grants shall be awarded and administered
278	278	153consistent with the strategic goals and priorities of the AI Strategic Task Force established by
279	279	154Executive Order No. 628; provided further, that grants shall support capital expenses related to
280	280	155activities that leverage emerging AI technologies to advance the commonwealth’s lead in
281	281	156technology sectors including, but not limited to, life sciences, healthcare and hospitals, financial
282	282	157services, advanced manufacturing, robotics and education; provided further, that funds shall be
283	283	158used to support the incubation of AI firms, advance the adoption of AI technologies and support
284	284	159AI software and hardware technology development and commercialization
285	285	160activities..……………………………………………………………….…................$100,000,000
286	286	161 7002-8072 For a competitive program of grants or other financial assistance, to be
287	287	162administered by the Massachusetts Technology Park Corporation established by chapter 40J of
288	288	163the General Laws, to provide infrastructure support for industry-led consortia focused on
289	289	164advancing the commonwealth’s global leadership and growing jobs in key emerging technology
290	290	165sectors including, but not limited to, quantum information sciences and technology and
291	291	166bioindustrial manufacturing; provided, that grants shall support the development, demonstration,
292	292	167deployment and commercialization of technology in said key emerging technology sectors and 9 of 110
293	293	168provide funds for infrastructure that support training, company incubation and acceleration,
294	294	169technology testing and evaluation and other commercial and economic development
295	295	170needs………………………………………………………………………................$75,000,000
296	296	171 7002-8074 For a competitive program of grants or other financial assistance, to be
297	297	172administered by the Massachusetts Technology Park Corporation established by chapter 40J of
298	298	173the General Laws, to support research and development of robotics technology, including but not
299	299	174limited to robotics incubation, testing, training, workforce development, research and
300	300	175development and commercialization activities; and provided, that grants may be made to non-
301	301	176profits, public or private universities or private business entities…………................$25,000,000
302	302	177
303	303	178 7002-8039 For the Scientific and Technology Research and Development Matching
304	304	179Grant Fund established in section 4G of chapter 40J of the General
305	305	180Laws…….…................$95,000,000
306	306	181 SECTION 2A.
307	307	182 EXECUTIVE OFFICE FOR ADMINISTRATION AND FINANCE
308	308	183 Office of the Secretary
309	309	184 0640-0308 For the Massachusetts Cultural Facilities Fund established in section 42
310	310	185of chapter 23G of the General Laws for the acquisition, design, construction, repair, renovation,
311	311	186rehabilitation or other capital improvement or deferred maintenance to a cultural
312	312	187facility…………………………………………………………………………………$50,000,000 10 of 110
313	313	188 1100-2520 For grants or other financial assistance to cities, towns, regional
314	314	189organizations whose membership is exclusively composed of municipal governments, municipal
315	315	190redevelopment authorities or agencies, or quasi-governmental agencies to support economic
316	316	191development in the commonwealth, including efforts that support workforce development,
317	317	192higher education; tourism, and arts and culture provided, that purposes may include, but shall
318	318	193not be limited to, planning and studies, preparation of plans and specifications, site assembly and
319	319	194preparation, dispositions, acquisitions, repairs, renovations, improvements, construction,
320	320	195demolition, remediation, modernization and reconstruction of facilities, infrastructure, equipment
321	321	196and other capital assets, technical assistance, and information technology equipment and
322	322	197infrastructure…………………………………………………………………………$100,000,000
323	323	198 1100-2521 For the Massachusetts Educational Financing Agency established by
324	324	199chapter 15C of the General Laws to assist students, their parents and others responsible for
325	325	200paying the costs of education as well as assisting institutions of higher education in supporting
326	326	201access to affordable higher education
327	327	202opportunities……………………………....………………………..$85,000,000
328	328	203 Board of Library Commissioners
329	329	204 7000-9093For a program of grants to cities and towns for approved public library
330	330	205projects pursuant to sections 19G to 19J, inclusive, of chapter 78 of the General Laws; provided,
331	331	206that grants may be awarded to municipalities submitting applications jointly or through a
332	332	207regional planning
333	333	208agency.....…………………………………………………………............................ $150,000,000
334	334	209 SECTION 2B. 11 of 110
335	335	210 SECRETARY OF THE COMMONWEALTH
336	336	211 Massachusetts Historical Commission
337	337	212 0526-2013For a grant program to units of municipal government and to private,
338	338	213nonprofit organizations for the preservation of historic properties, landscapes and sites; provided
339	339	214further, that such funds shall be awarded in accordance with regulations promulgated by the state
340	340	215secretary, chairman of the Massachusetts historical commission.................................. $8,000,000
341	341	216 SECTION 2C.
342	342	217 EXECUTIVE OFFICE OF ECONOMIC DEVELOPMENT
343	343	218 Office of the Secretary
344	344	219 7002-0026 For the Massachusetts Life Sciences Breakthrough Fund established by
345	345	220section 6 of chapter 23I of the General Laws…………………………………….…................
346	346	221$500,000,000
347	347	222 7002-8077 For the Clean Energy Investment Fund established by section 15 of
348	348	223chapter 23J of the General Laws to promote jobs, economic and workforce development through
349	349	224capital grants to companies and governmental entities for the purpose of supporting and
350	350	225stimulating research, and development, innovation, manufacturing, commercialization and
351	351	226deployment of climatetech technologies in the
352	352	227commonwealth……………………………………………………………………….$200,000,000
353	353	228 7002-8078 For the Massachusetts Offshore Wind Industry Investment Trust Fund
354	354	229established by section 9A of chapter 23J of the General Laws to support the offshore wind 12 of 110
355	355	230industry and facilitate economic development
356	356	231activity..………………………………………………………………………………$200,000,000
357	357	232 SECTION 3. Section 16G of chapter 6A of the General Laws, as so appearing in the 2022
358	358	233Official Edition, is hereby amended by striking out subsections (i) and (j) and inserting in place
359	359	234thereof the following 2 subsections:-
360	360	235 (i) The secretary shall, subject to appropriation, establish within the executive office an
361	361	236office of performance management and oversight to improve the effectiveness of the economic
362	362	237development efforts of the commonwealth. The secretary shall appoint a director of said office
363	363	238who shall have economic development experience in the public or private sector. The director
364	364	239shall establish performance metrics for the public and quasi-public agencies within the executive
365	365	240office or subject to section 56 of chapter 23A, and any regional economic development
366	366	241organization or other private organizations under contract with the commonwealth to perform
367	367	242economic development services, as the secretary shall determine. In developing or revising these
368	368	243performance metrics, the director may from time to time seek out private sector advice and
369	369	244models that can be adapted to the needs of the commonwealth. The secretary shall require each
370	370	245agency or organization reporting to the office to submit an annual plan, including the goals,
371	371	246programs and initiatives for the forthcoming year, and evaluation of the performance on the
372	372	247goals, programs and initiative outlined in the preceding year’s plan. Such reports shall be in a
373	373	248form directed by the director and incorporate such performance metrics as the director shall
374	374	249establish.
375	375	250 (j) The director shall prepare an annual report on the progress the agencies or
376	376	251organizations reporting to the office are making towards achieving stated goals in their annual 13 of 110
377	377	252plan. The annual report shall be made available to the public not later than December 31 of each
378	378	253year and shall be published on the official website of the commonwealth and shall be forwarded
379	379	254to the clerks of the senate and house of representatives, the chairs of the house and senate
380	380	255committees on ways and means and the chairs of the joint committee on economic development
381	381	256and emerging technologies.
382	382	257 SECTION 4. Said section 16G of said chapter 6A, as most recently amended by section
383	383	25821 of chapter 7 of the acts of 2023, is hereby further amended by striking out subsection (m), and
384	384	259inserting in place thereof the following subsection:-
385	385	260 (m) Every 4 years, the secretary of economic development, in consultation with the
386	386	261secretary of energy and environmental affairs, shall prepare a report that evaluates the status of
387	387	262the commercial fishing industry and includes recommendations for appropriate actions to be
388	388	263taken to maintain and revitalize the commercial fishing, shellfish and seafood industry.
389	389	264 In carrying out this requirement, the secretaries may, and are encouraged to, seek the
390	390	265laboratory, technical, education and research skills and facilities of public institutions of higher
391	391	266education.
392	392	267 SECTION 5. Subsection (n) of said section 16G of said chapter 6A, as most recently
393	393	268amended by section 21 of chapter 7 of the acts of 2023, is hereby further amended by striking
394	394	269out, in lines 246 to 248, inclusive, the second sentence.
395	395	270 SECTION 6. Said subsection (n) of said section 16G of said chapter 6A, as so appearing,
396	396	271is hereby further amended by striking out, in lines 255 to 256, the words “executive office and
397	397	272paid as the fund director shall direct” and inserting in place thereof the following words:-
398	398	273secretary of economic development. 14 of 110
399	399	274 SECTION 7. Said section 16G of said chapter 6A, as so appearing, is hereby further
400	400	275amended by striking out, in line 273, the words “The executive office shall submit an annual”
401	401	276and inserting in place thereof the following words:- In years when expenditures are made from
402	402	277the fund, the executive office shall submit a.
403	403	278 SECTION 8. Subsections (c) and (d) of section 35FF of chapter 10 of the General Laws,
404	404	279as so appearing, is hereby amended by striking out the words “clean energy”, each time they
405	405	280appear, and inserting in place thereof the following word:- climatetech.
406	406	281 SECTION 9. Subsection (b) of section 3A of chapter 23A of the General Laws, as
407	407	282appearing in the 2022 Official Edition, is hereby amended by striking out the definition of
408	408	283“Expansion of an existing facility” and inserting in place thereof the following definition:-
409	409	284 “Expansion project”, the expansion of an existing facility located in the commonwealth
410	410	285that results in a net increase in the number of permanent full-time employees at the expanded
411	411	286facility.
412	412	287 SECTION 10. Said subsection (b) of said section 3A of said chapter 23A, as so
413	413	288appearing, is hereby further amended by inserting after the definition of “Gateway municipality”
414	414	289the following definition:-
415	415	290 “In-state relocation project”, the relocation of a business from one location in the
416	416	291commonwealth to another location in the commonwealth that results in a net increase in the
417	417	292number of permanent full-time employees. 15 of 110
418	418	293 SECTION 11. Said subsection (b) of said section 3A of said chapter 23A, as so
419	419	294appearing, is hereby further amended by striking out the definition of “Municipal project
420	420	295endorsement” and inserting in place thereof the following definition:-
421	421	296 “Municipal project endorsement”, an endorsement of a city council with the approval of
422	422	297the mayor in a city or a board of selectmen in a town that: (i) finds a proposed project is
423	423	298consistent with the municipality’s economic development objectives; (ii) finds a proposed
424	424	299project has a reasonable chance of increasing or retaining employment opportunities as advanced
425	425	300in the proposal; and (iii) provides a description of the local tax incentive, if any, offered by the
426	426	301municipality in support of the proposed project.
427	427	302 SECTION 12. Said subsection (b) of said section 3A of said chapter 23A, as so
428	428	303appearing, is hereby further amended by inserting after the definition of “Municipality” the
429	429	304following definition:-
430	430	305 “Out-of-State relocation project”, the relocation of a business and permanent full-time
431	431	306employees from outside the commonwealth to a location within the commonwealth.
432	432	307 SECTION 13. Said subsection (b) of said section 3A of said chapter 23A, as so
433	433	308appearing, is hereby further amended by striking out the definition of “Proportion of
434	434	309compliance” and inserting in place thereof the following definition:-
435	435	310 “Proportion of compliance”, a determination made by the economic assistance
436	436	311coordinating council, established pursuant to section 3B, of a certified project’s compliance with
437	437	312obligations related to capital investment, job creation, job retention or other obligations
438	438	313applicable to the certified project. 16 of 110
439	439	314 SECTION 14. Said subsection (b) of said section 3A of said chapter 23A, as so
440	440	315appearing, is hereby further amended by striking out the definition of “Replacement of an
441	441	316existing facility” and inserting in place thereof the following definition:-
442	442	317 “Retention project”, a project that enables a controlling business to retain at least 50
443	443	318permanent full-time employees at a facility located within a gateway city or in an adjacent city or
444	444	319town that is accessible by public transportation to residents of a gateway city; provided that
445	445	320without such project, the retained jobs would be relocated outside of the commonwealth.
446	446	321 SECTION 15. Said section 3A of said chapter 23A, as so appearing, is hereby further
447	447	322amended by striking out, in line 113, the words “and approved by the EACC”.
448	448	323 SECTION 16. Section 3B of said chapter 23A, as most recently amended by section 66
449	449	324of chapter 7 of the acts of 2023, is hereby amended by striking out, in lines 5 to 6, the words
450	450	325“who shall serve as co-chairperson”.
451	451	326 SECTION 17. Said section 3B of said chapter 23A, as so appearing, is hereby further
452	452	327amended by striking out clauses (iii) to (vii), inclusive, and inserting in place thereof following
453	453	328clauses:-
454	454	329 (iii) authorize municipalities to apply to the United States Foreign Trade Zone Board for
455	455	330the privilege of establishing, operating and maintaining a foreign trade zone in accordance with
456	456	331section 3G;
457	457	332 (iv) assist municipalities in obtaining state and federal resources and assistance for
458	458	333certified projects and other job creation and retention opportunities; 17 of 110
459	459	334 (v) provide appropriate coordination with other state programs, agencies, authorities and
460	460	335public instrumentalities to enable certified projects and other job creation and retention
461	461	336opportunities to be more effectively promoted by the commonwealth; and
462	462	337 (vi) monitor the implementation of the economic development incentive program.
463	463	338 SECTION 18. Subsection (c) of said section 3B of said chapter 23A, as most recently
464	464	339amended by section 67 of chapter 7 of the acts of 2023, is hereby amended by striking out the
465	465	340first 2 sentences and inserting in place thereof the following sentence:- The director of MOBD
466	466	341shall be responsible for administering the EDIP in consultation with the secretary of economic
467	467	342development and the EACC.
468	468	343 SECTION 19. Section 3C of said chapter 23A, as so appearing, is hereby amended by
469	469	344striking out subsections (a) and (b) and inserting in place thereof the following 2 subsections:-
470	470	345 (a) A controlling business may petition the EACC to certify a proposed project by
471	471	346submitting the following to the EACC: (i) a detailed description of the proposed project; (ii) a
472	472	347representation by the controlling business regarding the amount of capital investment to be made,
473	473	348the number of new jobs to be created and the number of existing jobs to be retained; (iii) a
474	474	349representation by the controlling business regarding any other economic benefits or other public
475	475	350benefits expected to result from the construction of the proposed project; and (iv) any other
476	476	351information that the EACC shall require by regulation, policy or guidance.
477	477	352 (b) Upon receipt of a completed project proposal, the EACC may certify the proposed
478	478	353project, deny certification of the proposed project or certify the proposed project with conditions.
479	479	354In order to certify a proposed project, with or without conditions, the EACC shall make the
480	480	355following required findings based on the project proposal and any additional investigation that 18 of 110
481	481	356the EACC shall make: (i) the proposed project is located or will be located within the
482	482	357commonwealth; (ii) the proposed project qualifies as an expansion project, in-state relocation
483	483	358project, out-of-state relocation project or retention project; (iii) the controlling business has
484	484	359committed to maintaining new and retained jobs for a period of at least 3 years after the
485	485	360completion of the proposed project; (iv) the proposed project appears to be economically feasible
486	486	361and the controlling business has the financial and other means to undertake and complete the
487	487	362proposed project; (v) the EDIP tax credits available to the controlling business pursuant to this
488	488	363chapter are a significant factor in its decision to undertake the proposed project; and (vi) the
489	489	364proposed project complies with all applicable statutory requirements and with any other criteria
490	490	365that the EACC may prescribe by regulation, policy or guidance.
491	491	366 The EACC shall, by regulation, policy or guidance, provide for the contents of an
492	492	367application for project certification which may include a requirement that the controlling
493	493	368business provide written evidence to support the certification provided for in clause (v).
494	494	369 SECTION 20. Subsection (d) of said section 3C of said chapter 23A, as so appearing, is
495	495	370hereby amended by striking out the last sentence.
496	496	371 SECTION 21 Section 3D of said chapter 23A, as so appearing, is hereby amended by
497	497	372striking out, in lines 4 to 5, the words “awarded and the schedule on which those credits may be
498	498	373claimed” and inserting in place thereof the following words:- awarded, the schedule on which
499	499	374those credits may be claimed, and the extent to which the credits are refundable,.
500	500	375 SECTION 22. Said section 3D of said chapter 23A, as so appearing, is hereby further
501	501	376amended by striking out, in lines 25 to 29, inclusive, the words “and (vii) commitments, if any,
502	502	377made by the controlling business to use Massachusetts firms, suppliers and vendors or to retain 19 of 110
503	503	378women or minority-owned businesses during the construction of the certified project” and
504	504	379inserting in place thereof the following words:- (vii) commitments, if any, made by the
505	505	380controlling business to use Massachusetts firms, suppliers and vendors or to retain women or
506	506	381minority-owned businesses during the construction of the certified project; and (viii) the
507	507	382commitments, if any, set forth in a municipal project endorsement.
508	508	383 SECTION 23. Said section 3D of said chapter 23A, as so appearing, is hereby further
509	509	384amended by striking out, in lines 35 to 37, inclusive, the words “and (iii) limit or restrict the right
510	510	385of the controlling business to carry unused tax credits forward to subsequent tax years” and
511	511	386inserting in place thereof the following words:- (iii) limit or restrict the right of the controlling
512	512	387business to carry unused tax credits forward to subsequent tax years; and (iv) allow all or some
513	513	388portion of the credits to be refundable.
514	514	389 SECTION 24. Said section 3D of said chapter 23A, as so appearing, is hereby further
515	515	390amended by striking out subsection (b).
516	516	391 SECTION 25. Said chapter 23A, as so appearing, is hereby amended by striking out
517	517	392section 3E and inserting in place thereof the following section:-
518	518	393 Section 3E. (a) Tax increment financing may be offered by a municipality in accordance
519	519	394with section 59 of chapter 40 to the controlling business of a certified project, or to any person or
520	520	395entity undertaking a real estate project or to any person or entity expanding a facility if the
521	521	396municipality finds that there is a strong likelihood that any of the following will occur within the
522	522	397area in question within a specific and reasonably proximate period of time: (i) a significant influx
523	523	398or growth in business activity; (ii) the creation of a significant number of new jobs and not 20 of 110
524	524	399merely a replacement or relocation of current jobs within the commonwealth; or (iii) a private
525	525	400project or investment that contributes significantly to the resiliency of the local economy.
526	526	401 (b) A municipality may offer a special tax assessment to the controlling business of a
527	527	402certified project, to a person or entity undertaking a real estate project or to a person or entity
528	528	403proposing to retain permanent full-time jobs at a facility that otherwise would be at risk of
529	529	404relocating outside of the commonwealth. A special tax assessment shall be set forth in a written
530	530	405agreement between the municipality and the property owner. The agreement shall include, but
531	531	406not be limited to, the amount of the tax reduction and the period of time over which such
532	532	407reduction shall be in effect, which shall be for not less than 5 years not to exceed 20 years. A
533	533	408special tax assessment approved by the municipality shall provide for a reduction of the real
534	534	409property tax that otherwise would be due. The reduction shall be based upon a percentage
535	535	410reduction in the tax that otherwise would be due on the full assessed value of the affected
536	536	411property. The special tax assessment shall provide for tax reduction at least equal to the
537	537	412following: (i) in the first year, the tax reduction shall be not less than 50 per cent of the tax that
538	538	413would be due based on the full assessed value of the affected property; (ii) in the second and
539	539	414third years, the tax reduction shall be not less than 25 per cent of the tax that would be due based
540	540	415on the full assessed value of the affected property; and (iii) in the fourth and fifth years, the tax
541	541	416reduction shall be not less than 5 per cent of the tax that would be due based on the full assessed
542	542	417value of the affected property. The municipality may at its discretion provide for greater real
543	543	418property tax reductions than those described in clauses (i) to (iii), inclusive.
544	544	419 A municipality may approve special tax assessments if it determines that: (i) the property
545	545	420owner is either undertaking a project or otherwise making an investment that contributes to
546	546	421economic revitalization of the municipality and significantly increases employment opportunities 21 of 110
547	547	422for residents of the municipality or is retaining permanent full-time employees that otherwise
548	548	423would be relocated to a facility outside of the commonwealth; (ii) the special tax assessment is
549	549	424reasonably necessary to enable the owner’s investment in the project or to retain the jobs that
550	550	425otherwise would be relocated; and (iii) the total amount of local tax foregone is reasonably
551	551	426proportionate to the public benefits resulting from the special tax assessment.
552	552	427 (c) If a municipality offers tax increment financing or special tax assessment to the owner
553	553	428or controlling business of a certified project, or to the owner of a facility where a certified project
554	554	429is located, the municipality shall notify the EACC by submitting a fully executed copy of the
555	555	430adopted local incentive agreement and any amendments thereto.
556	556	431 SECTION 26. Section 3F of said chapter 23A, as so appearing, is hereby amended by
557	557	432striking out, in lines 1 to 2, the words “Not later than 2 years after the initial certification of a
558	558	433project by the EACC, and annually thereafter, the” and inserting in place thereof the following
559	559	434word:- The.
560	560	435 SECTION 27. Said section 3F of said chapter 23A, as so appearing, is hereby further
561	561	436amended by striking out, in line 37, the words “with job creation requirements”.
562	562	437 SECTION 28. Said section 3F of said chapter 23A, as so appearing, is hereby further
563	563	438amended by striking out subsections (d) and (e) and inserting in place thereof the following
564	564	439subsections:
565	565	440 (d) Revocation of a project certification shall take effect on the first day of the tax year in
566	566	441which the material noncompliance occurred, as determined by the EACC, and all EDIP tax
567	567	442credits available to the controlling business shall be rescinded and any claimed tax credits 22 of 110
568	568	443awarded under this chapter shall be recaptured in accordance with subsection (g) of section 6 of
569	569	444chapter 62 and subsection (i) of section 38N of chapter 63.
570	570	445 (e) Notwithstanding any general law to the contrary, if a municipality terminates a local
571	571	446tax incentive agreement, the municipality may recapture the value of the tax not paid by making
572	572	447a special assessment on the owner of the parcel of real property in the tax year that follows the
573	573	448municipality’s decision to terminate the agreement. The assessment, payment and collection of
574	574	449the special assessment shall be governed by procedures provided for the taxation of omitted
575	575	450property pursuant to section 75 of chapter 59 notwithstanding the time period set forth in said
576	576	451chapter 59 for which omitted property assessments may be imposed for each of the fiscal years
577	577	452included in the special assessment.
578	578	453 SECTION 29. Chapter 23A of the General Laws, as so appearing, is hereby amended by
579	579	454striking out section 3H and inserting in place thereof the following section:-
580	580	455 Section 3H. There shall be a permit regulatory office within the executive office of
581	581	456economic development. The secretary of economic development shall appoint a person with
582	582	457experience with permitting and business development to serve as the director of the
583	583	458Massachusetts permit regulatory office. The director of the permit regulatory office shall: (i)
584	584	459serve as the state permit ombudsman to new and expanding businesses; (ii) work with other state
585	585	460agencies to expedite the process of obtaining state licenses, permits, state certificates, state
586	586	461approvals, and other requirements of law, but not including divisions of the state secretary’s
587	587	462office; (iii) provide technical assistance to municipalities interested in streamlining local
588	588	463permitting processes; (iv) review and approve or deny municipal priority development site
589	589	464proposals made pursuant to chapter 43D, and monitor the development of priority development 23 of 110
590	590	465sites; (v) subject to appropriation, award technical assistance grants pursuant to chapter 43D; and
591	591	466(vi) support the administration of the growth districts initiative as defined in chapter 43E. The
592	592	467permit regulatory office shall consult with the secretary of energy and environmental affairs, the
593	593	468secretary of housing and livable communities, and the secretary of transportation before
594	594	469approving or denying a proposed priority development site.
595	595	470 Within the permit regulatory office there shall be a regulatory ombudsman to address
596	596	471regulatory matters of interest to the business community. The regulatory ombudsman shall work
597	597	472in partnership with the state permitting ombudsman to provide assistance to businesses in the
598	598	473process of complying with state regulations and other requirements of law that affect businesses.
599	599	474The regulatory ombudsman shall facilitate communication between individual businesses and
600	600	475state agencies and provide periodic training to regulatory personnel in state agencies on how to
601	601	476identify the small business impacts of regulation, how to reduce those impacts and how to
602	602	477expedite and streamline the process or compliance.
603	603	478 The director of the permit regulatory office shall file an annual report with the house and
604	604	479senate committees on ways and means by January 1 on the activities of the permit regulatory
605	605	480office.
606	606	481 SECTION 30. Chapter 23A of the General Laws, as appearing in the 2022 Official
607	607	482Edition, is hereby amended by inserting after section 3L the following section:-
608	608	483 Section 3M. (a)(1) For the purposes of this section, “office” shall mean the Massachusetts
609	609	484office of business development established in section 1 of chapter 23A, or any constituent office
610	610	485thereof.  24 of 110
611	611	486 (2) There is hereby established a pilot program for a live theater tax credit for which a
612	612	487live theater company doing business with a Massachusetts-based theater venue, theater company,
613	613	488theater presenter or producer may be eligible. The credit shall be established to support the
614	614	489expansion of pre-Broadway productions, pre-off Broadway productions and national tour
615	615	490launches, as those terms are defined in paragraph (1) of subsection (dd) of section 6 of chapter 62
616	616	491and subsection (a) of section 38NN of chapter 63, and shall assist in the development of long run
617	617	492show development and growth.
618	618	493 (b)(1) The office, directly or through a constituent office, shall run a competitive grant
619	619	494program to award live theater tax credits. An applicant may only be awarded a tax credit if they
620	620	495meet the requisite criteria and qualifications for the credit as outlined in this section and
621	621	496subsection (dd) of chapter 62 of the General Laws or section 38NN of chapter 63. The office
622	622	497shall establish criteria for prioritization of credits, which may include anticipated economic
623	623	498impact and other factors at the discretion of the office. The total cumulative value of the credits
624	624	499authorized pursuant to this section and subsection (dd) of chapter 62 of the General Laws or
625	625	500section 38NNof chapter 63 shall not exceed $5,000,000 annually.
626	626	501 (2) An applicant for a live theater tax credit shall properly prepare, sign, and submit to the
627	627	502office an application for certification of the theater production. The application shall provide all
628	628	503information and data the office deems necessary for the evaluation and administration of the
629	629	504application, including, but not limited to, any information about the theater production company
630	630	505or its related partners or presenters and a specific Massachusetts live theater or musical
631	631	506production as well as such other information as the office, in its discretion, requires in order to
632	632	507evaluate and prioritize applications. The eligible theater production budget shall be not less than 25 of 110
633	633	508$100,000. The maximum credit for any production shall not be more than $5,000,000, or a lesser
634	634	509amount as determined by the office.
635	635	510 (3) The office shall review completed applications, determine whether they meet the
636	636	511requisite criteria and qualifications for certification, and award tax credits at their sole discretion.
637	637	512The office may issue a certification of the eligible theater production or presentation to the
638	638	513theater production company, co-producer or presenter and to the commissioner of revenue. The
639	639	514certification shall provide a unique identification number for the production and shall be a
640	640	515statement of conditional eligibility for the production.
641	641	516 (c) Upon completion of an eligible theater production for which a certification has been
642	642	517granted, the applicant shall properly prepare, sign, and submit to the office and the department of
643	643	518revenue a cost accounting in connection with the eligible theater production. The cost accounting
644	644	519shall contain a cost report and an accountant’s certification. In computing payroll costs,
645	645	520production and performance expenditures, and transportation expenditures for which a credit will
646	646	521be claimed, an eligible theater production shall subtract any state funds, state loans or state
647	647	522guaranteed loans. The office and commissioner of revenue may rely, without independent
648	648	523investigation, upon an accountant’s certification, in the form of an opinion, confirming the
649	649	524accuracy of the information included in the cost report. If the office or the department of revenue
650	650	525receives information that is materially inconsistent with representations made in an application,
651	651	526the office may rescind the certification.
652	652	527 (d) The office, in consultation with the commissioner of revenue, shall promulgate rules
653	653	528and regulations to carry out this section.
654	654	529 SECTION 31. Section 62 of said chapter 23A is hereby repealed. 26 of 110
655	655	530 SECTION 32. Subsection (a) of section 66 of chapter 23A of the General Laws, as most
656	656	531recently amended by section 98 of chapter 7 of the acts of 2023, is hereby further amended by
657	657	532striking out the last sentence and inserting in place thereof the following 2 sentences:- The
658	658	533mission of the commission shall be to enhance the economic vitality of rural communities, and to
659	659	534advance the health and well-being of rural residents. For purposes of this section and section
660	660	53566A, “rural community” shall mean a municipality with population density of less than 500
661	661	536persons per square mile, or a population of less than 7,000 persons, in each case as shown in the
662	662	537most recent U.S. decennial census.
663	663	538 SECTION 33. Said chapter 23A, as so appearing, is hereby further amended by inserting,
664	664	539after said section 66, the following new section:-
665	665	540 Section 66A. (a) The executive office of economic development shall administer a rural
666	666	541development program to promote economic opportunity and prosperity in rural communities.
667	667	542The program shall provide financial assistance on a competitive basis to municipalities or other
668	668	543public entities, community development corporations, or non-profit entities for infrastructure
669	669	544projects, downtown improvements and other projects that advance economic and community
670	670	545development, stable housing markets and other priorities identified by the rural policy advisory
671	671	546commission established in section 66.
672	672	547 (b) The secretary of economic development shall by guidelines or regulations establish an
673	673	548application process and criteria for prioritizing the distribution of financial assistance, taking into
674	674	549account the diversity of rural communities. The guidelines or regulations shall allow for joint
675	675	550applications by two or more rural communities for a single project serving those municipalities.  27 of 110
676	676	551 (c) The secretary of economic development shall report annually to the chairs of the
677	677	552senate and house committees on ways and means and the chairs of the joint committee on
678	678	553community development and small businesses on the activities and status of the program.
679	679	554 SECTION 34. Subsection (a) of section 69 of chapter 23A of the General Laws, as so
680	680	555appearing, is hereby amended by striking out, in lines 10 to 16, inclusive, the third sentence and
681	681	556inserting in place thereof the following sentence:- For the purposes of this section, the term
682	682	557“micro business” shall mean a business entity with: (i) a principal place of business in the
683	683	558commonwealth; (ii) 10 or fewer full-time employees; and (iii) annual revenue of not more than
684	684	559$250,000.
685	685	560 SECTION 35. Chapter 23I of the General Laws, as appearing in the 2022 official
686	686	561edition, is hereby amended by striking out section 1 and inserting in place thereof the following
687	687	562section:-
688	688	563 Section 1. The general court finds and declares that:
689	689	564 (1) research in the life sciences and regenerative and preventative medicine presents a
690	690	565significant opportunity of yielding fundamental biological knowledge from which may emanate
691	691	566therapies to relieve, on a large scale, human suffering from disease and injury;
692	692	567 (2) the extraordinary biomedical scientists working within institutions of higher
693	693	568education, research institutes, hospitals, and life sciences companies can contribute significantly
694	694	569to the welfare of mankind by performing outstanding research in these fields;
695	695	570 (3) promoting the health of residents of the commonwealth is a fundamental purpose of
696	696	571state government; 28 of 110
697	697	572 (4) promoting life sciences research to foster the development of the next generation of
698	698	573health-related innovations, to enhance the competitive position of the commonwealth in this vital
699	699	574sector of the economy, and to improve the quality and delivery of health care for the people of
700	700	575the commonwealth a clear public purpose and governmental function;
701	701	576 (5) public support for and promotion of the life sciences will benefit the commonwealth
702	702	577and its residents through improved health status and health outcomes, economic development,
703	703	578and contributions to scientific knowledge, and such research will lead to breakthroughs and
704	704	579improvements that might not otherwise be discovered due to the lack of existing market
705	705	580incentives, especially in the area of regenerative and preventative medicine, such as stem cell
706	706	581research;
707	707	582 (6) public support for, and promotion of, life sciences research has the potential to
708	708	583provide cures or new treatments for many debilitating diseases that cause tremendous human
709	709	584suffering and cost the commonwealth millions of dollars each year;
710	710	585 (7) it is imperative for the purposes of the commonwealth's competitiveness to invest in
711	711	586life sciences research, biotechnology, nanotechnology, bio-security, and health-related AI to
712	712	587leverage revenues and to encourage cooperation and innovation among public and private
713	713	588institutions involved in life sciences research and related applications;
714	714	589 (8) the purpose of this chapter is to continue the establishment of the Massachusetts Life
715	715	590Sciences Center, to grant that center the power to contract with other entities to receive other
716	716	591funds, and to disburse those funds consistent with the purpose of this chapter;
717	717	592 (9) the Massachusetts Life Sciences Center is intended to: (i) promote the best available
718	718	593research in life sciences disciplines through diverse institutions and to build upon existing 29 of 110
719	719	594strengths in the area of biosciences in order to spread the economic benefits across the
720	720	595commonwealth; and, (ii) foster improved health care outcomes in the commonwealth and the
721	721	596world; and
722	722	597 (10) the investments of the life sciences center are intended to support future statewide,
723	723	598comprehensive strategies to lead the nation in life sciences-related research, innovations and
724	724	599employment.
725	725	600 SECTION 36. Section 2 of said chapter 23I, as so appearing, is hereby amended by
726	726	601inserting after the definition of “equity investment” the following definition:-
727	727	602 “Health equity”, addressing the preventable disproportion and differences in the burden
728	728	603of disease, experienced by populations that have been disadvantaged by their social or economic
729	729	604status, geographic location or environment.
730	730	605 SECTION 37. Said section 2 of said chapter 23I, as so appearing, is hereby further
731	731	606amended by striking out the definition of “Life sciences” and inserting in place thereof the
732	732	607following definition:-
733	733	608 “Life sciences”, advanced and applied sciences that expand the understanding of human
734	734	609physiology and have the potential to lead to medical advances or therapeutic applications
735	735	610including, but not limited to, agricultural biotechnology, biogenerics, bioinformatics, biomedical
736	736	611engineering, biopharmaceuticals, biotechnology, biosecurity, life sciences related artificial
737	737	612intelligence, chemical synthesis, chemistry technology, diagnostics, genomics, image analysis,
738	738	613marine biology, marine technology, medical technology, medical devices, nanotechnology,
739	739	614natural product pharmaceuticals, proteomics, regenerative and preventative medicine, RNA
740	740	615interference, stem cell research and veterinary science. 30 of 110
741	741	616 SECTION 38. Section 3 of said chapter 23I, as so appearing, is hereby amended by
742	742	617striking out subsection (b) and inserting in place thereof the following subsection:-
743	743	618 (b) The center shall be governed and its corporate powers exercised by a board of
744	744	619directors consisting of 9 directors: 1 of whom shall be the secretary of administration and finance
745	745	620or their designee; 1 of whom shall be the secretary of economic development or their designee; 1
746	746	621of whom shall be the president of the University of Massachusetts or their designee; and 6 of
747	747	622whom shall be appointed by the governor: 1 of whom shall be a chief executive officer of a
748	748	623Massachusetts-based life sciences corporation that is a member of the board of directors of the
749	749	624Massachusetts Biotechnology Council, 1 of whom shall be a researcher involved in the
750	750	625commercialization of biotechnology, pharmaceuticals, medical technology or medical diagnostic
751	751	626products, 1 of whom shall have significant experience in the medical device sector and a member
752	752	627of the Massachusetts Medical Device Industry Council board of directors, 1 of whom shall have
753	753	628significant experience in the health equity subsector of the life sciences sector, 1 of whom shall
754	754	629have significant experience in the digital health subsector of the life sciences sector, and 1 of
755	755	630whom shall be a member of the board of the Massachusetts Health and Hospital Association.
756	756	631 Each appointed member shall serve a term of 5 years, except that in making their initial
757	757	632appointments, the governor shall appoint 1 director to serve for a term of 1 year, 1 director to
758	758	633serve for a term of 2 years, 1 director to serve for a term of 3 years, 1 director to serve for a term
759	759	634of 4 years. The secretary of the executive office of administration and finance and the secretary
760	760	635of the executive office of economic development, or their designees, shall serve as co-chairs of
761	761	636the board. Any person appointed to fill a vacancy in the office of an appointed director of the
762	762	637board shall be appointed in a like manner and shall serve for only the unexpired term of such 31 of 110
763	763	638director. Any director shall be eligible for reappointment. Any director may be removed from
764	764	639their appointment by the governor for cause.
765	765	640 SECTION 39. Said section 3 of said chapter 23I, as so appearing, is hereby further
766	766	641amended by striking out, in line 38, the word “Four” and inserting in place thereof the following
767	767	642word:- Six
768	768	643 SECTION 40. Said section 3 of said chapter 23I, as so appearing is hereby further
769	769	644amended by inserting after the word “center”, in line 71, the following words:- , unless the
770	770	645president, in their discretion, elects to appoint and employ a chief administrative and operational
771	771	646officer.
772	772	647 SECTION 41. Clause (9) of subsection (a) of section 4 of said chapter 23I, as so
773	773	648appearing, is hereby amended by striking out, in line 64, the word “Investment” and inserting in
774	774	649place thereof the following word:- Breakthrough.
775	775	650 SECTION 42. Said subsection (a) of said section 4 of said chapter 23I, as so appearing, is
776	776	651hereby amended by inserting, after clause (23), the following clause:-
777	777	652 (23A) to disburse, appropriate, grant, loan or allocate bond proceeds to institutions of
778	778	653higher education, nonprofit organizations, other public or quasi-public entities in the
779	779	654commonwealth and certified life sciences companies; provided, that eligible grantees shall
780	780	655include private businesses; provided further, that grants shall be awarded and administered
781	781	656consistent with the strategic goals and priorities of the center; provided further, that grants made
782	782	657for the purchase of equipment to be owned by, leased to or located within the premises of a
783	783	658private businesses shall be made in support of a partnership with an institution of higher
784	784	659education or nonprofit corporation with a mission of supporting the life sciences in the 32 of 110
785	785	660commonwealth; provided further, that a private university or business entity shall not be eligible
786	786	661for a grant unless the center has made a finding that a grant to such university or entity will result
787	787	662in a significant public benefit and the private benefit is incidental to a legitimate public purpose;
788	788	663and provided further, that grants shall be awarded in a manner that promotes geographic, social,
789	789	664racial and economic equity;.
790	790	665 SECTION 43. Clause (29) of said subsection (a) of said section 4 of said chapter 23I, as
791	791	666so appearing, is hereby further amended by striking out, in line 159, the word “Investment” and
792	792	667inserting in place thereof the following word:- Breakthrough
793	793	668 SECTION 44. Said subsection (a) of said section 4 of said chapter 23I, as so appearing, is
794	794	669hereby further amended by striking out clauses (31) and (32) and inserting in place thereof the
795	795	670following 3 clauses:-
796	796	671 (31) to track and report to the general court on federal initiatives that have an impact on
797	797	672life sciences companies doing business in the commonwealth;
798	798	673 (32) to create award programs to acknowledge successful companies, public and private
799	799	674institutions and programs in industry-specific areas, as determined by the center; and
800	800	675 (33) to convene an advisory board as may be necessary in its judgment to carry out the
801	801	676purposes of this act.
802	802	677 SECTION 45. Subsection (c) of section 5 of said chapter 23I, as so appearing, is hereby
803	803	678amended by striking out, in line 64, the word “Investment” and inserting in place thereof the
804	804	679following word:- Breakthrough. 33 of 110
805	805	680 SECTION 46. Subsection (d) of said section 5 of said chapter 23I, as so appearing, is
806	806	681hereby further amended by striking out, in line 92, the figure “$30,000,000” and inserting in
807	807	682place thereof the following figure:- $50,000,000.
808	808	683 SECTION 47. Clause (1) of subsection (e) of section 5 of said chapter 23I, as so
809	809	684appearing, is hereby amended by striking out, in line 107, the figure “5” and inserting in place
810	810	685thereof the following figure:- 3.
811	811	686 SECTION 48. Clause (2) of subsection (e) section 5 of said chapter 23I, as so appearing,
812	812	687is hereby further amended by striking out, in line 120, the word “shall” and inserting in place
813	813	688thereof the following word:- may.
814	814	689 SECTION 49. Said chapter 23I, as so appearing, is hereby further amended by striking
815	815	690out section 6 and inserting in place thereof the following section:-
816	816	691 Section 6. (a) There shall be established and placed within the center a fund to be known
817	817	692as the Massachusetts Life Sciences Breakthrough Fund, hereinafter in this section referred to as
818	818	693the fund, to finance the activities of the center. The fund shall be credited with (i) any
819	819	694appropriations or other monies authorized by the general court and specifically designated to be
820	820	695credited thereto; (ii) additional funds subject to the direction and control of the center; (iii)
821	821	696pension funds; (iv) federal grants or loans; (v) royalties or private investment capital which may
822	822	697properly be applied in furtherance of the objectives of the fund; (iv) any proceeds from the sale
823	823	698of qualified investments secured or held by the fund; (v) fees and charges imposed relative to the
824	824	699making of qualified investments as defined by the center, secured or held by the fund and (vi)
825	825	700any other monies which may be available to the center for the purposes of the fund from any
826	826	701other source or sources. Any funds deposited in the fund and shall be available to the center for 34 of 110
827	827	702the purposes described in this section, without further appropriation. All available monies in the
828	828	703fund that are unexpended at the end of each fiscal year shall not revert to the General Fund and
829	829	704shall be made available for expenditure in the subsequent fiscal year.
830	830	705 (b) The center shall invest and reinvest the fund and the income thereof only as
831	831	706follows:
832	832	707 (1) making qualified investments pursuant to subsection (c);
833	833	708 (2) defraying the ordinary and necessary expenses of administration and operation
834	834	709associated with the center; provided, however, that said administrative and operational expenses
835	835	710shall not exceed 15 per cent of the maximum amount authorized to be expended from the fund in
836	836	711a fiscal year;
837	837	712 (3) investing any funds not required for immediate disbursement in the purchase of such
838	838	713securities as may be lawful investments for fiduciaries in the commonwealth;
839	839	714 (4) paying binding obligations associated with such qualified investments which shall be
840	840	715secured by the fund as the same become payable; or
841	841	716 (5) paying principal or interest on qualified investments secured by the fund or paying
842	842	717any redemption premium required to be paid when such qualified investments shall be redeemed
843	843	718prior to maturity; provided, however, that monies in the fund shall not be withdrawn at any time
844	844	719in such an amount as would reduce the amount of the fund to less than the minimum requirement
845	845	720thereof established by the board, except for the purpose of paying binding obligations associated
846	846	721with qualified investments which shall be secured by the fund as the same become payable. 35 of 110
847	847	722 (c) The fund shall be held and applied by the center, subject to the approval of the
848	848	723board, to make qualified investments, grants, research and other funding and loans designed to
849	849	724advance the following public purposes for the life sciences in the commonwealth:
850	850	725 (1) to stimulate increased financing for the expansion of research and development by
851	851	726leveraging private financing for highly productive state-of-the-art research and development
852	852	727facilities, equipment and instrumentation and by providing financing related thereto including,
853	853	728but not limited to, financing for the construction or expansion of such new facilities;
854	854	729 (2) to make targeted investments, including research funding, proof of concept funding
855	855	730and funding for the development of devices, drugs or therapeutics and to promote manufacturing
856	856	731activities for new or existing advanced technologies and life sciences research; provided that
857	857	732funding provided for the purchase of equipment to be owned by, leased to or located within the
858	858	733premises of a private businesses shall be made in support of a partnership with an institution of
859	859	734higher education or nonprofit corporation with a mission of supporting the life sciences in the
860	860	735commonwealth; provided further, that a private university or business entity shall not be eligible
861	861	736for funding unless the center has made a finding that such funding will result in a significant
862	862	737public benefit and the private benefit is incidental to a legitimate public purpose; and provided
863	863	738further, that grants shall be awarded in a manner that promotes geographic, social, racial and
864	864	739economic equity.
865	865	740 (3) to make matching grants to colleges, universities, independent research institutions,
866	866	741nonprofit entities, public instrumentalities, companies and other entities in connection with
867	867	742support from the federal government, industry and other grant-funding sources related to the 36 of 110
868	868	743expansion of research and development and to increase and strengthen economic development,
869	869	744employment opportunities and commercial and industrial sectors in the field of life sciences;
870	870	745 (4) to provide bridge financing to colleges, universities, independent research institutions,
871	871	746nonprofit entities, public instrumentalities, companies and other entities for the receipt of grants
872	872	747as described in clause (3) awarded or to be awarded by the federal government, industry or other
873	873	748sources;
874	874	749 (5) to provide fellowships, co-ops, high school internships, for which additional
875	875	750consideration shall be given to minority students at schools where at least 80 per cent of the
876	876	751student population is eligible for free or reduced lunch, college internships, for which additional
877	877	752consideration shall be given to minority students enrolled full-time or part-time at a community
878	878	753college, loans and grants;
879	879	754 (6) to provide workforce training grants to prepare individuals for life sciences careers;
880	880	755 (7) to provide funding for development, coordination and marketing of higher education
881	881	756programs; and
882	882	757 (8) to make qualified grants to certified life sciences companies for site remediation,
883	883	758preparation and ancillary infrastructure improvement projects;
884	884	759 (d) Proceeds of the fund may be used by the center to fund life sciences initiatives
885	885	760including but not limited to:
886	886	761 (1) international trade initiatives; 37 of 110
887	887	762 (2) qualified grants and equity investments to further workforce development and
888	888	763education in the life sciences and to promote a diverse life sciences workforce in the
889	889	764commonwealth;
890	890	765 (3) activities that facilitate the transfer of technology from the commonwealth's research
891	891	766institutions to the commonwealth's life science industries, for productive use by such industries
892	892	767and to make targeted investments in proof of concept funding for emerging technologies;
893	893	768 (4) a program to promote the research and development of plant-made pharmaceuticals
894	894	769and industrial products through field trials, in collaboration with the department of agricultural
895	895	770resources;
896	896	771 (5) initiatives to promote the research, development, adoption and productive application
897	897	772of artificial intelligence within the commonwealth’s life science industries;
898	898	773 (6) initiatives to promote health equity, including programs that help to identify and
899	899	774address preventable disproportion and differences in the burden of disease, or opportunities to
900	900	775achieve optimal health, experienced by populations that have been disadvantaged by their social
901	901	776or economic status, geographic location, or environment;
902	902	777 (7) initiatives to promote the efficient collection, storage, and sharing of biological
903	903	778samples and health information to assist with research and development of new treatments for
904	904	779disease or otherwise improve patient outcomes;
905	905	780 (8) initiatives to promote biomanufacturing and supply chain resiliency in the life
906	906	781sciences in the commonwealth;
907	907	782 (9) initiatives to promote diversity and equity in life sciences entrepreneurship; and 38 of 110
908	908	783 (10) a program to make qualified equity investments in early-stage life sciences
909	909	784companies and enterprises seeking to raise seed capital; provided, however, that said qualified
910	910	785equity investments shall not exceed $250,000 in any 1 enterprise. The center shall not make such
911	911	786qualified equity investments unless said investment has been approved by a majority vote of the
912	912	787board; the recipient is a life sciences company certified pursuant to section 5; and the center
913	913	788finds, to the extent possible, that a definite benefit to the commonwealth's economy may
914	914	789reasonably be expected from said qualified investment. In evaluating a request or application for
915	915	790funding, the center shall consider whether:
916	916	791 (i) the proceeds of the equity investment shall only be used to cover the seed capital
917	917	792needs of the enterprise except as hereinafter authorized;
918	918	793 (ii) the enterprise has a reasonable chance of success;
919	919	794 (iii) the center's participation is necessary to the success of the enterprise because funding
920	920	795for the enterprise is unavailable in the traditional capital markets or contingent upon matching
921	921	796funds, or because funding has been offered on terms that would substantially hinder the success
922	922	797of the enterprise;
923	923	798 (iv) the enterprise has reasonable potential to create a substantial amount of primary
924	924	799employment in the commonwealth;
925	925	800 (v) the enterprise’s principals have made or are prepared to make a substantial financial
926	926	801and time commitment to the enterprise;
927	927	802 (vi) the securities to be purchased shall be qualified securities; 39 of 110
928	928	803 (vii) there shall be a reasonable possibility that the center shall, at a minimum, recoup its
929	929	804initial investment;
930	930	805 (viii) binding commitments have been made to the center by the enterprise for adequate
931	931	806reporting of financial data to the center, which shall include a requirement for an annual or other
932	932	807periodic audit of the books of the enterprise, and for such control on the part of the center as the
933	933	808board shall consider prudent over the management of the enterprise, to protect the investment of
934	934	809the center including the board's right to access, without limitation, financial and other records of
935	935	810the enterprise; and
936	936	811 (ix) a reasonable effort has been made to find a professional investor to invest in the
937	937	812enterprise and such effort was unsuccessful.
938	938	813 (e) The center shall not make a qualified investment pursuant to clause (1) of
939	939	814subsection (b) unless:
940	940	815 (1) said investment has been approved by a majority vote of the board;
941	941	816 (2) the recipient is a certified life sciences company pursuant to section 5 or a project or
942	942	817initiative listed in subsection (d);
943	943	818 (3) the center finds, to the extent possible, that a definite benefit to the commonwealth's
944	944	819economy may reasonably be expected from said qualified investment; provided, further, that in
945	945	820evaluating a request or application for funding, the center shall consider the following:
946	946	821 (i) the appropriateness of the project;
947	947	822 (ii) whether the project has significant potential to expand employment; 40 of 110
948	948	823 (iii) the project’s potential to enhance technological advancements;
949	949	824 (iv) the project's potential to lead to a breakthrough medical treatment for a particular
950	950	825disease or medical condition;
951	951	826 (v) the project's potential for leveraging additional funding or attracting resources to the
952	952	827commonwealth;
953	953	828 (vi) the project's potential to promote manufacturing in the commonwealth; and
954	954	829 (vii) evidence of potential royalty income and contractual means to recapture such
955	955	830income for the purposes of this chapter, as the center considers appropriate;
956	956	831 (4) to the extent said investment is a capital investment made pursuant to clause (8) of
957	957	832subsection (c), the investment has been approved by the secretary of the executive office of
958	958	833administration and finance upon request of the center; provided, however, that said request shall
959	959	834be submitted to the secretary in writing and shall, include but not be limited to:
960	960	835 (i) a description of the project or program to be funded;
961	961	836 (ii) the economic benefits to the commonwealth which can reasonably be expected from
962	962	837said project or program;
963	963	838 (iii) a copy of the proposed contract or other document executing the transaction between
964	964	839the center and the recipient of the funds;
965	965	840 (iv) a description of the contractual or other legal remedies available to the center upon
966	966	841non-performance of the contract or other document executing the transaction by the recipient 41 of 110
967	967	842including, but not limited to, any provisions for restitution or reimbursement of the funds
968	968	843granted, loaned or otherwise invested in or with the recipient; and
969	969	844 (v) any other information as the secretary may determine; and
970	970	845 (5) said qualified investment conforms with the rules approved by the board.
971	971	846 Said rules shall set the terms and conditions for investments which shall constitute
972	972	847qualified investments including, but not limited to, loans, guarantees, loan insurance or
973	973	848reinsurance, equity investments, grants awarded pursuant to clause (3) of subsection (c), other
974	974	849financing or credit enhancing devices, as established by the center directly or on its own behalf
975	975	850or in conjunction with other public instrumentalities, or private institutions or the federal
976	976	851government. Said rules shall provide that qualified investments made pursuant to clauses (1) and
977	977	852(2) of said subsection (c) shall involve a transaction with the participation of at least 1 at-risk
978	978	853private party.
979	979	854 Said rules shall establish the terms, procedures, standards and conditions which the center
980	980	855shall employ to identify qualified applications, process applications, make investment
981	981	856determinations, safeguard the fund, advance the objective of increasing employment
982	982	857opportunities, oversee the progress of qualified investments and secure the participation of other
983	983	858public instrumentalities, private institutions or the federal government in such qualified
984	984	859investments. Said rules shall provide for negotiated intellectual property agreements between the
985	985	860center and a qualified investment recipient which shall include the terms and conditions by
986	986	861which the fund's support may be reduced or withdrawn.
987	987	862 (f) The center may solicit investments by private institutions or investors in the
988	988	863activities of the fund and may reach agreements with such private institutions or investors 42 of 110
989	989	864regarding the terms of any such investments including, but not limited to, the rights of such
990	990	865investors to participate in the income or appropriation of the fund. To further the objective of
991	991	866securing investments by private institutions or investors in the activities of the fund pursuant to
992	992	867the preceding sentence, the center may develop a proposal creating a separate investment entity
993	993	868which shall permit the commingling of the fund's resources with the maximum participation by
994	994	869such private institutions or investors in a manner consistent with the public purpose of the fund
995	995	870and under the terms and conditions established to protect and preserve the assets of the fund.
996	996	871 (g) Copies of the approved rules, and any modifications, shall be submitted to the
997	997	872clerks of the house of representatives and the senate, who shall forward the same to the house
998	998	873and senate committees on ways and means and the joint committee on economic development
999	999	874and emerging technologies.
1000	1000	875 (h) Qualified investment transactions made by the center pursuant to this section shall
1001	1001	876not, except as specified in this chapter, be subject to chapter 175, or any successor thereto, and
1002	1002	877shall be payable solely from the Massachusetts Life Sciences Breakthrough Fund established by
1003	1003	878this section and shall not constitute a debt or pledge of the full faith and credit of the
1004	1004	879commonwealth, the center or any subdivision of the commonwealth.
1005	1005	880 (i) The center shall not make expenditure from or commitment of the assets of the
1006	1006	881fund including, but not limited to, the making of qualified investments secured by the fund, if
1007	1007	882following the making of said qualified investment, the amount of the fund shall be less than the
1008	1008	883minimum requirement established by the board.
1009	1009	884 SECTION 50. Subsection (a) of section 7 of said chapter 23I, as so appearing, is hereby
1010	1010	885amended by adding the following sentence:- The center may in its discretion transfer funds from 43 of 110
1011	1011	886the Life Sciences Breakthrough Fund established under section 6 to the Dr. Craig C. Mello Small
1012	1012	887Business Equity Investment Fund to advance the purposes of this section.
1013	1013	888 SECTION 51. Subsection (a) of section 8 of said chapter 23I, as so appearing, is hereby
1014	1014	889amended by adding the following sentence:- The center may in its discretion transfer funds from
1015	1015	890the Life Sciences Breakthrough Fund established under section 6 to the Dr. Judah Folkman
1016	1016	891Higher Education Grant Fund to advance the purposes of this section.
1017	1017	892 SECTION 52. Sections 9 and 10 of chapter 23I of the General Laws are hereby repealed.
1018	1018	893 SECTION 53. Section 12 of said chapter 23I is hereby repealed.
1019	1019	894 SECTION 54. Section 15 of said chapter 23I, as so appearing, is hereby amended by
1020	1020	895striking out the words “October 1”, in line 18, and inserting in place thereof the following
1021	1021	896words:- December 31.
1022	1022	897 SECTION 55. Section 1 of chapter 23J of the General Laws, as appearing in the 2022
1023	1023	898Official Edition, is hereby amended by inserting after the definition of “Clean energy research”
1024	1024	899the following 3 definitions:-
1025	1025	900 “Climatetech”, clean energy, other advanced, and applied technologies that contribute to
1026	1026	901the decarbonization of the economy, reduce and mitigate greenhouse gas emissions, or mitigate
1027	1027	902the impacts of climate change through adaptation, resiliency and environmental sustainability.
1028	1028	903 “Climatetech company”, a business corporation, partnership, firm, unincorporated
1029	1029	904association or other entity engaged in research, development, innovation, manufacturing,
1030	1030	905deployment or commercialization of climatetech technologies in the commonwealth and any 44 of 110
1031	1031	906affiliate thereof, which is, or the members of which are, subject to taxation under chapter 62, 63,
1032	1032	90764H or 64I.
1033	1033	908 “Climatetech research”, clean energy research, advanced, and applied research in new
1034	1034	909climatetech technologies.
1035	1035	910 SECTION 56. Subsection (a) of section 2 of said chapter 23J, as so appearing, is hereby
1036	1036	911amended by striking out, in the third paragraph, the words “clean energy”, each time they appear,
1037	1037	912and inserting in place thereof the following word:- climatetech.
1038	1038	913 SECTION 57. Said subsection (a) of said section 2 of said chapter 23J, as so appearing, is
1039	1039	914hereby further amended by striking out the word “clean”, in line 32, and inserting in place
1040	1040	915thereof the following word:- climatetech.
1041	1041	916 SECTION 58. Subsections (b) and (e) of said section 2 of said chapter 23J, as so
1042	1042	917appearing, is hereby amended by striking out the words “clean energy”, each time they appear,
1043	1043	918and inserting in place thereof the following word:- climatetech.
1044	1044	919 SECTION 59. Subsection (a) of section 3 of said chapter 23J, as so appearing, is hereby
1045	1045	920amended by striking out the words “clean energy”, each time they appear, and inserting in place
1046	1046	921thereof the following word:- climatetech.
1047	1047	922 SECTION 60. Section 5 of said chapter 23J, as so appearing, is hereby amended by
1048	1048	923striking out the words “clean energy”, each time they appear, and inserting in place thereof the
1049	1049	924following word:- climatetech. 45 of 110
1050	1050	925 SECTION 61. Section 7 of said chapter 23J, as so appearing, is hereby amended by
1051	1051	926striking out the words “clean energy”, each time they appear, and inserting in place thereof the
1052	1052	927following word:- climatetech.
1053	1053	928 SECTION 62. Section 8 of said chapter 23J, as so appearing, is hereby amended by
1054	1054	929striking out the words “clean energy”, each time they appear, and inserting in place thereof the
1055	1055	930following word:- climatetech.
1056	1056	931 SECTION 63. Subsections (b) and (c) of said section 9 of said chapter 23J, as so
1057	1057	932appearing, is hereby amended by inserting after the words “renewable energy”, each time they
1058	1058	933appear, the following words:- and climatetech.
1059	1059	934 SECTION 64. Said subsection (c) of said section 9 of said chapter 23J, as so appearing, is
1060	1060	935hereby further amended by inserting after the words “clean energy”, each time they appear, the
1061	1061	936following words:- and climatetech.
1062	1062	937 SECTION 65. Subsection (d) of said section 9 of said chapter 23J, as so appearing, is
1063	1063	938hereby amended by striking out, in lines 78 to 87, clauses (i) through (v), inclusive, and inserting
1064	1064	939in place thereof the following clauses:-
1065	1065	940 (i) the growth of the renewable energy-provider and climatetech industry; (ii) the use of
1066	1066	941renewable energy by electricity customers in the commonwealth; (iii) public education and
1067	1067	942training regarding renewable energy and climatetech including, but not limited to, promoting
1068	1068	943programs and investments that lead to pathways toward economic self-sufficiency for low- and
1069	1069	944moderate-income individuals and communities in the clean energy and climatetech industry; (iv)
1070	1070	945product and market development; (v) pilot and demonstration projects and other activities 46 of 110
1071	1071	946designed to increase the use and affordability of renewable energy and climatetech resources by
1072	1072	947and for consumers in the commonwealth;
1073	1073	948 SECTION 66. Subsection (e) of said section 9 of said chapter 23J, as so appearing, is
1074	1074	949hereby amended by inserting after the words “renewable energy”, each time they appear, the
1075	1075	950following words:- and climatetech.
1076	1076	951 SECTION 67. Subsection (f) of said section 9 of said chapter 23J, as so appearing, is
1077	1077	952hereby amended by striking out, in line 123, the word “projects.” and inserting in place thereof
1078	1078	953the following words:- projects; climatetech technologies eligible for assistance shall be
1079	1079	954consistent with the definition of climatetech provided in Section 1 of this chapter.
1080	1080	955 SECTION 68. Said subsection (f) of said section 9 of said chapter 23J, as so appearing, is
1081	1081	956hereby further amended by inserting, in line 134, after the words “renewable energy”, the
1082	1082	957following words:- and climatetech.
1083	1083	958 SECTION 69. Clause (2) of subsection (b) of section 9A of said chapter 23J, as so
1084	1084	959appearing, is hereby amended by striking out, in line 24, the words “clean energy” and inserting
1085	1085	960in place thereof the following word:- climatetech.
1086	1086	961 SECTION 70. Said subsection (b) of said section 9A of said chapter 23J, as so
1087	1087	962appearing, is hereby amended by striking out clause (12), and inserting in place thereof the
1088	1088	963following 3 clauses:-
1089	1089	964 (12) promote jobs, economic and workforce development through capital grants to
1090	1090	965companies and governmental entities for the purpose of supporting and stimulating research, and 47 of 110
1091	1091	966development, innovation, manufacturing, commercialization and deployment of offshore wind in
1092	1092	967the commonwealth;
1093	1093	968 (13) provide for the necessary and reasonable administrative and personnel costs of the
1094	1094	969center or of the executive office of energy and environmental affairs related to administering the
1095	1095	970fund; and
1096	1096	971 (14) otherwise further the public purposes set forth in this section.
1097	1097	972 SECTION 71. Subsection (e) of said section 9A of said chapter 23J, as so appearing, is
1098	1098	973hereby amended by inserting, in line 132, after the word “energy” the following words:- ,
1099	1099	974climatetech,.
1100	1100	975 SECTION 72. Section 10 of said chapter 23J, as so appearing, is hereby amended by
1101	1101	976striking out the words “clean energy”, each time they appear, and inserting in place thereof the
1102	1102	977following word:- climatetech.
1103	1103	978 SECTION 73. Section 13 of said chapter 23J, as so appearing, is hereby amended by
1104	1104	979striking out the words “clean energy”, each time they appear, and inserting in place thereof the
1105	1105	980following word:- climatetech.
1106	1106	981 SECTION 74. Section 15 of said chapter 23J, as so appearing, is hereby amended by
1107	1107	982striking out the words “clean energy”, each time they appear, and inserting in place thereof the
1108	1108	983following word:- climatetech.
1109	1109	984 SECTION 75. Subsection (b) of section 15 of said chapter 23J, as so appearing, is hereby
1110	1110	985amended by striking out, in lines 47 to 50, inclusive, the words “and (x) providing for the
1111	1111	986necessary and reasonable administrative and personnel costs of the center or of the executive 48 of 110
1112	1112	987office of energy and environmental affairs related to administering the fund”, and inserting in
1113	1113	988place thereof the following 2 clauses:-
1114	1114	989 (x) promoting jobs, economic and workforce development through capital grants to
1115	1115	990companies and governmental entities for the purpose of supporting and stimulating research, and
1116	1116	991development, innovation, manufacturing, commercialization and deployment of climatetech
1117	1117	992technologies in the commonwealth; and
1118	1118	993 (xi) providing for the necessary and reasonable administrative and personnel costs of the
1119	1119	994center or of the executive office of energy and environmental affairs related to administering the
1120	1120	995fund.
1121	1121	996 SECTION 76. Said chapter 23J, as so appearing, is hereby further amended by adding the
1122	1122	997following section:-
1123	1123	998 Section 16. (a) There shall be established and placed within the center a Massachusetts
1124	1124	999climatetech industry tax incentive program that shall be administered by the center. The purpose
1125	1125	1000of the program shall be to develop and expand climatetech industry-related employment
1126	1126	1001opportunities in the commonwealth and to promote climatetech related economic development in
1127	1127	1002the commonwealth by supporting and stimulating research, development, innovation,
1128	1128	1003manufacturing and deployment in the climatetech sector. Certified climatetech companies shall
1129	1129	1004be eligible for participation in the program.
1130	1130	1005 (b) The center may, upon a majority vote of the board, certify a climatetech company as a
1131	1131	1006climatetech company upon: (i) the timely receipt, as determined by the center, of a certification
1132	1132	1007proposal supported by independently verifiable information, signed under the pains and penalties
1133	1133	1008of perjury by a person expressly authorized to contract on behalf of the climatetech company and 49 of 110
1134	1134	1009shall include, but not be limited to, an estimate of the projected new state revenue the climatetech
1135	1135	1010company expects to generate during the period for which the company seeks certification,
1136	1136	1011together with a plan that shall include, but not be limited to: (1) precise goals and objectives, by
1137	1137	1012which the climatetech company proposes to achieve the projected new state revenue; (2) an
1138	1138	1013estimate of the number of permanent full-time employees to be hired or retained; (3) an estimate
1139	1139	1014of the year in which the company expects to hire or retain the employees; (4) an estimate of the
1140	1140	1015projected average salaries of said employees; (5) an estimate of the projected taxable income
1141	1141	1016pursuant to chapter 62 generated by said employees; (6) an estimate of the methods by which the
1142	1142	1017company shall obtain new employees and pursue a diverse workforce; and (7) if applicable, an
1143	1143	1018estimate of the company's planned capital investment in the commonwealth; and (ii) findings
1144	1144	1019made by the center, based on the certification proposal, documents submitted therewith and any
1145	1145	1020additional investigation by the center that shall be incorporated in its approval, that: (1) the
1146	1146	1021climatetech company is likely to contribute substantially to research, development, innovation,
1147	1147	1022manufacturing, commercialization or deployment of  climatetech  in the commonwealth; (2) the
1148	1148	1023climatetech company has a substantial likelihood of meeting all statutory requirements and any
1149	1149	1024other criteria that the center may prescribe including, but not limited to, criteria in the following
1150	1150	1025areas: (A) leveraging additional funding or attracting additional resources to the commonwealth;
1151	1151	1026(B) increasing research, development, innovation, manufacturing, commercialization or
1152	1152	1027deployment of climate technologies within the commonwealth; and (C) creating employment in
1153	1153	1028the commonwealth; and (3) the climatetech company has a substantial likelihood of meeting its
1154	1154	1029state revenue, employment growth and applicable capital investment projections, as specified in
1155	1155	1030the certification proposal, over the period for which it receives benefits.  50 of 110
1156	1156	1031 (c)(1) Certification granted pursuant to subsection (b) shall be valid for 5 years starting
1157	1157	1032with the tax year in which certification is granted. Each certified climatetech company shall file
1158	1158	1033an annual report with the center certifying whether it has met the specific targets established in
1159	1159	1034the proposal pursuant to clause (i) of subsection (b) and, if not, detailing its progress towards
1160	1160	1035those targets.
1161	1161	1036 (2) The certification of a climatetech company may be revoked by the center after an
1162	1162	1037investigation by the center and a determination that the climatetech company is in material
1163	1163	1038noncompliance with its certification proposal; provided, however, that the center shall review
1164	1164	1039said certified climatetech company at least annually. Revocation shall take effect on the first day
1165	1165	1040of the tax year in which the center determines the certified climatetech company to be in material
1166	1166	1041noncompliance. The commissioner of revenue shall, as of the effective date of the revocation,
1167	1167	1042disallow any credits allowed by the original certification of tax benefits under this section. The
1168	1168	1043commissioner of revenue shall issue regulations to establish a process to recapture the value of
1169	1169	1044any credits allowed by the certification under this section. For the purposes of this paragraph,
1170	1170	1045“material noncompliance” shall mean the failure of a certified climatetech company to
1171	1171	1046substantially achieve the new state revenue, job growth and capital investment projections set
1172	1172	1047forth in its certification proposal or any other act, omission or misrepresentation by the certified
1173	1173	1048climatetech company that frustrates the public purpose of the Massachusetts climatetech industry
1174	1174	1049tax incentive program.
1175	1175	1050 (3) Nothing in this subsection shall limit any legal remedies available to the
1176	1176	1051commonwealth against any certified climatetech company.    51 of 110
1177	1177	1052 (d) The center, in consultation with the department of revenue, may annually authorize
1178	1178	1053incentives, including those established in subsections (ee) and (ff) of section 6 of chapter 62,
1179	1179	1054subsection (j) of section 38M of chapter 63, section 38OO of said chapter 63, section 38PP of
1180	1180	1055said chapter 63, section 38QQ of said chapter 63, the second paragraph of subsection (c) of
1181	1181	1056section 42B of said chapter 63, and subsection (yy) of section 6 of chapter 64H that shall not
1182	1182	1057exceed $30,000,000 annually. The center, in consultation with the department of revenue, may
1183	1183	1058limit the incentives to a specific dollar amount or time duration or in any other manner deemed
1184	1184	1059appropriate by the department of revenue; provided, however, that the department of revenue
1185	1185	1060shall only allocate the incentives among certified climatetech companies.
1186	1186	1061  The center, in consultation with the department of revenue, shall provide an estimate to
1187	1187	1062the secretary of administration and finance of the tax cost of extending benefits to a proposed
1188	1188	1063project before certification, as approved by the commissioner of revenue, based on reasonable
1189	1189	1064projections of project activities and costs. Tax incentives shall not be available to a certified
1190	1190	1065climatetech company unless expressly granted by the secretary of administration and finance in
1191	1191	1066writing.
1192	1192	1067 SECTION 77. Section 18 of chapter 23N, as most recently amended by section 137 of
1193	1193	1068chapter 7 of the acts of 2023, is hereby further amended by striking out subsection (b) and
1194	1194	1069inserting in place thereof the following subsection:-
1195	1195	1070 (b) The fund shall be administered by the secretary of economic development. Money in
1196	1196	1071the fund shall be competitively granted pursuant to existing workforce development programs
1197	1197	1072that develop and strengthen workforce opportunities for low-income communities or vulnerable
1198	1198	1073youth and young adults in the commonwealth, including providing opportunities and strategies to 52 of 110
1199	1199	1074promote stable employment and wage growth, or competitively granted to eligible recipients
1200	1200	1075described in subsection (c).
1201	1201	1076 SECTION 78. Subsection (c) of said section 18 of said chapter 23N of the General Laws,
1202	1202	1077as so appearing, is hereby further amended by striking out, in lines 22 to 24, the words “and (iv)
1203	1203	1078provide English language learning programs to promote access to the workforce” and inserting in
1204	1204	1079place thereof the following words:- (iv) provide English language learning programs to promote
1205	1205	1080access to the workforce; or (v) facilitate work permits, professional credentialing, or other
1206	1206	1081workforce opportunities for non-citizens permanently residing under color of law or otherwise
1207	1207	1082lawfully present in the commonwealth
1208	1208	1083 SECTION 79. Subsection (b) of section 29K of chapter 29 of the General Laws, as
1209	1209	1084appearing in the 2022 Official Edition, is hereby amended by adding, in line 26, the following
1210	1210	1085sentence:-
1211	1211	1086 Notwithstanding the requirements of any other chapter of the General Laws, the board of
1212	1212	1087directors of a state authority may meet independently of management or in executive session to
1213	1213	1088discuss matters pertaining to the audit or compensation committees.
1214	1214	1089 SECTION 80. Section 1 of chapter 30B of the General Laws, as so appearing, is hereby
1215	1215	1090amended by adding the following subsection:-
1216	1216	1091 (g) Notwithstanding section 39M of chapter 30, or any general or special law to the
1217	1217	1092contrary, a governmental body may procure (i) broadband internet service, (ii) the design,
1218	1218	1093installation, maintenance and operation of fiber optic cables and other equipment to provide
1219	1219	1094broadband internet service to a public building or buildings, and (iii) the design, installation,
1220	1220	1095maintenance and operation of a wireless communication network for a public building or public 53 of 110
1221	1221	1096land, or any combination of the foregoing, in a single procurement conducted in accordance with
1222	1222	1097section 5 of this chapter. All such fiber optic cables, wireless network equipment and other
1223	1223	1098physical improvements designed, installed, maintained and operated pursuant to such
1224	1224	1099procurement shall be considered supplies.
1225	1225	1100 SECTION 81. Section 6 of Chapter 40A of the General Laws, as appearing in the 2022
1226	1226	1101Official Edition, is hereby amended by striking out, in lines 26 to 32, inclusive, the second
1227	1227	1102paragraph and inserting in place thereof the following paragraph:-
1228	1228	1103 A zoning ordinance or by-law shall provide that construction or operations under a
1229	1229	1104building permit shall conform to any subsequent amendment of the ordinance or by-law unless
1230	1230	1105the use or construction is commenced within a period of not more than 12 months after the
1231	1231	1106issuance of the permit and, in cases involving construction, unless such construction is continued
1232	1232	1107through to completion as continuously and expeditiously as is reasonable. Construction or
1233	1233	1108operations under a special permit issued pursuant to section 9 of this chapter, or site plan
1234	1234	1109approval pursuant to the local ordinance or by-law, shall conform to any subsequent amendment
1235	1235	1110of the zoning ordinance or by-law or of any other local land use regulations unless the use or
1236	1236	1111construction is commenced within a period of 3 years after the issuance of the special permit or
1237	1237	1112site plan approval; and, in cases involving construction, unless such construction is continued
1238	1238	1113through to completion as continuously and expeditiously as is reasonable. For the purpose of the
1239	1239	1114prior sentence, construction involving the redevelopment of previously disturbed land shall be
1240	1240	1115deemed to have commenced upon substantial investment in site preparation or infrastructure
1241	1241	1116construction, and construction of developments intended to proceed in phases shall proceed
1242	1242	1117expeditiously, but not continuously, among phases. 54 of 110
1243	1243	1118 SECTION 82. Section 59 of chapter 40 of the General Laws, as appearing in the 2022
1244	1244	1119Official Edition, is hereby amended by striking out, in lines 4 to 6, inclusive, the words “ and
1245	1245	1120pursuant to regulations issued by the economic assistance coordinating council established under
1246	1246	1121section 3B of chapter 23A,”.
1247	1247	1122 SECTION 83. Said section 59 of said chapter 40, as so appearing, is hereby further
1248	1248	1123amended by striking out subsection (i) and inserting in place thereof the following subsection:-
1249	1249	1124(i) includes a description of the parcels to be included in the agreement;.
1250	1250	1125 SECTION 84. Said section 59 of said chapter 40, as so appearing, is hereby further
1251	1251	1126amended by striking out, in line 30, the words “within such TIF area”.
1252	1252	1127 SECTION 85. Said section 59 of said chapter 40, as so appearing, is hereby further
1253	1253	1128amended by striking out, in lines 32 to 33, the words “as required by said regulations”.
1254	1254	1129 SECTION 86. Said section 59 of said chapter 40, as so appearing, is hereby further
1255	1255	1130amended by striking out subsection (vii).
1256	1256	1131 SECTION 87. Said section 59 of said chapter 40, as so appearing, is hereby further
1257	1257	1132amended by striking out, in line 90, the figure “(viii)” and inserting in place thereof the following
1258	1258	1133figure:- (vii).
1259	1259	1134 SECTION 88. Said section 59 of said chapter 40, as so appearing, is hereby further
1260	1260	1135amended by striking out, in lines 91 to 92, the words “and the economic assistance coordinating
1261	1261	1136council”. 55 of 110
1262	1262	1137 SECTION 89. Subsection (a) of section 4G of chapter 40J of the General Laws, as
1263	1263	1138appearing in the 2022 Official Edition, is hereby amended by inserting after the word “granted;”,
1264	1264	1139in line 21, the following words:-
1265	1265	1140 provided, however, that the University of Massachusetts may leverage funding sourced
1266	1266	1141from an agency to meet the match requirement;.
1267	1267	1142 SECTION 90. Subsection (c) of section 6B of chapter 40J of the General Laws, as most
1268	1268	1143recently amended by section 179 of chapter 7 of the acts of 2023, is hereby further amended by
1269	1269	1144striking out the last sentence.
1270	1270	1145 SECTION 91. Section 2 of chapter 43D of the General Laws, as so appearing, is hereby
1271	1271	1146amended by striking out the definitions for the terms “Interagency permitting board” and
1272	1272	1147“Priority development site” and inserting the following 2 definitions:-
1273	1273	1148 “Permit regulatory office”, the office within the executive office of economic
1274	1274	1149development pursuant to section 3H of chapter 23A.
1275	1275	1150 “Priority development site”, a privately or publicly owned property that is: (1) eligible
1276	1276	1151under applicable zoning provisions, including special permits or other discretionary permits, for
1277	1277	1152the development or redevelopment of a building at least 50,000 square feet of gross floor area in
1278	1278	1153new or existing buildings or structures; and (2) designated as a priority development site by the
1279	1279	1154permit regulatory office. Several parcels or projects may be included within a single priority
1280	1280	1155development site.
1281	1281	1156 SECTION 92. Section 3 of said chapter 43D, as so appearing, is hereby amended by
1282	1282	1157striking out subsections (a) and (b) and inserting in place thereof the following 2 subsections:- 56 of 110
1283	1283	1158 (a)A governing body seeking designation of a priority development site shall file a
1284	1284	1159formal proposal with the permit regulatory office. If the proposal includes an intention to
1285	1285	1160develop housing within the priority development site, the governing body shall provide a copy of
1286	1286	1161the proposal to the secretary of housing and livable communities. The proposal shall include: (i)
1287	1287	1162a detailed description of the property; (ii) good faith commitment to comply with this chapter;
1288	1288	1163(iii) a description of the uses that could be developed within the priority development site; and
1289	1289	1164(iv) such other information as the secretary shall require by regulation or program guidelines,
1290	1290	1165after consultation with the secretary of energy and environmental affairs, the secretary of housing
1291	1291	1166and livable communities, and the secretary of transportation.
1292	1292	1167 (b)The secretary shall by regulation or program guidelines establish the criteria for
1293	1293	1168designating priority development sites. These criteria shall include a preference for areas that
1294	1294	1169include one or more of the following: (i) underutilized buildings or facilities, (ii) adequate
1295	1295	1170utilities for the types of development anticipated to occur, (iii) convenient access to a public
1296	1296	1171transit station, or (iv) areas in which electric grid capacity can satisfy new all electric building.
1297	1297	1172Priority development sites shall not include areas containing highly sensitive natural resources or
1298	1298	1173areas in which development would be at significant risk from rising sea levels or other flood risk
1299	1299	1174caused or exacerbated by climate change.
1300	1300	1175 SECTION 93. Section 11 of said chapter 43D, as so appearing, is hereby amended by
1301	1301	1176striking out, in lines 2 to 3, the words “unless the permit expressly allows the transfer without the
1302	1302	1177approval of the issuing authority” and inserting in place thereof the following words:-
1303	1303	1178 except as provided in a local ordinance or bylaw, or in an applicable state law or
1304	1304	1179regulation. 57 of 110
1305	1305	1180 SECTION 94. Said chapter 43D, as so appearing, is hereby further amended by striking
1306	1306	1181out section 12 and inserting in place thereof the following section:-
1307	1307	1182 A municipality that has a priority development site shall be eligible for priority
1308	1308	1183consideration for (i) any grant program administered by the executive office of economic
1309	1309	1184development; (ii) other state resources for business development such as quasi-public financing
1310	1310	1185and training programs; (iii) brownfields remediation assistance administered by the
1311	1311	1186Massachusetts Development Finance Agency; and (iv) technical assistance provided by the
1312	1312	1187regional planning council; provided that the state financial assistance or technical assistance is
1313	1313	1188intended to facilitate development within the priority development site; and provided further that
1314	1314	1189priority consideration for such grants and other financial assistance shall apply only to a
1315	1315	1190municipality that is in compliance with the multifamily zoning requirements of section 3A of
1316	1316	1191chapter 40A, if applicable.
1317	1317	1192 SECTION 95. Section 13 of said chapter 43D, as so appearing, is hereby repealed.
1318	1318	1193 SECTION 96. Chapter 98 of the General Laws is hereby amended by adding the
1319	1319	1194following section:-
1320	1320	1195 Section 59. (a) For the purposes of this section, the following terms shall have the
1321	1321	1196following meanings unless the context clearly requires otherwise:-
1322	1322	1197 “Charging session”, an event starting when a customer of an EVSE initiates purchase of
1323	1323	1198electric vehicle charging services from an EVSE and ends when either the EVSE or the customer
1324	1324	1199ends the continuous transfer of said electric vehicle charging services to that customer’s electric
1325	1325	1200vehicle. 58 of 110
1326	1326	1201 “Commercial electric vehicle charging station”, an EVSE, or a group of EVSEs, at a
1327	1327	1202certain location where every EVSE within that group is owned and operated by the same person
1328	1328	1203or entity and which requires users to pay the EVSE owner a fee for electric vehicle charging
1329	1329	1204services.
1330	1330	1205 “Director”, the director of standards in the office of consumer affairs and business
1331	1331	1206regulation.
1332	1332	1207 “Division”, the division of standards in the office of consumer affairs and business
1333	1333	1208regulation.
1334	1334	1209 “Electric vehicle”, means a battery electric vehicle that draws propulsion energy solely
1335	1335	1210from an on-board electrical energy storage device during operation that is charged from an
1336	1336	1211external source of electricity or a plug-in hybrid electric vehicle with an on-board electrical
1337	1337	1212energy storage device that can be recharged from an external source of electricity which also has
1338	1338	1213the capability to run on another fuel.
1339	1339	1214 “Electric vehicle charging services”, the transfer of electric energy from an electric
1340	1340	1215vehicle charging station to a battery or other storage device in an electric vehicle and billing
1341	1341	1216services, networking and operation and maintenance.
1342	1342	1217 “Electric vehicle supply equipment” or “EVSE”, a device or system designed and used
1343	1343	1218specifically to transfer electrical energy to an electric vehicle, either as charge transferred via
1344	1344	1219physical or wireless connection, by loading a fully charged battery, or by other means.
1345	1345	1220 “EVSE connector”, a cable and connector combination which carries electrical current
1346	1346	1221from a commercial electric vehicle charging station’s enclosure to the port of an electric vehicle. 59 of 110
1347	1347	1222 “EVSE owner”, any person owning, in whole or in part, a commercial electric vehicle
1348	1348	1223charging station in Massachusetts.
1349	1349	1224 “Network roaming”, the act of a member of 1 electric vehicle charging station billing
1350	1350	1225network using a charging station that is outside of the member's billing network with the
1351	1351	1226member's billing network account information.
1352	1352	1227 (b) An EVSE owner shall register a commercial electric vehicle charging station with the
1353	1353	1228division prior to offering electric vehicle charging services to the public on a form created by the
1354	1354	1229division. The division shall set the length of the term of the registration by regulation. An
1355	1355	1230applicant for registration shall submit such registration in the manner determined by the division
1356	1356	1231along with the appropriate registration fee established pursuant to subsection (d).
1357	1357	1232 No person shall operate a commercial electric vehicle charging station without first
1358	1358	1233registering the device with the division. An EVSE owner who owns more than one commercial
1359	1359	1234electric vehicle charging station in Massachusetts shall separately register each commercial
1360	1360	1235electric vehicle charging station. The registrant shall notify the division within 30 days if the
1361	1361	1236station is sold or ownership is otherwise transferred, if the operator changes, or if the station
1362	1362	1237ceases operation.
1363	1363	1238 (c) The registration form may include the commercial electric vehicle charging station’s
1364	1364	1239street address; geographic location; hours of operation; charging level; number, make, and model
1365	1365	1240for each EVSE; number and type of connectors for each EVSE; hardware compatibility for each
1366	1366	1241EVSE; description and amount of any fees users may incur to use the commercial EVSE;
1367	1367	1242accepted methods of payment; and any other information the division finds necessary. 60 of 110
1368	1368	1243 (d) The division shall establish a fee schedule for registrations, renewals, and inspections,
1369	1369	1244including the imposition of late charges when appropriate, by regulation. The division may retain
1370	1370	1245such registration fees and fines it collects in order to support its operations.
1371	1371	1246 (e) An EVSE owner shall display on each EVSE, clearly visible to a user of that EVSE,
1372	1372	1247the price per kilowatt-hours of the electric vehicle charging services and any other costs a user
1373	1373	1248might encounter when purchasing electric vehicle charging services from the EVSE. The price
1374	1374	1249shown on such display shall display any taxes imposed on the sale of the charging services. No
1375	1375	1250sign, advertising material or other display or product that is placed upon, above or around an
1376	1376	1251EVSE shall directly or indirectly obscure the posted price.
1377	1377	1252 (f) No EVSE owner shall sell electric vehicle charging services at any price other than the
1378	1378	1253price so posted at the time of the sale. Any EVSE owner who sells electric vehicle charging
1379	1379	1254services to a customer from an EVSE shall display on each EVSE, at a location and in a manner
1380	1380	1255clearly visible to a user of that EVSE, the total volume of electricity transferred during each
1381	1381	1256charging session. Any advertisement, statement, or display of electric vehicle charging services
1382	1382	1257prices shall display the total price, including any taxes, usage fees, and any membership fees
1383	1383	1258required to obtain the price displayed.
1384	1384	1259 (g) The director and their inspectors shall have the power to test, inspect and seal all
1385	1385	1260EVSEs in accordance with standards set forth in the most recent publication of the National
1386	1386	1261Institute of Standards and Technology Handbook 44 as adopted by the National Conference on
1387	1387	1262Weights and Measures. Notwithstanding any other general law or special law to the contrary,
1388	1388	1263said testing, inspection, and sealing shall be the sole responsibility of the division. All EVSE
1389	1389	1264connectors and related equipment and systems shall meet all the applicable requirements 61 of 110
1390	1390	1265contained in the most recent publication of the National Institute of Standards and Technology
1391	1391	1266Handbook 44.
1392	1392	1267 All EVSE connectors and related equipment and systems which the division determines
1393	1393	1268have met the standard contained herein shall be marked in a manner visible to consumers, as
1394	1394	1269determined by the division. The division shall also affix a security seal to said EVSE pursuant to
1395	1395	1270the standards contained in the most recent publication of National Institute of Standards and
1396	1396	1271Technology Handbook 44.
1397	1397	1272 (h) The division may adopt, amend, alter or repeal, and shall enforce all such reasonable
1398	1398	1273orders, rules and regulations as may be necessary or suitable for the administration and
1399	1399	1274enforcement of this section, inclusive, and the division may, in such administration and
1400	1400	1275enforcement, at any time cause to be made by its agents or representatives an audit, examination
1401	1401	1276or investigation of the books, records, papers, vouchers, accounts and documents of any EVSE
1402	1402	1277owner, who shall make them available, upon oral or written demand, to the division or any of its
1403	1403	1278duly authorized agents or representatives. Every EVSE owner shall keep such records as may be
1404	1404	1279prescribed by the orders, rules or regulations adopted by the division.
1405	1405	1280 (i) A violation of any provision of this section shall be punished by a civil citation of not
1406	1406	1281more than $5,000, pursuant to section 29A. Upon the second violation of this section, the
1407	1407	1282division may, in addition to assessing a civil citation, suspend the right of such registrant to
1408	1408	1283engage in the business of selling electric vehicle charging services for a period not exceeding 3
1409	1409	1284months, and upon the third or subsequent violation, in addition to assessing a civil citation,
1410	1410	1285suspend such right for a period not exceeding 1 year. Any party aggrieved by any action of the 62 of 110
1411	1411	1286division pursuant to this subsection may appeal in accordance with the provisions of section
1412	1412	128729A.
1413	1413	1288 (j) All EVSE connectors and related equipment and systems which cannot be made to
1414	1414	1289conform to the standard described in subsection (g) shall be taken out of service and marked or
1415	1415	1290labelled in a manner by the division until it meets such standard. Whoever removes said mark or
1416	1416	1291label without the consent of the person affixing the same shall be punished by a fine of not more
1417	1417	1292than five thousand dollars or shall be subject to a civil citation as provided in section 29A.
1418	1418	1293 (k) The owner or operator of a commercial electric vehicle charging station shall provide
1419	1419	1294payment options that allow access to the charging station by the general public. A person shall
1420	1420	1295not be required to pay a subscription fee to use a commercial electrical vehicle charging station
1421	1421	1296or be required to obtain a membership in a club, association or organization as a condition of
1422	1422	1297using the station; provided, however, that owners and operators of a commercial electrical
1423	1423	1298vehicle charging station may have separate price schedules conditioned on a subscription or
1424	1424	1299membership.
1425	1425	1300 (l) The owner or operator of a public electric vehicle charging station or a designee shall
1426	1426	1301disclose on an ongoing basis to the United States Department of Energy National Renewable
1427	1427	1302Energy Laboratory, or other publicly available database designated by the division in
1428	1428	1303consultation with the department of energy resources, the station's geographic location, hours of
1429	1429	1304operation, charging level, hardware compatibility, schedule of fees, accepted methods of
1430	1430	1305payment and the amount of network roaming charges for nonmembers, if any.
1431	1431	1306 SECTION 97. Section 6 of chapter 62 of the General Laws, as appearing in the 2022
1432	1432	1307Official Edition, is hereby amended by striking out, in line 149, the words “EDIP contract” and 63 of 110
1433	1433	1308“proposed project”” and inserting in place thereof the following words:- “EDIP contract”,
1434	1434	1309“proportion of compliance”, “proposed project” and “refundable credit”.
1435	1435	1310 SECTION 98. Said section 6 of said chapter 62 of the General Laws, as so appearing, is
1436	1436	1311hereby further amended by striking out, in lines 154 to 157, inclusive, the words “, up to an
1437	1437	1312amount equal to 50 per cent of the liability in a taxable year; provided, however, that the 50 per
1438	1438	1313cent limitation shall not apply where the credit is refundable under paragraph (6)”.
1439	1439	1314 SECTION 99. Said section 6 of said chapter 62, as so appearing, is hereby further
1440	1440	1315amended by striking out, in lines 159 to 163, inclusive, the words “; provided further, that a
1441	1441	1316credit awarded in connection with a certified project that will retain permanent full-time
1442	1442	1317employees in a gateway municipality without creating a net increase in permanent full-time
1443	1443	1318employees shall not exceed $5,000 per retained employee”.
1444	1444	1319 SECTION 100. Paragraph (3) of subsection (g) of said section 6 of said chapter 62, as
1445	1445	1320most recently amended by section 215 of chapter 7 of the acts of 2023, is hereby further
1446	1446	1321amended by striking out the last sentence and inserting in place thereof the following 2
1447	1447	1322sentences:- The EACC shall provide the commissioner with the documentation that the
1448	1448	1323commissioner deems necessary to confirm compliance with the annual cap and the commissioner
1449	1449	1324shall provide a report confirming compliance to the secretary of administration and finance and
1450	1450	1325the secretary of economic development. Notwithstanding section 21 of chapter 62C, the
1451	1451	1326department of revenue shall provide the EACC with documentation confirming tax credits
1452	1452	1327claimed under this subsection by the owner or lessee of a certified project.
1453	1453	1328 SECTION 101. Paragraph (8) of said subsection (g) of said section 6 of said chapter 62,
1454	1454	1329as so appearing, is hereby further amended by striking out the last sentence and inserting in place 64 of 110
1455	1455	1330thereof the following sentence:- The amount of credits subject to recapture shall be equal to the
1456	1456	1331taxpayer’s proportion of compliance, as determined by the EACC as part of its revocation
1457	1457	1332process and reported to the taxpayer and the department of revenue at the time that certification
1458	1458	1333is revoked.
1459	1459	1334 SECTION 102. Subsection (r) of section 6 of chapter 62 of the General Laws, as
1460	1460	1335appearing in the 2022 Official Edition, is hereby amended by striking out, in line 949, the figure
1461	1461	1336“$30,000,000” and inserting in place thereof the following figure:- $50,000,000.
1462	1462	1337 SECTION 103. Said section 6 of said chapter 62, as so appearing, is hereby further
1463	1463	1338amended by striking out subsection (t).
1464	1464	1339 SECTION 104. Subsection (bb) of said section 6 of said chapter 62, as so appearing, is
1465	1465	1340hereby amended by striking out, in line 1422, the figure “50” and inserting in place thereof the
1466	1466	1341following figure:- 10.
1467	1467	1342 SECTION 105. Subsection (cc) of said section 6 of said chapter 62, as so appearing, is
1468	1468	1343hereby amended by striking out, in line 1468, the word “its” and inserting in place thereof the
1469	1469	1344following words:- the owner’s.
1470	1470	1345 SECTION 106. Said subsection (cc) of said section 6 of said chapter 62 of the General
1471	1471	1346Laws, as so appearing, is hereby further amended by striking out, in line 1488, the words
1472	1472	1347“owner’s capital investment” and inserting in place thereof the following words:- total leasable
1473	1473	1348square footage.
1474	1474	1349 SECTION 107. Said subsection (cc) of said section 6 of said chapter 62 of the General
1475	1475	1350Laws, as so appearing, is hereby further amended by striking out, in lines 1489 to 1490, the 65 of 110
1476	1476	1351words “employ, in the aggregate with other tenants at the offshore wind facility, not less than
1477	1477	1352200” and inserting in place thereof the following words:- employ not less than 50.
1478	1478	1353 SECTION 108. Said section 6 of said chapter 62 of the General Laws, as so appearing, is
1479	1479	1354hereby further amended by adding the following 4 subsections:-
1480	1480	1355 (dd)(1) As used in this subsection, the following words shall, unless the context clearly
1481	1481	1356requires otherwise, have the following meanings:
1482	1482	1357 “Advertising and public relations expenditure”, a cost incurred within the commonwealth
1483	1483	1358by an eligible theater production for goods or services related to the marketing, public relations,
1484	1484	1359creation and placement of print, electronic, television, billboards or other forms of advertising to
1485	1485	1360promote the eligible theater production.
1486	1486	1361 “Eligible theater production”, a live stage musical, dance or theatrical production or tour
1487	1487	1362being presented in a qualified production facility that is either: (i) a pre-Broadway production;
1488	1488	1363 (ii) a pre-off Broadway production; (iii) a national tour launch; or (iv) a regional
1489	1489	1364professional theater production.
1490	1490	1365 “Eligible theater production certificate”, a certificate issued by the office, in consultation
1491	1491	1366with the commissioner, certifying that a production is an eligible theater production that meets
1492	1492	1367the rules or regulations of the office, and that it has been awarded a tax credit in a specified
1493	1493	1368amount, pursuant to section 3M of chapter 23A.
1494	1494	1369 “National tour launch”, a live stage production that, in its original or adaptive version, is
1495	1495	1370performed in a qualified production facility and opens its national tour in the commonwealth.  66 of 110
1496	1496	1371“Office”, the Massachusetts office of business development established in section 1 of chapter
1497	1497	137223A, or any constituent office thereof.
1498	1498	1373 “Payroll”, all salaries, wages, fees and other compensation from sources within the
1499	1499	1374commonwealth, including, but not limited to, taxes, benefits and any other consideration incurred
1500	1500	1375or paid to talent and non-talent employees of the applicant for services rendered within the
1501	1501	1376commonwealth to and on behalf of an eligible theater production; provided, that the payroll
1502	1502	1377expenditure shall be incurred or paid by the applicant for services related to any portion of an
1503	1503	1378eligible theater production from its pre-production stages, including, but not limited to: (i) the
1504	1504	1379writing of the script; (ii) casting; (iii) hiring of service providers; (iv) purchases from
1505	1505	1380vendors; (v) marketing; (vi) advertising; (vii) public relations; (viii) load in; (ix) rehearsals; (x)
1506	1506	1381performances; (xi) other eligible theater production related activities; and (xii) load out; and
1507	1507	1382provided further, that the payroll expenditure shall be directly attributable to the eligible theater
1508	1508	1383production and shall be limited to the first $100,000 of wages incurred or paid to each
1509	1509	1384employee of an eligible theater production in each tax year.
1510	1510	1385 “Pre-Broadway production”, a live stage production that, in its original or adaptive
1511	1511	1386version, is performed in a qualified production facility having a presentation scheduled for the
1512	1512	1387city of New York’s Broadway theater district within 24 months after its presentation in the
1513	1513	1388commonwealth.
1514	1514	1389 “Pre-off Broadway production”, a live stage production that, in its original or adaptive  67 of 110
1515	1515	1390version, is performed in a qualified production facility having a presentation scheduled for city
1516	1516	1391of New York’s off-Broadway theater district within 24 months after its presentation in the
1517	1517	1392commonwealth.
1518	1518	1393 “Production and performance expenditures”, a contemporaneous exchange of cash or
1519	1519	1394cash equivalent for goods or services related to development, production, performance or
1520	1520	1395operating expenditures incurred in the commonwealth for a qualified theater production,
1521	1521	1396including, but not limited to, expenditures for design, construction and operation, including sets,
1522	1522	1397special and visual effects, costumes, wardrobes, make-up, accessories, costs associated with
1523	1523	1398sound, lighting, staging, advertising and public relations expenditures, facility expenses, rentals,
1524	1524	1399per diems, accommodations and other related costs.
1525	1525	1400 “Qualified production facility”, a facility located in the commonwealth in which live
1526	1526	1401theater productions are, or are intended to be, exclusively presented that contains at least 1 stage,
1527	1527	1402a seating capacity of not less than 175 seats, dressing rooms, storage areas and other ancillary
1528	1528	1403amenities necessary for the eligible theater production.
1529	1529	1404 “Regional professional theater production”, a live stage production that is performed in a
1530	1530	1405qualified production facility with a professional cast and crew.
1531	1531	1406 “Transportation expenditures”, expenses incurred in Massachusetts for the packaging,
1532	1532	1407crating and transportation both to the commonwealth for use in a qualified theater production of
1533	1533	1408sets, costumes or other tangible property constructed or manufactured out of state, or from the  68 of 110
1534	1534	1409commonwealth after use in a qualified theater production of sets, costumes or other tangible
1535	1535	1410property constructed or manufactured in the commonwealth and the transportation of the cast and
1536	1536	1411crew to and from the commonwealth; provided, that “transportation expenditures” shall include
1537	1537	1412any portion performed in Massachusetts of the packaging, crating and transporting of property
1538	1538	1413and equipment used for special and visual effects, sound, lighting and staging, costumes,
1539	1539	1414wardrobes, make-up and related accessories and materials and any other performance or
1540	1540	1415production-related property and equipment.
1541	1541	1416 (2) Any taxpayer that has been awarded an eligible theater production certificate and
1542	1542	1417has completed a cost accounting pursuant to subsection (c) of section 3M of chapter 23A shall
1543	1543	1418be allowed a tax credit against taxes imposed by this chapter. The credit shall not
1544	1544	1419exceed $5,000,000 and shall be limited to: (i) 35 per cent of in-state payroll costs; (ii) 25 per cent
1545	1545	1420of production and performance expenditures; and (iii) 25 per cent of transportation
1546	1546	1421expenditures. Additionally, the credit shall not exceed the amount of credit specified in the
1547	1547	1422eligible theater production certificate.
1548	1548	1423 (3) The tax credit shall be allowed against the tax for the taxable period in which the
1549	1549	1424credit is issued and any amount of the tax credit that exceeds the tax due for a taxable year
1550	1550	1425may be carried forward for not more than 5 succeeding tax years.
1551	1551	1426 (4) If a taxpayer has not claimed the tax credits in whole or part, a taxpayer eligible for
1552	1552	1427the tax credits may assign, transfer or convey the tax credits, in whole or in part, by sale or
1553	1553	1428otherwise to any individual or entity and such assignee of the tax credits that have not
1554	1554	1429claimed the tax credits, in whole or in part, may assign, transfer or convey the tax credits, in 69 of 110
1555	1555	1430whole or in part, by sale or otherwise to any individual or entity. The assignee of the tax credits
1556	1556	1431may use acquired credits to offset up to 100 per cent of the tax liabilities otherwise imposed
1557	1557	1432pursuant to this chapter. The assignee may apply the tax credits against taxes imposed on the
1558	1558	1433assignee for not more than 5 succeeding tax years from the date an eligible theater production
1559	1559	1434certificate is first issued by the office. The assignor shall perfect the transfer by notifying the
1560	1560	1435commissioner, in writing, within 30 calendar days following the effective date of the transfer and
1561	1561	1436shall provide any information as may be required by the commissioner to administer and carry
1562	1562	1437out this subsection.
1563	1563	1438 (5) The commissioner shall promulgate such rules and regulations necessary for the
1564	1564	1439administration of this section.
1565	1565	1440 (ee)(1) As used in this subsection, the following words shall, unless the context clearly
1566	1566	1441requires otherwise, have the following meanings:-
1567	1567	1442 “Capital investment”, expenses incurred for the site preparation and construction, repair,
1568	1568	1443renovation, improvement or equipping of a building, structure, facility or other improvements to
1569	1569	1444real property, including, but not limited to, site-related utility and transportation infrastructure
1570	1570	1445improvements.
1571	1571	1446 “Center”, the Massachusetts clean energy technology center established in section 2 of
1572	1572	1447chapter 23J.
1573	1573	1448 “Certified climatetech company”, as defined in section 1 of chapter 23J.   70 of 110
1574	1574	1449 “Climatetech facility”, any building, complex of buildings or structural components of
1575	1575	1450buildings, including access infrastructure, and all machinery and equipment used in the research,
1576	1576	1451manufacturing, assembly, development, provision, or administration of goods or services in the
1577	1577	1452climatetech sector.
1578	1578	1453 “Owner”, a taxpayer subject to tax under this chapter that: (i) holds title to a climatetech
1579	1579	1454facility; or (ii) ground leases the land underlying a climatetech facility for at least 50 years.
1580	1580	1455 “Tenant”, a taxpayer subject to tax under this chapter that is a lessee in climatetech
1581	1581	1456facility.
1582	1582	1457 (2) An owner or tenant, to the extent authorized by the climatetech tax incentive
1583	1583	1458program established in section 16 of chapter 23J, may take a refundable credit against the taxes
1584	1584	1459imposed by this chapter in an amount, as determined by the center, of up to 50 per cent of the
1585	1585	1460owner’s total capital investment in a climatetech facility. The total amount of tax credit awarded
1586	1586	1461pursuant to this section shall be distributed in equal parts over the 5 taxable years that correspond
1587	1587	1462to the period in which the owner or tenant is certified pursuant to said section 16 of said chapter
1588	1588	146323J.
1589	1589	1464 (3) An owner shall be eligible for a tax credit authorized under this subsection if the
1590	1590	1465owner demonstrates to the center that: (i) the owner is a certified climatetech company; (ii) the
1591	1591	1466owner's total capital investment in the climatetech facility is not less than $5,000,000; and (iii)
1592	1592	1467the climatetech facility shall employ not less than 50 new full-time employees by the fifth year of
1593	1593	1468the owner's certification period under section 16 of chapter 23J. Upon verification, the center
1594	1594	1469shall provide this information to the department of revenue for the purpose of administering the
1595	1595	1470credit. 71 of 110
1596	1596	1471 (4) A tenant shall be eligible for a tax credit authorized pursuant to this subsection if
1597	1597	1472the tenant demonstrates to the center that: (i) the tenant is a certified climatetech company; (ii)
1598	1598	1473the owner has made a total capital investment in the facility that is not less than $5,000,000; (iii)
1599	1599	1474the tenant occupies a leased area of the climatetech facility that represents not less than 25 per
1600	1600	1475cent of the total leasable square footage of the facility; and (iv) the tenant shall employ not less
1601	1601	147613 full-time employees by the fifth year of the tenant's certification period under section 16 of
1602	1602	1477chapter 23J. Upon verification, the center shall provide this information to the department of
1603	1603	1478revenue for the purpose of administering the credit. The amount of tax credits awarded under this
1604	1604	1479subsection to a tenant for a taxable year shall not exceed the tenant's total lease payments for
1605	1605	1480occupancy of the climatetech facility for the taxable year.
1606	1606	1481 (5) The department of revenue shall issue the refundable portion of the credit without
1607	1607	1482further appropriation and in accordance with the cumulative amount, including the current year
1608	1608	1483costs of incentives allowed in previous years, which shall not exceed $30,000,000 annually as set
1609	1609	1484forth in subsection (d) of section 16 of chapter 23J.
1610	1610	1485 (6) The credit under this subsection shall be attributed on a pro rata basis to the
1611	1611	1486owners, partners or members of the legal entity entitled to the credit under this subsection and
1612	1612	1487shall be allowed as a credit against the tax due under this chapter from such owners, partners or
1613	1613	1488members in a manner determined by the commissioner.
1614	1614	1489 (7) The department of revenue shall promulgate such rules and regulations as are
1615	1615	1490necessary to administer the credit established in this section.
1616	1616	1491 (ff)(1) A taxpayer, to the extent authorized by the climatetech tax incentive program
1617	1617	1492established in subsection (d) of section 16 of chapter 23J, may be allowed a refundable jobs 72 of 110
1618	1618	1493credit against the tax liability imposed under this chapter in an amount determined by the
1619	1619	1494Massachusetts clean energy technology center established in section 2 of said chapter 23J, in
1620	1620	1495consultation with the department of revenue.
1621	1621	1496 (2) A taxpayer taking a credit under this subsection shall commit to the creation of
1622	1622	1497not less than 5 net new permanent full-time employees in the commonwealth.
1623	1623	1498 (3) A credit allowed under this subsection shall reduce the liability of the taxpayer
1624	1624	1499under this chapter for the taxable year. If a credit claimed under this subsection by a taxpayer
1625	1625	1500exceeds the taxpayer's liability as otherwise determined under this chapter for the taxable year,
1626	1626	150190 per cent of such excess credit, to the extent authorized by the climatetech tax incentive
1627	1627	1502program, shall be refundable to the taxpayer. Excess credit amounts shall not be carried forward
1628	1628	1503to other taxable years.
1629	1629	1504 (4) The department of revenue shall issue the refundable portion of the jobs credit
1630	1630	1505without further appropriation and in accordance with the cumulative amount, including the
1631	1631	1506current year costs of incentives allowed in previous years, which shall not exceed $30,000,000
1632	1632	1507annually as set forth in subsection (d) of section 16 of chapter 23J.
1633	1633	1508 (5)The credit under this subsection shall be attributed on a pro rata basis to the
1634	1634	1509owners, partners or members of the legal entity entitled to the credit under this subsection and
1635	1635	1510shall be allowed as a credit against the tax due under this chapter from such owners, partners or
1636	1636	1511members in a manner determined by the commissioner.
1637	1637	1512 (gg)(1) An employer engaged in business in the commonwealth that is not a
1638	1638	1513business corporation subject to the excise under chapter 63, may be allowed a credit each taxable
1639	1639	1514year against the tax liability imposed by this chapter equal to $5,000 or 50 per cent of the wages 73 of 110
1640	1640	1515paid to each net-new qualified intern employed in the taxable year, whichever is less. If a credit
1641	1641	1516allowed by this subsection exceeds the tax otherwise due under this chapter, 100 per cent of the
1642	1642	1517balance of such credit may, at the option of the taxpayer, be refunded to the taxpayer.
1643	1643	1518 (2) For an employer to be eligible for a credit under this subsection: (a) the intern
1644	1644	1519shall be enrolled in or a recent graduate of a public or private institution of higher education
1645	1645	1520located in Massachusetts; (b) the intern shall have been employed as a qualified intern by the
1646	1646	1521employer for at least 12 weeks in the taxable year for which the credit is claimed; and (c) the
1647	1647	1522employer shall demonstrate that the total number of interns employed in the taxable year exceeds
1648	1648	1523the average number of interns employed by the taxpayer per year over the previous three years.
1649	1649	1524An intern shall not be qualified if such intern is participating in another internship or
1650	1650	1525apprenticeship program for which an employer has claimed a credit in the taxable year under this
1651	1651	1526subsection or chapter 63.
1652	1652	1527 (3) The total cumulative value of the credits authorized pursuant to this subsection
1653	1653	1528and section 38RR of chapter 63 shall not exceed $10,000,000 annually. An employer shall not
1654	1654	1529claim more than $100,000 in credits under this subsection for any taxable year. A credit allowed
1655	1655	1530under this subsection shall not be transferable.
1656	1656	1531 (4) The credit under this subsection shall be attributed on a pro rata basis to the
1657	1657	1532owners, partners or members of the legal entity entitled to the credit under this subsection and
1658	1658	1533shall be allowed as a credit against the tax due under this chapter of such owners, partners or
1659	1659	1534members, in a manner determined by the commissioner.
1660	1660	1535 (5) The executive office of economic development, in consultation with the
1661	1661	1536commissioner, shall authorize, administer and determine eligibility for the tax credit pursuant to 74 of 110
1662	1662	1537this subsection and section 38RR of chapter 63 and shall allocate the credit in accordance with
1663	1663	1538the standards and requirements set forth in regulations promulgated pursuant to this subsection.
1664	1664	1539The secretary of economic development, in consultation with the commissioner, shall
1665	1665	1540promulgate regulations establishing an application process for the credit.
1666	1666	1541 (6) The secretary of economic development shall annually file a report with the house
1667	1667	1542and senate committees on ways and means, the joint committee on economic development and
1668	1668	1543emerging technologies and the joint committee on labor and workforce development identifying
1669	1669	1544the following: (a) total amount of tax credits claimed pursuant to this subsection and section
1670	1670	154538RR of chapter 63; (b) the number of participating interns; and (c) the number of participating
1671	1671	1546employers. In the fourth submission of said annual report, the secretary of economic
1672	1672	1547development shall also provide an assessment of the effectiveness of the credit offered under this
1673	1673	1548subsection and section 38RR of chapter 63 in achieving the goal of retaining graduating talent in
1674	1674	1549the commonwealth. Notwithstanding section 21 of chapter 62C, the department of revenue may
1675	1675	1550provide to the secretary of economic development de-identified, statistical tax return information
1676	1676	1551related to the tax filings of former participating interns for the 5 tax years beginning after the
1677	1677	1552conclusions of the internship to evaluate whether former interns are both employed and
1678	1678	1553domiciled in the commonwealth after the internship. Said information must be shared in a
1679	1679	1554manner that prevents the identification of particular tax returns.
1680	1680	1555 SECTION 109. Subsection (a) of section 31M of chapter 63 of the General Laws, as so
1681	1681	1556appearing, is hereby amended by striking out the definition of “Life sciences” in lines 4 to 13,
1682	1682	1557inclusive, and inserting in place thereof the following definition:- 75 of 110
1683	1683	1558 “Life sciences,” advanced and applied sciences that expand the understanding of human
1684	1684	1559physiology and have the potential to lead to medical advances or therapeutic applications
1685	1685	1560including, but not limited to, agricultural biotechnology, biogenerics, bioinformatics, biomedical
1686	1686	1561engineering, biopharmaceuticals, biotechnology, biosecurity, life sciences related artificial
1687	1687	1562intelligence, chemical synthesis, chemistry technology, diagnostics, genomics, image analysis,
1688	1688	1563marine biology, marine technology, medical technology, medical devices, nanotechnology,
1689	1689	1564natural product pharmaceuticals, proteomics, regenerative and preventative medicine, RNA
1690	1690	1565interference, stem cell research and veterinary science.
1691	1691	1566 SECTION 110. Subsection (j) of section 38M of said chapter 63, as so appearing, is
1692	1692	1567hereby amended by striking out, in lines 120 to 121, the words “and (ii) equipment for the
1693	1693	1568federal National Aeronautics and Space Administration”, and inserting in place thereof the
1694	1694	1569following words:-
1695	1695	1570 (ii) equipment for the federal National Aeronautics and Space Administration; and (iii)
1696	1696	1571medical countermeasures, including, but not limited to, medicines and medical supplies that can
1697	1697	1572be used to diagnose, prevent or treat diseases related to chemical, biological, radiological or
1698	1698	1573nuclear threats; biologic products, vaccines, blood products, antibodies; antimicrobial or antiviral
1699	1699	1574drugs, diagnostic tests to identify threat agents and personal protective equipment.
1700	1700	1575 SECTION 111. Subsection (k) of said section 38M of said chapter 63, as so appearing, is
1701	1701	1576hereby amended by striking out the definition of “life sciences”, in lines 126 to 134, inclusive,
1702	1702	1577and inserting in place thereof the following definition:-
1703	1703	1578 “Life sciences”, advanced and applied sciences that expand the understanding of human
1704	1704	1579physiology and have the potential to lead to medical advances or therapeutic applications 76 of 110
1705	1705	1580including, but not limited to, agricultural biotechnology, biogenerics, bioinformatics, biomedical
1706	1706	1581engineering, biopharmaceuticals, biotechnology, biosecurity, life sciences related artificial
1707	1707	1582intelligence, chemical synthesis, chemistry technology, diagnostics, genomics, image analysis,
1708	1708	1583marine biology, marine technology, medical technology, medical devices, nanotechnology,
1709	1709	1584natural product pharmaceuticals, proteomics, regenerative and preventative medicine, RNA
1710	1710	1585interference, stem cell research and veterinary science.
1711	1711	1586 SECTION 112. Subsection (k) of section 38M of said chapter 63, as so appearing, is
1712	1712	1587hereby amended by inserting the following definitions:-
1713	1713	1588 “Climatetech”, shall have the same meaning as described in section 1 of chapter 23J.
1714	1714	1589 “Climatetech company”, shall have the same meaning as described in section 1 of chapter
1715	1715	159023J.
1716	1716	1591 SECTION 113. Said subsection (k) of said section 38M of said chapter 63, as so
1717	1717	1592appearing, is hereby further amended by striking out the definition of “Taxpayer” and inserting
1718	1718	1593in place thereof the following definition:-
1719	1719	1594 “Taxpayer”, a (i) person, (ii) certified life sciences company or (iii) a certified
1720	1720	1595climatetech company subject to the taxes imposed by chapters 62, 63, 64H or 64I.
1721	1721	1596 SECTION 114. Said subsection (k) of said section 38M of said chapter 63, as so
1722	1722	1597appearing, is hereby further amended by inserting after the words “chapter 23I”, in line 144, the
1723	1723	1598following words:- or the climatetech tax incentive program established in subsection (d) of
1724	1724	1599section 16 of chapter 23J. 77 of 110
1725	1725	1600 SECTION 115. Section 38N of chapter 63 of the General Laws, as appearing in the 2022
1726	1726	1601Official Edition, is hereby amended by striking out subsection (a) and inserting in place thereof
1727	1727	1602the following subsection:-
1728	1728	1603 (a) As used in this section, “Certified project”, “EACC”, “EDIP contract”, “Proportion of
1729	1729	1604compliance” and “Refundable credit” shall have the same meanings as ascribed to them in
1730	1730	1605section 3A of chapter 23A.
1731	1731	1606 SECTION 116. Said section 38N of said chapter 63, as so appearing, is hereby further
1732	1732	1607amended by striking out, in lines 7 to 10, inclusive, the words “, up to an amount equal to 50 per
1733	1733	1608cent of the liability in a taxable year; provided, however, that the 50 per cent limitation shall not
1734	1734	1609apply where the credit is refundable under subsection (d)”.
1735	1735	1610 SECTION 117. Said section 38N of said chapter 63, as so appearing, is hereby further
1736	1736	1611amended by striking out, in lines 13 to 17, inclusive, the words “adopt; provided, however, that a
1737	1737	1612credit awarded in connection with a certified project that will retain permanent full-time
1738	1738	1613employees in a gateway municipality without creating a net increase in permanent full-time
1739	1739	1614employees shall not exceed $5,000 per retained employee” and inserting in place thereof the
1740	1740	1615following word:- adopt.
1741	1741	1616 SECTION 118. Said section 38N of said chapter 63, as so appearing, is hereby further
1742	1742	1617amended by striking out, in line 27, the word “or”, the second time it appears, and inserting in
1743	1743	1618place thereof the following word:- of.
1744	1744	1619 SECTION 119. Said section 38N of said chapter 63, as so appearing, is hereby further
1745	1745	1620amended by striking out, in line 29, the word “or”, the second time it appears, and inserting in
1746	1746	1621place thereof the following word:- of. 78 of 110
1747	1747	1622 SECTION 120. The second paragraph of subsection (c) of said section 38N of said
1748	1748	1623chapter 63, as most recently amended by section 229 of chapter 7 of the acts of 2023, is hereby
1749	1749	1624further amended by adding the following sentence:- Notwithstanding section 21 of chapter 62C,
1750	1750	1625the department of revenue shall provide the EACC with documentation confirming credits
1751	1751	1626claimed under this section by a corporation subject to tax under this chapter that is the
1752	1752	1627controlling business of a certified project, or an affiliate of a controlling business.
1753	1753	1628 SECTION 121. Said section 38N of said chapter 63, as so appearing, is hereby further
1754	1754	1629amended by striking out, in line 46, the words “31A or”.
1755	1755	1630 SECTION 122. Subsection (i) of said section 38N of said chapter 63, as so appearing, is
1756	1756	1631hereby further amended by striking out the last sentence and inserting in place thereof the
1757	1757	1632following sentence:- The amount of credits subject to recapture shall be equal to the
1758	1758	1633corporation’s proportion of compliance, as determined by the EACC as part of its revocation
1759	1759	1634process and reported to the corporation and the department of revenue at the time certification is
1760	1760	1635revoked.
1761	1761	1636 SECTION 123. Subsection (a) of section 38U of said chapter 63, as so appearing, is
1762	1762	1637hereby amended by striking out the definition of “Life sciences”, in lines 4 to 13, inclusive, and
1763	1763	1638inserting in place thereof the following definition:-
1764	1764	1639 “Life sciences”, advanced and applied sciences that expand the understanding of human
1765	1765	1640physiology and have the potential to lead to medical advances or therapeutic applications
1766	1766	1641including, but not limited to, agricultural biotechnology, biogenerics, bioinformatics, biomedical
1767	1767	1642engineering, biopharmaceuticals, biotechnology, biosecurity, life sciences related artificial
1768	1768	1643intelligence, chemical synthesis, chemistry technology, diagnostics, genomics, image analysis, 79 of 110
1769	1769	1644marine biology, marine technology, medical technology, medical devices, nanotechnology,
1770	1770	1645natural product pharmaceuticals, proteomics, regenerative and preventative medicine, RNA
1771	1771	1646interference, stem cell research and veterinary science.
1772	1772	1647 SECTION 124. Section 38LL of said chapter 63, as so appearing, is hereby amended by
1773	1773	1648striking out, in line 9, the figure “50” and inserting in place thereof the following figure:- 10
1774	1774	1649 SECTION 125. Section 38MM of said chapter 63, as so appearing, is hereby amended by
1775	1775	1650striking out, in line 28, the word “its” and inserting in place thereof the following words:- the
1776	1776	1651owner’s.
1777	1777	1652 SECTION 126. Said section 38MM of said chapter 63, as so appearing, is hereby further
1778	1778	1653amended by striking out, in lines 47 to 48, the words “owner’s capital investment” and inserting
1779	1779	1654in place thereof the following words:- total leasable square footage of.
1780	1780	1655 SECTION 127. Said section 38MM of said chapter 63, as so appearing, is hereby further
1781	1781	1656amended by striking out, in lines 48 to 50, inclusive, the words “employ, in the aggregate with
1782	1782	1657other tenants at the offshore wind facility, not less than 200” and inserting in place thereof the
1783	1783	1658following words:- employ not less than 50.
1784	1784	1659 SECTION 128. Said chapter 63 is hereby further amended by inserting after section
1785	1785	166038MM, the following 5 sections:-
1786	1786	1661 Section 38NN. (a) As used in this section, the following words shall have the following
1787	1787	1662meanings, unless the context clearly requires otherwise:    80 of 110
1788	1788	1663 “Advertising and public relations expenditure”, a cost incurred within the
1789	1789	1664commonwealth by an eligible theater production for goods or services related to the marketing,
1790	1790	1665public relations,
1791	1791	1666 creation and placement of print, electronic, television, billboards or other forms of
1792	1792	1667advertising to promote the eligible theater production.
1793	1793	1668 “Eligible theater production”, a live stage musical, dance or theatrical production or tour
1794	1794	1669being presented in a qualified production facility that is either: (a) a pre-Broadway
1795	1795	1670production; (b) a pre-off Broadway production; (c) a national tour launch; or (iv) a regional
1796	1796	1671professional theater production.
1797	1797	1672 “Eligible theater production certificate”, a certificate issued by the office, in
1798	1798	1673consultation with the commissioner, certifying that a production is an eligible theater production
1799	1799	1674that meets the rules or regulations of the office, and that it has been awarded a tax credit in a
1800	1800	1675specified amount, pursuant to section 3M of chapter 23A.
1801	1801	1676 “National tour launch”, a live stage production that, in its original or adaptive version, is
1802	1802	1677performed in a qualified production facility and opens its national tour in the commonwealth.
1803	1803	1678 “Office”, the Massachusetts office of business development established in section 1 of
1804	1804	1679chapter 23A, or any constituent office thereof.
1805	1805	1680 “Payroll”, all salaries, wages, fees and other compensation from sources within the  81 of 110
1806	1806	1681 commonwealth, including, but not limited to, taxes, benefits and any other consideration
1807	1807	1682incurred or paid to talent and non-talent employees of the applicant for services rendered within
1808	1808	1683the commonwealth to and on behalf of an eligible theater production; provided, that the payroll
1809	1809	1684expenditure shall be incurred or paid by the applicant for services related to any portion of an
1810	1810	1685eligible theater production from its pre-production stages, including, but not limited to: (i) the
1811	1811	1686writing of the script, (ii) casting, (iii) hiring of service providers, (iv) purchases from vendors,
1812	1812	1687(v) marketing, (vi) advertising, (vii) public relations, (viii) load in, (ix) rehearsals, (x)
1813	1813	1688performances, (xi) other eligible theater production related activities, and (xii) load out; and
1814	1814	1689provided further, that the payroll expenditure shall be directly attributable to the eligible theater
1815	1815	1690production and shall be limited to the first $100,000 of wages incurred or paid to each employee
1816	1816	1691of an eligible theater production in each tax year.
1817	1817	1692 “Pre-Broadway production”, a live stage production that, in its original or
1818	1818	1693adaptive version, is performed in a qualified production facility having a presentation scheduled
1819	1819	1694for city of New York’s Broadway theater district within 24 months after its presentation in the
1820	1820	1695commonwealth.
1821	1821	1696 “Pre-off Broadway production”, a live stage production that, in its original or adaptive
1822	1822	1697version, is performed in a qualified production facility having a presentation scheduled for the
1823	1823	1698city of New York’s off-Broadway theater district within 24 months after its presentation in the
1824	1824	1699commonwealth.
1825	1825	1700 “Production and performance expenditures”, a contemporaneous exchange of cash or  82 of 110
1826	1826	1701cash equivalent for goods or services related to development, production, performance or
1827	1827	1702operating expenditures incurred in the commonwealth for a qualified theater production,
1828	1828	1703including, but not limited to, expenditures for design, construction and operation, including sets,
1829	1829	1704special and visual effects, costumes, wardrobes, make-up, accessories, costs associated with
1830	1830	1705sound, lighting, staging, advertising and public relations expenditures, facility expenses,
1831	1831	1706rentals, per diems, accommodations and other related costs.
1832	1832	1707 “Qualified production facility”, a facility located in the commonwealth in which
1833	1833	1708live theater productions are, or are intended to be, exclusively presented that contains at least 1
1834	1834	1709stage,  a seating capacity of not less than 175 seats, dressing rooms, storage areas and other
1835	1835	1710ancillary amenities necessary for the eligible theater production.
1836	1836	1711 "Regional professional theater production”, a live stage production that is performed in a
1837	1837	1712qualified production facility with a professional cast and crew.
1838	1838	1713 “Transportation expenditures”, expenses incurred in Massachusetts for the packaging,
1839	1839	1714crating and transportation both to the commonwealth for use in a qualified theater production of
1840	1840	1715sets, costumes or other tangible property constructed or manufactured out of state, or from the
1841	1841	1716commonwealth after use in a qualified theater production of sets, costumes or other tangible
1842	1842	1717property constructed or manufactured in the commonwealth and the transportation of the cast and
1843	1843	1718crew to and from the commonwealth; provided, that “transportation expenditures” shall include
1844	1844	1719any portion performed in Massachusetts of the packaging, crating and transporting of property
1845	1845	1720and equipment used for special and visual effects, sound, lighting and staging, costumes, 83 of 110
1846	1846	1721wardrobes, make-up and related accessories and materials and any other performance or
1847	1847	1722production-related property and equipment.
1848	1848	1723 (b) Any taxpayer that has been awarded an eligible theater production certificate and has
1849	1849	1724completed a cost accounting pursuant to subsection (c) of section 3M of chapter 23A shall
1850	1850	1725be allowed a tax credit against taxes imposed by this chapter. The credit shall not
1851	1851	1726exceed $5,000,000 and shall be limited to (i) 35 per cent of the total in-state payroll costs; (ii) 25
1852	1852	1727per cent of the production and performance expenditures; and (iii) 25 per cent of
1853	1853	1728transportation expenditures. Additionally, the credit shall not exceed the amount of credit
1854	1854	1729specified in the eligible theater production certificate.
1855	1855	1730 (c) The tax credit shall be allowed against the tax for the taxable period in which the
1856	1856	1731credit is issued and any amount of the tax credit that exceeds the tax due for a taxable year
1857	1857	1732may be carried forward for not more than 5 succeeding tax years.
1858	1858	1733 (d) If a taxpayer has not claimed the tax credits in whole or part, a taxpayer eligible
1859	1859	1734for the tax credits may assign, transfer or convey the tax credits, in whole or in part, by sale or
1860	1860	1735otherwise to any individual or entity and such assignee of the tax credits that have not
1861	1861	1736claimed the tax credits, in whole or in part, may assign, transfer or convey the tax credits, in
1862	1862	1737whole or in part, by sale or otherwise to any individual or entity. The assignee of the tax credits
1863	1863	1738may use acquired credits to offset up to 100 per cent of the tax liabilities otherwise imposed
1864	1864	1739pursuant to this chapter. The assignee may apply the tax credits against taxes imposed on the
1865	1865	1740assignee for not more than 5 succeeding tax years from the date an eligible theater production
1866	1866	1741certificate is first issued by the office. The assignor shall perfect the transfer by notifying the
1867	1867	1742commissioner, in writing, within 30 calendar days following the effective date of the transfer and 84 of 110
1868	1868	1743shall provide any information as may be required by the commissioner to administer and carry
1869	1869	1744out this section.
1870	1870	1745 (e) Credits allowed to corporations that are included in a combined group within the
1871	1871	1746meaning of section 32B may be shared with other corporations within such group that are
1872	1872	1747also doing business in Massachusetts, to the extent those corporations are engaged in a unitary
1873	1873	1748business.
1874	1874	1749 (f) Credits allowed to a company that is a S corporation, as defined in section 1361 of
1875	1875	1750the Code, partnership or a limited liability company that is taxed as a partnership shall be
1876	1876	1751passed through respectively to persons designated as partners, members or owners of such
1877	1877	1752companies on a pro rata basis or pursuant to an executed agreement among such persons
1878	1878	1753designated as S corporation shareholders, partners or members documenting an alternate
1879	1879	1754distribution method without regard to their sharing of other tax or economic attributes of such
1880	1880	1755entity.
1881	1881	1756 (g) The commissioner shall promulgate such rules and regulations necessary for the
1882	1882	1757administration of this section.
1883	1883	1758 Section 38OO. (a) As used in this section, the following words shall, have the following
1884	1884	1759meanings, unless the context clearly requires otherwise:
1885	1885	1760 “Capital investment”, expenses incurred for the site preparation and construction, repair,
1886	1886	1761renovation, improvement or equipping of a building, structure, facility or other improvements to
1887	1887	1762real property, including, but not limited to, site-related utility and transportation infrastructure 85 of 110
1888	1888	1763improvements.
1889	1889	1764 “Center”, the Massachusetts clean energy technology center established in section 2 of
1890	1890	1765chapter 23J.
1891	1891	1766 “Certified climatetech company”, as defined in section 1 of chapter 23J.
1892	1892	1767 “Climatetech facility”, any building, complex of buildings or structural components of
1893	1893	1768buildings, including access infrastructure, and all machinery and equipment used in the research,
1894	1894	1769manufacturing, assembly, development, provision, or administration of goods or services in the
1895	1895	1770climatetech sector.
1896	1896	1771 “Owner”, a taxpayer subject to tax under this chapter that: (i) is a corporation that holds
1897	1897	1772title to a climatetech facility; or (ii) ground leases the land underlying a climatetech facility for at
1898	1898	1773least 50 years.
1899	1899	1774 “Tenant”, a taxpayer subject to tax under this chapter that is a lessee in climatetech
1900	1900	1775facility.
1901	1901	1776 (b) An owner or tenant, to the extent authorized by the climatetech tax incentive
1902	1902	1777program established in section 16 of chapter 23J, may take a refundable credit against the taxes
1903	1903	1778imposed by this chapter in an amount, as determined by the center, of up to 50 per cent of the
1904	1904	1779owner’s total capital investment in a climatetech facility. The total amount of tax credit awarded
1905	1905	1780pursuant to this section shall be distributed in equal parts over the 5 taxable years that correspond
1906	1906	1781to the period in which the owner or tenant is certified pursuant to said section 16 of said chapter
1907	1907	178223J.   86 of 110
1908	1908	1783 (c) An owner shall be eligible for a tax credit authorized under this section if the
1909	1909	1784owner demonstrates to the center that: (i) the owner is a certified climatetech company; (ii) the
1910	1910	1785owner's total capital investment in the climatetech facility equals not less than $5,000,000; and
1911	1911	1786(iii) the climatetech facility will employ not less than 50 new full-time employees by the fifth
1912	1912	1787year of the owner's certification period under section 16 of chapter 23J. Upon verification, the
1913	1913	1788center will provide this information to the department of revenue for the purpose of
1914	1914	1789administering the credit.
1915	1915	1790 (d) A tenant shall be eligible for a tax credit authorized pursuant to this section if the
1916	1916	1791tenant demonstrates to the center that: (i) the tenant is a certified climatetech company; (ii) the
1917	1917	1792owner has made a total capital investment in the facility that equals not less than $5,000,000; (iii)
1918	1918	1793the tenant occupies a leased area of the climatetech facility that represents not less than 25 per
1919	1919	1794cent of the total leasable square footage of the facility; and (iv) the tenant will employ not less 13
1920	1920	1795full-time employees by the fifth year of the tenant's certification period under section 16 of
1921	1921	1796chapter 23J. Upon verification, the center will provide this information to the department of
1922	1922	1797revenue for the purpose of administering the credit. The amount of tax credits awarded under this
1923	1923	1798section to a tenant for a taxable year shall not exceed the tenant's total lease payments for
1924	1924	1799occupancy of the climatetech facility for the taxable year.
1925	1925	1800 (e) The department of revenue shall issue the refundable portion of the credit without
1926	1926	1801further appropriation and in accordance with the cumulative amount, including the current year
1927	1927	1802costs of incentives allowed in previous years, which shall not exceed $30,000,000 annually as set
1928	1928	1803forth in subsection (d) of section 16 of chapter 23J. 87 of 110
1929	1929	1804 (f) The department of revenue shall promulgate such rules and regulations as are
1930	1930	1805necessary to administer the credit established in this section.
1931	1931	1806 Section 38PP. (a) A taxpayer may, to the extent authorized pursuant to the climatetech
1932	1932	1807tax incentive program established by section 1 of chapter 23J, be allowed a credit against its
1933	1933	1808excise due under this chapter equal to the sum of 10 per cent of the excess, if any, of the
1934	1934	1809qualified research expenses for the taxable year, over the base amount, and 15 per cent of the
1935	1935	1810basic research payments determined pursuant to section 41(e)(1)(A) of the Internal Revenue
1936	1936	1811Code. The terms ''qualified research expenses'', ''base amount'', ''qualified organization base
1937	1937	1812period amount'', ''basic research'' and any other terms affecting the calculation of the credit shall,
1938	1938	1813unless the context otherwise requires or unless otherwise stated in this section, have the same
1939	1939	1814meanings as under said section 41 of said Code.
1940	1940	1815 In determining the amount of the credit allowable under this section, the commissioner of
1941	1941	1816revenue may aggregate the activities of all corporations that are members of a controlled group
1942	1942	1817of corporations, as defined by 41(f)(1)(A) of said Code, and may aggregate the activities of all
1943	1943	1818entities, whether or not incorporated, that are under common control, as defined in section
1944	1944	181941(f)(1)(B) of said Code.
1945	1945	1820 (b) For a qualified climatetech company, research and development costs, within the
1946	1946	1821meaning of section 41 of said Code, shall include, those qualified research expenditures that are
1947	1947	1822performed both inside and outside of the commonwealth.
1948	1948	1823 (c) For purposes of section 30, the deduction from gross income that may be taken
1949	1949	1824with respect to any expenditures qualifying for a credit under said section 41 of said Code shall 88 of 110
1950	1950	1825be based upon its cost less the credit allowable under this section; provided, however, that
1951	1951	1826section 280C(c) of said Code shall not apply.
1952	1952	1827 (d) The credit allowed hereunder for any taxable year shall not reduce the excise to
1953	1953	1828less than the amount due under subsection (b) of section 32, subsection (b) of section 39, section
1954	1954	182967 or under any other general or special law.
1955	1955	1830 (e) The credit allowed under this section shall be limited to 100 per cent of a
1956	1956	1831corporation's first $25,000 of excise, as determined before the allowance of any credits, plus 75
1957	1957	1832per cent of the corporation's excise, as so determined in excess of $25,000. The commissioner of
1958	1958	1833revenue shall promulgate regulations similar to those authorized under section 38(c)(2)(B) of the
1959	1959	1834Internal Revenue Code for purposes of apportioning the $25,000 amount among members of a
1960	1960	1835controlled group. Nothing in this section shall alter section 32C, as it affects other credits under
1961	1961	1836this chapter.
1962	1962	1837 (f) If a corporation files a combined return of income under section 32B, a credit
1963	1963	1838generated by an individual member corporation under this section shall first be applied against
1964	1964	1839the excise attributable to that company under sections 32 or 39, subject to the limitations of
1965	1965	1840subsections (d) and (e). A member corporation with an excess research and development credit
1966	1966	1841may apply its excess credit against the excise of another group member if such other member
1967	1967	1842corporation may use additional credits under the limitations of said subsections (d) and (e).
1968	1968	1843Unused, unexpired credits generated by a member corporation shall be carried over from year to
1969	1969	1844year by the individual corporation that generated the credit and shall not be refundable. Nothing
1970	1970	1845in this section shall alter subsection (h) of section 31A.  89 of 110
1971	1971	1846 (g) A corporation entitled to a credit under this section for any taxable year may carry
1972	1972	1847over and apply to its excise for any of the next succeeding 15 taxable years that portion, as
1973	1973	1848reduced from year to year, of its credit which exceeds its excise for the taxable year. A
1974	1974	1849corporation may carry over and apply to its excise for any subsequent taxable year that portion,
1975	1975	1850as reduced from year to year, of those credits which were not allowed by subsection (f).
1976	1976	1851 (h) The commissioner of revenue shall promulgate regulations necessary to carry out
1977	1977	1852this section.
1978	1978	1853 Section 38QQ. (a) A taxpayer, to the extent authorized by the climatetech tax incentive
1979	1979	1854program established in subsection (d) of section 16 of chapter 23J, may be allowed a refundable
1980	1980	1855jobs credit against the tax liability imposed under this chapter in an amount determined by the
1981	1981	1856Massachusetts clean energy technology center established in section 2 of said chapter 23J, in
1982	1982	1857consultation with the department of revenue.
1983	1983	1858 (b) A taxpayer taking a credit under this section shall commit to the creation of not
1984	1984	1859less than 5 net new permanent full-time employees in the commonwealth.
1985	1985	1860 (c) A credit allowed under this section shall reduce the liability of the taxpayer under
1986	1986	1861this chapter for the taxable year. If a credit claimed under this section by a taxpayer exceeds the
1987	1987	1862taxpayer's liability as otherwise determined under this chapter for the taxable year, 90 per cent of
1988	1988	1863such excess credit, to the extent authorized by the climatetech tax incentive program, shall be
1989	1989	1864refundable to the taxpayer. Excess credit amounts shall not be carried forward to other taxable
1990	1990	1865years.
1991	1991	1866 (d) The department of revenue shall issue the refundable portion of the jobs credit
1992	1992	1867without further appropriation and in accordance with the cumulative amount, including the 90 of 110
1993	1993	1868current year costs of incentives allowed in previous years, which shall not exceed $30,000,000
1994	1994	1869annually as set forth in subsection (d) of section 16 of chapter 23J.
1995	1995	1870 Section 38RR. (a) A business corporation engaged in business in the commonwealth
1996	1996	1871may be allowed a credit each taxable year against its excise due under this chapter in an amount
1997	1997	1872equal to $5,000 or 50 per cent of the wages paid to each net-new qualified intern employed in the
1998	1998	1873taxable year, whichever is less. If a credit allowed by this section exceeds the tax otherwise due
1999	1999	1874under this chapter, 100 per cent of the balance of such credit may, at the option of the taxpayer,
2000	2000	1875be refunded to the taxpayer.
2001	2001	1876 (b) For an employer to be eligible for a credit under this section: (i) the intern shall be
2002	2002	1877enrolled in or a recent graduate of a public or private institution of higher education located in
2003	2003	1878Massachusetts; (ii) the intern shall have been employed as a qualified intern by the employer for
2004	2004	1879at least 12 weeks in the taxable year for which the credit is claimed; and (iii) the employer shall
2005	2005	1880demonstrate that the total number of interns employed in the taxable year exceeds the average
2006	2006	1881number of interns employed by the taxpayer per year over the previous three years. An intern
2007	2007	1882shall not be qualified if such intern is participating in another internship or apprenticeship
2008	2008	1883program for which an employer has claimed a credit in the taxable year under this chapter or
2009	2009	1884section 6 of chapter 62 of the General Laws.
2010	2010	1885 (c) The total cumulative value of the credits authorized pursuant to this section and
2011	2011	1886subsection (gg) of section 6 of chapter 62 shall not exceed $10,000,000 annually. An employer
2012	2012	1887shall not claim more than $100,000 in credits under this section for any taxable year. A credit
2013	2013	1888allowed under this section shall not be transferable. 91 of 110
2014	2014	1889 (d) The executive office of economic development, in consultation with the
2015	2015	1890commissioner, shall authorize, administer and determine eligibility for the tax credit pursuant to
2016	2016	1891this section and subsection (gg) of section 6 chapter 62 and shall allocate the credit in accordance
2017	2017	1892with the standards and requirements set forth in regulations promulgated pursuant to this section.
2018	2018	1893The secretary of economic development, in consultation with the commissioner, shall
2019	2019	1894promulgate regulations establishing an application process for the credit.
2020	2020	1895 (e) The secretary of economic development shall annually file a report with the house
2021	2021	1896and senate committees on ways and means, the joint committee on economic development and
2022	2022	1897emerging technologies, and the joint committee on labor and workforce development identifying
2023	2023	1898the following: (i) total amount of tax credits claimed pursuant to this section and subsection (gg)
2024	2024	1899of section 6 of chapter 62; (ii) the number of participating interns; and (iii) the number of
2025	2025	1900participating employers. In the fourth submission of said annual report, the secretary of
2026	2026	1901economic development shall also provide an assessment of the effectiveness of the credit offered
2027	2027	1902under this section and subsection (gg) of section 6 of chapter 62 in achieving the goal of
2028	2028	1903retaining graduating talent in the commonwealth. Notwithstanding section 21 of chapter 62C, the
2029	2029	1904department of revenue may provide to the secretary of economic development de-identified,
2030	2030	1905statistical tax return information related to the tax filings of former participating interns for the
2031	2031	1906five tax years beginning after the conclusions of the internship to evaluate whether former interns
2032	2032	1907are both employed and domiciled in the commonwealth after the internship. Said information
2033	2033	1908must be shared in a manner that prevents the identification of particular tax returns.
2034	2034	1909 SECTION 129. Section 42B of said chapter 63, as so appearing, is hereby amended by
2035	2035	1910striking out, in lines 50 to 51, the words “a certified life sciences” and inserting in place thereof 92 of 110
2036	2036	1911the following words:- or the climatetech tax incentive program established by section 16 of
2037	2037	1912chapter 23J, a certified.
2038	2038	1913 SECTION 130. Section 6 of chapter 64H of the General Laws, as appearing in the 2022
2039	2039	1914official edition, is hereby amended by adding the following subsection:-
2040	2040	1915 (yy)(1) Sales of tangible personal property purchased for a certified climatetech
2041	2041	1916company, to the extent authorized pursuant to the climatetech tax incentive program established
2042	2042	1917by section 16 of chapter 23J, for use in connection with the construction, alteration, remodeling,
2043	2043	1918repair or remediation of research, development or manufacturing or other commercial facilities
2044	2044	1919used for the provisions of goods or services in the climatetech sector and utility support systems.
2045	2045	1920Only purchases made on or after the effective date of this paragraph shall be eligible for this
2046	2046	1921exemption.
2047	2047	1922 (2) As used in this paragraph, the following words shall have the following meanings,
2048	2048	1923unless the context clearly requires otherwise:-
2049	2049	1924 “Climatetech” shall have the same meaning as described in section 1 of chapter 23J.
2050	2050	1925 “Climatetech company” shall have the same meaning as described in section 1 of chapter
2051	2051	192623J.
2052	2052	1927 “Utility support systems”, all areas of utility support systems including, but not limited
2053	2053	1928to, site, civil, mechanical, electrical and plumbing systems.
2054	2054	1929 SECTION 131. Chapter 112 of the General Laws, as appearing in the 2022 Official
2055	2055	1930Edition, is hereby amended by striking out section 9, and inserting in place thereof the following
2056	2056	1931section:- 93 of 110
2057	2057	1932 Section 9. (a) An applicant for limited registration under this section may, upon payment
2058	2058	1933of a fee to be determined annually by the secretary of administration and finance under section
2059	2059	19343B of chapter 7, be registered by the board as an intern, fellow or medical officer for such time
2060	2060	1935as it may subscribe if the applicant furnishes the board with satisfactory proof of the
2061	2061	1936following:
2062	2062	1937 (i) The applicant is at least 18 years of age and of good moral character.
2063	2063	1938 (ii) (1) The applicant has creditably completed 2 years of a premedical course of study
2064	2064	1939 at an accredited college or university and not less than 3 ½ years of study in a legally
2065	2065	1940chartered medical school having the power to grant degrees in medicine; or (2) if not enrolled in
2066	2066	1941or a graduate of a legally chartered medical school in the United States or Canada, the applicant
2067	2067	1942is the holder of a standard certificate granted after an examination by the Education Council for
2068	2068	1943Foreign Medical Graduates, unless granted an exemption by the board; or (3) the applicant has
2069	2069	1944completed a minimum of 2 years of premedical education at an accredited college or university
2070	2070	1945of the United States, Canada or Puerto Rico and if the applicant has studied medicine in a
2071	2071	1946medical school outside the United States, Canada or Puerto Rico that is recognized by the World
2072	2072	1947Health Organization, has completed all the formal requirements for the degree corresponding to
2073	2073	1948doctor of medicine, except internship and social service and has completed 1 year of clinical
2074	2074	1949clerkship approved by the liaison committee on medical education of the American Medical
2075	2075	1950Association.
2076	2076	1951 (iii) The applicant has been appointed as an intern, fellow or medical officer in a hospital
2077	2077	1952or other institution of the commonwealth, or of a county or municipality thereof; or in a hospital 94 of 110
2078	2078	1953or clinic which is incorporated under the laws of the commonwealth or in a clinic which is
2079	2079	1954affiliated with a hospital licensed by the department of public health under authority of section
2080	2080	195571 of chapter 111; or in an outpatient clinic operated by the department of mental health; or in
2081	2081	1956the department of public health for duty in clinics or in programs operated or approved by the
2082	2082	1957department of public health; or in programs approved by the board of registration in medicine in
2083	2083	1958the commonwealth and leading toward certification by specialty boards recognized by the
2084	2084	1959American Medical Association.
2085	2085	1960 (iv) The applicant has applied to participate in the medical assistance program
2086	2086	1961administered by the secretary of health and human services in accordance with chapter 118E and
2087	2087	1962Title XIX of the Social Security Act and any federal demonstration or waiver relating to the
2088	2088	1963medical assistance program for the limited purpose of ordering and referring services covered
2089	2089	1964under the program if regulations governing such limited participation are promulgated under
2090	2090	1965section 37 of chapter 118E.
2091	2091	1966 Such limited registration shall entitle the applicant to practice medicine only in the
2092	2092	1967hospital, institution, clinic or program designated on the applicant’s certificate of limited
2093	2093	1968registration, or outside such hospital, institution, clinic or program for the treatment, under the
2094	2094	1969supervision of one of its medical officers who is a duly registered physician, of persons accepted
2095	2095	1970by such hospital, institution, clinic or program as patients, or in any hospital, institution, clinic or
2096	2096	1971program affiliated for training purposes with the hospital, institution, clinic or program
2097	2097	1972designated on such certificate, which affiliation is approved by the board and in any case under
2098	2098	1973regulations established by such hospital, institution, clinic or program. The name of any hospital,
2099	2099	1974institution, clinic or program so affiliated and so approved shall also be indicated on such
2100	2100	1975certificate. Limited registration under this section may be revoked at any time by the board. 95 of 110
2101	2101	1976 (b) Notwithstanding the other provisions of this section, an internationally-trained
2102	2102	1977physician who has been licensed or is otherwise authorized to practice medicine in a country
2103	2103	1978other than the United States shall be eligible to apply for a limited license to practice medicine
2104	2104	1979for a renewable 1-year term after satisfying the criteria in below paragraph (iii), provided,
2105	2105	1980however, that such limited registration shall provide a pathway for the issuance of a full
2106	2106	1981unrestricted license to practice medicine in accordance with, and upon satisfaction of, the criteria
2107	2107	1982in below paragraph (v).
2108	2108	1983 (i) Definitions. For the purposes of this subsection, the following terms shall have the
2109	2109	1984following meanings, unless the context clearly requires otherwise:-
2110	2110	1985 “Commission”, the Educational Commission for Foreign Medical Graduates.
2111	2111	1986 “Internationally-trained physician”, a physician who has received a degree of doctor of
2112	2112	1987medicine or its equivalent from a legally chartered medical school outside the United States
2113	2113	1988recognized by the World Health Organization, who has been licensed or is otherwise authorized
2114	2114	1989to practice medicine in a country other than the United States, and who has practiced medicine
2115	2115	1990for at least one year.
2116	2116	1991 “Licensing Exam”, the United States Medical Licensing Examination.
2117	2117	1992 “Massachusetts physician shortage area”, a geographic region or population in the
2118	2118	1993commonwealth experiencing a shortage of physicians, especially primary care physicians or
2119	2119	1994psychiatrists, relative to population and need.
2120	2120	1995 “Participating healthcare facility”, a federally-qualified health center, community health
2121	2121	1996center, hospital or other healthcare facility approved by the board that provides an assessment 96 of 110
2122	2122	1997and evaluation program designed to develop, assess and evaluate an internationally-trained
2123	2123	1998physician’s on-clinical skills, according to criteria developed or approved by the board; provided,
2124	2124	1999however, that the participating healthcare facility provides medical care in a Massachusetts
2125	2125	2000physician shortage area.
2126	2126	2001 (ii) For the purposes of this subsection, the Massachusetts health care workforce center
2127	2127	2002or its equivalent in the department of public health shall assist the board in determining the
2128	2128	2003regions or populations comprising a Massachusetts physician shortage area.
2129	2129	2004 (iii) The board shall issue a limited license to an applicant if the participating facility and
2130	2130	2005the applicant submit evidence acceptable to the board that the applicant: (A) is an internationally-
2131	2131	2006trained physician; (B) has a valid certificate issued by the commission or other credential
2132	2132	2007evaluation service approved by the board, provided, however, that the board may waive such
2133	2133	2008certification at its discretion where the applicant is unable to obtain the required documentation
2134	2134	2009from a non-cooperating country; (C) has achieved a passing score on Step 1 and Step 2-Clinical
2135	2135	2010Knowledge of the Licensing Exam; (D) has entered into an agreement with the participating
2136	2136	2011facility providing that the facility shall develop, assess and evaluate the applicant’s familiarity
2137	2137	2012with non-clinical skills and standards appropriate for medical practice in the commonwealth,
2138	2138	2013according to assessment and evaluation criteria developed or approved by the board; (E) shall
2139	2139	2014enter a full-time full employment relationship with the participating facility after the board issues
2140	2140	2015a limited license to practice medicine to the applicant; and (F) has satisfied other criteria that
2141	2141	2016may be developed by the board in fulfillment of this subsection.
2142	2142	2017 (iv) The 1-year limited license may not be renewed more than once. 97 of 110
2143	2143	2018 (v) An internationally-trained physician who provides the board with proof of (A)
2144	2144	2019successful completion of the participating facility’s assessment and evaluation program, (B) a
2145	2145	2020passing score on Step 3 of the Licensing Exam and (C) any additional prerequisites that the
2146	2146	2021board may require, shall be eligible to apply for a renewable 2-year restricted license to practice
2147	2147	2022medicine only in a Massachusetts physician shortage area designated by the board; provided,
2148	2148	2023however, that any additional prerequisites for eligibility shall not include post-graduate clinical
2149	2149	2024training, and that the restricted license shall authorize the holder to practice independently in a
2150	2150	2025primary care specialty, psychiatry or other specialty approved by the board. After 2 years of
2151	2151	2026restricted practice, the internationally-trained physician shall be eligible to apply for a full,
2152	2152	2027unrestricted license to practice medicine. The 2-year restricted license may not be renewed more
2153	2153	2028than once.
2154	2154	2029 SECTION 132. Subsection (a) of section 4 of chapter 142A of the General Laws, as
2155	2155	2030appearing in the 2022 Official Edition, is hereby amended by striking out, in line 5, the word
2156	2156	2031“two” and inserting in place thereof the following figure:- 5.
2157	2157	2032 SECTION 133. Section 5 of said chapter 142A, as so appearing, is hereby amended by
2158	2158	2033inserting after the word “jurisdiction”, in line 5, the following words:- or an arbitrator pursuant to
2159	2159	2034section 4.
2160	2160	2035 SECTION 134. Said section 5 of said chapter 142A, as so appearing, is hereby further
2161	2161	2036amended by striking out, in lines 9 to 13, the words “owner has exhausted all customary and
2162	2162	2037reasonable efforts to collect the judgment but the contractor has filed for bankruptcy, fled the
2163	2163	2038jurisdiction or the owner is otherwise unable to collect such judgment after execution” and 98 of 110
2164	2164	2039inserting in place thereof the following words:- contractor has failed to pay the judgment or
2165	2165	2040award and the director has determined that reasonable efforts to collect have been made.
2166	2166	2041 SECTION 135. Section 7 of said chapter 142A, as so appearing, is hereby amended by
2167	2167	2042striking out the first paragraph and inserting in place thereof the following paragraph:-
2168	2168	2043 An owner may make a claim to the fund only if the owner has complied with section 3,
2169	2169	2044has obtained a judgment or arbitration award and has filed the claim to the fund not more than 7
2170	2170	2045years from the date of the contract, the contractor has failed to pay the judgment or award, and
2171	2171	2046the director has determined that reasonable efforts to collect have been made.
2172	2172	2047 SECTION 136. Said section 7 of said chapter 142A, as so appearing, is hereby further
2173	2173	2048amended by striking out, in lines 12 to 13, the words “ten thousand dollars” and inserting in
2174	2174	2049place thereof the following figure:- $25,000.
2175	2175	2050 SECTION 137. Said section 7 of said chapter 142A, as so appearing, is hereby further
2176	2176	2051amended by striking out, in lines 15 and 18, each time they appear, the words “seventy-five
2177	2177	2052thousand dollars” and inserting in place thereof, in each instance, the following figure:-
2178	2178	2053$150,000.
2179	2179	2054 SECTION 138. Said chapter 142A, as so appearing, is hereby further amended by
2180	2180	2055striking out section 15.
2181	2181	2056 SECTION 139. Section 17 of said chapter 142A, as appearing in the 2022 Official
2182	2182	2057Edition, is hereby amended by striking out clause (17) and inserting in place thereof the
2183	2183	2058following 3 clauses:- 99 of 110
2184	2184	2059 (17) had a license, certificate, registration or authority issued by another state or territory
2185	2185	2060of the United States, the District of Columbia, or a foreign state or nation with authority to issue
2186	2186	2061such a license, certificate, registration or authority revoked, cancelled, suspended, not renewed or
2187	2187	2062otherwise acted against, or if the holder has been disciplined, if the basis for the action would
2188	2188	2063constitute a basis for disciplinary action in the commonwealth;
2189	2189	2064 (18) failing to repay the fund in full, including the appropriate amount of annual interest,
2190	2190	2065for any amount paid from the fund because of the contractor’s or subcontractor’s conduct; or
2191	2191	2066 (19) violating any other provision of this chapter.
2192	2192	2067 SECTION 140. Said section 17 of said chapter 142A, as so appearing, is hereby further
2193	2193	2068amended by adding the following paragraph:-
2194	2194	2069 For purposes of this section, the conduct of a contractor or subcontractor shall be deemed
2195	2195	2070to include the conduct of their agents, employees, salespersons or subcontractors, whether or not
2196	2196	2071an express relationship exists, if the work or activities is within the scope of the contract and not
2197	2197	2072for additional work beyond the contract undertaken by separate agreement with the owner.
2198	2198	2073 SECTION 141. The first paragraph of section 18 of said chapter 142A, as so appearing, is
2199	2199	2074hereby amended by adding the following sentence:- The director may also enter into a consent
2200	2200	2075agreement with a registrant to impose 1 or more administrative penalties, including, but not
2201	2201	2076limited to, voluntary revocation of the registration.
2202	2202	2077 SECTION 142. Subsection (4) of section 25Q of chapter 152 of the General Laws, as
2203	2203	2078appearing in the 2022 Official Edition, is hereby amended by adding the following sentence:- 100 of 110
2204	2204	2079 Subsection (1) shall not apply to groups that have been in existence for at least 5 years
2205	2205	2080and have established a premium payment plan acceptable to the commissioner.
2206	2206	2081 SECTION 143. Section 85W of chapter 231 of the General Laws, as appearing in the
2207	2207	20822022 Official Edition, is hereby amended by inserting after the word “compensation”, in line 2,
2208	2208	2083the following words:- in excess of $500 per year
2209	2209	2084 SECTION 144. The ninth paragraph of section 10 of chapter 498 of the acts of 1993, as
2210	2210	2085amended by section 142 of chapter 268 of the Acts of 2022, is hereby further amended by
2211	2211	2086striking out the last sentence.
2212	2212	2087 SECTION 145. Said section 10 of chapter 498 of the Acts of 1993, as so amended, is
2213	2213	2088hereby further amended by inserting at the end the following paragraph:-
2214	2214	2089 Notwithstanding the provisions of any general or special law to the contrary, and
2215	2215	2090notwithstanding any provision to the contrary in the Devens Reuse Plan or By-laws: (i) there
2216	2216	2091shall be no square foot limit or cap on the amount of commercial or industrial development that
2217	2217	2092may occur within Devens; and (ii) there shall be no limit or cap on the number of residential
2218	2218	2093units that may be developed within Devens. Nothing in the foregoing sentence shall modify
2219	2219	2094other provisions of the By-Laws regulating the development of housing within Devens or
2220	2220	2095requiring the issuance of development permits by the Devens Enterprise Commission for specific
2221	2221	2096projects.
2222	2222	2097 SECTION 146. Within 30 days after the effective date of this act, the Secretary of
2223	2223	2098Economic Development and the Secretary of Housing of Livable Communities shall convene a
2224	2224	2099working group that includes representatives from the Towns of Ayer, Harvard and Shirley, the
2225	2225	2100Massachusetts Development Finance Agency, and the Devens Committee to determine a strategy 101 of 110
2226	2226	2101and plan to provide for increased housing production within Devens, including, but not limited
2227	2227	2102to, the feasibility of allowing up to 400 multi-family residential units in the Innovation and
2228	2228	2103Technology Center zoning district established by Article V(A)(13) of the By-laws. The
2229	2229	2104Secretaries of Economic Development and Housing and Livable Communities shall report the
2230	2230	2105findings of the working group within 180 days after the effective date of this act.
2231	2231	2106 SECTION 147. (a) There shall be within the executive office of economic development a
2232	2232	21075-year pilot surety bond assistance program to encourage the participation of economically and
2233	2233	2108socially disadvantaged businesses in bidding for and securing contracts for capital projects. The
2234	2234	2109program may include, but is not limited to:
2235	2235	2110 (1) providing technical assistance to eligible contractors to secure surety bonds;
2236	2236	2111 (2) providing financial assistance to guarantee surety bonds required on behalf of the
2237	2237	2112commonwealth or on behalf of any county, city, town, district or other political subdivision of
2238	2238	2113the commonwealth or other public instrumentality for the construction, reconstruction, alteration,
2239	2239	2114remodeling, repair or demolition of public buildings or other public works.
2240	2240	2115 (b) The executive office shall establish eligibility requirements and other program terms
2241	2241	2116for the program through regulations or program guidelines; provided, however that such
2242	2242	2117eligibility requirements shall endeavor to direct the financial assistance provided by the program
2243	2243	2118to ensure fair participation of businesses owned by persons from socially and economically
2244	2244	2119disadvantaged groups for whom access to capital facility projects and state assisted building
2245	2245	2120projects in the commonwealth has been historically limited. The executive office may administer
2246	2246	2121this program through 1 or more contracts with the Massachusetts Development Finance Agency
2247	2247	2122or Massachusetts Growth Capital Corporation. 102 of 110
2248	2248	2123 (c) Not later than December 31, the executive office shall provide an annual report on its
2249	2249	2124website detailing the activities of the program, including, but not limited to, an analysis of the
2250	2250	2125provision of technical and financial assistance services and its impact on increasing access and
2251	2251	2126participation in capital projects for historically disadvantaged groups. The report shall be made
2252	2252	2127public on its website.
2253	2253	2128 (d) The secretary of economic development may promulgate regulations or program
2254	2254	2129guidelines necessary to implement this section.
2255	2255	2130 (e) Implementation of this section shall be subject to the United States Treasury’s
2256	2256	2131approval to use federal funding for the purposes described herein.
2257	2257	2132 SECTION 148. (a) For purposes of this section, the following words shall have the
2258	2258	2133following meanings, unless the context clearly requires otherwise:-
2259	2259	2134 “Approval”, except as otherwise provided in subsection (b), any permit, certificate, order,
2260	2260	2135excluding enforcement orders, license, certification, determination, exemption, variance, waiver,
2261	2261	2136building permit or other approval or determination of rights from any municipal, regional or state
2262	2262	2137governmental entity, including any agency, department, commission or other instrumentality
2263	2263	2138thereof, concerning the use or development of real property, and any environmental permit,
2264	2264	2139including certificates, licenses, certifications, determinations, exemptions, variances, waivers,
2265	2265	2140building permits or other approvals or determinations of rights issued or made under chapter 21
2266	2266	2141of the General Laws; chapter 21A of the General Laws except section 16 of said chapter 21A;
2267	2267	2142chapter 21D of the General Laws; section 3B of chapter 21E of the General Laws; sections 61 to
2268	2268	214362L, inclusive, of chapter 30 of the General Laws; chapter 30A of the General Laws; chapter 40
2269	2269	2144of the General Laws; chapters 40A to 40C, inclusive, of the General Laws; chapter 40R of the 103 of 110
2270	2270	2145General Laws; chapter 40Y of the General Laws; chapter 41 of the General Laws; chapter 43D
2271	2271	2146of the General Laws; section 21 of chapter 81 of the General Laws; chapter 91 of the General
2272	2272	2147Laws; chapter 131 of the General Laws; chapter 131A of the General Laws; chapter 143 of the
2273	2273	2148General Laws; sections 4 and 5 of chapter 249 of the General Laws; chapter 258 of the General
2274	2274	2149Laws; or chapter 665 of the acts of 1956 or any local by-law or ordinance.
2275	2275	2150 “Development”, division of a parcel of land into 2 or more parcels, the construction,
2276	2276	2151reconstruction, conversion, structural alteration, relocation or enlargement of a building or other
2277	2277	2152structure or facility or any grading, soil removal or relocation, excavation or landfill or any use
2278	2278	2153or change in the use of any building or other structure or land or extension of the use of land.
2279	2279	2154 “Tolling period”, the period from January 1, 2023 to January 1, 2025, inclusive.
2280	2280	2155 (b)(1) Notwithstanding any general or special law to the contrary, an approval in effect or
2281	2281	2156existence during the tolling period shall be extended for a period of 2 years in addition to the
2282	2282	2157lawful term of the approval.
2283	2283	2158 (2) Nothing in this section shall extend or purport to extend: (i) a permit or approval
2284	2284	2159issued by the United States government or an agency or instrumentality thereof or a permit or
2285	2285	2160approval of which the duration of effect or the date or terms of its expiration are specified or
2286	2286	2161determined under a law or regulation of the United States government or an agency or
2287	2287	2162instrumentality thereof; (ii) a permit, license, privilege or approval issued by the division of
2288	2288	2163fisheries and wildlife under chapter 131 of the General Laws; (iii) an approval, determination,
2289	2289	2164exemption, certification, statement of qualification or any other administrative action by the
2290	2290	2165department of energy resources under 225 CMR 20.00, subsection (c) of section 17 of chapter
2291	2291	216625A of the General Laws or corresponding regulations under 225 CMR 21.00; (iv) any 104 of 110
2292	2292	2167agreement entered into by the Massachusetts Department of Transportation or the Massachusetts
2293	2293	2168Bay Transportation Authority or any permit, license or approval issued by the department or
2294	2294	2169authority relating to the sale, acquisition or lease or development of real property owned in
2295	2295	2170whole or in part by the department or authority or the sale, acquisition, lease or development of
2296	2296	2171any interest therein related to such real property pursuant to chapter 6C or chapter 161A of the
2297	2297	2172General Laws; or (v) any enforcement order, consent decree or settlement agreement.
2298	2298	2173 (3) Nothing in this section shall affect the ability of a municipal, regional or state
2299	2299	2174governmental entity, including an agency, department, commission or other instrumentality
2300	2300	2175thereof, to revoke or modify a specific permit or approval, or extension of a specific permit or
2301	2301	2176approval under this section, when that specific permit or approval or the law or regulation under
2302	2302	2177which the permit or approval was issued contains language authorizing the modification or
2303	2303	2178revocation of the permit or approval.
2304	2304	2179 (4) If an approval tolled under this section is based upon the connection to a sanitary
2305	2305	2180sewer system, the approval's extension shall be contingent upon the availability of sufficient
2306	2306	2181capacity, on the part of the treatment facility, to accommodate the development for whose
2307	2307	2182approval has been extended. If sufficient capacity is not available, then those permit holders
2308	2308	2183whose approvals have been extended shall have priority with regard to the further allocation of
2309	2309	2184gallonage over those permit holders who have not received approval of a hookup prior to the
2310	2310	2185effective date of this section. Priority regarding the distribution of further gallonage to a permit
2311	2311	2186holder who has received the extension of an approval under this section shall be allocated in
2312	2312	2187order of the granting of the original approval of the connection. 105 of 110
2313	2313	2188 (5) If an owner or petitioner sells or otherwise transfers a property or project in order for
2314	2314	2189an approval to receive an extension all commitments made by the original owner or petitioner
2315	2315	2190under the terms of the permit must be assigned to and assumed by the new owner or petitioner. If
2316	2316	2191the new owner or petitioner does not meet or abide by such commitments, then the approval shall
2317	2317	2192not be extended under this section.
2318	2318	2193 (6) Nothing in this section shall be construed or implemented in such a way as to modify
2319	2319	2194a requirement of law that is necessary to retain federal delegation to or assumption by the
2320	2320	2195commonwealth of the authority to implement a federal law or program.
2321	2321	2196 (7) Any project covered by approval in effect during the tolling period shall be governed
2322	2322	2197by the applicable provisions of any local ordinance or by-law, if any, in effect at the time of the
2323	2323	2198granting of the approval, unless the owner or petitioner of such project elects to waive the
2324	2324	2199provisions of this section.
2325	2325	2200 SECTION 149. The Massachusetts clean energy technology center, in consultation with
2326	2326	2201the executive office of economic development, shall set benchmarks for the climatetech tax
2327	2327	2202incentive program established in section 16 of chapter 23J of the General Laws. After the
2328	2328	2203program has been in effect for 5 years, the center, in consultation with the executive office of
2329	2329	2204economic development, shall conduct an evaluation of the program by comparing climatetech
2330	2330	2205advancements in the commonwealth against said benchmarks. The center shall review progress
2331	2331	2206made towards the goals of developing and expanding climatetech industry-related employment
2332	2332	2207opportunities and climatetech-related economic development by supporting and stimulating
2333	2333	2208research, development, innovation, manufacturing, deployment and commercialization in the
2334	2334	2209climatetech sector. The center shall submit a written report with the clerks of the house of 106 of 110
2335	2335	2210representatives and the senate, the house and senate committees on ways and means, the joint
2336	2336	2211committee on economic development and emerging technologies, the joint committee on
2337	2337	2212telecommunications, utilities and energy and the joint committee on environment, natural
2338	2338	2213resources and agriculture not later than December 31, 2029.
2339	2339	2214 SECTION 150. The Massachusetts office of business development, in conjunction with
2340	2340	2215the commissioner of revenue, shall report on the impact of the live theater tax credit pursuant to
2341	2341	2216subsection (dd) of section 6 of chapter 62 of the General Laws and section 38NN of chapter 63
2342	2342	2217of the General Laws and shall submit the report to the clerks of the house of representatives and
2343	2343	2218the senate, the house and senate committees on ways and means and the joint committee on
2344	2344	2219economic development and emerging technologies not later than December 31 of the fourth tax
2345	2345	2220year in which the live theater tax credit is available. The office and commissioner shall
2346	2346	2221collaborate with the live theater industry to collect the relevant data for the report. Said report
2347	2347	2222shall include data to assess the direct and indirect economic impacts of the live theater tax credit
2348	2348	2223on the economy of the commonwealth, including estimates of theater tickets sales to domestic
2349	2349	2224and international visitors, spending by live theater productions on adjacent businesses, wages
2350	2350	2225paid for setting up and taking down productions, and impacts on businesses in proximity to
2351	2351	2226theaters, including hotels and restaurants.
2352	2352	2227 SECTION 151. Notwithstanding any general or special law to the contrary, the
2353	2353	2228unexpended and unencumbered balances of the bond-funded authorizations in the following
2354	2354	2229accounts shall cease to be available for expenditure 180 days after the effective date of this act:
2355	2355	22307002-0015, 7002-8005, 7002-8013, 7002-8016, 7002-8017, 7002-8018, 7002-8019, 7002-8020,
2356	2356	22317002-8022, 7002-8035, 7002-8037, 7002-8038, 7002-8052, 7002-8060, 7005-8035, 7007-9035,
2357	2357	22327002-8010, 7002-8015, 7002-8030, 7002-8045, 7002-8050, 7002-8055, 7002-8065. 107 of 110
2358	2358	2233 SECTION 152. Notwithstanding any general or special law to the contrary, to meet the
2359	2359	2234expenditures necessary in carrying out sections 2 to 2B, inclusive, the state treasurer shall, upon
2360	2360	2235receipt of a request by the governor, issue and sell bonds of the commonwealth in an amount to
2361	2361	2236be specified by the governor from time to time but not exceeding, in the aggregate,
2362	2362	2237$1,915,000,000. All bonds issued by the commonwealth, as aforesaid, shall be designated on
2363	2363	2238their face “An Act Relative to Strengthening Massachusetts’ Economic Leadership
2364	2364	2239 ” and shall be issued for a maximum term of years, not exceeding 30 years, as the
2365	2365	2240governor may recommend to the general court pursuant to section 3 of Article LXII of the
2366	2366	2241Amendments to the Constitution; provided, however, that all such bonds shall be payable not
2367	2367	2242later than June 30, 2059. All interest and payments on account of principal on such obligations
2368	2368	2243shall be payable from the General Fund. Bonds and interest thereon issued under the authority of
2369	2369	2244this section shall, notwithstanding any other provision of this act, be general obligations of the
2370	2370	2245commonwealth.
2371	2371	2246 SECTION 153. Notwithstanding any general or special law to the contrary, to meet the
2372	2372	2247expenditures necessary in carrying out section 2C, the state treasurer shall, upon receipt of a
2373	2373	2248request by the governor, issue and sell bonds of the commonwealth in an amount to be specified
2374	2374	2249by the governor from time to time but not exceeding, in the aggregate $900,000,000 . All bonds
2375	2375	2250issued by the commonwealth, as aforesaid, shall be designated on their face “An Act Relative to
2376	2376	2251Strengthening Massachusetts’ Economic Leadership ,” and shall be issued for a maximum term
2377	2377	2252of years, not exceeding 30 years, as the governor may recommend to the general court pursuant
2378	2378	2253to section 3 of Article LXII of the Amendments to the Constitution; provided, however, that all
2379	2379	2254such bonds shall be payable not later than June 30, 2064. All interest and payments on account of
2380	2380	2255principal on such obligations shall be payable from the General Fund. Bonds and interest thereon 108 of 110
2381	2381	2256issued under the authority of this section shall, notwithstanding any other provision of this act, be
2382	2382	2257general obligations of the commonwealth.
2383	2383	2258 SECTION 154. Pursuant to section 96, a commercial electric vehicle charging station
2384	2384	2259operating in the commonwealth as of January 1, 2025, shall be required to register with the
2385	2385	2260division of standards no later than January 1, 2026.
2386	2386	2261 SECTION 155. Section 30 of this act; subsection (dd) of section 2 of chapter 62 as
2387	2387	2262inserted by section 108 of this act; and section 38NN of chapter 63 as inserted by section 128 of
2388	2388	2263this act shall take effect for taxable years beginning on or after January 1 of the first year
2389	2389	2264following a fiscal year which closes with a consolidated net surplus of at least $400,000,000
2390	2390	2265pursuant to section 5C of chapter 29 of the General Laws. Annually, not later than 30 days after
2391	2391	2266the comptroller certifies the amount of the consolidated net surplus pursuant to said section 5C of
2392	2392	2267said chapter 29, the commissioner of revenue shall certify to the secretary of administration and
2393	2393	2268finance whether said section 30 of this act; said subsection (dd) of said section 2 of said chapter
2394	2394	226962 as inserted by said section 108 of this act; and said section 38NN of said chapter 63 as
2395	2395	2270inserted by said section 128 of this act will take effect pursuant to this section; provided,
2396	2396	2271however, that no such certification by the commissioner of revenue shall be required in any year
2397	2397	2272after said section 30 of this act; said subsection (dd) of said section 2 of said chapter 62 as
2398	2398	2273inserted by said section 108 of this act; and said section 38NN of said chapter 63 as inserted by
2399	2399	2274said section 128 of this act take effect.
2400	2400	2275 SECTION 156. Subsection (gg) of section 2 of chapter 62 as inserted by section 108 of
2401	2401	2276this act and section 38RR of chapter 63 as inserted by section 128 of this act shall take effect for
2402	2402	2277taxable years beginning on or after January 1 of the first year following a fiscal year which 109 of 110
2403	2403	2278closes with a consolidated net surplus of at least $400,000,000 pursuant to section 5C of chapter
2404	2404	227929 of the General Laws. Annually, not later than 30 days after the comptroller certifies the
2405	2405	2280amount of the consolidated net surplus pursuant to said section 5C of said chapter 29, the
2406	2406	2281commissioner of revenue shall certify to the secretary of administration and finance whether said
2407	2407	2282subsection (gg) of said section 2 of said chapter 62 as inserted by said section 108 of this act and
2408	2408	2283said section 38RR of said chapter 63 as inserted by said section 128 of this act will take effect
2409	2409	2284pursuant to this section; provided, however, that no such certification by the commissioner of
2410	2410	2285revenue shall be required in any year after said subsection (gg) of said section 2 of said chapter
2411	2411	228662 as inserted by said section 108 of this act and said section 38RR of said chapter 63 as inserted
2412	2412	2287by said section 128 of this act take effect.
2413	2413	2288 SECTION 157. Section 30 is hereby repealed.
2414	2414	2289 SECTION 158. Subsection (dd) of section 2 of chapter 62 as inserted by section 108 of
2415	2415	2290this act and section 38NN of chapter 63 as inserted by section 128 of this act are hereby
2416	2416	2291repealed.
2417	2417	2292 SECTION 159. Section 157 shall take effect on January 1 of the sixth tax year following
2418	2418	2293the effective date of section 30 of this act; subsection (dd) of section 2 of chapter 62 as inserted
2419	2419	2294by section 108 of this act; and section 38NN of chapter 63 as inserted by section 128 of this act,
2420	2420	2295as determined pursuant to section 155.
2421	2421	2296 SECTION 160. Section 158 shall take effect on January 1 of the eleventh tax year
2422	2422	2297following the effective date of section 30 of this act; subsection (dd) of section 2 of chapter 62 as
2423	2423	2298inserted by section 108 of this act; and section 38NN of chapter 63 as inserted by section 128 of
2424	2424	2299this act, as determined pursuant to section 155. 110 of 110
2425	2425	2300 SECTION 161. Subsection (gg) of section 2 of chapter 62 as inserted by section 108 of
2426	2426	2301this act and section 38RR of chapter 63 as inserted by section 128 of this act are hereby repealed.
2427	2427	2302 SECTION 162. Section 161 shall take effect on January 1 of the sixth tax year following
2428	2428	2303the effective date of subsection (gg) of section 2 of chapter 62 as inserted by section 108 of this
2429	2429	2304act and section 38RR of chapter 63 as inserted by section 128 of this act, as determined pursuant
2430	2430	2305to section 156.
2431	2431	2306 SECTION 163. Sections 76; 102; 103; subsections (ee) and (ff) of section 2 of chapter 62
2432	2432	2307as inserted by section 108; sections 38OO, 38PP, 38QQ of chapter 63 as inserted by section 128;
2433	2433	2308and section 130 of this act shall apply to tax years beginning on or after January 1, 2024.