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HOUSE DOCKET, NO. 4668 FILED ON: 11/2/2023
HOUSE . . . . . . . . . . . . . . . No. 4524
The Commonwealth of Massachusetts
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PRESENTED BY:
Marjorie C. Decker
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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:
The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
An Act relative to annual lists and manufacturing corporations.
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PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:Marjorie C. Decker25th Middlesex11/2/2023 1 of 1
HOUSE DOCKET, NO. 4668 FILED ON: 11/2/2023
HOUSE . . . . . . . . . . . . . . . No. 4524
By Representative Decker of Cambridge, a petition (subject to Joint Rule 12) of Marjorie C.
Decker relative to annual lists and manufacturing corporations. Revenue.
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Third General Court
(2023-2024)
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An Act relative to annual lists and manufacturing corporations.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
of the same, as follows:
1 SECTION 1. Section 2 of chapter 58 of the General Laws, as appearing in the 2022
2Official Edition, is hereby amended by striking out the word "taxes", in line 9, and inserting in
3place thereof the following words:- taxes; provided, however, that if the commissioner fails to
4forward said list to a board of assessors prior to July 1 of any fiscal year, any classification of a
5corporation as a manufacturing corporation shall not affect the assessment of machinery used in
6the conduct of business pursuant to clause sixteenth of section 5 of chapter 59 until the next
7fiscal year.
8 SECTION 2. Said section 2 of said chapter 58 is hereby further amended by striking out
9the word "Any", in line 14, and inserting in place thereof the following words:- Any corporation
10that first files an application with the commissioner seeking classification as a manufacturing
11corporation prior to or during January of the calendar year for which it seeks such classification,
12and any other.