Massachusetts 2023-2024 Regular Session

Massachusetts House Bill H4722 Compare Versions

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11 HOUSE . . . . . . . . No. 4722
22 The Commonwealth of Massachusetts
33 ________________________________________
44 HOUSE OF REPRESENTATIVES, June 5, 2024.
55 The committee on Economic Development and Emerging
66 Technologies, to whom was referred the Message from Her Excellency the
77 Governor (accompanied by House, No. 4459), reports recommending that
88 the accompanying bill (House, No. 4722) relative to strengthening
99 Massachusetts' economic leadership, ought to pass.
1010 For the committee,
1111 JERALD A. PARISELLA. 1 of 150
1212 FILED ON: 6/4/2024
1313 HOUSE . . . . . . . . . . . . . . . No. 4722
1414 The Commonwealth of Massachusetts
1515 _______________
1616 In the One Hundred and Ninety-Third General Court
1717 (2023-2024)
1818 _______________
1919 An Act relative to strengthening Massachusetts' economic leadership.
2020 Whereas, The deferred operation of this act would tend to defeat its purpose, which is to
2121 forthwith finance improvements to the commonwealth's economic infrastructure, drive industry
2222 innovation, and promote economic opportunity and job creation, therefore it is hereby declared
2323 to be an emergency law, necessary for the immediate preservation of the public convenience.
2424 Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
2525 of the same, as follows:
2626 1 SECTION 1. To provide for a program of community development, economic
2727 2opportunities, support for local governments, increased industry innovation, job creation and the
2828 3promotion of economic reinvestment through the funding of infrastructure improvements the
2929 4sums set forth in sections 2 to 2C, inclusive, for the several purposes and subject to the
3030 5conditions specified in this act, are hereby made available, subject to the laws regulating the
3131 6disbursement of public funds. These sums shall be in addition to any amounts previously
3232 7authorized and made available for the purposes of those items. The sums set forth in sections 2 to
3333 82B, inclusive, shall be made available until June 30, 2029. The sums set forth in section 2C shall
3434 9be made available until June 30, 2034.
3535 10 SECTION 2. 2 of 150
3636 11 EXECUTIVE OFFICE OF ECONOMIC DEVELOPMENT
3737 12 Office of the Secretary
3838 13 7002-1352For a grant program to coastal communities to be administered by the
3939 14Seaport Economic Council; provided, that funding shall be used for community planning and
4040 15investment activities that stimulate economic development and create jobs in the maritime
4141 16economy sector, and to construct, improve, repair, maintain and protect coastal assets that are
4242 17vital to achieving these goals; and provided further, that the planning, prioritization, selection
4343 18and implementation of projects shall consider climate change impacts in furtherance of the goals
4444 19of climate change mitigation and adaptation consistent with the integrated state hazard mitigation
4545 20and climate change adaptation
4646 21plan....………………………...................................................................................... $100,000,000
4747 22 7002-1522 For grants administered by Massachusetts Technology Development
4848 23Corporation established in section 2 of chapter 40G of the General Laws, and doing business as
4949 24MassVentures; provided, that such grants shall be made on a competitive basis to growing
5050 25Massachusetts-based companies commercializing technologies developed with assistance of a
5151 26Small Business Innovation Research (SBIR) or Small Business Technology Transfer (STTR)
5252 27grant from a federal agency, including, but not limited to, the United States Department of
5353 28Defense, the United States Department of Energy or the National Science
5454 29Foundation…………………………………………………………………………….$25,000,000
5555 30 7002-1523For grants administered by Massachusetts Technology Development
5656 31Corporation established in section 2 of chapter 40G of the General Laws, and doing business as
5757 32MassVentures; provided, that such grants shall be made on a competitive basis to Massachusetts- 3 of 150
5858 33based companies in support of agricultural biotechnology or non-therapeutic biomanufacturing
5959 34technologies developed with assistance of a Small Business Innovation Research (SBIR) or
6060 35Small Business Technology Transfer (STTR) grant from a federal agency, including, but not
6161 36limited to, the United States Department of Energy, the United States Department of Agriculture,
6262 37the United States Food and Drug Administration or the National Science
6363 38Foundation……………………………………………………………...……………....$5,000,000
6464 39 7002-8003For the Massachusetts Technology Park Corporation established by
6565 40section 3 of chapter 40J for matching grants that support agricultural biotechnology or non-
6666 41therapeutic biomanufacturing among private entities, institutions of higher education, non-profits
6767 42and other public or quasi-public entities located in the commonwealth; provided, that grants shall
6868 43be awarded and administered consistent with the strategic goals and priorities of the advanced
6969 44manufacturing collaborative established by section 10B of chapter 23A; and provided further,
7070 45that grants shall be awarded in a manner that promotes geographic, social and economic
7171 46equity……………………………………………………………………………………$5,000,000
7272 47 7002-8039 For the Scientific and Technology Research and Development Matching
7373 48Grant Fund established in section 4G of chapter 40J of the General Laws……….......$95,000,000
7474 49 7002-8044 For a program to be administered by the Massachusetts Development
7575 50Finance Agency for site assembly, site assessment, predevelopment permitting and other
7676 51predevelopment and marketing activities that enhance a site’s readiness for commercial,
7777 52industrial or mixed-use development; provided, that a portion of the funds may be used to
7878 53facilitate the expansion or replication of successful industrial parks and to support the
7979 54revitalization of downtown centers…………………………………………................ $3,000,000 4 of 150
8080 55 7002-8046 For the Massachusetts Growth Capital Corporation established pursuant to
8181 56section 2 of chapter 40W of the General Laws for a program to provide matching grants to
8282 57community development financial institutions certified by the United States Treasury or
8383 58community development corporations certified under chapter 40H of the General Laws to enable
8484 59them to leverage federal or private investments for the purpose of making loans to small
8585 60businesses; provided, that such programs shall prioritize socially or economically disadvantaged
8686 61businesses, which may include, but shall not be limited to, minority-owned, women-owned,
8787 62veteran-owned and immigrant-owned small businesses, that have historically faced obstacles to
8888 63accessing capital……………………………………………………………................ $35,000,000
8989 64 7002-8053 For the Brownfields Redevelopment Fund established in section 29A of
9090 65chapter 23G of the General Laws……………………………………….…................ $30,000,000
9191 66 7002-8054 For the Massachusetts Growth Capital Corporation, established in section 2
9292 67of chapter 40W of the General Laws to provide, in consultation with the microbusiness
9393 68development center within the Massachusetts office of business development, grants to low- and
9494 69moderate-income entrepreneurs to acquire, expand, improve or lease a facility, to purchase or
9595 70lease equipment or to meet other capital needs of a business with not more than 20 employees
9696 71and annual revenues not exceeding $2,500,000, including alternative energy generation projects;
9797 72provided, that preference shall be given to businesses located in low-income or moderate-income
9898 73areas or socially and economically disadvantaged businesses, which shall include, but shall not
9999 74be limited to, minority-owned, women-owned, immigrant-owned and veteran-owned businesses;
100100 75and provided further, that grants shall be awarded in a manner that promotes geographic
101101 76equity…………………………………………………………………..........................$10,000,000 5 of 150
102102 77 7002-8056 For a competitive grant program administered by the office of travel and
103103 78tourism; provided, that funds may be used to improve facilities and destinations visited by in-
104104 79state and out-of-state travelers, with the goals of increasing visitation, enticing repeat visitation
105105 80and increasing the direct and indirect economic impacts of the tourism industry in all regions of
106106 81the commonwealth; provided further, that grants shall support the design, repair, renovation,
107107 82improvement, expansion and construction of facilities owned by municipalities or non-profit
108108 83entities; provided further, that in evaluating grant applications, priority shall be given to projects
109109 84located in state-designated cultural districts and projects that promote nature-based, agricultural
110110 85and other forms of rural tourism; provided further, that all grantees to improve facilities and
111111 86destinations visited by in-state and out-of-state travelers shall provide a match based on a
112112 87graduated formula determined by the Massachusetts office of travel and tourism; provided
113113 88further, that grant recipients shall be required to measure and report on return-on-investment data
114114 89after the expenditure of grant funds; provided further, that grants shall be awarded in a manner
115115 90that promotes geographic equity; and provided further, that a portion of the funding may be used
116116 91to make capital investments that support the commemoration of the 250th anniversary of the
117117 92founding of the United States…………………………………………..…................ $40,000,000
118118 93 7002-8057 For the Commonwealth Zoological Corporation established in section 2 of
119119 94chapter 92B of the General Laws, for costs associated with the preparation of plans, studies and
120120 95specifications, repairs, construction, renovations, improvements, maintenance, asset management
121121 96and demolition and other capital improvements including those necessary for the operation of
122122 97facilities operated by Zoo New England, including the Franklin Park Zoo and the Walter D.
123123 98Stone Memorial Zoo…………………………………………………….…................ $10,000,000 6 of 150
124124 99 7002-8058 For the Massachusetts Broadband Incentive Fund established in section
125125 1006C of chapter 40J of the General Laws, for capital repairs and improvements to broadband
126126 101infrastructure owned by the Massachusetts Technology Park Corporation established by section
127127 1023 of chapter 40J………………………………………………………….…................$10,000,000
128128 103 7002-8059 For the Massachusetts Technology Park Corporation established by
129129 104section 3 of chapter 40J for grant programs that support collaboration among manufacturers
130130 105located in the commonwealth and institutions of higher education, non-profits or other public or
131131 106quasi-public entities; provided, that eligible grantees shall include, but not be limited to,
132132 107participants in the Manufacturing USA institutes, public and private academic institutions, non-
133133 108profits and private business entities; provided further, that grant programs funded from this item
134134 109shall consider the strategic goals and priorities of the advanced manufacturing collaborative
135135 110established by section 10B of chapter 23A; and provided further, that grants shall be awarded in
136136 111a manner that promotes geographic, social, racial, and economic equity…………...$99,000,000
137137 112 7002-8061 For the MassWorks infrastructure program established by section 63 of
138138 113chapter 23A of the General Laws…………………………………………................$400,000,000
139139 114 7002-8062 For a program to provide assistance to projects that will improve,
140140 115rehabilitate or redevelop blighted, abandoned, vacant or underutilized properties to achieve the
141141 116public purposes of eliminating blight, increasing housing production, supporting economic
142142 117development projects, increasing the number of commercial buildings accessible to persons with
143143 118disabilities and conserving natural resources through the targeted rehabilitation and reuse of
144144 119vacant and underutilized property; provided, that such assistance shall take the form of a grant or
145145 120a loan provided to a municipality or other public entity, a community development corporation, 7 of 150
146146 121non-profit entity or for-profit entity; provided further, that eligible uses of funding shall include,
147147 122but not be limited to: (i) improvements and additions to or alterations of structures and other
148148 123facilities necessary to comply with requirements of building codes, fire or other life safety codes
149149 124and regulations pertaining to accessibility for persons with disabilities, where such code or
150150 125regulatory compliance is required in connection with a new commercial, residential or civic use
151151 126of such structure or facility, and (ii) the targeted removal of existing underutilized structures or
152152 127facilities to create or activate publicly-accessible recreational or civic spaces; provided further,
153153 128that financial assistance offered pursuant to this line item may be administered by the executive
154154 129office through a contract with the Massachusetts Development Finance Agency established by
155155 130section 2 of chapter 23G; provided further, that the executive office or the Massachusetts
156156 131Development Finance Agency may establish additional program requirements through
157157 132regulations or policy guidelines; provided further, that funding shall be awarded on a competitive
158158 133basis in accordance with such program requirements; provided further, that financial assistance
159159 134offered pursuant to this item shall be awarded, to the extent feasible, in a manner that reflects
160160 135geographic and demographic diversity and social, racial, and economic equity within the
161161 136commonwealth; and provided further, that program funds may be used for the reasonable costs
162162 137of administering the program not to exceed 5 per cent of the total assistance made during the
163163 138fiscal year………………………………...…………………………….…................$90,000,000
164164 139 7002-8066For a capital grant program to be administered by the executive office of
165165 140economic development, in consultation with the executive office of administration and finance,
166166 141to provide grants to support large, transformational projects to drive economic growth; provided
167167 142further, that such program may be known as Mass Impact…....……....…................$250,000,000 8 of 150
168168 143 7002-8068 For the rural development program established in section 66A of chapter
169169 14423A of the General Laws....…………………………………………….…................$100,000,000
170170 145 7002-8069 For a capital grant program to be administered by the executive office of
171171 146economic development to provide grants or other financial assistance to private businesses that
172172 147are constructing or expanding commercial, industrial or manufacturing facilities in the
173173 148commonwealth which could include, but are not limited to: (i) the construction or expansion of
174174 149facilities in a manner that eliminates or minimizes the use of fossil-fuel heating and cooling
175175 150equipment or incorporates other decarbonization measures that would not otherwise be
176176 151incorporated into the facility design; (ii) the integration of design features that make a facility
177177 152more resilient to the impacts of climate change, where such design features would not otherwise
178178 153be economically feasible; or (iii) capital investments that support the creation of a significant
179179 154number of new jobs in the commonwealth; and provided further, that the secretary of economic
180180 155development shall promulgate program guidelines around the administration of the program
181181 156which may include administering the program through a contract with the Massachusetts
182182 157Development Finance Authority, or other appropriate quasi-governmental
183183 158agency…………………………………………………….…………………............$25,000,000
184184 159 7002-8070 For a capital grant program to be administered by the Massachusetts
185185 160Technology Park Corporation established by chapter 40J of the General Laws, to support the
186186 161adoption and application of artificial intelligence capabilities to public policy problems and to
187187 162leverage emerging artificial intelligence technologies to advance the commonwealth’s lead in
188188 163technology sectors including, but not limited to, life sciences, healthcare and hospitals, financial
189189 164services, advanced manufacturing, robotics and education; provided, that grants shall support
190190 165capital expenses related to activities that leverage emerging artificial intelligence technologies to 9 of 150
191191 166advance the commonwealth’s lead in such technology sectors;; provided further, that grants shall
192192 167be awarded and administered consistent with the strategic goals and priorities of the AI Strategic
193193 168Task Force established by Executive Order No. 628; and provided further, that funds shall be
194194 169used to support the incubation of artificial intelligence firms, advance the adoption of artificial
195195 170intelligence technologies and support artificial intelligence software and hardware technology
196196 171development and commercialization activities..…………………….….…................$100,000,000
197197 172 7002-8072 For a competitive program of grants or other financial assistance, to be
198198 173administered by the Massachusetts Technology Park Corporation established by chapter 40J of
199199 174the General Laws, to provide infrastructure support for industry-led consortia focused on
200200 175advancing the commonwealth’s global leadership and growing jobs in key emerging technology
201201 176sectors including, but not limited to, quantum information sciences and technology, bioindustrial
202202 177manufacturing and non-therapeutic biomanufacturing, to include alternative proteins, which are
203203 178proteins created from plant-based, fermented, or cell-cultured inputs and processes to create
204204 179foods that share sensory characteristics that are consistent with conventional meat and dairy;
205205 180provided, that grants shall support the development, demonstration, deployment and
206206 181commercialization of technology in said key emerging technology sectors and provide funds for
207207 182infrastructure that support training, company incubation and acceleration, technology testing and
208208 183evaluation and other commercial and economic development needs…………............$75,000,000
209209 184 7002-8074 For a competitive program of grants or other financial assistance, to be
210210 185administered by the Massachusetts Technology Park Corporation established by chapter 40J of
211211 186the General Laws, to support research and development of robotics technology, including but not
212212 187limited to robotics incubation, testing, training, workforce development, research and 10 of 150
213213 188development and commercialization activities; and provided, that grants may be made to non-
214214 189profits, public or private universities or private business entities…………..................$25,000,000
215215 190 SECTION 2A.
216216 191 EXECUTIVE OFFICE FOR ADMINISTRATION AND FINANCE
217217 192 Office of the Secretary
218218 193 0640-0308 For the Massachusetts Cultural Facilities Fund established in section 42
219219 194of chapter 23G of the General Laws for the acquisition, design, construction, repair, renovation,
220220 195rehabilitation or other capital improvement or deferred maintenance to a cultural
221221 196facility…………………………………………………………………………………$50,000,000
222222 197 1100-2520 For grants or other financial assistance to cities, towns, regional
223223 198organizations whose membership is exclusively composed of municipal governments, municipal
224224 199redevelopment authorities or agencies, or quasi-governmental agencies to support economic
225225 200development in the commonwealth, including efforts that support workforce development,
226226 201higher education, tourism and arts and culture; provided, that purposes may include, but shall not
227227 202be limited to, planning and studies, preparation of plans and specifications, site assembly and
228228 203preparation, dispositions, acquisitions, repairs, renovations, improvements, construction,
229229 204demolition, remediation, modernization and reconstruction of facilities, infrastructure, equipment
230230 205and other capital assets, technical assistance and information technology equipment and
231231 206infrastructure…………………………………………………………………………$100,000,000
232232 207 1100-2521 For the Massachusetts Educational Financing Agency established by
233233 208chapter 15C of the General Laws to assist students, their parents and others responsible for 11 of 150
234234 209paying the costs of education as well as assisting institutions of higher education in supporting
235235 210access to affordable higher education opportunities………………………………….$85,000,000
236236 211 Board of Library Commissioners
237237 212 7000-9093For a program of grants to cities and towns for approved public library
238238 213projects pursuant to sections 19G to 19J, inclusive, of chapter 78 of the General Laws; provided,
239239 214that grants may be awarded to municipalities submitting applications jointly or through a
240240 215regional planning agency....……………………………………………................... $150,000,000
241241 216 SECTION 2B.
242242 217 SECRETARY OF THE COMMONWEALTH
243243 218 Massachusetts Historical Commission
244244 219 0526-2013For a grant program to units of municipal government and to private,
245245 220nonprofit organizations for the preservation of historic properties, landscapes and sites; provided,
246246 221that such funds shall be awarded in accordance with regulations promulgated by the chairman of
247247 222the Massachusetts historical commission....................................................................... $8,000,000
248248 223 SECTION 2C.
249249 224 EXECUTIVE OFFICE OF ECONOMIC DEVELOPMENT
250250 225 Office of the Secretary
251251 226 7002-0026 For the Massachusetts Life Sciences Breakthrough Fund established by
252252 227section 6 of chapter 23I of the General Laws………………………………............. $500,000,000 12 of 150
253253 228 7002-8077 For the Clean Energy Investment Fund established by section 15 of
254254 229chapter 23J of the General Laws to promote jobs, economic and workforce development through
255255 230capital grants to companies and governmental entities for the purpose of supporting and
256256 231stimulating research and development, innovation, manufacturing, commercialization and
257257 232deployment of technologies in the commonwealth………………………………….$200,000,000
258258 233 7002-8078 For the Massachusetts Offshore Wind Industry Investment Trust Fund
259259 234established by section 9A of chapter 23J of the General Laws to support the offshore wind
260260 235industry and facilitate economic development activity..……………….……………$200,000,000
261261 236 SECTION 3. Section 16G of chapter 6A of the General Laws, as amended by section 21
262262 237of chapter 7 of the Acts of 2023,is hereby further amended by striking out subsections (i) and (j)
263263 238and inserting in place thereof the following 2 subsections:-
264264 239 (i) The secretary shall, subject to appropriation, establish within the executive office an
265265 240office of performance management and oversight to improve the effectiveness of the economic
266266 241development efforts of the commonwealth. The secretary shall appoint a director of said office
267267 242who shall have economic development experience in the public or private sector. The director
268268 243shall establish performance metrics for the public and quasi-public agencies within the executive
269269 244office or subject to section 56 of chapter 23A, and any regional economic development
270270 245organization or other private organizations under contract with the commonwealth to perform
271271 246economic development services, as the secretary shall determine. In developing or revising these
272272 247performance metrics, the director may from time to time seek out private sector advice and
273273 248models that can be adapted to the needs of the commonwealth. The secretary shall require each
274274 249agency or organization reporting to the office to submit an annual plan, including the goals, 13 of 150
275275 250programs and initiatives for the forthcoming year, and evaluation of the performance on the
276276 251goals, programs and initiative outlined in the preceding year’s plan. Such reports shall be in a
277277 252form directed by the director and incorporate such performance metrics as the director shall
278278 253establish.
279279 254 (j) The director shall prepare an annual report on the progress the agencies or
280280 255organizations reporting to the office are making towards achieving stated goals in their annual
281281 256plan. The annual report shall be made available to the public not later than December 31 of each
282282 257year and shall be published on the official website of the commonwealth and forwarded to the
283283 258clerks of the senate and house of representatives, the chairs of the house and senate committees
284284 259on ways and means and the chairs of the joint committee on economic development and
285285 260emerging technologies.
286286 261 SECTION 4. Said section 16G of said chapter 6A, as so appearing, is hereby further
287287 262amended by striking out subsection (m), and inserting in place thereof the following subsection:-
288288 263 (m) Every 4 years, the secretary of economic development, in consultation with the
289289 264secretary of energy and environmental affairs, shall prepare a report that evaluates the status of
290290 265the commercial fishing industry and includes recommendations for appropriate actions to be
291291 266taken to maintain and revitalize the commercial fishing, shellfish and seafood industry.  
292292 267 In carrying out this requirement, the secretaries may seek the laboratory, technical,
293293 268education and research skills and facilities of public institutions of higher education.
294294 269 SECTION 5. Subsection (n) of said section 16G of said chapter 6A, as so appearing, is
295295 270hereby further amended by striking out, in lines 246 to 248, inclusive, the second sentence. 14 of 150
296296 271 SECTION 6. Said subsection (n) of said section 16G of said chapter 6A, as so appearing,
297297 272is hereby further amended by striking out, in lines 255 to 256, the words “executive office and
298298 273paid as the fund director shall direct” and inserting in place thereof the following words:-
299299 274secretary of economic development.
300300 275 SECTION 7. Said section 16G of said chapter 6A, as so appearing, is hereby further
301301 276amended by striking out, in line 273, the words “The executive office shall submit an annual”
302302 277and inserting in place thereof the following words:- In years when expenditures are made from
303303 278the fund, the executive office shall submit a.
304304 279 SECTION 8. Subsections (c) and (d) of section 35FF of chapter 10 of the General Laws,
305305 280as appearing in the 2022 Official Edition, is hereby amended by striking out the words “clean
306306 281energy”, each time they appear, and inserting in place thereof the following word:- climatetech.
307307 282 SECTION 9. Section 12 of chapter 22 of the General Laws, as so appearing, is hereby
308308 283repealed.
309309 284 SECTION 10. Subsection (b) of section 3A of chapter 23A of the General Laws, as so
310310 285appearing, is hereby amended by striking out the definition of “Expansion of an existing facility”
311311 286and inserting in place thereof the following definition:-
312312 287 “Expansion project”, the expansion of an existing facility located in the commonwealth
313313 288that results in a net increase in the number of permanent full-time employees at the expanded
314314 289facility. 15 of 150
315315 290 SECTION 11. Said subsection (b) of said section 3A of said chapter 23A, as so
316316 291appearing, is hereby further amended by inserting after the definition of “Gateway municipality”
317317 292the following definition:-
318318 293 “In-state relocation project”, the relocation of a business from one location in the
319319 294commonwealth to another location in the commonwealth that results in a net increase in the
320320 295number of permanent full-time employees.
321321 296 SECTION 12. Said subsection (b) of said section 3A of said chapter 23A, as so
322322 297appearing, is hereby further amended by striking out the definition of “Municipal project
323323 298endorsement” and inserting in place thereof the following definition:-
324324 299 “Municipal project endorsement”, an endorsement of a city council with the approval of
325325 300the mayor in a city or a board of selectmen in a town that: (i) finds a proposed project is
326326 301consistent with the municipality’s economic development objectives; (ii) finds a proposed
327327 302project has a reasonable chance of increasing or retaining employment opportunities as advanced
328328 303in the proposal; and (iii) provides a description of the local tax incentive, if any, offered by the
329329 304municipality in support of the proposed project.
330330 305 SECTION 13. Said subsection (b) of said section 3A of said chapter 23A, as so
331331 306appearing, is hereby further amended by inserting after the definition of “Municipality” the
332332 307following definition:-
333333 308 “Out-of-state relocation project”, the relocation of a business and permanent full-time
334334 309employees from outside the commonwealth to a location within the commonwealth. 16 of 150
335335 310 SECTION 14. Said subsection (b) of said section 3A of said chapter 23A, as so
336336 311appearing, is hereby further amended by striking out the definition of “Proportion of
337337 312compliance” and inserting in place thereof the following definition:-
338338 313 “Proportion of compliance”, a determination made by the economic assistance
339339 314coordinating council, established pursuant to section 3B, of a certified project’s compliance with
340340 315obligations related to capital investment, job creation, job retention or other obligations
341341 316applicable to the certified project.
342342 317 SECTION 15. Said subsection (b) of said section 3A of said chapter 23A, as so
343343 318appearing, is hereby further amended by striking out the definition of “Replacement of an
344344 319existing facility” and inserting in place thereof the following definition:-
345345 320 “Retention project”, a project that enables a controlling business to retain at least 50
346346 321permanent full-time employees at a facility located within a gateway city or in an adjacent city or
347347 322town that is accessible by public transportation to residents of a gateway city; provided, that
348348 323without such project, the retained jobs would be relocated outside of the commonwealth.
349349 324 SECTION 16. Said section 3A of said chapter 23A, as so appearing, is hereby further
350350 325amended by striking out, in line 113, the words “and approved by the EACC”.
351351 326 SECTION 17. Section 3B of said chapter 23A, as most recently amended by section 66
352352 327of chapter 7 of the acts of 2023, is hereby amended by striking out, in lines 5 to 6, the words
353353 328“who shall serve as co-chairperson”. 17 of 150
354354 329 SECTION 18. Said section 3B of said chapter 23A, as so appearing, is hereby further
355355 330amended by striking out clauses (iii) to (vii), inclusive, and inserting in place thereof following
356356 331clauses:-
357357 332 (iii) authorize municipalities to apply to the United States Foreign Trade Zone Board for
358358 333the privilege of establishing, operating and maintaining a foreign trade zone in accordance with
359359 334section 3G;
360360 335 (iv) assist municipalities in obtaining state and federal resources and assistance for
361361 336certified projects and other job creation and retention opportunities;
362362 337 (v) provide appropriate coordination with other state programs, agencies, authorities and
363363 338public instrumentalities to enable certified projects and other job creation and retention
364364 339opportunities to be more effectively promoted by the commonwealth; and
365365 340 (vi) monitor the implementation of the economic development incentive program.
366366 341 SECTION 19. Subsection (c) of said section 3B of said chapter 23A, as most recently
367367 342amended by section 67 of chapter 7 of the acts of 2023, is hereby amended by striking out the
368368 343first 2 sentences and inserting in place thereof the following sentence:- The director of MOBD
369369 344shall be responsible for administering the EDIP in consultation with the secretary of economic
370370 345development and the EACC.
371371 346 SECTION 20. Section 3C of said chapter 23A, as appearing in the 2022 Official Edition,
372372 347is hereby amended by striking out subsections (a) and (b) and inserting in place thereof the
373373 348following 2 subsections:- 18 of 150
374374 349 (a) A controlling business may petition the EACC to certify a proposed project by
375375 350submitting the following to the EACC: (i) a detailed description of the proposed project; (ii) a
376376 351representation by the controlling business regarding the amount of capital investment to be made,
377377 352the number of new jobs to be created and the number of existing jobs to be retained; (iii) a
378378 353representation by the controlling business regarding any other economic benefits or other public
379379 354benefits expected to result from the construction of the proposed project; and (iv) any other
380380 355information that the EACC shall require by regulation, policy or guidance.
381381 356 (b) Upon receipt of a completed project proposal, the EACC may certify the proposed
382382 357project, deny certification of the proposed project or certify the proposed project with conditions.
383383 358In order to certify a proposed project, with or without conditions, the EACC shall make the
384384 359following required findings based on the project proposal and any additional investigation that
385385 360the EACC makes: (i) the proposed project is located or will be located within the
386386 361commonwealth; (ii) the proposed project qualifies as an expansion project, in-state relocation
387387 362project, out-of-state relocation project or retention project; (iii) the controlling business has
388388 363committed to maintaining new and retained jobs for a period of at least 3 years after the
389389 364completion of the proposed project; (iv) the proposed project appears to be economically feasible
390390 365and the controlling business has the financial and other means to undertake and complete the
391391 366proposed project; (v) the EDIP tax credits available to the controlling business pursuant to this
392392 367chapter are a significant factor in its decision to undertake the proposed project; and (vi) the
393393 368proposed project complies with all applicable statutory requirements and with any other criteria
394394 369that the EACC may prescribe by regulation, policy or guidance.   19 of 150
395395 370 The EACC shall, by regulation, policy or guidance, provide for the contents of an
396396 371application for project certification which may include a requirement that the controlling
397397 372business provide written evidence to support the certification provided for in clause (v).
398398 373 SECTION 21. Subsection (d) of said section 3C of said chapter 23A, as so appearing, is
399399 374hereby amended by striking out the last sentence.
400400 375 SECTION 22. Section 3D of said chapter 23A, as so appearing, is hereby amended by
401401 376striking out, in lines 4 to 5, the words “awarded and the schedule on which those credits may be
402402 377claimed” and inserting in place thereof the following words:- awarded, the schedule on which
403403 378those credits may be claimed and the extent to which the credits are refundable,.
404404 379 SECTION 23. Said section 3D of said chapter 23A, as so appearing, is hereby further
405405 380amended by striking out, in lines 25 to 29, inclusive, the words “and (vii) commitments, if any,
406406 381made by the controlling business to use Massachusetts firms, suppliers and vendors or to retain
407407 382women or minority-owned businesses during the construction of the certified project” and
408408 383inserting in place thereof the following words:- (vii) commitments, if any, made by the
409409 384controlling business to use Massachusetts firms, suppliers and vendors or to retain women or
410410 385minority-owned businesses during the construction of the certified project; and (viii) the
411411 386commitments, if any, set forth in a municipal project endorsement.
412412 387 SECTION 24. Said section 3D of said chapter 23A, as so appearing, is hereby further
413413 388amended by striking out, in lines 35 to 37, inclusive, the words “and (iii) limit or restrict the right
414414 389of the controlling business to carry unused tax credits forward to subsequent tax years” and
415415 390inserting in place thereof the following words:- (iii) limit or restrict the right of the controlling 20 of 150
416416 391business to carry unused tax credits forward to subsequent tax years; and (iv) allow all or some
417417 392portion of the credits to be refundable.
418418 393 SECTION 25. Said section 3D of said chapter 23A, as so appearing, is hereby further
419419 394amended by striking out subsection (b).
420420 395 SECTION 26. Said chapter 23A, as so appearing, is hereby amended by striking out
421421 396section 3E and inserting in place thereof the following section:-
422422 397 Section 3E. (a) Tax increment financing may be offered by a municipality in accordance
423423 398with section 59 of chapter 40 to the controlling business of a certified project, or to any person or
424424 399entity undertaking a real estate project or to any person or entity expanding a facility if the
425425 400municipality finds that there is a strong likelihood that any of the following will occur within the
426426 401area in question within a specific and reasonably proximate period of time: (i) a significant influx
427427 402or growth in business activity; (ii) the creation of a significant number of new jobs and not
428428 403merely a replacement or relocation of current jobs within the commonwealth; or (iii) a private
429429 404project or investment that contributes significantly to the resiliency of the local economy.
430430 405 (b) A municipality may offer a special tax assessment to the controlling business of a
431431 406certified project, to a person or entity undertaking a real estate project or to a person or entity
432432 407proposing to retain permanent full-time jobs at a facility that otherwise would be at risk of
433433 408relocating outside of the commonwealth. A special tax assessment shall be set forth in a written
434434 409agreement between the municipality and the property owner. The agreement shall include, but
435435 410not be limited to, the amount of the tax reduction and the period of time over which such
436436 411reduction shall be in effect, which shall be for a period not less than 5 years and not to exceed 20
437437 412years. A special tax assessment approved by the municipality shall provide for a reduction of the 21 of 150
438438 413real property tax that otherwise would be due. The reduction shall be based upon a percentage
439439 414reduction in the tax that otherwise would be due on the full assessed value of the affected
440440 415property. The special tax assessment shall provide for tax reduction at least equal to the
441441 416following: (i) in the first year, the tax reduction shall be not less than 50 per cent of the tax that
442442 417would be due based on the full assessed value of the affected property; (ii) in the second and
443443 418third years, the tax reduction shall be not less than 25 per cent of the tax that would be due based
444444 419on the full assessed value of the affected property; and (iii) in the fourth and fifth years, the tax
445445 420reduction shall be not less than 5 per cent of the tax that would be due based on the full assessed
446446 421value of the affected property. The municipality may at its discretion provide for greater real
447447 422property tax reductions than those described in clauses (i) to (iii), inclusive.
448448 423 A municipality may approve special tax assessments if it determines that: (i) the property
449449 424owner is either undertaking a project or otherwise making an investment that contributes to
450450 425economic revitalization of the municipality and significantly increases employment opportunities
451451 426for residents of the municipality or is retaining permanent full-time employees that otherwise
452452 427would be relocated to a facility outside of the commonwealth; (ii) the special tax assessment is
453453 428reasonably necessary to enable the owner’s investment in the project or to retain the jobs that
454454 429otherwise would be relocated; and (iii) the total amount of local tax foregone is reasonably
455455 430proportionate to the public benefits resulting from the special tax assessment.
456456 431 (c) If a municipality offers tax increment financing or special tax assessment to the owner
457457 432or controlling business of a certified project, or to the owner of a facility where a certified project
458458 433is located, the municipality shall notify the EACC by submitting a fully executed copy of the
459459 434adopted local incentive agreement and any amendments thereto. 22 of 150
460460 435 SECTION 27. Section 3F of said chapter 23A, as so appearing, is hereby amended by
461461 436striking out, in lines 1 to 2, the words “Not later than 2 years after the initial certification of a
462462 437project by the EACC, and annually thereafter, the” and inserting in place thereof the following
463463 438word:- The.
464464 439 SECTION 28. Said section 3F of said chapter 23A, as so appearing, is hereby further
465465 440amended by striking out, in line 37, the words “with job creation requirements”.
466466 441 SECTION 29. Said section 3F of said chapter 23A, as so appearing, is hereby further
467467 442amended by striking out subsections (d) and (e) and inserting in place thereof the following
468468 443subsections:
469469 444 (d) Revocation of a project certification shall take effect on the first day of the tax year in
470470 445which the material noncompliance occurred, as determined by the EACC, and all EDIP tax
471471 446credits available to the controlling business shall be rescinded and any claimed tax credits
472472 447awarded under this chapter shall be recaptured in accordance with subsection (g) of section 6 of
473473 448chapter 62 and subsection (i) of section 38N of chapter 63.
474474 449 (e) Notwithstanding any general law to the contrary, if a municipality terminates a local
475475 450tax incentive agreement, the municipality may recapture the value of the tax not paid by making
476476 451a special assessment on the owner of the parcel of real property in the tax year that follows the
477477 452municipality’s decision to terminate the agreement. The assessment, payment and collection of
478478 453the special assessment shall be governed by procedures provided for the taxation of omitted
479479 454property pursuant to section 75 of chapter 59 notwithstanding the time period set forth in said
480480 455chapter 59 for which omitted property assessments may be imposed for each of the fiscal years
481481 456included in the special assessment. 23 of 150
482482 457 SECTION 30. Said chapter 23A of the General Laws, as so appearing, is hereby further
483483 458amended by striking out section 3H and inserting in place thereof the following section:-
484484 459 Section 3H. There shall be a permit regulatory office within the executive office of
485485 460economic development. The secretary of economic development shall appoint a person with
486486 461experience with permitting and business development to serve as the director of the
487487 462Massachusetts permit regulatory office. The director of the permit regulatory office shall: (i)
488488 463serve as the state permit ombudsman to new and expanding businesses; (ii) work with other state
489489 464agencies to expedite the process of obtaining state licenses, permits, state certificates, state
490490 465approvals, and other requirements of law, but not including divisions of the state secretary’s
491491 466office; (iii) provide technical assistance to municipalities interested in streamlining local
492492 467permitting processes; (iv) review and approve or deny municipal priority development site
493493 468proposals made pursuant to chapter 43D and monitor the development of priority development
494494 469sites; (v) subject to appropriation, award technical assistance grants pursuant to chapter 43D; and
495495 470(vi) support the administration of the growth districts initiative as defined in chapter 43E. The
496496 471permit regulatory office shall consult with the secretary of energy and environmental affairs, the
497497 472secretary of housing and livable communities, and the secretary of transportation before
498498 473approving or denying a proposed priority development site.
499499 474 Within the permit regulatory office there shall be a regulatory ombudsman to address
500500 475regulatory matters of interest to the business community. The regulatory ombudsman shall work
501501 476in partnership with the state permitting ombudsman to provide assistance to businesses in the
502502 477process of complying with state regulations and other requirements of law that affect businesses.
503503 478The regulatory ombudsman shall facilitate communication between individual businesses and
504504 479state agencies and provide periodic training to regulatory personnel in state agencies on how to 24 of 150
505505 480identify the small business impacts of regulation, how to reduce those impacts and how to
506506 481expedite and streamline the process or compliance.
507507 482 The director of the permit regulatory office shall file an annual report with the house and
508508 483senate committees on ways and means by January 1 on the activities of the permit regulatory
509509 484office.
510510 485 SECTION 31. Said chapter 23A of the General Laws, as so appearing, is hereby further
511511 486amended by inserting after section 3L the following section:-
512512 487 Section 3M. (a)(1) For the purposes of this section, “office” shall mean the Massachusetts
513513 488office of business development established in section 1, or any constituent office thereof. 
514514 489 (2) There is hereby established a pilot program for a live theater tax credit for which a
515515 490live theater company doing business with a Massachusetts-based theater venue, theater company,
516516 491theater presenter or producer may be eligible. The credit shall be established to support the
517517 492expansion of pre-Broadway productions, pre-off Broadway productions and national tour
518518 493launches, as those terms are defined in paragraph (1) of subsection (dd) of section 6 of chapter 62
519519 494and subsection (a) of section 38NN of chapter 63 and shall assist in the development of long run
520520 495show development and growth. 
521521 496 (b)(1) The office, directly or through a constituent office, shall run a competitive grant
522522 497program to award live theater tax credits. An applicant may only be awarded a tax credit if they
523523 498meet the requisite criteria and qualifications for the credit as outlined in this section and
524524 499subsection (dd) of chapter 62 of the General Laws or section 38NN of chapter 63. The office
525525 500shall establish criteria for prioritization of credits, which may include anticipated economic
526526 501impact and other factors at the discretion of the office. The total cumulative value of the credits 25 of 150
527527 502authorized pursuant to this section and subsection (dd) of chapter 62 of the General Laws or
528528 503section 38NN of chapter 63 shall not exceed $5,000,000 annually.
529529 504 (2) An applicant for a live theater tax credit shall properly prepare, sign and submit to the
530530 505office an application for certification of the theater production. The application shall provide all
531531 506information and data the office deems necessary for the evaluation and administration of the
532532 507application, including, but not limited to, any information about the theater production company
533533 508or its related partners or presenters and a specific Massachusetts live theater or musical
534534 509production as well as such other information as the office, in its discretion, requires in order to
535535 510evaluate and prioritize applications. The eligible theater production budget shall be not less than
536536 511$100,000. The maximum credit for any production shall not be more than $5,000,000, or a lesser
537537 512amount as determined by the office.  
538538 513 (3) The office shall review completed applications, determine whether they meet the
539539 514requisite criteria and qualifications for certification and award tax credits at their sole discretion.
540540 515If a theater production or presentation is determined to be eligible, the office shall issue a
541541 516certification of the eligible theater production or presentation to the theater production company,
542542 517co-producer or presenter and to the commissioner of revenue. The certification shall provide a
543543 518unique identification number for the production and shall be a statement of conditional eligibility
544544 519for the production.   
545545 520 (c) Upon completion of an eligible theater production for which a certification has been
546546 521granted, the applicant shall properly prepare, sign and submit to the office and the department of
547547 522revenue a cost accounting in connection with the eligible theater production. The cost accounting
548548 523shall contain a cost report and an accountant’s certification. In computing payroll costs, 26 of 150
549549 524production and performance expenditures, and transportation expenditures for which a credit will
550550 525be claimed, an eligible theater production shall subtract any state funds, state loans or state
551551 526guaranteed loans. The office and commissioner of revenue may rely, without independent
552552 527investigation, upon an accountant’s certification, in the form of an opinion, confirming the
553553 528accuracy of the information included in the cost report. If the office or the department of revenue
554554 529receives information that is materially inconsistent with representations made in an application,
555555 530the office may rescind the certification.  
556556 531 (d) The office, in consultation with the commissioner of revenue, shall promulgate rules
557557 532and regulations to carry out this section. 
558558 533 SECTION 32. Section 62 of said chapter 23A, as so appearing, is hereby repealed.
559559 534 SECTION 33. Subsection (a) of section 66 of chapter 23A of the General Laws, as most
560560 535recently amended by section 98 of chapter 7 of the Acts of 2023, is hereby further amended by
561561 536striking out the last sentence and inserting in place thereof the following 2 sentences:- The
562562 537mission of the commission shall be to enhance the economic vitality of rural communities and to
563563 538advance the health and well-being of rural residents. For purposes of this section and section
564564 53966A, “rural community” shall mean a municipality with population density of less than 500
565565 540persons per square mile, or a population of less than 7,000 persons, in each case as shown in the
566566 541most recent U.S. decennial census.
567567 542 SECTION 34. Said chapter 23A, as appearing in the 2022 Official Edition, is hereby
568568 543further amended by inserting, after said section 66, the following new section:-
569569 544 Section 66A. (a) The executive office of economic development shall administer a rural
570570 545development program to promote economic opportunity and prosperity in rural communities. 27 of 150
571571 546The program shall provide financial assistance on a competitive basis to municipalities or other
572572 547public entities, community development corporations or non-profit entities for infrastructure
573573 548projects, downtown improvements and other projects that advance economic and community
574574 549development, stable housing markets and other priorities identified by the rural policy advisory
575575 550commission established in section 66.
576576 551 (b) The secretary of economic development shall by guidelines or regulations establish an
577577 552application process and criteria for prioritizing the distribution of financial assistance, taking into
578578 553account the diversity of rural communities. The guidelines or regulations shall allow for joint
579579 554applications by two or more rural communities for a single project serving those municipalities. 
580580 555 (c) The secretary of economic development shall report annually to the chairs of the
581581 556senate and house committees on ways and means and the chairs of the joint committee on
582582 557community development and small businesses on the activities and status of the program. 
583583 558 SECTION 35. Subsection (a) of section 69 of chapter 23A of the General Laws, as so
584584 559appearing, is hereby amended by striking out, in lines 10 to 16, inclusive, the third sentence and
585585 560inserting in place thereof the following sentence:- For the purposes of this section, the term
586586 561“micro business” shall mean a business entity with: (i) a principal place of business in the
587587 562commonwealth; (ii) 10 or fewer full-time employees; and (iii) annual revenue of not more than
588588 563$250,000.
589589 564 SECTION 36. Section 27 of chapter 23G of the General Laws, as so appearing, is hereby
590590 565amended by striking out, in line 103, the words “clean and renewable energy technology” the
591591 566first time they appear and inserting in place thereof the following:- climatetech, as defined in
592592 567section 1 of chapter 23J. 28 of 150
593593 568 SECTION 37. Chapter 23G of the General Laws, as so appearing, is hereby amended by
594594 569inserting after section 27 the following new section:-
595595 570 Section 27A. Massachusetts climatetech loan guarantee program
596596 571 (a) For the purposes of this section, the following terms shall have the following
597597 572meanings unless the context clearly requires otherwise:
598598 573 “Climatetech” and “climatetech company” shall have the same meanings as defined in
599599 574section 1 of chapter 23J.
600600 575 “Fund”, the Emerging Technology Fund established pursuant to section 27.
601601 576 (b) There is hereby established within the agency the Massachusetts climatetech loan
602602 577guarantee program to expand access to private capital for expenses including, but not limited to,
603603 578equipment, facilities and operations by providing eligible companies with loan guarantees and, in
604604 579coordination with the Massachusetts clean energy technology center established by section 2 of
605605 580chapter 23J, information and technical assistance related to available capital; provided, however,
606606 581that an eligible company shall be a climatetech company located or primarily operating in the
607607 582commonwealth.
608608 583 (c) The agency shall utilize the fund, other than as permitted in section 27, solely to
609609 584guarantee loans related to a permissible purpose as defined hereinafter, and to make extensions
610610 585of the same, made pursuant to the provisions of this section and detailed regulations adopted by
611611 586the board; provided, however, that the agency shall make no such reservation, encumbrance, or
612612 587disbursement from the fund unless and until said regulations have been reviewed and approved
613613 588in writing by the secretary of economic development; and provided further, that a permissible 29 of 150
614614 589loan use purpose shall include, but not be limited to: (i) start-up costs; (ii) the purchase or
615615 590deployment of equipment; (iii) new construction; (iv) inventory; (v) working capital; (vi) export
616616 591financing; (vii) franchise fees; (viii) business expansion; or (ix) gap financing. Any
617617 592determination to guarantee loans or to make an extension of the same pursuant to this section
618618 593shall be made by the board.
619619 594 (d) The agency may charge fees to defray the operating expenses of the climatetech loan
620620 595guarantee program. The amount of the fees shall be determined by the board.
621621 596 (e) Loan guarantees shall be secured by no less than a 30 per cent reserve in said fund.
622622 597The board may elect to require a higher reserve. The regulations adopted by the board as
623623 598provided in subsection (c) shall include, but not be limited to, provisions regarding the terms and
624624 599limits for loan guarantees to be secured by the fund; provided, however, that in no instance shall
625625 600a loan guarantee secured by the fund exceed the lower of the following: (i) 80 per cent of the
626626 601required financing; or (ii) $2,000,000.
627627 602 (f) The agency shall make no affirmative determination to guarantee any loan or any
628628 603extension of the same to be secured by the fund unless and until the board has made the
629629 604following findings of fact, to be incorporated in the formal records of its proceedings:
630630 605 (i) that borrowers have a minimum equity interest in the business as determined by the
631631 606board;
632632 607 (ii) that the proposed loan guarantees will be extended to climatetech companies which
633633 608have their principal place of business in the commonwealth; 30 of 150
634634 609 (iii) that there exists adequate collateral or security agreements to ensure the full
635635 610repayment of loan guarantees extended under this chapter and to assist in evaluating the
636636 611program;
637637 612 (iv) that, to the extent possible, said loan guarantee is such that a definite benefit to the
638638 613economy of the commonwealth may reasonably be expected therefrom; and
639639 614 (v) that financing assistance secured by the fund shall only be extended under the
640640 615following circumstances:
641641 616 (A) as part of a governmental match which may be required to secure participation of
642642 617eligible climatetech companies in federal, state or private financing programs; or
643643 618 (B) if adequate financing assistance is not readily available from public or private sources
644644 619in a timely manner.
645645 620 (g) Nothing contained in this section shall be deemed to be a pledge of the credit of the
646646 621commonwealth.
647647 622 SECTION 38. Chapter 23I of the General Laws, as so appearing, is hereby amended by
648648 623striking out section 1 and inserting in place thereof the following section:-
649649 624 Section 1. The general court finds and declares that:
650650 625 (1) research in the life sciences and regenerative and preventative medicine presents a
651651 626significant opportunity of yielding fundamental biological knowledge from which may emanate
652652 627therapies to relieve, on a large scale, human suffering from disease and injury; 31 of 150
653653 628 (2) the extraordinary biomedical scientists working within institutions of higher
654654 629education, research institutes, hospitals and life sciences companies can contribute significantly
655655 630to the welfare of mankind by performing outstanding research in these fields;
656656 631 (3) promoting the health of residents of the commonwealth is a fundamental purpose of
657657 632state government;
658658 633 (4) promoting life sciences research to foster the development of the next generation of
659659 634health-related innovations, to enhance the competitive position of the commonwealth in this vital
660660 635sector of the economy, and to improve the quality and delivery of health care for the people of
661661 636the commonwealth is a clear public purpose and governmental function;
662662 637 (5) public support for and promotion of the life sciences will benefit the commonwealth
663663 638and its residents through improved health status and health outcomes, economic development,
664664 639and contributions to scientific knowledge, and such research will lead to breakthroughs and
665665 640improvements that might not otherwise be discovered due to the lack of existing market
666666 641incentives, especially in the area of regenerative and preventative medicine, such as stem cell
667667 642research;
668668 643 (6) public support for, and promotion of, life sciences research has the potential to
669669 644provide cures or new treatments for many debilitating diseases that cause tremendous human
670670 645suffering and cost the commonwealth millions of dollars each year;
671671 646 (7) it is imperative for the purposes of the commonwealth's competitiveness to invest in
672672 647life sciences research, biotechnology, nanotechnology, bio-security, and health-related artificial
673673 648intelligence to leverage revenues and to encourage cooperation and innovation among public and
674674 649private institutions involved in life sciences research and related applications; 32 of 150
675675 650 (8) the purpose of this chapter is to continue the establishment of the Massachusetts Life
676676 651Sciences Center, to grant that center the power to contract with other entities to receive other
677677 652funds, and to disburse those funds consistent with the purpose of this chapter;
678678 653 (9) the Massachusetts Life Sciences Center is intended to: (i) promote the best available
679679 654research in life sciences disciplines through diverse institutions and to build upon existing
680680 655strengths in the area of biosciences in order to spread the economic benefits across the
681681 656commonwealth; and (ii) foster improved health care outcomes in the commonwealth and the
682682 657world; and
683683 658 (10) the investments of the life sciences center are intended to support future statewide,
684684 659comprehensive strategies to lead the nation in life sciences-related research, innovations and
685685 660employment.
686686 661 SECTION 39. Section 2 of said chapter 23I, as so appearing, is hereby amended by
687687 662inserting after the definition of “equity investment” the following definition:-
688688 663 “Health equity”, addressing the preventable disproportion and differences in the burden
689689 664of disease, experienced by populations that have been disadvantaged by their social or economic
690690 665status, geographic location or environment.
691691 666 SECTION 40. Said section 2 of said chapter 23I, as so appearing, is hereby further
692692 667amended by striking out the definition of “Life sciences” and inserting in place thereof the
693693 668following definition:-
694694 669 “Life sciences”, advanced and applied sciences that expand the understanding of human
695695 670physiology and have the potential to lead to medical advances or therapeutic applications 33 of 150
696696 671including, but not limited to, agricultural biotechnology, biogenerics, bioinformatics, biomedical
697697 672engineering, biopharmaceuticals, biotechnology, biosecurity, life sciences-related artificial
698698 673intelligence, chemical synthesis, chemistry technology, diagnostics, genomics, image analysis,
699699 674marine biology, marine technology, medical technology, medical devices, nanotechnology,
700700 675natural product pharmaceuticals, proteomics, regenerative and preventative medicine, RNA
701701 676interference, stem cell research and veterinary science.
702702 677 SECTION 41. Section 3 of said chapter 23I, as so appearing, is hereby amended by
703703 678striking out subsection (b) and inserting in place thereof the following subsection:-
704704 679 (b) The center shall be governed and its corporate powers exercised by a board of
705705 680directors consisting of 9 directors: 1 of whom shall be the secretary of administration and finance
706706 681or their designee; 1 of whom shall be the secretary of economic development or their designee; 1
707707 682of whom shall be the president of the University of Massachusetts or their designee; and 6 of
708708 683whom shall be appointed by the governor: 1 of whom shall be a chief executive officer of a
709709 684Massachusetts-based life sciences corporation that is a member of the board of directors of the
710710 685Massachusetts Biotechnology Council; 1 of whom shall be a researcher involved in the
711711 686commercialization of biotechnology, pharmaceuticals, medical technology or medical diagnostic
712712 687products; 1 of whom shall have significant experience in the medical device sector and be a
713713 688member of the Massachusetts Medical Device Industry Council board of directors; 1 of whom
714714 689shall have significant experience in the health equity subsector of the life sciences sector; 1 of
715715 690whom shall have significant experience in the digital health subsector of the life sciences sector;
716716 691and 1 of whom shall be a member of the board of the Massachusetts Health and Hospital
717717 692Association. 34 of 150
718718 693 Each appointed member shall serve a term of 5 years, except that in making their initial
719719 694appointments, the governor shall appoint 1 director to serve for a term of 1 year, 1 director to
720720 695serve for a term of 2 years, 1 director to serve for a term of 3 years and 1 director to serve for a
721721 696term of 4 years. The secretary of the executive office of administration and finance and the
722722 697secretary of the executive office of economic development, or their designees, shall serve as co-
723723 698chairs of the board. Any person appointed to fill a vacancy in the office of an appointed director
724724 699of the board shall be appointed in a like manner and shall serve for only the unexpired term of
725725 700such director. Any director shall be eligible for reappointment. Any director may be removed
726726 701from their appointment by the governor for cause.
727727 702 SECTION 42. Said section 3 of said chapter 23I, as so appearing, is hereby further
728728 703amended by striking out, in line 38, the word “Four” and inserting in place thereof the following
729729 704word:- Six
730730 705 SECTION 43. Said section 3 of said chapter 23I, as so appearing, is hereby further
731731 706amended by inserting after the word “center”, in line 71, the following words:- , unless the
732732 707president, in their discretion, elects to appoint and employ a chief administrative and operational
733733 708officer.
734734 709 SECTION 44. Clause (9) of subsection (a) of section 4 of said chapter 23I, as so
735735 710appearing, is hereby amended by striking out, in line 64, the word “Investment” and inserting in
736736 711place thereof the following word:- Breakthrough.
737737 712 SECTION 45. Said subsection (a) of said section 4 of said chapter 23I, as so appearing, is
738738 713hereby amended by inserting, after clause (23), the following clause:- 35 of 150
739739 714 (23A) to disburse, appropriate, grant, loan or allocate bond proceeds to institutions of
740740 715higher education, nonprofit organizations, other public or quasi-public entities in the
741741 716commonwealth and certified life sciences companies; provided, that eligible grantees shall
742742 717include private businesses; provided further, that grants shall be awarded and administered
743743 718consistent with the strategic goals and priorities of the center; provided further, that grants made
744744 719for the purchase of equipment to be owned by, leased to or located within the premises of a
745745 720private businesses shall be made in support of a partnership with an institution of higher
746746 721education or nonprofit corporation with a mission of supporting the life sciences in the
747747 722commonwealth; provided further, that a private university or business entity shall not be eligible
748748 723for a grant unless the center has made a finding that a grant to such university or entity will result
749749 724in a significant public benefit and the private benefit is incidental to a legitimate public purpose;
750750 725and provided further, that grants shall be awarded in a manner that promotes geographic, social,
751751 726racial and economic equity;.
752752 727 SECTION 46. Clause (29) of said subsection (a) of said section 4 of said chapter 23I, as
753753 728so appearing, is hereby further amended by striking out, in line 159, the word “Investment” and
754754 729inserting in place thereof the following word:- Breakthrough.
755755 730 SECTION 47. Said subsection (a) of said section 4 of said chapter 23I, as so appearing, is
756756 731hereby further amended by striking out clauses (31) and (32) and inserting in place thereof the
757757 732following 3 clauses:-
758758 733 (31) to track and report to the general court on federal initiatives that have an impact on
759759 734life sciences companies doing business in the commonwealth; 36 of 150
760760 735 (32) to create award programs to acknowledge successful companies, public and private
761761 736institutions and programs in industry-specific areas, as determined by the center; and
762762 737 (33) to convene an advisory board as may be necessary in its judgment to carry out the
763763 738purposes of this act.
764764 739 SECTION 48. Subsection (c) of section 5 of said chapter 23I, as so appearing, is hereby
765765 740amended by striking out, in line 64, the word “Investment” and inserting in place thereof the
766766 741following word:- Breakthrough.
767767 742 SECTION 49. Subsection (d) of said section 5 of said chapter 23I, as so appearing, is
768768 743hereby further amended by striking out, in line 92, the figure “$30,000,000” and inserting in
769769 744place thereof the following figure:- $50,000,000.
770770 745 SECTION 50. Clause (1) of subsection (e) of said section 5 of said chapter 23I, as so
771771 746appearing, is hereby amended by striking out, in line 107, the figure “5” and inserting in place
772772 747thereof the following figure:- 3.
773773 748 SECTION 51. Clause (2) of said subsection (e) of said section 5 of said chapter 23I, as so
774774 749appearing, is hereby further amended by striking out, in line 120, the word “shall” and inserting
775775 750in place thereof the following word:- may.
776776 751 SECTION 52. Said chapter 23I, as so appearing, is hereby further amended by striking
777777 752out section 6 and inserting in place thereof the following section:-
778778 753 Section 6. (a) There shall be established and placed within the center a fund to be known
779779 754as the Massachusetts Life Sciences Breakthrough Fund, hereinafter in this section referred to as
780780 755the fund, to finance the activities of the center. The fund shall be credited with (i) any 37 of 150
781781 756appropriations or other monies authorized by the general court and specifically designated to be
782782 757credited thereto; (ii) additional funds subject to the direction and control of the center; (iii)
783783 758pension funds; (iv) federal grants or loans; (v) royalties or private investment capital which may
784784 759properly be applied in furtherance of the objectives of the fund; (iv) any proceeds from the sale
785785 760of qualified investments secured or held by the fund; (v) fees and charges imposed relative to the
786786 761making of qualified investments as defined by the center, secured or held by the fund; and (vi)
787787 762any other monies which may be available to the center for the purposes of the fund from any
788788 763other source or sources. Any monies deposited in the fund and shall be available to the center for
789789 764the purposes described in this section, without further appropriation. All available monies in the
790790 765fund that are unexpended at the end of each fiscal year shall not revert to the General Fund and
791791 766shall be made available for expenditure in the subsequent fiscal year.
792792 767 (b) The center shall invest and reinvest the fund and the income thereof only as follows:
793793 768 (1) making qualified investments pursuant to subsection (c);
794794 769 (2) defraying the ordinary and necessary expenses of administration and operation
795795 770associated with the center; provided, however, that said administrative and operational expenses
796796 771shall not exceed 15 per cent of the maximum amount authorized to be expended from the fund in
797797 772a fiscal year;
798798 773 (3) investing any funds not required for immediate disbursement in the purchase of such
799799 774securities as may be lawful investments for fiduciaries in the commonwealth;
800800 775 (4) paying binding obligations associated with such qualified investments which shall be
801801 776secured by the fund as the same become payable; or 38 of 150
802802 777 (5) paying principal or interest on qualified investments secured by the fund or paying
803803 778any redemption premium required to be paid when such qualified investments shall be redeemed
804804 779prior to maturity; provided, however, that monies in the fund shall not be withdrawn at any time
805805 780in such an amount as would reduce the amount of the fund to less than the minimum requirement
806806 781thereof established by the board, except for the purpose of paying binding obligations associated
807807 782with qualified investments which shall be secured by the fund as the same become payable.
808808 783 (c) The fund shall be held and applied by the center, subject to the approval of the board,
809809 784to make qualified investments, grants, research and other funding and loans designed to advance
810810 785the following public purposes for the life sciences in the commonwealth:
811811 786 (1) to stimulate increased financing for the expansion of research and development by
812812 787leveraging private financing for highly productive state-of-the-art research and development
813813 788facilities, equipment and instrumentation and by providing financing related thereto including,
814814 789but not limited to, financing for the construction or expansion of such new facilities;
815815 790 (2) to make targeted investments, including research funding, proof of concept funding
816816 791and funding for the development of devices, drugs, or therapeutics and to promote manufacturing
817817 792activities for new or existing advanced technologies and life sciences research; provided, that
818818 793funding provided for the purchase of equipment to be owned by, leased to or located within the
819819 794premises of a private businesses shall be made in support of a partnership with an institution of
820820 795higher education or nonprofit corporation with a mission of supporting the life sciences in the
821821 796commonwealth; provided further, that a private university or business entity shall not be eligible
822822 797for funding unless the center has made a finding that such funding will result in a significant
823823 798public benefit and the private benefit is incidental to a legitimate public purpose; and provided 39 of 150
824824 799further, that grants shall be awarded in a manner that promotes geographic, social, racial and
825825 800economic equity.
826826 801 (3) to make matching grants to colleges, universities, independent research institutions,
827827 802nonprofit entities, public instrumentalities, companies and other entities in connection with
828828 803support from the federal government, industry and other grant-funding sources related to the
829829 804expansion of research and development and to increase and strengthen economic development,
830830 805employment opportunities and commercial and industrial sectors in the field of life sciences;
831831 806 (4) to provide bridge financing to colleges, universities, independent research institutions,
832832 807nonprofit entities, public instrumentalities, companies and other entities for the receipt of grants
833833 808as described in clause (3) awarded or to be awarded by the federal government, industry or other
834834 809sources;
835835 810 (5) to provide fellowships, co-ops, high school internships, for which additional
836836 811consideration shall be given to minority students at schools where at least 80 per cent of the
837837 812student population is eligible for free or reduced lunch, college internships, for which additional
838838 813consideration shall be given to minority students enrolled full-time or part-time at a community
839839 814college, loans and grants;
840840 815 (6) to provide workforce training grants to prepare individuals for life sciences careers;
841841 816 (7) to provide funding for development, coordination and marketing of higher education
842842 817programs; and
843843 818 (8) to make qualified grants to certified life sciences companies for site remediation,
844844 819preparation and ancillary infrastructure improvement projects. 40 of 150
845845 820 (d) Proceeds of the fund may be used by the center to fund life sciences initiatives
846846 821including but not limited to:
847847 822 (1) international trade initiatives;
848848 823 (2) qualified grants and equity investments to further workforce development and
849849 824education in the life sciences and to promote a diverse life sciences workforce in the
850850 825commonwealth;
851851 826 (3) activities that facilitate the transfer of technology from the commonwealth's research
852852 827institutions to the commonwealth's life science industries, for productive use by such industries
853853 828and to make targeted investments in proof of concept funding for emerging technologies;
854854 829 (4) a program to promote the research and development of plant-made pharmaceuticals
855855 830and industrial products through field trials, in collaboration with the department of agricultural
856856 831resources;
857857 832 (5) initiatives to promote the research, development, adoption and productive application
858858 833of artificial intelligence within the commonwealth’s life science industries;
859859 834 (6) initiatives to promote health equity, including programs that help to identify and
860860 835address preventable disproportion and differences in the burden of disease, or opportunities to
861861 836achieve optimal health, experienced by populations that have been disadvantaged by their social
862862 837or economic status, geographic location or environment;
863863 838 (7) initiatives to promote the efficient collection, storage and sharing of biological
864864 839samples and health information to assist with research and development of new treatments for
865865 840disease or otherwise improve patient outcomes; 41 of 150
866866 841 (8) initiatives to promote biomanufacturing and supply chain resiliency in the life
867867 842sciences in the commonwealth;
868868 843 (9) initiatives to promote diversity and equity in life sciences entrepreneurship; and
869869 844 (10) a program to make qualified equity investments in early-stage life sciences
870870 845companies and enterprises seeking to raise seed capital; provided, however, that said qualified
871871 846equity investments shall not exceed $250,000 in any 1 enterprise. The center shall not make such
872872 847qualified equity investments unless said investment has been approved by a majority vote of the
873873 848board; the recipient is a life sciences company certified pursuant to section 5; and the center
874874 849finds, to the extent possible, that a definite benefit to the commonwealth's economy may
875875 850reasonably be expected from said qualified investment. In evaluating a request or application for
876876 851funding, the center shall consider whether:
877877 852 (i) the proceeds of the equity investment shall only be used to cover the seed capital
878878 853needs of the enterprise except as hereinafter authorized;
879879 854 (ii) the enterprise has a reasonable chance of success;
880880 855 (iii) the center's participation is necessary to the success of the enterprise because funding
881881 856for the enterprise is unavailable in the traditional capital markets or contingent upon matching
882882 857funds, or because funding has been offered on terms that would substantially hinder the success
883883 858of the enterprise;
884884 859 (iv) the enterprise has reasonable potential to create a substantial amount of primary
885885 860employment in the commonwealth; 42 of 150
886886 861 (v) the enterprise’s principals have made or are prepared to make a substantial financial
887887 862and time commitment to the enterprise; and
888888 863
889889 864 (vi) a reasonable effort has been made to find a professional investor to invest in the
890890 865enterprise and such effort was unsuccessful.
891891 866 (e) The center shall not make a qualified investment pursuant to clause (1) of subsection
892892 867(b) unless:
893893 868 (1) said investment has been approved by a majority vote of the board;
894894 869 (2) the recipient is a certified life sciences company pursuant to section 5 or a project or
895895 870initiative listed in subsection (d);
896896 871 (3) the securities to be purchased are qualified securities;
897897 872 (4) the center finds that there is a reasonable possibility that the center will, at a
898898 873minimum, recoup its initial investment;
899899 874 (5) binding commitments have been made to the center by the enterprise for adequate
900900 875reporting of financial data to the center, which shall include a requirement for an annual or other
901901 876periodic audit of the books of the enterprise, and for such control on the part of the center as the
902902 877board shall consider prudent over the management of the enterprise, to protect the investment of
903903 878the center including the board's right to access, without limitation, financial and other records of
904904 879the enterprise; 43 of 150
905905 880 (6) the center finds, to the extent possible, that a definite benefit to the commonwealth's
906906 881economy may reasonably be expected from said qualified investment; provided, further, that in
907907 882evaluating a request or application for funding, the center shall consider the following:
908908 883 (i) the appropriateness of the project;
909909 884 (ii) whether the project has significant potential to expand employment;
910910 885 (iii) the project’s potential to enhance technological advancements;
911911 886 (iv) the project's potential to lead to a breakthrough medical treatment for a particular
912912 887disease or medical condition;
913913 888 (v) the project's potential for leveraging additional funding or attracting resources to the
914914 889commonwealth;
915915 890 (vi) the project's potential to promote manufacturing in the commonwealth; and
916916 891 (vii) evidence of potential royalty income and contractual means to recapture such
917917 892income for the purposes of this chapter, as the center considers appropriate;
918918 893 (7) to the extent said investment is a capital investment made pursuant to clause (8) of
919919 894subsection (c), the investment has been approved by the secretary of the executive office of
920920 895administration and finance upon request of the center; provided, however, that said request shall
921921 896be submitted to the secretary in writing and shall include, but not be limited to:
922922 897 (i) a description of the project or program to be funded;
923923 898 (ii) the economic benefits to the commonwealth which can reasonably be expected from
924924 899said project or program; 44 of 150
925925 900 (iii) a copy of the proposed contract or other document executing the transaction between
926926 901the center and the recipient of the funds;
927927 902 (iv) a description of the contractual or other legal remedies available to the center upon
928928 903non-performance of the contract or other document executing the transaction by the recipient
929929 904including, but not limited to, any provisions for restitution or reimbursement of the funds
930930 905granted, loaned or otherwise invested in or with the recipient; and
931931 906 (v) any other information as the secretary may determine; and
932932 907 (5) said qualified investment conforms with the rules approved by the board.
933933 908 Said rules shall set the terms and conditions for investments which shall constitute
934934 909qualified investments including, but not limited to, loans, guarantees, loan insurance or
935935 910reinsurance, equity investments, grants awarded pursuant to clause (3) of subsection (c), other
936936 911financing or credit enhancing devices, as established by the center directly or on its own behalf
937937 912or in conjunction with other public instrumentalities, or private institutions or the federal
938938 913government. Said rules shall provide that qualified investments made pursuant to clauses (1) and
939939 914(2) of said subsection (c) shall involve a transaction with the participation of at least 1 at-risk
940940 915private party.
941941 916 Said rules shall establish the terms, procedures, standards and conditions which the center
942942 917shall employ to identify qualified applications, process applications, make investment
943943 918determinations, safeguard the fund, advance the objective of increasing employment
944944 919opportunities, oversee the progress of qualified investments and secure the participation of other
945945 920public instrumentalities, private institutions or the federal government in such qualified
946946 921investments. Said rules shall provide for negotiated intellectual property agreements between the 45 of 150
947947 922center and a qualified investment recipient which shall include the terms and conditions by
948948 923which the fund's support may be reduced or withdrawn.
949949 924 (f) The center may solicit investments by private institutions or investors in the activities
950950 925of the fund and may reach agreements with such private institutions or investors regarding the
951951 926terms of any such investments including, but not limited to, the rights of such investors to
952952 927participate in the income or appropriation of the fund. To further the objective of securing
953953 928investments by private institutions or investors in the activities of the fund pursuant to the
954954 929preceding sentence, the center may develop a proposal creating a separate investment entity
955955 930which shall permit the commingling of the fund's resources with the maximum participation by
956956 931such private institutions or investors in a manner consistent with the public purpose of the fund
957957 932and under the terms and conditions established to protect and preserve the assets of the fund.
958958 933 (g) Copies of the approved rules, and any modifications thereto, shall be submitted to the
959959 934clerks of the house of representatives and the senate, who shall forward the same to the chairs of
960960 935the house and senate committees on ways and means and the chairs of the joint committee on
961961 936economic development and emerging technologies.
962962 937 (h) Qualified investment transactions made by the center pursuant to this section shall
963963 938not, except as specified in this chapter, be subject to chapter 175, or any successor thereto, and
964964 939shall be payable solely from the Massachusetts Life Sciences Breakthrough Fund established by
965965 940this section and shall not constitute a debt or pledge of the full faith and credit of the
966966 941commonwealth, the center or any subdivision of the commonwealth.
967967 942 (i) The center shall not make expenditure from or commitment of the assets of the fund
968968 943including, but not limited to, the making of qualified investments secured by the fund, if 46 of 150
969969 944following the making of said qualified investment, the amount of the fund shall be less than the
970970 945minimum requirement established by the board.
971971 946 SECTION 53. Subsection (a) of section 7 of said chapter 23I, as so appearing, is hereby
972972 947amended by adding the following sentence:- The center may in its discretion transfer funds from
973973 948the Life Sciences Breakthrough Fund established under section 6 to the Dr. Craig C. Mello Small
974974 949Business Equity Investment Fund to advance the purposes of this section.
975975 950 SECTION 54. Subsection (a) of section 8 of said chapter 23I, as so appearing, is hereby
976976 951amended by adding the following sentence:- The center may in its discretion transfer funds from
977977 952the Life Sciences Breakthrough Fund established under section 6 to the Dr. Judah Folkman
978978 953Higher Education Grant Fund to advance the purposes of this section.
979979 954 SECTION 55. Sections 9 and 10 of chapter 23I of the General Laws are hereby repealed.
980980 955 SECTION 56. Section 12 of said chapter 23I is hereby repealed.
981981 956 SECTION 57. Section 15 of said chapter 23I, as appearing in the 2022 Official Edition,
982982 957is hereby amended by striking out, in line 18, the words “October 1” and inserting in place
983983 958thereof the following words:- December 31.
984984 959 SECTION 58. Section 1 of chapter 23J of the General Laws, as so appearing, is hereby
985985 960amended by inserting after the definition of “Clean energy research” the following 3 definitions:-
986986 961 “Climatetech”, clean energy, other advanced and applied technologies that contribute to
987987 962the decarbonization of the economy, reduce and mitigate greenhouse gas emissions or mitigate
988988 963the impacts of climate change through adaptation, resiliency and environmental sustainability.  47 of 150
989989 964 “Climatetech company”, a business corporation, partnership, firm, unincorporated
990990 965association or other entity engaged in research, development, innovation, manufacturing,
991991 966deployment or commercialization of climatetech technologies in the commonwealth and any
992992 967affiliate thereof, which is, or the members of which are, subject to taxation under chapter 62, 63,
993993 96864H or 64I. 
994994 969 “Climatetech research”, clean energy research, advanced and applied research in new
995995 970climatetech technologies. 
996996 971 SECTION 59. Subsection (a) of section 2 of said chapter 23J, as so appearing, is hereby
997997 972amended by striking out, in the third paragraph, the words “clean energy”, each time they appear,
998998 973and inserting in place thereof the following word:- climatetech.
999999 974 SECTION 60. Said subsection (a) of said section 2 of said chapter 23J, as so appearing, is
10001000 975hereby further amended by striking out, in line 32, the word “clean” and inserting in place
10011001 976thereof the following word:- climatetech.
10021002 977 SECTION 61. Subsections (b) and (e) of said section 2 of said chapter 23J, as so
10031003 978appearing, are hereby amended by striking out the words “clean energy”, each time they appear,
10041004 979and inserting in place thereof the following word:- climatetech.
10051005 980 SECTION 62. Subsection (a) of section 3 of said chapter 23J, as so appearing, is hereby
10061006 981amended by striking out the words “clean energy”, each time they appear, and inserting in place
10071007 982thereof the following word:- climatetech. 48 of 150
10081008 983 SECTION 63. Section 5 of said chapter 23J, as so appearing, is hereby amended by
10091009 984striking out the words “clean energy”, each time they appear, and inserting in place thereof the
10101010 985following word:- climatetech.
10111011 986 SECTION 64. Section 7 of said chapter 23J, as so appearing, is hereby amended by
10121012 987striking out the words “clean energy”, each time they appear, and inserting in place thereof the
10131013 988following word:- climatetech.
10141014 989 SECTION 65. Section 8 of said chapter 23J, as so appearing, is hereby amended by
10151015 990striking out the words “clean energy”, each time they appear, and inserting in place thereof the
10161016 991following word:- climatetech.
10171017 992 SECTION 66. Subsections (b) and (c) of section 9 of said chapter 23J, as so appearing,
10181018 993are hereby amended by inserting after the words “renewable energy”, each time they appear, the
10191019 994following words:- and climatetech.
10201020 995 SECTION 67. Said subsection (c) of said section 9 of said chapter 23J, as so appearing, is
10211021 996hereby further amended by inserting after the words “clean energy”, each time they appear, the
10221022 997following words:- and climatetech.
10231023 998 SECTION 68. Subsection (d) of said section 9 of said chapter 23J, as so appearing, is
10241024 999hereby amended by striking out, in lines 78 to 87, clauses (i) through (v), inclusive, and inserting
10251025 1000in place thereof the following clauses:-
10261026 1001 (i) the growth of the renewable energy-provider and climatetech industry; (ii) the use of
10271027 1002renewable energy by electricity customers in the commonwealth; (iii) public education and
10281028 1003training regarding renewable energy and climatetech including, but not limited to, promoting 49 of 150
10291029 1004programs and investments that lead to pathways toward economic self-sufficiency for low- and
10301030 1005moderate-income individuals and communities in the clean energy and climatetech industry; (iv)
10311031 1006product and market development; (v) pilot and demonstration projects and other activities
10321032 1007designed to increase the use and affordability of renewable energy and climatetech resources by
10331033 1008and for consumers in the commonwealth;
10341034 1009 SECTION 69. Subsection (e) of said section 9 of said chapter 23J, as so appearing, is
10351035 1010hereby amended by inserting after the words “renewable energy”, each time they appear, the
10361036 1011following words:- and climatetech.
10371037 1012 SECTION 70. Subsection (f) of said section 9 of said chapter 23J, as so appearing, is
10381038 1013hereby amended by striking out, in line 123, the word “projects.” and inserting in place thereof
10391039 1014the following words:- projects; provided, that climatetech technologies eligible for assistance
10401040 1015shall be consistent with the definition of climatetech provided in Section 1 of this chapter.
10411041 1016 SECTION 71. Said subsection (f) of said section 9 of said chapter 23J, as so appearing, is
10421042 1017hereby further amended by inserting, in line 134, after the words “renewable energy”, the
10431043 1018following words:- and climatetech.
10441044 1019 SECTION 72. Clause (2) of subsection (b) of section 9A of said chapter 23J, as so
10451045 1020appearing, is hereby amended by striking out, in line 24, the words “clean energy” and inserting
10461046 1021in place thereof the following word:- climatetech.
10471047 1022 SECTION 73. Said subsection (b) of said section 9A of said chapter 23J, as so
10481048 1023appearing, is hereby amended by striking out clause (12), and inserting in place thereof the
10491049 1024following 3 clauses:- 50 of 150
10501050 1025 (12) promote jobs, economic and workforce development through capital grants to
10511051 1026companies and governmental entities for the purpose of supporting and stimulating research, and
10521052 1027development, innovation, manufacturing, commercialization and deployment of offshore wind in
10531053 1028the commonwealth;
10541054 1029 (13) provide for the necessary and reasonable administrative and personnel costs of the
10551055 1030center or of the executive office of energy and environmental affairs related to administering the
10561056 1031fund; and
10571057 1032 (14) otherwise further the public purposes set forth in this section.
10581058 1033 SECTION 74. Subsection (e) of said section 9A of said chapter 23J, as so appearing, is
10591059 1034hereby amended by inserting, in line 132, after the word “energy” the following words:- ,
10601060 1035climatetech,.
10611061 1036 SECTION 75. Section 10 of said chapter 23J, as so appearing, is hereby amended by
10621062 1037striking out the words “clean energy”, each time they appear, and inserting in place thereof the
10631063 1038following word:- climatetech.
10641064 1039 SECTION 76. Section 13 of said chapter 23J, as so appearing, is hereby amended by
10651065 1040striking out the words “clean energy”, each time they appear, and inserting in place thereof the
10661066 1041following word:- climatetech.
10671067 1042 SECTION 77. Section 15 of said chapter 23J, as so appearing, is hereby amended by
10681068 1043striking out the words “clean energy”, each time they appear, and inserting in place thereof the
10691069 1044following word:- climatetech. 51 of 150
10701070 1045 SECTION 78. Subsection (b) of section 15 of said chapter 23J, as so appearing, is hereby
10711071 1046amended by striking out, in lines 47 to 50, inclusive, the words “and (x) providing for the
10721072 1047necessary and reasonable administrative and personnel costs of the center or of the executive
10731073 1048office of energy and environmental affairs related to administering the fund”, and inserting in
10741074 1049place thereof the following 2 clauses:-
10751075 1050 (x) promoting jobs, economic and workforce development through capital grants to
10761076 1051companies and governmental entities for the purpose of supporting and stimulating research, and
10771077 1052development, innovation, manufacturing, commercialization and deployment of climatetech
10781078 1053technologies in the commonwealth; and
10791079 1054 (xi) providing for the necessary and reasonable administrative and personnel costs of the
10801080 1055center or of the executive office of energy and environmental affairs related to administering the
10811081 1056fund.
10821082 1057 SECTION 79. Said chapter 23J, as so appearing, is hereby further amended by adding the
10831083 1058following section:-    
10841084 1059 Section 16. (a) There shall be established and placed within the center a Massachusetts
10851085 1060climatetech industry tax incentive program that shall be administered by the center. The purpose
10861086 1061of the program shall be to develop and expand climatetech industry-related employment
10871087 1062opportunities in the commonwealth and to promote climatetech related economic development in
10881088 1063the commonwealth by supporting and stimulating research, development, innovation,
10891089 1064manufacturing and deployment in the climatetech sector. Certified climatetech companies shall
10901090 1065be eligible for participation in the program.  52 of 150
10911091 1066 (b) The center may, upon a majority vote of the board, certify a climatetech company as a
10921092 1067climatetech company upon: (i) the timely receipt, as determined by the center, of a certification
10931093 1068proposal supported by independently verifiable information, signed under the pains and penalties
10941094 1069of perjury by a person expressly authorized to contract on behalf of the climatetech company and
10951095 1070shall include, but not be limited to, an estimate of the projected new state revenue the climatetech
10961096 1071company expects to generate during the period for which the company seeks certification,
10971097 1072together with a plan that shall include, but not be limited to: (1) precise goals and objectives, by
10981098 1073which the climatetech company proposes to achieve the projected new state revenue; (2) an
10991099 1074estimate of the number of permanent full-time employees to be hired or retained; (3) an estimate
11001100 1075of the year in which the company expects to hire or retain the employees; (4) an estimate of the
11011101 1076projected average salaries of said employees; (5) an estimate of the projected taxable income
11021102 1077pursuant to chapter 62 generated by said employees; (6) an estimate of the methods by which the
11031103 1078company shall obtain new employees and pursue a diverse workforce; and (7) if applicable, an
11041104 1079estimate of the company's planned capital investment in the commonwealth; and (ii) findings
11051105 1080made by the center, based on the certification proposal, documents submitted therewith and any
11061106 1081additional investigation by the center that shall be incorporated in its approval, that: (1) the
11071107 1082climatetech company is likely to contribute substantially to research, development, innovation,
11081108 1083manufacturing, commercialization or deployment of climatetech in the commonwealth; (2) the
11091109 1084climatetech company has a substantial likelihood of meeting all statutory requirements and any
11101110 1085other criteria that the center may prescribe including, but not limited to, criteria in the following
11111111 1086areas: (A) leveraging additional funding or attracting additional resources to the commonwealth;
11121112 1087(B) increasing research, development, innovation, manufacturing, commercialization or
11131113 1088deployment of climate technologies within the commonwealth; and (C) creating employment in 53 of 150
11141114 1089the commonwealth; and (3) the climatetech company has a substantial likelihood of meeting its
11151115 1090state revenue, employment growth and applicable capital investment projections, as specified in
11161116 1091the certification proposal, over the period for which it receives benefits. 
11171117 1092 (c)(1) Certification granted pursuant to subsection (b) shall be valid for 5 years starting
11181118 1093with the tax year in which certification is granted. Each certified climatetech company shall file
11191119 1094an annual report with the center certifying whether it has met the specific targets established in
11201120 1095the proposal pursuant to clause (i) of subsection (b) and, if not, detailing its progress towards
11211121 1096those targets.   
11221122 1097 (2) The certification of a climatetech company may be revoked by the center after an
11231123 1098investigation by the center and a determination that the climatetech company is in material
11241124 1099noncompliance with its certification proposal; provided, however, that the center shall review
11251125 1100said certified climatetech company at least annually. Revocation shall take effect on the first day
11261126 1101of the tax year in which the center determines the certified climatetech company to be in material
11271127 1102noncompliance. The commissioner of revenue shall, as of the effective date of the revocation,
11281128 1103disallow any credits allowed by the original certification of tax benefits under this section. The
11291129 1104commissioner of revenue shall issue regulations to establish a process to recapture the value of
11301130 1105any credits allowed by the certification under this section. For the purposes of this paragraph,
11311131 1106“material noncompliance” shall mean the failure of a certified climatetech company to
11321132 1107substantially achieve the new state revenue, job growth and capital investment projections set
11331133 1108forth in its certification proposal or any other act, omission or misrepresentation by the certified
11341134 1109climatetech company that frustrates the public purpose of the Massachusetts climatetech industry
11351135 1110tax incentive program.  54 of 150
11361136 1111 (3) Nothing in this subsection shall limit any legal remedies available to the
11371137 1112commonwealth against any certified climatetech company.   
11381138 1113 (d) The center, in consultation with the department of revenue, may annually authorize
11391139 1114incentives, including those established in subsections (ee) and (ff) of section 6 of chapter 62,
11401140 1115subsection (j) of section 38M of chapter 63, section 38OO of said chapter 63, section 38PP of
11411141 1116said chapter 63, section 38QQ of said chapter 63, the second paragraph of subsection (c) of
11421142 1117section 42B of said chapter 63 and subsection (yy) of section 6 of chapter 64H that shall not
11431143 1118exceed $30,000,000 annually. The center, in consultation with the department of revenue, may
11441144 1119limit the incentives to a specific dollar amount or time duration or in any other manner deemed
11451145 1120appropriate by the department of revenue; provided, however, that the department of revenue
11461146 1121shall only allocate the incentives among certified climatetech companies.
11471147 1122  The center, in consultation with the department of revenue, shall provide an estimate to
11481148 1123the secretary of administration and finance of the tax cost of extending benefits to a proposed
11491149 1124project before certification, as approved by the commissioner of revenue, based on reasonable
11501150 1125projections of project activities and costs. Tax incentives shall not be available to a certified
11511151 1126climatetech company unless expressly granted by the secretary of administration and finance in
11521152 1127writing. 
11531153 1128 SECTION 80. Section 6 of chapter 23N of the General Laws, as so appearing, is hereby
11541154 1129amended by striking out subsection (i) and inserting in place thereof the following subsection:-
11551155 1130 (i) Applications for operator licenses are public records under section 10 of chapter 66;
11561156 1131provided, however, that trade secrets, competitively sensitive information or other proprietary
11571157 1132information provided in the course of an application to the commission under this chapter, the 55 of 150
11581158 1133disclosure of which would place the applicant or licensee at a competitive disadvantage, may be
11591159 1134withheld from disclosure under said section 10 of said chapter 66 at the commission's discretion.
11601160 1135 SECTION 81. Section 17 of said chapter 23N of the General Laws, as so appearing, is
11611161 1136hereby amended in paragraph (2) by striking the figure “17.5” ad inserting in place thereof the
11621162 1137following:- “16.5”.
11631163 1138 SECTION 82. Said section 17 of said chapter 23N, as so appearing, is hereby further
11641164 1139amended in paragraph (3) by striking the figure “27.5” and inserting in place thereof the
11651165 1140following:- “25.5”.
11661166 1141 SECTION 83. Said section 17 of said chapter 23N, as so appearing, is hereby further
11671167 1142amended in paragraph (4) by striking the figure “1” and inserting in place thereof the following:-
11681168 1143“4”.
11691169 1144 SECTION 84. Section 18 of said chapter 23N, as most recently amended by section 137
11701170 1145of chapter 7 of the acts of 2023, is hereby further amended by striking out subsection (b) and
11711171 1146inserting in place thereof the following subsection:-
11721172 1147 (b) The fund shall be administered by the secretary of economic development. Money in
11731173 1148the fund shall be competitively granted pursuant to existing workforce development programs
11741174 1149that develop and strengthen workforce opportunities for low-income communities or vulnerable
11751175 1150youth and young adults in the commonwealth, including providing opportunities and strategies to
11761176 1151promote stable employment and wage growth, or competitively granted to eligible recipients
11771177 1152described in subsection (c). 56 of 150
11781178 1153 SECTION 85. Section 18 of said chapter 23N is hereby amended by striking out clause
11791179 1154(c), and inserting in place thereof the following clause:-
11801180 1155 (c) Eligible grant recipients shall provide opportunities which: (i) target at risk youth,
11811181 1156including resources to empower youth to succeed in the workforce; (ii) provide job skills
11821182 1157trainings, including programs offering trainings in multiple languages and areas for development,
11831183 1158including education and hands on skills; (iii) provide job skills trainings, including education and
11841184 1159hands on skills for individuals with intellectual, developmental, or physical disabilities; (iv)
11851185 1160promote adult literacy, including strategies to master reading and writing and providing digital
11861186 1161formats to increase accessibility; (v) provide English language learning programs to promote
11871187 1162access to the workforce; or (vi) facilitate work permits, professional credentialing or other
11881188 1163workforce opportunities for non-citizens permanently residing under color of law or otherwise
11891189 1164lawfully present in the commonwealth. The secretary of economic development shall establish
11901190 1165criteria to evaluate applications for the grant program; provided, that the criteria shall include,
11911191 1166but shall not be limited to, at risk populations; provided further, that preference shall be given to
11921192 1167eligible grant recipients providing opportunities for individuals who meet at least 2 of the
11931193 1168following: (i) is under 30 years of age; (ii) is a victim of violence; (iii) is over 18 years of age
11941194 1169and does not have a high school diploma; (iv) has been convicted of a felony; (v) has been
11951195 1170unemployed or has had a family income below 250 per cent of the federal poverty level for not
11961196 1171less than 6 months; (vi) lives in a census tract where over 20 per cent of the populations fall
11971197 1172below the federal poverty line; (vii) is an immigrant, refugee or person of color; or (vii) is an
11981198 1173individual with an intellectual, developmental, or physical disability. 57 of 150
11991199 1174 SECTION 86. Section 19 of said chapter 23N, as amended by section 13 of chapter 2 of
12001200 1175the Acts of 2023, is hereby further amended by striking out, in line 58, the word “and” the
12011201 1176second time it appears.
12021202 1177 SECTION 87. Said section 19 of said chapter 23N, as so appearing, is hereby further
12031203 1178amended in paragraph (3) by inserting at the end thereof the following:-
12041204 1179 “; and
12051205 1180 (4) For a transfer to the State Athletic Commission Fund established pursuant to section
12061206 11812AAAA of chapter 29 for the purpose of rebalancing any lost revenue from licensing fees
12071207 1182waived in accordance with section 24 of chapter 23O”.
12081208 1183 SECTION 88. The General Laws, as appearing in the 2022 Official Edition, are hereby
12091209 1184amended by inserting after chapter 23N the following new chapter:-
12101210 1185 Chapter 23O. The Massachusetts State Athletic Commission
12111211 1186 Section 1. Definitions.
12121212 1187 As used in this chapter, the following words shall have the following meanings unless the
12131213 1188context clearly requires otherwise:
12141214 1189 “Affiliate”, a person who directly or indirectly controls, or is controlled by, or is under
12151215 1190common control with, a specified person.
12161216 1191 “Boxing”, the art of attack and defense with gloved fists practiced as a sport limited to
12171217 1192legal blows above the waist and on the front or sides of the opponent. 58 of 150
12181218 1193 “Business”, a corporation, sole proprietorship, partnership, limited liability company or
12191219 1194any other organization formed for the purpose of carrying on a commercial enterprise.
12201220 1195 “Chair”, the chair of the commission.
12211221 1196 “Combat sports background”, a minimum of 10 years of documented experience in
12221222 1197professional unarmed combative sports including, but not limited to: (i) a professional
12231223 1198combatant, (ii) a licensed promoter, (iii) a licensed manager, (iv) a licensed referee, (v) a
12241224 1199licensed judge or (vi) regulator.
12251225 1200 “Commission”, the Massachusetts state athletic commission established in section 2.
12261226 1201 “Executive director”, the executive director of the Massachusetts state athletic
12271227 1202commission.
12281228 1203 “Kickboxing”, a form of competition in which a person delivers blows with any part of
12291229 1204the arm below the shoulder, including the hand and any part of the leg below the hip, including
12301230 1205the foot.
12311231 1206 “Mixed martial arts”, any form of unarmed combat involving the use of a combination of
12321232 1207techniques including, but not limited to, grappling, kicking and striking, commonly associated
12331233 1208with boxing, kickboxing, wrestling and various disciplines of the martial arts including, but not
12341234 1209limited to, karate, kung fu, tae kwon-do, Jiu-Jitsu or any combination thereof.
12351235 1210 “Person”, an individual, corporation, association, operation, firm, partnership, trust or
12361236 1211other form of business association. 59 of 150
12371237 1212 “Toughman”, a boxing or unarmed combative sporting match or exhibition in which
12381238 1213combatants do not qualify for licensure by the commission as a professional combatant or for
12391239 1214amateur status by a commission-approved amateur organization.
12401240 1215 “Unarmed combative sport”, any form of competition in which a blow is usually struck
12411241 1216which may reasonably be expected to inflict injury and no weapon is used; provided, however,
12421242 1217that “unarmed combative sport” shall not include professional wrestling.
12431243 1218 “Youth sport”, any organized physical activity or athletic or sporting event in which the
12441244 1219team or contestants are predominantly under the age of 18; provided, however, that “youth
12451245 1220sports” shall not include, for the purposes of this chapter, any athletic or sporting event subject to
12461246 1221the rules and regulations promulgated by the Massachusetts Interscholastic Athletic Association,
12471247 1222Middle Level Athletic Committee of the Massachusetts School Administrators Association,
12481248 1223National Collegiate Athletic Association or other governing body as determined by the
12491249 1224commission.
12501250 1225 “Youth sports background”, expertise in general athletics and youth sports; provided,
12511251 1226however, that relevant experience may include, but not be limited to: (i) a prior role as athletic
12521252 1227director in an educational setting or as program director of a youth sports program, or (ii)
12531253 1228significant academic study in physical education or youth development.
12541254 1229 As described in the specific provisions of the act, whether referring to a professional or
12551255 1230amateur contest or match, the terms “contest” and “match” are synonymous, may be used
12561256 1231interchangeably, include boxing, kickboxing and martial arts exhibitions, and mean a fight,
12571257 1232prizefight, boxing contest, pugilistic contest, kickboxing contest, martial arts contest or sparring
12581258 1233match, between two or more persons, where full contact is used or intended that may result or is 60 of 150
12591259 1234intended to result in physical harm to the opponent. An amateur contest or match includes a
12601260 1235contest or match where full contact is used, even if unintentionally, but does not include light
12611261 1236contact karate, tae kwon do, judo or any other light contact martial arts as approved by the
12621262 1237commission and recognized by the International Olympic Committee as an Olympic sport.
12631263 1238 Section 2. Massachusetts state athletic commission; duty, qualification, term and
12641264 1239compensation of commissioners; divisions; executive leadership.
12651265 1240 (a) There shall be a Massachusetts state athletic commission which shall consist of 5
12661266 1241commissioners to be appointed by the governor, at least 1 of whom shall have a combat sports
12671267 1242background in the sport of boxing, at least 1 of whom shall have a combat sports background in
12681268 1243the sport of mixed martial arts, muay thai or kickboxing and at least 2 of whom shall have a
12691269 1244youth sports background. The governor shall designate the chair of the commission.
12701270 1245 (b) (1) Each commissioner shall serve for a term of 3 years or until a successor is
12711271 1246appointed and shall be eligible for reappointment. A person appointed to fill a vacancy in the
12721272 1247office of a commissioner shall be appointed in a like manner and shall serve for only the
12731273 1248unexpired term of such commissioner. The governor may remove a commissioner if the
12741274 1249commissioner: (i) is guilty of malfeasance, misfeasance or unethical conduct in office; (ii)
12751275 1250substantially neglects the duties of a commissioner; (iii) is unable to discharge the powers and
12761276 1251duties of the commissioner’s office; or (iv) commits gross misconduct; provided, however, that
12771277 1252such removal shall only occur following an investigation by the governor, which may be initiated
12781278 1253by any complaint or unfavorable report the governor or the division receives regarding claims of
12791279 1254improper behavior by any commission member. 61 of 150
12801280 1255 (2) The commission membership of a person appointed to the commission shall be
12811281 1256considered vacant, and the governor shall appoint a successor in like manner in accordance with
12821282 1257subsection (a) should a commission member be absent, without justification, for more than 50
12831283 1258percent of the commission’s meetings during a single calendar year. The commission shall, by
12841284 1259rule, define what constitutes excused and unexcused absences.
12851285 1260 (c) Three commissioners shall constitute a quorum and the affirmative vote of 3
12861286 1261commissioners shall be required for an action of the commission; provided, however, that the
12871287 1262affirmative vote of at least 1 commissioner with a youth sports background shall be required for
12881288 1263any action of the commission with regard to the youth sports division. The chair or 3 members of
12891289 1264the commission may call a meeting; provided, however, that notice of all meetings shall be given
12901290 1265to each commissioner and to other persons who request such notice. The commission shall adopt
12911291 1266regulations establishing procedures, which may include electronic communications, by which a
12921292 1267request to receive notice shall be made and the method by which timely notice may be given.
12931293 1268 (d) Except as provided in subsection (e), commissioners shall not be compensated for
12941294 1269their services to said commission.
12951295 1270 (e) Commissioners shall receive compensation for traveling expenses necessarily
12961296 1271incurred in the performance of their duties and shall be allowed such sums for clerical assistance
12971297 1272as the commission may approve; provided, however, that the commission may designate 1 or
12981298 1273more employees to represent the commission at any match or exhibited held under this chapter;
12991299 1274provided further, that no deputy shall be assigned to regulate any event, match, exhibition or
13001300 1275sparring under the authority or jurisdiction of the commission who, within the preceding 12
13011301 1276months, has not received a commission-approved formal training, at which the laws and rules of 62 of 150
13021302 1277the commission and related issues have been discussed; provided further, that the commission
13031303 1278may approve that such employee receives compensation for travel and incidental expenses
13041304 1279necessarily incurred in the discharge of their duties; and provided further, that the commission
13051305 1280shall establish a comprehensive employee accountability and internal control system that closely
13061306 1281aligns with the human resources division’s rules and policies established pursuant to section 28
13071307 1282of chapter 7 for employees and managers not subject to collective bargaining under chapter 150E
13081308 1283which takes into account rates set by the United States General Services Administration for
13091309 1284similar services when determining the maximum reimbursable rate for such travel and incidental
13101310 1285expenses.
13111311 1286 (f) The commission shall annually elect 1 of its members to serve as secretary and 1 of its
13121312 1287members to serve as treasurer. The secretary shall keep a record of the proceedings of the
13131313 1288commission and shall be the custodian and keeper of the records of all books, documents and
13141314 1289papers filed by the commission and of its minute book. The secretary shall cause copies to be
13151315 1290made of all minutes and other records and documents of the commission and shall certify that
13161316 1291such copies are true copies, and all persons dealing with the commission may rely upon such
13171317 1292certification. No funds shall be transferred by the commission without the approval of the
13181318 1293commission and the signature of the treasurer.
13191319 1294 (g) The chair shall have and exercise supervision and control over all the affairs of the
13201320 1295commission. The chair shall preside at all hearings at which the chair is present and shall
13211321 1296designate a commissioner to act as chair in the chair’s absence. To promote efficiency in
13221322 1297administration, the chair shall, from time to time, make such division or re-division of the work
13231323 1298of the commission among the commissioners as the chair deems expedient. 63 of 150
13241324 1299 (h) All of the commissioners shall, if so directed by the chair, participate in the hearing
13251325 1300and decision of any matter before the commission; provided, however, that at least 2
13261326 1301commissioners shall participate in the hearing and decision of matters other than those of formal
13271327 1302or administrative character coming before the commission; provided further, that at least 1
13281328 1303commissioner with a youth sports background shall participate in any such matters concerning
13291329 1304youth sports; and provided further, that any such matter may be heard, examined and
13301330 1305investigated by an employee of the commission designed and assigned by the chair, with the
13311331 1306concurrence of 1 other commissioner. Such employee shall make a report in writing relative to
13321332 1307the hearing, examination and investigation of every such matter to the commission for its
13331333 1308decision. For the purposes of hearing, examining and investigating any such matter, such
13341334 1309employee shall have all of the powers conferred upon a commissioner by this section. For each
13351335 1310hearing, the concurrence of a majority of the commissions participating in the decision shall be
13361336 1311necessary.
13371337 1312 (i) The commission shall appoint an executive director. The executive director shall serve
13381338 1313at the pleasure of the commission, shall receive such salary as may be determined by the
13391339 1314commission, and shall devote full time and attention to the duties of the office. The executive
13401340 1315director shall be a person with skill and experience in management and shall be the executive and
13411341 1316administrative head of the commission. The executive director shall be responsible for
13421342 1317administering and enforcing the provisions of law relative to the commission and to each
13431343 1318administrative unit thereof and shall serve as the commission’s liaison to the governor and
13441344 1319general court.
13451345 1320 (j) The executive director may, from time to time and subject to the approval of the
13461346 1321commission, establish within the commission such administrative units as may be necessary for 64 of 150
13471347 1322the efficient and economical administration of the commission and, when necessary for such
13481348 1323purpose, may abolish any such administrative unit or may merge any 2 or more units; provided,
13491349 1324however, that the commission shall at all times retain a division of combat sports responsible for
13501350 1325discharging the duties of sections 4 to 22, inclusive, and a division of youth sports responsible
13511351 1326for discharging the duties of section 23. The executive director shall prepare and keep current a
13521352 1327plan of organization of the commission, of the assignment of its functions to its various
13531353 1328administrative units, office and employees and of the place at which and the methods by which
13541354 1329the public may receive information or make requests. A current copy of the plan of organization
13551355 1330shall be kept on file with the state secretary and in the office of the secretary of administration
13561356 1331and finance.
13571357 1332 (k) The executive director shall appoint and employ the following positions; provided,
13581358 1333however, that at the discretion of the commission a singular person may concurrently fulfill one
13591359 1334or more of the following roles:
13601360 1335 (i) General counsel, who shall provide legal advice, ensure adherence to all applicable
13611361 1336general and special laws and represent the commission in legal proceedings;
13621362 1337 (ii) A compliance officer, who shall monitor adherence to any applicable state regulations
13631363 1338at all events licensed by the commission, collaborate with promoters and ensure that events align
13641364 1339with licensing agreements entered into under this chapter; provided, however, that the
13651365 1340compliance officer shall have a combat sports background or experience in regulatory roles
13661366 1341within athletics; 65 of 150
13671367 1342 (iii) A chief of communications and economic development, who shall prioritize national
13681368 1343promotion, venue support, strategic partnerships, public relations, economic impact analysis,
13691369 1344community development or any duties as may be assigned by the executive director;
13701370 1345 (iv) A chief of the combat sports division, who shall have a combat sports background in
13711371 1346the commonwealth; and
13721372 1347 (v) A chief of the youth sports division, who shall have a youth sports background in the
13731373 1348commonwealth.
13741374 1349 (l) The executive director may, subject to the approval of the commission, employ
13751375 1350additional employees, consultants, agents and advisors and shall attend meetings of the
13761376 1351commission. In the case of an absence of vacancy in the office of the executive director or in the
13771377 1352case of disability as determined by the commission, the commission may designate an active
13781378 1353executive director to serve as executive director until the vacancy is filled or the absence or
13791379 1354disability ceases. The acting executive director shall have all of the powers and duties of the
13801380 1355executive director and shall have similar qualification as the executive director.
13811381 1356 (m) The executive director may appoint such persons as the executive director shall
13821382 1357consider necessary to perform the functions of the commission; provided, however, that chapter
13831383 135831 and section 9A of chapter 30 shall not apply to commission employees. If an employee
13841384 1359serving in a position which is classified under said chapter 31 or in which an employee has
13851385 1360tenure by reason of said section 9A of said chapter 30 shall be appointed to a position within the
13861386 1361commission which is not subject to said chapter 31, the employee shall, upon termination of
13871387 1362service in such position, be restored to the position which the employee held immediately prior
13881388 1363to such appointment; provided however, that the employee’s service in such position shall be 66 of 150
13891389 1364determined by the civil service commission in accordance with the standards applied by that
13901390 1365commission in administering said section 9A of said chapter 30 and without loss of seniority,
13911391 1366retirement or other rights to which uninterrupted service in such prior position would have
13921392 1367entitled such employee. During the period of such appointment, each person so appointed from a
13931393 1368position in the classified civil service shall be eligible to take any competitive promotional
13941394 1369examination for which such person would otherwise have been eligible. Employees of the
13951395 1370commission, including employees working in the bureau, shall be classified as group 1 pursuant
13961396 1371to paragraph (g) of subdivision (2) of section 3 of chapter 32.
13971397 1372 (n) (1) The commission shall require a prospective employee to: (i) submit an application
13981398 1373and a personal disclosure on a form prescribed by the commission which shall include a
13991399 1374complete criminal history, including convictions and current charges for all felonies and
14001400 1375misdemeanors; (ii) undergo testing which detects the presence of illegal substances in the body;
14011401 1376(iii) provide fingerprints and a photograph consistent with standards adopted by the state police;
14021402 1377and (iv) provide authorization for the commission to conduct a background check. The
14031403 1378commission shall verify the identification, employment and education of each prospective
14041404 1379employee, including: (i) legal name, including any alias; (ii) all secondary and post-secondary
14051405 1380educational institutions attended regardless of graduation status; and (iii) employment history.
14061406 1381 (2) The commission shall not hire a prospective employee if the prospective employee
14071407 1382has: (i) been convicted of any felony or misdemeanor involving a minor; (ii) had prior
14081408 1383involvement with any violation of the provisions of chapters 23K or 23N; (iii) been dismissed
14091409 1384from prior employment for gross misconduct or incompetence; or (iv) intentionally made a false
14101410 1385statement concerning a material fact in connection with the prospective employee’s application
14111411 1386to the commission. If an employee is charged with a felony or misdemeanor while employed by 67 of 150
14121412 1387the commission, the commission shall suspend the employee, with or without pay, and may
14131413 1388terminate employment with the commission upon conviction if, in the discretion of the
14141414 1389commission, the offense for which the employee has been convicted bears a close relationship to
14151415 1390the duties and responsibilities of the position held with the commission.
14161416 1391 (o) Chapters 268A and 268B shall apply to the commissioners and to employees of the
14171417 1392commission; provided, however, that the commission shall establish a code of ethics for all
14181418 1393members and employees that shall be at least as restrictive as said chapters 268A and 268B. A
14191419 1394copy of the code shall be filed with the state ethics commission. The code shall include
14201420 1395provisions reasonably necessary to carry out the purposes of this chapter and any other laws
14211421 1396subject to the jurisdiction of the commission including, but not limited to: (i) prohibiting the
14221422 1397receipt of gifts by commissioners and employees from any combat sports or youth sports
14231423 1398licensee, affiliate or other person or entity subject to the jurisdiction of the commission; (ii)
14241424 1399prohibiting the participation by commissioners and employees in a particular matter as defined in
14251425 1400section 1 of said chapter 268A that affects the financial interest of a relative within the third
14261426 1401degree of consanguinity or a person with whom such commissioner or employee has a significant
14271427 1402relationship as defined in the code; and (iii) providing for recusal of a commissioner in any
14281428 1403decision of the commission due to a potential or perceived conflict of interest; provided,
14291429 1404however, that a commissioner’s or employee’s involvement with a youth sports team or
14301430 1405organization shall not be cause for a conflict of interest if said commissioner or employee is
14311431 1406involved solely as the parent of an athlete, a volunteer coach, or a volunteer trainer; and provided
14321432 1407further, that any such relationship shall be disclosed to the state ethics commission.
14331433 1408 (p) No employee of the commission shall pursue any other business or occupation or
14341434 1409other gainful employment outside of the commission without the prior written approval of the 68 of 150
14351435 1410commission that such employment will not interfere or be in conflict with the employee’s duties
14361436 1411to the commission.
14371437 1412 (q) No commissioner shall hold a direct or indirect interest in, or be employed by, a
14381438 1413person licensed by the commission for a period of 3 years after the termination of employment
14391439 1414with the commission.
14401440 1415 (r) No employee of the commission shall acquire an interest in, or accept employment
14411441 1416with, a person licensed by the commission for a period of 1 year after the termination of
14421442 1417employment with the commission.
14431443 1418 (s) The commissioners and those employees holding major policymaking positions shall
14441444 1419be sworn to the faithful performance of their official duties. The commissioners and those
14451445 1420employees holding major policymaking positions shall: (i) conduct themselves in a manner so as
14461446 1421to render decisions that are fair and impartial and in the public interest; (ii) avoid impropriety and
14471447 1422the appearance of impropriety in all matters under their jurisdiction; (iii) avoid all prohibited
14481448 1423communications; (iv) require staff and personnel subject to their direction and control to observe
14491449 1424the same standards of fidelity and diligence; (v) disqualify themselves from proceedings in
14501450 1425which their impartiality might reasonably be questioned; and (vi) refrain from financial or
14511451 1426business dealings which would tend to reflect adversely on impartiality.
14521452 1427 (t) Neither the commission nor any of its officers, agents, employees, consultants or
14531453 1428advisors shall be subject to sections 9A, 45, 46 and 52 of chapter 30, chapter 31 or to chapter 200
14541454 1429of the acts of 1976.
14551455 1430 (u) The Massachusetts state athletic commission shall be a commission for the purposes
14561456 1431of section 3 of chapter 12. 69 of 150
14571457 1432 Section 3. Powers of the commission.
14581458 1433 The commission shall have all powers necessary or convenient to carry out and effectuate
14591459 1434its purposes including, but not limited to, the power to:
14601460 1435 (1) appoint officers and hire employees;
14611461 1436 (2) establish, and from time to time amend, a plan of organization that it considers
14621462 1437expedient;
14631463 1438 (3) execute all instruments necessary or convenient for accomplishing the purposes of
14641464 1439this chapter;
14651465 1440 (4) enter into agreements or other transactions with a person, including, but not limited
14661466 1441to, a public entity or other governmental instrumentality or authority in connection with its
14671467 1442powers and duties under this chapter;
14681468 1443 (5) appear on its own behalf before boards, commissions, departments or other agencies
14691469 1444of municipal, state or federal government;
14701470 1445 (6) apply for and accept subventions, grants, loans, advances and contributions of money,
14711471 1446property, labor or other things of value from any source, to be held, used and applied for its
14721472 1447purposes;
14731473 1448 (7) provide and pay for advisory services and technical assistance that may be necessary
14741474 1449in its judgment to carry out this chapter and fix the compensation of persons providing such
14751475 1450services or assistance; 70 of 150
14761476 1451 (8) prepare, publish and distribute, with or without charge as the commission may
14771477 1452determine, such studies, reports, bulletins and other materials as the commission considers
14781478 1453appropriate;
14791479 1454 (9) require an applicant for a position which requires a license under this chapter to apply
14801480 1455for such license and approve or disapprove any such application or other transactions, events and
14811481 1456processes as provided in this chapter;
14821482 1457 (10) deny an application or limit, condition, restrict, revoke or suspend a license,
14831483 1458registration, finding of suitability or approval, or fine a person licensed, registered, found
14841484 1459suitable or approved for any cause that the commission deems reasonable;
14851485 1460 (11) gather facts and information applicable to the commission’s obligation to issue,
14861486 1461suspend or revoke licenses, work permits or registrations for: (i) a violation of this chapter or any
14871487 1462regulation adopted by the commission; (ii) willfully violating an order of the commission
14881488 1463directed to a licensee; (iii) the conviction of a criminal offense; or (iv) the violation of any other
14891489 1464offense which would disqualify such a licensee from holding a license, work permit or
14901490 1465registration;
14911491 1466 (12) conduct investigations into the qualifications of all applicants for employment by the
14921492 1467commission and by any regulated entity and all applications for licensure;
14931493 1468 (13) request and receive from the state police, the criminal history systems board or other
14941494 1469criminal justice agencies including, but not limited to, the Federal Bureau of Investigation and
14951495 1470the Internal Revenue Service, such criminal offender record information relating to criminal and
14961496 1471background investigations as necessary for the purpose of evaluating employees of, and 71 of 150
14971497 1472applicants for employment by, the commission and any regulated entity, and evaluating licensees
14981498 1473and applicants for licensure under this chapter;
14991499 1474 (14) levy and collect assessments, fees and fines and impose penalties and sanctions for a
15001500 1475violation of this chapter or any regulations promulgating by the commission;
15011501 1476 (15) collect taxes and fees under this chapter;
15021502 1477 (16) restrict, suspend or revoke licenses issued under this chapter;
15031503 1478 (17) conduct adjudicatory proceedings and promulgate regulations in accordance with
15041504 1479chapter 30A;
15051505 1480 (18) refer cases for criminal prosecution to the appropriate federal, state or local
15061506 1481resources;
15071507 1482 (19) issue subpoenas and compel the attendance of witnesses at any place within the
15081508 1483commonwealth, administer oaths and require testimony under oath before the commission in the
15091509 1484course of an investigation or hearing conducted under this chapter;
15101510 1485 (20) maintain an official internet website for the commission;
15111511 1486 (21) adopt, amend or repeal regulations for the implementation, administration and
15121512 1487enforcement of this chapter; and
15131513 1488 (22) act as trustees for the Boxers’ Fund established in section 2AAAA½ of chapter 29
15141514 1489and the State Athletic Commission Fund established in section 2AAAA of said chapter 29.
15151515 1490 Section 4. Necessity of license to hold boxing, kickboxing, mixed martial arts or other
15161516 1491unarmed combative sporting event or sparring match or exhibition. 72 of 150
15171517 1492 (a) No boxing, kickboxing, mixed martial arts or other unarmed combative sporting event
15181518 1493or sparring match or exhibition for a prize or purse, or at which an admission fee is charged,
15191519 1494either directly or indirectly, in the form of dues or otherwise, whether professional or amateur,
15201520 1495shall take place or be conducted except in accordance with a license granted as hereinafter
15211521 1496provided by the commission. Applications for a license shall be accompanied by the fee, as
15221522 1497established annually the commissioner of administration and finance pursuant to section 3B of
15231523 1498chapter 7, which may take into consideration the population of the city or town or the seating
15241524 1499capacity of the building or place in which the match or exhibition is to be held; provided,
15251525 1500however, that a license, the fee for which is established on the basis of seating capacity of a
15261526 1501building or place as aforesaid, shall be exercised only in such building or place. Toughman or
15271527 1502similar type matches or exhibitions shall be prohibited. In the case of exhibitions or bouts held in
15281528 1503accordance with the rules and regulations of amateur organizations as may be approved by the
15291529 1504commission, the commission may issue special licenses without the requirement of a bond as
15301530 1505provided in section 6 or payment of the annual fee.
15311531 1506 (b) Any persons holding, conducting, promoting or participating in a match or exhibition
15321532 1507held without a license, as provided in section 5, or a toughman or similar type match or
15331533 1508exhibition, shall be punished by imprisonment in the house of corrections for not more than 3
15341534 1509months or by a fine of not more than $10,000, or both such fine and imprisonment.
15351535 1510 (c) The commission has the sole direction, management, control of and jurisdiction over
15361536 1511all amateur combat sporting events, matches and exhibitions conducted, held or given within the
15371537 1512commonwealth, including jurisdiction over all forms and combinations of forms of full contact
15381538 1513mixed martial arts, boxing and all other unarmed combative sport contests, including all events
15391539 1514involving participants 18 years of age or younger. In the case of a youth sport under this section, 73 of 150
15401540 1515the commission may, at its discretion, issue a special license without the requirement of a bond
15411541 1516as provided in section 6 or payment of the annual fee.
15421542 1517 (d) A license may be granted to an applicant under this chapter, notwithstanding the
15431543 1518social security number requirements of section 13A of chapter 30A; provided, however, that the
15441544 1519applicant provides a form of identification sufficient to identify the applicant.
15451545 1520 Section 5. Issuance and term of license; revocation of license; issuance of license for
15461546 1521toughman competition prohibited.
15471547 1522 In accordance with this chapter, the commission may issue licenses to conduct boxing,
15481548 1523kickboxing, mixed martial arts or other unarmed combative sporting events, sparring matches
15491549 1524and exhibitions. The license shall be valid only for the date approved by the commission. The
15501550 1525commission may revoke the license at any time in the interest of public safety. No license shall
15511551 1526be issued for a toughman competition or similar event.
15521552 1527 Section 6. Bond
15531553 1528 Except as otherwise provided in subsections (a) and (c) of section 4, no license as
15541554 1529aforesaid shall be granted unless the licensee has executed and filed with the commission a bond
15551555 1530in a penal sum of $50,000, with such surety or sureties as shall be satisfactory to the commission,
15561556 1531running to the commission, conditioned upon the payment to the commonwealth of the sums
15571557 1532mentioned in section 15, and upon faithful compliance by the licensee with the provisions of this
15581558 1533chapter, the rules and regulations of the commission and with such other laws of the
15591559 1534commonwealth and may be applicable to anything done by the licensee in pursuance of the
15601560 1535license. The commission may enforce the terms of the bond for the use and benefit of any person
15611561 1536who may suffer loss by reason of the failure by the licensee to carry out terms of the bout 74 of 150
15621562 1537agreement or due to acts of the licensee determined to be detrimental to combat sports. The bond
15631563 1538shall also provide for a forfeiture to the commonwealth, recoverable at the suit of the attorney
15641564 1539general, of each sum, not exceeding $10,000, as may be stipulated in the bond for each case of
15651565 1540non-compliance.
15661566 1541 Section 7. Licenses for physician, promoter, referee, judge, timekeeper, professional
15671567 1542boxer, kickboxer, mixed martial arts contestant or other unarmed combative sport contestant, or a
15681568 1543manager, trainer or second of such a contestant; fees.
15691569 1544 No person shall act, directly or indirectly, as a physician, promoter, referee, judge,
15701570 1545timekeeper, professional boxer, kickboxer, mixed martial arts contestant or other unarmed
15711571 1546combative sport contestant, or as a manager, trainer or second of such a contestant, at a match or
15721572 1547exhibition or as a matchmaker therefore, unless licensed by the commission upon receipt of the
15731573 1548classified fee to be determined annually by the commissioner of administration and finance
15741574 1549under section 3B of chapter 7. The commission shall set minimum requirements for licensure
15751575 1550based upon skill or other fundamental prerequisites deemed necessary to adequately and safely
15761576 1551execute the functions of the respective position. The commission may refuse to license any
15771577 1552individual who does not meet those requirements or whose safety and well-being it determines
15781578 1553will be put at substantial risk by engaging in their respective position. Whoever acts in such
15791579 1554capacity, without being so license shall be punished by a fine of not more than $10,000. Any
15801580 1555official who desires to officiate without charge at amateur boxing or sparring matching or
15811581 1556exhibitions shall be licensed without charge. In accordance with section 12, the commission may
15821582 1557license an individual who is under 18 years of age without charge. 75 of 150
15831583 1558 Section 8. Amateur boxing, mixed martial arts or other unarmed combative sporting
15841584 1559events, sparring matches and exhibitions; acknowledgment of rules and regulations of amateur
15851585 1560governing body; licensing of amateur referees, judges and officials; limitation on number and
15861586 1561timing of competitions; gloves.
15871587 1562 (a) This section shall apply to all amateur boxing, wrestling and full contact martial arts
15881588 1563contests.
15891589 1564 (b) Notwithstanding section 9, the commission shall, in the conduct of all amateur
15901590 1565boxing, mixed martial arts or other unarmed combative sporting events, sparring matches and
15911591 1566exhibitions sanctioned by the national governing body and its local affiliate which are appointed
15921592 1567and recognized by the United States Olympic Committee for such purposes, acknowledge and
15931593 1568follow the rules and regulations of the amateur governing bodies.
15941594 1569 (c) No amateur match which is subject to section 4 shall be held unless it is licensed by
15951595 1570the commission and sanctioned and supervised by an amateur sanctioning organization approved
15961596 1571by the commission.
15971597 1572 (d) The commission shall recognize and license, upon receipt of the classified fee to be
15981598 1573determined annually by the commissioner of administration and finance of section 3B of chapter
15991599 15747, the amateur referees, judges and other amateur officials assigned to the amateur matches or
16001600 1575exhibitions by the amateur governing bodies and certified under their rules and regulations.
16011601 1576 (e) The commission shall cooperate fully with the amateur boxing governing bodies to
16021602 1577assure that amateur boxers are eligible to participate and compete for selection to the United
16031603 1578States Olympic boxing team. 76 of 150
16041604 1579 (f) No contestant in amateur boxing shall compete in more than 2 tournaments in any 7-
16051605 1580day period, nor shall the contestant participate in more than 3 contests in a period of 13 hours.
16061606 1581All amateur boxing or sparring matches or exhibitions shall terminate not later than 12:30 a.m.
16071607 1582on the day following the start of the match.
16081608 1583 (g) During a contest, contestants in amateur boxing or kickboxing matches or exhibitions
16091609 1584shall wear gloves weighing at least 8 ounces each unless otherwise authorized by the amateur
16101610 1585boxing governing body. During a contest, contestants in amateur mixed martial arts and other
16111611 1586unarmed combative sport matches or exhibitions shall wear gloves weighing at least 4 ounces
16121612 1587each unless otherwise authorized by the amateur governing body.
16131613 1588 (h) The commission may authorize one or more nonprofit boxing, mixed martial arts or
16141614 1589other unarmed combative sports clubs, athletic associations, organizations or sanctioning bodies,
16151615 1590upon approval of its bylaws, to administer contests, events, sparring matches and exhibitions,
16161616 1591and may, therefore, waive direct commission application of laws and rules, including licensure,
16171617 1592subject to the commission’s affirmative finding that the standards and enforcement of similar
16181618 1593rules by a club or organization meet or exceed the safety and fairness standards of the
16191619 1594commission. The commission shall review the performance of any such club, organization, or
16201620 1595sanctioning body annually, and the commission, at its discretion, may rescind previously
16211621 1596approved authorization of a nonprofit boxing, wrestling or martial arts club, organization or
16221622 1597sanctioning body to administer its rules for boxing, mixed martial arts or other unarmed
16231623 1598combative sports contests, events, sparring matches and exhibitions. The commission has the
16241624 1599right to have present without charge or restriction such representatives as are necessary to obtain
16251625 1600compliance with this section and may require any additional notices and reports it deems
16261626 1601necessary to enforce the provisions of this section. 77 of 150
16271627 1602 Section 9. Necessity of referee and judges; power and duties; vote; decision; forfeitures;
16281628 1603fees of officials; payment
16291629 1604 (a) At every boxing, kickboxing, mixed martial arts or other unarmed combative sporting
16301630 1605event, sparring match or exhibition there shall be in attendance a referee, duly licensed under this
16311631 1606section and sections 7 and 8. There shall also be in attendance at least 3 duly-licensed judges,
16321632 1607each of whom shall, at the termination of a match or exhibition, vote for the contestant in whose
16331633 1608favor the decision should, in their opinion, be rendered or, for a draw if, in their opinion, neither
16341634 1609contestant is entitled to a decision in their favor and the decision shall be rendered in favor of the
16351635 1610contestant receiving a majority of the votes or, if neither receives a majority as aforementioned, a
16361636 1611decision of a draw shall be rendered. Upon the rendering of a decision, the vote of each judge
16371637 1612shall be announced from the ring. The referee shall have full power to stop the match or
16381638 1613exhibition whenever they deem it advisable because of the physical condition of a contestant or
16391639 1614when 1 contestant is clearly outclassed by their opponent or for other sufficient reason. The fees
16401640 1615of the referee and other licensed officials shall be fixed by the commission and shall be paid by
16411641 1616the licensed organization prior to the match or exhibition.
16421642 1617 (b) The commission shall set forth rules and regulations for contracts between a manager
16431643 1618and an unarmed combatant and contracts between a promoter and an unarmed combatant. An
16441644 1619unarmed combatant may not enter into a contract with a manager or a promoter unless it is filed
16451645 1620with the commission prior to a scheduled contest in an amount of time set forth by the
16461646 1621commission. The commission shall only honor a contract that is executed and notarized on a
16471647 1622form provided by the commission, unless the terms of the contract comply with the requirements
16481648 1623set forth by the commission; provided, that the commission shall have the authority to, at its
16491649 1624discretion, invalidate, enforce, mediate or modify all such contracts. 78 of 150
16501650 1625 (c) The commission shall be the sole arbiter of a breach of contract and may establish
16511651 1626rules governing breach of contract dispute resolution. If during a contest, a contestant is believed
16521652 1627to not be competing in good faith, a member of the commission or their designee shall withhold
16531653 1628any prize, remuneration or purse until a hearing can be held. The commission shall at a hearing
16541654 1629following the contest declare forfeited any prize, remuneration or purse or any part thereof,
16551655 1630belonging to a contestant if, in the judgment of a majority of the commissioners, after
16561656 1631consultation with the judges and the referee, the contestant was not competing in good faith.
16571657 1632 (d) Whoever violates any provision of this chapter or who conducts themselves at any
16581658 1633time or place in a manner which is deemed by the commission to reflect discredit to any unarmed
16591659 1634combative sports, may have their license revoked and fined, suspended or otherwise disciplined
16601660 1635in such manner as the commission may direct.
16611661 1636 Section 10. Necessity of physician; duties; qualifications; fees; certificate of contestant’s
16621662 1637fitness
16631663 1638 At any boxing, kickboxing, mixed martial arts or other unarmed combative sporting
16641664 1639event, sparring match or exhibition there shall be in attendance at least 1 duly licensed physician,
16651665 1640whose duty it shall be to observe the physical condition of the contestants and advise the referee
16661666 1641or judges with regard thereto. A competent physician who has at least 3 years of experience as a
16671667 1642medical practitioners may be licensed. No contestant shall be allowed to enter the ring unless a
16681668 1643physician licensed under this section and section 7 certifies in writing that the contestant is
16691669 1644physically fit to engage in the proposed contest. The physician’s fee, as fixed by the commission,
16701670 1645shall be paid by the licensee conducting the match or exhibition. 79 of 150
16711671 1646 Section 11. Number and time of rounds; frequency of tournaments or contests; gloves;
16721672 1647protective devices
16731673 1648 No boxing, kickboxing or other unarmed combative sporting match or exhibition shall
16741674 1649exceed 10 rounds; provided, however, if a match is to determine a championship, it may exceed
16751675 1650the round limits with the prior approval of the commission. No mixed martial arts match or
16761676 1651exhibition shall exceed 3 rounds; provided, however, if a match is to determine a championship,
16771677 1652it may exceed the round limits with the prior approval of the commission. No round in a boxing,
16781678 1653kickboxing or other unarmed combative sporting match or exhibition shall exceed 3 minutes. No
16791679 1654round in a mixed martial arts match or exhibition shall exceed 5 minutes. No contestant in a
16801680 1655professional match or exhibition shall participate in more than 10 rounds unless otherwise
16811681 1656authorized by the commission, as the case may be, during a 72-hour period. During a contest,
16821682 1657contestants in professional boxing and kickboxing matches or exhibitions shall wear gloves
16831683 1658weighing at least 8 ounces each unless otherwise authorized by the commission. During a
16841684 1659contest, contestants in mixed martial arts and other unarmed combative sporting events, matches
16851685 1660or exhibitions shall wear gloves weighing at least 4 ounces each unless otherwise authorized by
16861686 1661the commission. Every contestant participating in boxing, kickboxing, mixed martial arts or
16871687 1662other unarmed combative sporting event or exhibition shall be required to wear standard
16881688 1663protective devices as outlined by regulation by the commission.
16891689 1664 Section 12. Ages of contestants and persons admitted to matches
16901690 1665 (a) Except as hereinafter provided, no contestant under 18 years of age or over 34 years
16911691 1666of age shall be permitted to engage in a boxing, kickboxing, mixed martial arts or other unarmed
16921692 1667combative sport event, sparring match or exhibition, except that the age requirement shall not 80 of 150
16931693 1668apply to a world boxing champion who is still actively engaged as a professional boxer, or to a
16941694 1669former boxing champion of the world who has not been inactive as a professional boxer for more
16951695 1670than 2 years from the date of their last boxing contest; provided, however, that an amateur boxer
16961696 1671shall be allowed to compete as such at the age of 16. At the discretion of the commission, a
16971697 1672professional boxer, kickboxer, mixed martial arts contestant or other unarmed combat sports
16981698 1673contest over the age of 34 may be permitted to engage in a match if the contestant has passed a
16991699 1674physical examination or is otherwise medically cleared to participate by a physician selected by
17001700 1675the commission. At the discretion of the commission, an amateur boxer who is 16 or 17 years of
17011701 1676age may be licensed as a professional boxer. With the approval of the commission pursuant to
17021702 1677sections 4, 6 and 8, any person, irrespective of age, may participate as a contestant in an amateur
17031703 1678contest, match or exhibition.
17041704 1679 (b) No person under the age of 16 shall be admitted to, or be present at, a professional
17051705 1680match or exhibition unless accompanied by an adult.
17061706 1681 Section 13. Boxer, kickboxer, mixed martial arts contestant or other unarmed combative
17071707 1682sport contestant previously knocked out six or more times
17081708 1683 No professional boxer, kickboxer, mixed martial arts contestant or other unarmed
17091709 1684combative sport contestant licensed under section 7 who has been knocked out, technically or
17101710 1685otherwise, or lost a contest by way of submission, 6 or more times in the preceding 12 months
17111711 1686shall take part in a match or exhibition until they have been examined and found fit to take part
17121712 1687in a match or exhibition, by a physician selected by the commission, at a place and time
17131713 1688designated by the commission. The cost of conducting the examination shall be borne by the
17141714 1689contestant. If a contestant is found unfit to engage in a match or exhibition, they shall be 81 of 150
17151715 1690excluded from participation for 3 months, after which time they may make a request to the
17161716 1691commission for another physical examination. A license issued to an individual under section 7
17171717 1692shall be immediately suspended for at least 30 days if the individual is knocked out.
17181718 1693 Section 14. Insurance on contestants
17191719 1694 A person licensed under section 5 to conduct boxing, kickboxing, mixed martial arts or
17201720 1695other unarmed combative sport events, sparring matches or exhibitions, except those persons to
17211721 1696whom a special license may be granted thereunder without the requirement of a bond or payment
17221722 1697of the annual fee, shall take out a policy of accident insurance on each contestant participating in
17231723 1698the match or exhibition in an amount determined by the commission, but no less than $10,000, to
17241724 1699compensate said contestant for medical and hospital expenses incurred as the result of injuries
17251725 1700received in such match or exhibition and a policy in an amount to be determined by the
17261726 1701commission, but no less than $100,000, to be paid to the estate of the deceased contestant in the
17271727 1702event of death to the contestant resulting from participation in the match or exhibition. The
17281728 1703premiums on the policies shall be paid by the licensee.
17291729 1704 Section 15. Percentage of receipts paid to commonwealth; reports to commission; filing
17301730 1705of contracts entered into for sale, lease or exploitation of broadcasting rights; enforcement
17311731 1706 (a) Every licensee holding or conducting a boxing, kickboxing, mixed martial arts or
17321732 1707other unarmed combative sporting event, sparring match or other unarmed combative sporting
17331733 1708event, sparring match or exhibition shall, before the commencement of the final feature bout of
17341734 1709the event, pay to the commission a sum equal to 5 per cent of the total gross receipts from the
17351735 1710sale of tickets or from admission fees. The licensee shall pay to the commission an additional
17361736 1711sum equal to 2 per cent of the total gross receipts generated by the sale, lease or other 82 of 150
17371737 1712exploitation of the television, pay-per-view, motion picture or other broadcasting rights,
17381738 1713regardless of whether the event is broadcast live or in the future, such sum to be paid by the
17391739 1714licensee whether or not the licensee ever receives a portion of that amount; provided, however,
17401740 1715that if the match or exhibition is conducted as an incidental feature in an event or entertainment
17411741 1716of a different character, the portion of the total receipts and the total amount shall be paid to the
17421742 1717commonwealth, as the commission may determine or as may be fixed by rule adopted by the
17431743 1718commission. If the payment is for a fixed amount, payment shall be made 24 hours prior to the
17441744 1719event but in no event shall payment be made later than 48 hours after the live event. Pay-per-
17451745 1720view showings of an event more than 48 hours after the live event shall be exempt from the
17461746 1721requirements of this section. The broadcasting fee imposed under this section shall be not more
17471747 1722than $75,000 per event. Within 72 hours after its conclusion, the licensee shall furnish to the
17481748 1723commonwealth a report, showing the exact number of tickets sold and admission fees collected
17491749 1724for the contest, the gross receipts thereof and such other data as the commission may require.
17501750 1725 (b) A licensee holding or conducting a boxing, kickboxing, mixed martial arts or other
17511751 1726unarmed combative sporting event, sparring match or exhibition shall, at least 48 hours before a
17521752 1727licensed contest or exhibition, file with the commission a copy of all contracts entered into for
17531753 1728the sale, lease, or other exploitation of broadcasting rights for the contest or exhibition. All
17541754 1729contracts filed with the commission under this section shall be exempt from disclosure in section
17551755 173010 of chapter 66. The commission shall enforce this section.
17561756 1731 Section 16. Boxers’ Fund
17571757 1732 Every licensee holding or conducting any boxing, kickboxing, mixed martial arts or other
17581758 1733unarmed combative sporting event or sparring match or exhibition shall, before the 83 of 150
17591759 1734commencement of the feature bout of the event, pay to the state treasurer, in addition to the
17601760 1735payment required under section 15, a sum equal to 1 per cent of the total gross receipts from the
17611761 1736sale or tickets or from admission fees; provided, however, that if the match or exhibition is
17621762 1737conducted as an incidental feature in an event or entertainment of a different character, the
17631763 1738portion of the total receipts shall be paid to the commonwealth as the commission may
17641764 1739determine. Such sums shall be credited by the state treasurer to the Boxers’ Fund established
17651765 1740pursuant to section 2AAAA½ of chapter 29.
17661766 1741 Section 17. Number of persons admitted; limitation
17671767 1742 No licensee under section 5 shall sell or cause to be sold or issued more tickets or
17681768 1743invitations purporting to admit to any such match or exhibition, or otherwise admit to the same,
17691769 1744more persons than are admissible according to the authorized capacity of the building, or part
17701770 1745thereof actually used therefor.
17711771 1746 Section 18. Revocation or suspension of license; administrative penalty
17721772 1747 (a) Any license may be revoked or suspended by the commission for a violation of any
17731773 1748provision of this chapter or of any other law of the commonwealth or of any rule or regulation
17741774 1749adopted by the commission or whenever the licensee has, in the judgment of the commission,
17751775 1750been guilty of any act or offense detrimental to the public interest.
17761776 1751 (b) The commission may suspend a license of a combatant issued under section 7 without
17771777 1752a hearing upon a finding that it would be unsafe for the individual to compete until either the
17781778 1753passing of a fixed period of time or upon medical clearance. The commission may assess an
17791779 1754administrative penalty not to exceed $2,000 for each violation of this chapter or the
17801780 1755commission’s rules and regulations committed by an individual required to be licensed herein. 84 of 150
17811781 1756 Section 19. Financial interest of licensee in boxer; prepayment of contestant
17821782 1757 No licensee under section 5 shall have, directly or indirectly, any financial interest in a
17831783 1758boxer, kickboxer, mixed martial arts contestant or other unarmed combative sport contestant
17841784 1759competing on premises owned or leased by the licensee, or in which the licensee is otherwise
17851785 1760interested. No contestant in a match or exhibition shall be paid for services before the same are
17861786 1761rendered.
17871787 1762 Section 20. Enjoining unlicensed or illegal matches
17881788 1763 The superior court shall have jurisdiction in equity upon any information filed by the
17891789 1764commission, the attorney general, the district attorney for the district where a match or exhibition
17901790 1765is held or is announced to be held, the police authorities of the city or town where a match or
17911791 1766exhibition is held or is announced to be held, or by any five legal voters of the commonwealth
17921792 1767stating that a certain building, tenement or place is used for matches or exhibitions, whether
17931793 1768professional or amateur, by an individual, group, partnership, club, corporation or association not
17941794 1769licensed under section 5 or contrary to any provision of this sections 4 to 22, inclusive, or that a
17951795 1770match or exhibition is being advertised or announced, or has been advertised or announced, to
17961796 1771take place in a certain building or place, or that a certain individual, club, corporation or
17971797 1772association is selling, exchanging or giving away tickets, tokens or symbols purporting to entitle
17981798 1773the holder to the right or privilege of attending a certain match or exhibition not licensed by the
17991799 1774commission and contrary to the provisions of this chapter to enjoin and abate the same as a
18001800 1775common nuisance.
18011801 1776 Section 21. Prohibition of licensed event by municipality; notice of exercise of municipal
18021802 1777option 85 of 150
18031803 1778 The commission shall notify a municipality in writing of the issuance of a license for an
18041804 1779event scheduled to take place therein within 24 hours of said issuance. At its option, a
18051805 1780municipality may prohibit an event licensed by the commission under section 5. The prohibition
18061806 1781shall be by a majority vote of the city council with approval of the mayor in a city or by a
18071807 1782majority vote of the select board in a town. The municipal option shall be exercised within 7
18081808 1783days of issuance of a license by the commission. The municipality shall notify the commission
18091809 1784within 24 hours of any such action. Upon receipt of such notice, the commission shall
18101810 1785immediately notify the promoter of the determination of the municipality and the license shall be
18111811 1786revoked.
18121812 1787 Section 22. Statutes not applicable to matches or exhibitions
18131813 1788 Sections 9 to 12, inclusive, of chapter 265 shall not apply to any boxing, kickboxing,
18141814 1789mixed martial arts or other unarmed combative sporting event or sparring match or exhibition
18151815 1790licensed under section 5 and conducted under and in accordance with this chapter and any
18161816 1791accompanying rules and regulations promulgated by the commission.
18171817 1792 Section 23. Regulation of youth sports; public education campaign; recommendations
18181818 1793 (a) The commission shall promulgate rules and regulations related to participation in and
18191819 1794the administration of youth sports in the commonwealth; provided, however, that such
18201820 1795regulations shall consist of the recommendations of the Special Working Group on Youth Sports.
18211821 1796Regulations may include, but not be limited to: (i) maximum participation hours per youth sport
18221822 1797in a defined period of time; (ii) licensing of businesses and coaches, including licensing fees and
18231823 1798the conditions under which any such licensing fee may be waived to promote access to
18241824 1799participation; (iii) criminal offender record information, provided that the commission may 86 of 150
18251825 1800prohibit an individual from obtaining any applicable license on the basis of a felony conviction
18261826 1801in order to prioritize player safety, at the discretion of the commission; and (iv) standards for
18271827 1802player safety, including concussion protocols and athletic trainer requirements.
18281828 1803 (b) Except as provided for by any general or special law to the contrary, the commission
18291829 1804shall enforce such rules and regulations; provided, however, that penalties for noncompliance
18301830 1805under this section may include, but not be limited to: (i) suspension or revocation of any
18311831 1806applicable license issued by the commission; (ii) enjoinment and abatement of a particular youth
18321832 1807sports event occurring in violation of this section; or (iii) fines as determined by the commission.
18331833 1808 (c) The commission shall conduct a public education campaign regarding youth sports.
18341834 1809The commission shall exercise its discretion with regard to distribution means and methods;
18351835 1810provided, however, that said campaign shall be directed primarily toward parents, coaches, youth
18361836 1811athletes and other members of the public. Said campaign shall include, but not be limited to, the
18371837 1812physical and mental health, personal financial and economic development impacts of youth
18381838 1813sports. The commission shall consult with subject matter experts in the preparation of said
18391839 1814campaign, including on the matters of single sport specialization, appropriate training and
18401840 1815overtraining conscious of athlete age and the relationship between youth sports participation and
18411841 1816higher education or career outcomes.
18421842 1817 (d) The commission shall annually, not later than November 1, file a written report with
18431843 1818the respective clerks of the senate and house of representatives, the joint committee on economic
18441844 1819development and emerging technologies and the joint committee on health care financing
18451845 1820describing therein the activities undertaken by the commission regarding youth sports for the
18461846 1821prior year, including any recommendations or requests for legislation arising therefrom in 87 of 150
18471847 1822furtherance of the purpose of the commission and the current rates of any licensing fees fixed by
18481848 1823the commission in accordance with subsection (a) of this section, if any. The commission may, at
18491849 1824any time, request or recommend such legislative remedies, provided that any such previously
18501850 1825extended request or recommendation shall also be summarized in said report.
18511851 1826 SECTION 89. Subsection (c) of section 11F of chapter 25A of the General Laws, as so
18521852 1827appearing, is hereby amended by inserting at the end of the penultimate sentence the following:-
18531853 1828 “; or (10) anaerobic digestion biomass to energy facilities and landfill gas to energy
18541854 1829facilities that are located in the commonwealth and are both operational and qualified as Class 1
18551855 1830renewable energy sources prior to November 7, 2021, which shall be eligible to participate in an
18561856 1831incentive program via a 1-time procurement for Class 1 renewable energy certificates which are
18571857 1832generated by existing anaerobic digestion facilities. The department shall determine eligibility
18581858 1833criteria for existing anaerobic digestion facilities to participate in such 1-time procurement, with
18591859 1834the total megawatt-hours being procured equal to the combined capacity of all facilities for up to
18601860 1835a 10-year term beginning January 1, 2024. Such megawatt-hour quantities shall be bid on a
18611861 1836contingent basis. Said 1-time procurement shall include a floor price sufficient to stimulate the
18621862 1837development of anaerobic digestion facilities.”
18631863 1838 SECTION 90. Chapter 29 of the General Laws, as so appearing, is hereby amended by
18641864 1839striking section 2AAAA and inserting in place thereof the following:-
18651865 1840 “Section 2AAAA. State Athletic Commission Fund
18661866 1841 (a) There shall be established and set up on the books of the commonwealth a separate
18671867 1842fund to be known as the State Athletic Commission Fund, in this section referred to as the fund.
18681868 1843The Massachusetts state athletic commission, established pursuant to section 2 of chapter 23O, 88 of 150
18691869 1844shall be the trustee of the fund and shall expend monies to finance operational activities of said
18701870 1845commission. The fund shall be credited any appropriations, bond proceeds or other monies
18711871 1846authorized by the general court and specifically designated to be credited thereto, any monies
18721872 1847from licensing fees or other fees and fines collected under sections 4 to 7, inclusive, 15 and 18 of
18731873 1848chapter 23O and section 12 of chapter 265 and any monies credited from the Youth
18741874 1849Development and Achievement Fund pursuant to section 19 of chapter 23N. All available
18751875 1850monies in the fund that are unexpended at the end of each fiscal year shall not revert to the
18761876 1851General Fund and shall be available for expenditure in the subsequent fiscal year. Said
18771877 1852commission shall record all expenditures made by a subsidiary on the Massachusetts
18781878 1853management and account reporting system according to regulations established by the state
18791879 1854comptroller. For the purposes of accommodating discrepancies between the receipt of retained
18801880 1855revenues and related expenditures, said commission may incur expense and the comptroller may
18811881 1856certify for payment amounts not to exceed the lower of $500,000 or the most recent revenue
18821882 1857estimate as reported in the state accounting system.
18831883 1858 (b) The Massachusetts state athletic commission shall, for the purposes of compliance
18841884 1859with state finance law, operate as a state agency as defined in section 1 of chapter 29 and shall be
18851885 1860subject to the provisions applicable to agencies under the control of the governor including, but
18861886 1861not limited to, chapters 7, 7A, 10 and 29; provided, however, that the comptroller may identify
18871887 1862any additional instructions or actions necessary for the commission to manage fiscal operations
18881888 1863in the state accounting system and meet statewide and other governmental accounting and audit
18891889 1864standards. Unless otherwise exempted by law or the applicable central service agency, said
18901890 1865commission shall participate in any other available commonwealth central services including, but
18911891 1866not limited to, the state payroll system under section 31 of said chapter 29 and may purchase 89 of 150
18921892 1867other goods and services provided by state agencies in accordance with comptroller provisions.
18931893 1868The comptroller may chargeback said commission for the transition and ongoing costs for
18941894 1869participation in the state accounting and payroll systems and may retain and expend such costs
18951895 1870without further appropriation for the purposes of this section. Said commission shall be subject
18961896 1871to section 5D of chapter 29 and subsection (f) of section 6B of chapter 29.
18971897 1872 (c) The commission shall annually submit a finance plan to the secretary of
18981898 1873administration and finance, the chairs of the house and senate committees on ways and means
18991899 1874and the chairs of the joint committee on economic development and emerging technologies. Said
19001900 1875finance plan shall include, but not be limited to, activities related to the State Athletic
19011901 1876Commission Fund and the Boxers’ Fund established pursuant to section 2AAAA½.”
19021902 1877 SECTION 91. Chapter 29 of the General Laws, as so appearing, is hereby further
19031903 1878amended by inserting after section 2AAAA the following new section:-
19041904 1879 “Section 2AAAA½. Boxers’ Fund
19051905 1880 There shall be established and set up on the books of the commonwealth a separate fund
19061906 1881to be known as the Boxers’ Fund. The Massachusetts state athletic commission, established
19071907 1882pursuant to section 2 of chapter 23O, shall be the trustee of the fund and shall expend for the use
19081908 1883and benefit of a contestant or former contestant in an event governed by chapter 23O and any
19091909 1884accompanying regulations promulgated by said commission under the purview of said
19101910 1885commission for funeral expenses or assistance needed as a result of an injury suffered while
19111911 1886participating in such an event. The fund shall be credited any appropriations, bond proceeds or
19121912 1887other monies authorized by the general court and specifically designated to be credited thereto
19131913 1888and any monies collected under section 15 of chapter 23O. All available monies in the fund that 90 of 150
19141914 1889are unexpended at the end of each fiscal year shall not revert to the General Fund and shall be
19151915 1890available for expenditure in the subsequent fiscal year.”
19161916 1891 SECTION 92. Subsection (b) of section 29K of chapter 29 of the General Laws, as so
19171917 1892appearing, is hereby amended by adding, in line 26, the following sentence:-
19181918 1893 Notwithstanding the requirements of any other chapter of the General Laws, the board of
19191919 1894directors of a state authority may meet independently of management or in executive session to
19201920 1895discuss matters pertaining to the audit or compensation committees.
19211921 1896 SECTION 93. Section 1 of chapter 30B of the General Laws, as so appearing, is hereby
19221922 1897amended by adding the following subsection:-
19231923 1898 (g) Notwithstanding section 39M of chapter 30, or any general or special law to the
19241924 1899contrary, a governmental body may procure (i) broadband internet service, (ii) the design,
19251925 1900installation, maintenance and operation of fiber optic cables and other equipment to provide
19261926 1901broadband internet service to a public building or buildings, and (iii) the design, installation,
19271927 1902maintenance and operation of a wireless communication network for a public building or public
19281928 1903land, or any combination of the foregoing, in a single procurement conducted in accordance with
19291929 1904section 5 of this chapter. All such fiber optic cables, wireless network equipment and other
19301930 1905physical improvements designed, installed, maintained and operated pursuant to such
19311931 1906procurement shall be considered supplies.
19321932 1907 SECTION 94. Section 59 of chapter 40 of the General Laws, as so appearing, is hereby
19331933 1908amended by striking out, in lines 4 to 6, inclusive, the words “ and pursuant to regulations issued
19341934 1909by the economic assistance coordinating council established under section 3B of chapter 23A,”. 91 of 150
19351935 1910 SECTION 95. Said section 59 of said chapter 40, as so appearing, is hereby further
19361936 1911amended by striking out subsection (i) and inserting in place thereof the following subsection:-
19371937 1912(i) includes a description of the parcels to be included in the agreement;.
19381938 1913 SECTION 96. Said section 59 of said chapter 40, as so appearing, is hereby further
19391939 1914amended by striking out, in line 30, the words “within such TIF area”.
19401940 1915 SECTION 97. Said section 59 of said chapter 40, as so appearing, is hereby further
19411941 1916amended by striking out, in lines 32 to 33, the words “as required by said regulations”.
19421942 1917 SECTION 98. Said section 59 of said chapter 40, as so appearing, is hereby further
19431943 1918amended by striking out subsection (vii).
19441944 1919 SECTION 99. Said section 59 of said chapter 40, as so appearing, is hereby further
19451945 1920amended by striking out, in line 90, the figure “(viii)” and inserting in place thereof the following
19461946 1921figure:- (vii).
19471947 1922 SECTION 100. Said section 59 of said chapter 40, as so appearing, is hereby further
19481948 1923amended by striking out, in lines 91 to 92, the words “and the economic assistance coordinating
19491949 1924council”.
19501950 1925 SECTION 101. Section 6 of Chapter 40A of the General Laws, as so appearing, is hereby
19511951 1926amended by striking out, in lines 26 to 32, inclusive, the second paragraph and inserting in place
19521952 1927thereof the following paragraph:-
19531953 1928 A zoning ordinance or by-law shall provide that construction or operations under a
19541954 1929building permit shall conform to any subsequent amendment of the ordinance or by-law unless
19551955 1930the use or construction is commenced within a period of not more than 12 months after the 92 of 150
19561956 1931issuance of the permit and, in cases involving construction, unless such construction is continued
19571957 1932through to completion as continuously and expeditiously as is reasonable. Construction or
19581958 1933operations under a special permit issued pursuant to section 9 of this chapter, or site plan
19591959 1934approval pursuant to the local ordinance or by-law, shall conform to any subsequent amendment
19601960 1935of the zoning ordinance or by-law or of any other local land use regulations unless the use or
19611961 1936construction is commenced within a period of not less than 3 years after the issuance of the
19621962 1937special permit or site plan approval; and, in cases involving construction, unless such
19631963 1938construction is continued through to completion as continuously and expeditiously as is
19641964 1939reasonable. For the purpose of the prior sentence, construction involving the redevelopment of
19651965 1940previously disturbed land shall be deemed to have commenced upon substantial investment in
19661966 1941site preparation or infrastructure construction, and construction of developments intended to
19671967 1942proceed in phases shall proceed expeditiously, but not continuously, among phases.
19681968 1943 SECTION 102. Section 9 of chapter 40A of the General Laws, as so appearing, is hereby
19691969 1944amended by striking out, in lines 175 to 182, inclusive, the fifteenth paragraph and inserting in
19701970 1945place thereof the following paragraph:–
19711971 1946 Zoning ordinances or by-laws shall provide that a special permit granted under this
19721972 1947section shall lapse within a specified period of time, not less than 3 years from the date of filing
19731973 1948of such approval with the city or town clerk, which shall not include such time required to pursue
19741974 1949or await the determination of an appeal referred to in section seventeen, from the grant thereof, if
19751975 1950a substantial use thereof has not sooner commenced except for good cause, or in the cause of a
19761976 1951permit for construction, if construction has not begun by such date except for good cause. 93 of 150
19771977 1952 SECTION 103. Subsection (a) of section 4G of chapter 40J of the General Laws, as so
19781978 1953appearing, is hereby amended by inserting after the word “granted;”, in line 21, the following
19791979 1954words:-
19801980 1955 provided, however, that the University of Massachusetts may leverage funding sourced
19811981 1956from an agency to meet the match requirement;.
19821982 1957 SECTION 104. Subsection (c) of said section 4G of said chapter 40J, as so appearing, is
19831983 1958hereby amended by inserting after the word “blockchain,”, in line 61, the following words:-
19841984 1959“non-therapeutic biomanufacturing,”.
19851985 1960 SECTION 105. Subsection (c) of section 6B of said chapter 40J, as most recently
19861986 1961amended by section 179 of chapter 7 of the Acts of 2023, is hereby further amended by striking
19871987 1962out the last sentence.
19881988 1963 SECTION 106. Section 2 of chapter 43D of the General Laws, as appearing in the 2022
19891989 1964Official Edition, is hereby amended by striking out the definitions for the terms “Interagency
19901990 1965permitting board” and “Priority development site” and inserting the following 2 definitions:-
19911991 1966 “Permit regulatory office”, the office within the executive office of economic
19921992 1967development pursuant to section 3H of chapter 23A.
19931993 1968 “Priority development site”, a privately or publicly owned property that is: (1) eligible
19941994 1969under applicable zoning provisions, including special permits or other discretionary permits, for
19951995 1970the development or redevelopment of a building at least 50,000 square feet of gross floor area in
19961996 1971new or existing buildings or structures; and (2) designated as a priority development site by the 94 of 150
19971997 1972permit regulatory office. Several parcels or projects may be included within a single priority
19981998 1973development site.
19991999 1974 SECTION 107. Section 3 of said chapter 43D, as so appearing, is hereby amended by
20002000 1975striking out subsections (a) and (b) and inserting in place thereof the following 2 subsections:-
20012001 1976 (a) A governing body seeking designation of a priority development site shall file a
20022002 1977formal proposal with the permit regulatory office. If the proposal includes an intention to
20032003 1978develop housing within the priority development site, the governing body shall provide a copy of
20042004 1979the proposal to the secretary of housing and livable communities. The proposal shall include: (i)
20052005 1980a detailed description of the property; (ii) good faith commitment to comply with this chapter;
20062006 1981(iii) a description of the uses that could be developed within the priority development site; and
20072007 1982(iv) such other information as the secretary shall require by regulation or program guidelines,
20082008 1983after consultation with the secretary of energy and environmental affairs, the secretary of housing
20092009 1984and livable communities, and the secretary of transportation.
20102010 1985 (b) The secretary shall by regulation or program guidelines establish the criteria for
20112011 1986designating priority development sites. These criteria shall include a preference for areas that
20122012 1987include one or more of the following: (i) underutilized buildings or facilities, (ii) adequate
20132013 1988utilities for the types of development anticipated to occur, (iii) convenient access to a public
20142014 1989transit station, or (iv) areas in which electric grid capacity can satisfy new all electric building.
20152015 1990Priority development sites shall not include areas containing highly sensitive natural resources or
20162016 1991areas in which development would be at significant risk from rising sea levels or other flood risk
20172017 1992caused or exacerbated by climate change. 95 of 150
20182018 1993 SECTION 108. Section 11 of said chapter 43D, as so appearing, is hereby amended by
20192019 1994striking out, in lines 2 to 3, the words “unless the permit expressly allows the transfer without the
20202020 1995approval of the issuing authority” and inserting in place thereof the following words:- except as
20212021 1996provided in a local ordinance or bylaw, or in an applicable state law or regulation.
20222022 1997 SECTION 109. Said chapter 43D, as so appearing, is hereby further amended by striking
20232023 1998out section 12 and inserting in place thereof the following section:-
20242024 1999 A municipality that has a priority development site shall be eligible for priority
20252025 2000consideration for: (i) any grant program administered by the executive office of economic
20262026 2001development; (ii) other state resources for business development such as quasi-public financing
20272027 2002and training programs; (iii) brownfields remediation assistance administered by the
20282028 2003Massachusetts Development Finance Agency; and (iv) technical assistance provided by the
20292029 2004regional planning council; provided, that the state financial assistance or technical assistance is
20302030 2005intended to facilitate development within the priority development site; and provided further, that
20312031 2006priority consideration for such grants and other financial assistance shall apply only to a
20322032 2007municipality that is in compliance with the multifamily zoning requirements of section 3A of
20332033 2008chapter 40A, if applicable.
20342034 2009 SECTION 110. Section 13 of said chapter 43D is hereby repealed.
20352035 2010 SECTION 111. Section 6 of chapter 62 of the General Laws, as appearing in the 2022
20362036 2011Official Edition, is hereby amended by striking out, in line 149, the words ““EDIP contract” and
20372037 2012“proposed project”” and inserting in place thereof the following words:- “EDIP contract”,
20382038 2013“proportion of compliance”, “proposed project” and “refundable credit”. 96 of 150
20392039 2014 SECTION 112. Said section 6 of said chapter 62 of the General Laws, as so appearing, is
20402040 2015hereby further amended by striking out, in lines 154 to 157, inclusive, the words “, up to an
20412041 2016amount equal to 50 per cent of the liability in a taxable year; provided, however, that the 50 per
20422042 2017cent limitation shall not apply where the credit is refundable under paragraph (6)”.
20432043 2018 SECTION 113. Said section 6 of said chapter 62, as so appearing, is hereby further
20442044 2019amended by striking out, in lines 159 to 163, inclusive, the words “; provided further, that a
20452045 2020credit awarded in connection with a certified project that will retain permanent full-time
20462046 2021employees in a gateway municipality without creating a net increase in permanent full-time
20472047 2022employees shall not exceed $5,000 per retained employee”.
20482048 2023 SECTION 114. Paragraph (3) of subsection (g) of said section 6 of said chapter 62, as
20492049 2024most recently amended by section 215 of chapter 7 of the acts of 2023, is hereby further
20502050 2025amended by striking out the last sentence and inserting in place thereof the following 2
20512051 2026sentences:- The EACC shall provide the commissioner with the documentation that the
20522052 2027commissioner deems necessary to confirm compliance with the annual cap and the commissioner
20532053 2028shall provide a report confirming compliance to the secretary of administration and finance and
20542054 2029the secretary of economic development. Notwithstanding section 21 of chapter 62C, the
20552055 2030department of revenue shall provide the EACC with documentation confirming tax credits
20562056 2031claimed under this subsection by the owner or lessee of a certified project.
20572057 2032 SECTION 115. Paragraph (8) of said subsection (g) of said section 6 of said chapter 62,
20582058 2033as so appearing, is hereby further amended by striking out the last sentence and inserting in place
20592059 2034thereof the following sentence:- The amount of credits subject to recapture shall be equal to the
20602060 2035taxpayer’s proportion of compliance, as determined by the EACC as part of its revocation 97 of 150
20612061 2036process and reported to the taxpayer and the department of revenue at the time that certification
20622062 2037is revoked.
20632063 2038 SECTION 116. Subsection (r) of said section 6 of said chapter 62 of the General Laws, as
20642064 2039appearing in the 2022 Official Edition, is hereby amended by striking out, in line 949, the figure
20652065 2040“$30,000,000” and inserting in place thereof the following figure:- $50,000,000.
20662066 2041 SECTION 117. Said section 6 of said chapter 62, as so appearing, is hereby further
20672067 2042amended by striking out subsection (t).
20682068 2043 SECTION 118. Subsection (bb) of said section 6 of said chapter 62, as so appearing, is
20692069 2044hereby amended by striking out, in line 1422, the figure “50” and inserting in place thereof the
20702070 2045following figure:- 10.
20712071 2046 SECTION 119. Subsection (cc) of said section 6 of said chapter 62, as so appearing, is
20722072 2047hereby amended by striking out, in line 1468, the word “its” and inserting in place thereof the
20732073 2048following words:- the owner’s.
20742074 2049 SECTION 120. Said subsection (cc) of said section 6 of said chapter 62, as so appearing,
20752075 2050is hereby further amended by striking out, in line 1488, the words “owner’s capital investment”
20762076 2051and inserting in place thereof the following words:- total leasable square footage.
20772077 2052 SECTION 121. Said subsection (cc) of said section 6 of said chapter 62, as so appearing,
20782078 2053is hereby further amended by striking out, in lines 1489 to 1490, the words “employ, in the
20792079 2054aggregate with other tenants at the offshore wind facility, not less than 200” and inserting in
20802080 2055place thereof the following words:- employ not less than 50. 98 of 150
20812081 2056 SECTION 122. Said section 6 of said chapter 62 of the General Laws, as so appearing, is
20822082 2057hereby further amended by adding the following 4 subsections:-   
20832083 2058 (dd)(1) As used in this subsection, the following words shall, unless the context clearly
20842084 2059requires otherwise, have the following meanings:   
20852085 2060 “Advertising and public relations expenditure”, a cost incurred within the commonwealth
20862086 2061by an eligible theater production for goods or services related to the marketing, public relations,
20872087 2062creation and placement of print, electronic, television, billboards or other forms of advertising to
20882088 2063promote the eligible theater production.   
20892089 2064 “Eligible theater production”, a live stage musical, dance or theatrical production or tour
20902090 2065being presented in a qualified production facility that is either: (i) a pre-Broadway production; 
20912091 2066 (ii) a pre-off Broadway production; (iii) a national tour launch; or (iv) a regional
20922092 2067professional theater production.   
20932093 2068 “Eligible theater production certificate”, a certificate issued by the office, in consultation
20942094 2069with the commissioner, certifying that a production is an eligible theater production that meets
20952095 2070the rules or regulations of the office, and that it has been awarded a tax credit in a specified
20962096 2071amount, pursuant to section 3M of chapter 23A.   
20972097 2072 “National tour launch”, a live stage production that, in its original or adaptive version, is
20982098 2073performed in a qualified production facility and opens its national tour in the commonwealth. 
20992099 2074 “Office”, the Massachusetts office of business development established in section 1
21002100 2075of chapter 23A, or any constituent office thereof.  99 of 150
21012101 2076 “Payroll”, all salaries, wages, fees and other compensation from sources within the
21022102 2077commonwealth, including, but not limited to, taxes, benefits and any other consideration incurred
21032103 2078or paid to talent and non-talent employees of the applicant for services rendered within the
21042104 2079commonwealth to and on behalf of an eligible theater production; provided, that the payroll 
21052105 2080expenditure shall be incurred or paid by the applicant for services related to any portion of an 
21062106 2081eligible theater production from its pre-production stages, including, but not limited to: (i) the 
21072107 2082writing of the script; (ii) casting; (iii) hiring of service providers; (iv) purchases from
21082108 2083vendors; (v) marketing; (vi) advertising; (vii) public relations; (viii) load in; (ix) rehearsals; (x) 
21092109 2084performances; (xi) other eligible theater production related activities; and (xii) load out; and 
21102110 2085provided further, that the payroll expenditure shall be directly attributable to the eligible theater
21112111 2086production and shall be limited to the first $100,000 of wages incurred or paid to each
21122112 2087employee of an eligible theater production in each tax year.   
21132113 2088 “Pre-Broadway production”, a live stage production that, in its original or adaptive 
21142114 2089version, is performed in a qualified production facility having a presentation scheduled for the 
21152115 2090city of New York’s Broadway theater district within 24 months after its presentation in the 
21162116 2091commonwealth. 
21172117 2092 “Pre-off Broadway production”, a live stage production that, in its original or adaptive 
21182118 2093version, is performed in a qualified production facility having a presentation scheduled for city 
21192119 2094of New York’s off-Broadway theater district within 24 months after its presentation in the 
21202120 2095commonwealth.   
21212121 2096 “Production and performance expenditures”, a contemporaneous exchange of cash or 
21222122 2097cash equivalent for goods or services related to development, production, performance or  100 of 150
21232123 2098operating expenditures incurred in the commonwealth for a qualified theater production, 
21242124 2099including, but not limited to, expenditures for design, construction and operation, including sets, 
21252125 2100special and visual effects, costumes, wardrobes, make-up, accessories, costs associated with
21262126 2101sound, lighting, staging, advertising and public relations expenditures, facility expenses, rentals, 
21272127 2102per diems, accommodations and other related costs.   
21282128 2103 “Qualified production facility”, a facility located in the commonwealth in which live
21292129 2104theater productions are, or are intended to be, exclusively presented that contains at least 1 stage,
21302130 2105a seating capacity of not less than 175 seats, dressing rooms, storage areas and other ancillary
21312131 2106amenities necessary for the eligible theater production.     
21322132 2107 “Transportation expenditures”, expenses incurred in Massachusetts for the packaging, 
21332133 2108crating and transportation both to the commonwealth for use in a qualified theater production of 
21342134 2109sets, costumes or other tangible property constructed or manufactured out of state, or from the 
21352135 2110commonwealth after use in a qualified theater production of sets, costumes or other tangible 
21362136 2111property constructed or manufactured in the commonwealth and the transportation of the cast and
21372137 2112crew to and from the commonwealth; provided, that “transportation expenditures” shall include
21382138 2113any portion performed in Massachusetts of the packaging, crating and transporting of property
21392139 2114and equipment used for special and visual effects, sound, lighting and staging, costumes,
21402140 2115wardrobes, make-up and related accessories and materials and any other performance or
21412141 2116production-related property and equipment. 
21422142 2117 (2) Any taxpayer that has been awarded an eligible theater production certificate and
21432143 2118has completed a cost accounting pursuant to subsection (c) of section 3M of chapter 23A shall
21442144 2119be allowed a tax credit against taxes imposed by this chapter. The credit shall not 101 of 150
21452145 2120exceed $5,000,000 and shall be limited to: (i) 35 per cent of in-state payroll costs; (ii) 25 per cent
21462146 2121of production and performance expenditures; and (iii) 25 per cent of transportation
21472147 2122expenditures. Additionally, the credit shall not exceed the amount of credit specified in the
21482148 2123eligible theater production certificate. 
21492149 2124 (3) The tax credit shall be allowed against the tax for the taxable period in which the 
21502150 2125credit is issued and any amount of the tax credit that exceeds the tax due for a taxable year
21512151 2126may be carried forward for not more than 5 succeeding tax years.   
21522152 2127 (4) If a taxpayer has not claimed the tax credits in whole or part, a taxpayer eligible for 
21532153 2128the tax credits may assign, transfer or convey the tax credits, in whole or in part, by sale or 
21542154 2129otherwise to any individual or entity and such assignee of the tax credits that have not
21552155 2130claimed the tax credits, in whole or in part, may assign, transfer or convey the tax credits, in
21562156 2131whole or in part, by sale or otherwise to any individual or entity. The assignee of the tax credits
21572157 2132may use acquired credits to offset up to 100 per cent of the tax liabilities otherwise imposed
21582158 2133pursuant to this chapter. The assignee may apply the tax credits against taxes imposed on the
21592159 2134assignee for not more than 5 succeeding tax years from the date an eligible theater production
21602160 2135certificate is first issued by the office. The assignor shall perfect the transfer by notifying the
21612161 2136commissioner, in writing, within 30 calendar days following the effective date of the transfer and
21622162 2137shall provide any information as may be required by the commissioner to administer and carry
21632163 2138out this subsection. 
21642164 2139 (5) The commissioner shall promulgate such rules and regulations necessary for the
21652165 2140administration of this section. 102 of 150
21662166 2141 (ee)(1) As used in this subsection, the following words shall, unless the context clearly
21672167 2142requires otherwise, have the following meanings:-
21682168 2143 “Capital investment”, expenses incurred for the site preparation and construction, repair,
21692169 2144renovation, improvement or equipping of a building, structure, facility or other improvements to
21702170 2145real property, including, but not limited to, site-related utility and transportation infrastructure
21712171 2146improvements.  
21722172 2147 “Center”, the Massachusetts clean energy technology center established in section 2 of
21732173 2148chapter 23J.  
21742174 2149 “Certified climatetech company” shall have the same meaning as defined in section 1 of
21752175 2150chapter 23J.  
21762176 2151 “Climatetech facility”, any building, complex of buildings or structural components of
21772177 2152buildings, including access infrastructure, and all machinery and equipment used in the research,
21782178 2153manufacturing, assembly, development, provision or administration of goods or services in the
21792179 2154climatetech sector.
21802180 2155 “Owner”, a taxpayer subject to tax under this chapter that: (i) holds title to a climatetech
21812181 2156facility; or (ii) ground leases the land underlying a climatetech facility for at least 50 years.  
21822182 2157 “Tenant”, a taxpayer subject to tax under this chapter that is a lessee in climatetech
21832183 2158facility.  
21842184 2159 (2) An owner or tenant, to the extent authorized by the climatetech tax incentive program
21852185 2160established in section 16 of chapter 23J, may take a refundable credit against the taxes imposed
21862186 2161by this chapter in an amount, as determined by the center, of up to 50 per cent of the owner’s 103 of 150
21872187 2162total capital investment in a climatetech facility. The total amount of tax credit awarded pursuant
21882188 2163to this section shall be distributed in equal parts over the 5 taxable years that correspond to the
21892189 2164period in which the owner or tenant is certified pursuant to said section 16 of said chapter 23J.  
21902190 2165 (3) An owner shall be eligible for a tax credit authorized under this subsection if the
21912191 2166owner demonstrates to the center that: (i) the owner is a certified climatetech company; (ii) the
21922192 2167owner's total capital investment in the climatetech facility is not less than $5,000,000; and (iii)
21932193 2168the climatetech facility shall employ not less than 50 new full-time employees by the fifth year of
21942194 2169the owner's certification period under section 16 of chapter 23J. Upon verification, the center
21952195 2170shall provide this information to the department of revenue for the purpose of administering the
21962196 2171credit.
21972197 2172 (4) A tenant shall be eligible for a tax credit authorized pursuant to this subsection if the
21982198 2173tenant demonstrates to the center that: (i) the tenant is a certified climatetech company; (ii) the
21992199 2174owner has made a total capital investment in the facility that is not less than $5,000,000; (iii) the
22002200 2175tenant occupies a leased area of the climatetech facility that represents not less than 25 per cent
22012201 2176of the total leasable square footage of the facility; and (iv) the tenant shall employ not less 13
22022202 2177full-time employees by the fifth year of the tenant's certification period under section 16 of
22032203 2178chapter 23J. Upon verification, the center shall provide this information to the department of
22042204 2179revenue for the purpose of administering the credit. The amount of tax credits awarded under this
22052205 2180subsection to a tenant for a taxable year shall not exceed the tenant's total lease payments for
22062206 2181occupancy of the climatetech facility for the taxable year.  
22072207 2182 (5) The department of revenue shall issue the refundable portion of the credit without
22082208 2183further appropriation and in accordance with the cumulative amount, including the current year 104 of 150
22092209 2184costs of incentives allowed in previous years, which shall not exceed $30,000,000 annually as set
22102210 2185forth in subsection (d) of section 16 of chapter 23J.
22112211 2186 (6) The credit under this subsection shall be attributed on a pro rata basis to the owners,
22122212 2187partners or members of the legal entity entitled to the credit under this subsection and shall be
22132213 2188allowed as a credit against the tax due under this chapter from such owners, partners or members
22142214 2189in a manner determined by the commissioner.
22152215 2190 (7) The department of revenue shall promulgate such rules and regulations as are
22162216 2191necessary to administer the credit established in this section. 
22172217 2192 (ff)(1) A taxpayer, to the extent authorized by the climatetech tax incentive program
22182218 2193established in subsection (d) of section 16 of chapter 23J, may be allowed a refundable jobs
22192219 2194credit against the tax liability imposed under this chapter in an amount determined by the
22202220 2195Massachusetts clean energy technology center established in section 2 of said chapter 23J, in
22212221 2196consultation with the department of revenue.
22222222 2197 (2) A taxpayer taking a credit under this subsection shall commit to the creation of not
22232223 2198less than 5 net new permanent full-time employees in the commonwealth.
22242224 2199 (3) A credit allowed under this subsection shall reduce the liability of the taxpayer under
22252225 2200this chapter for the taxable year. If a credit claimed under this subsection by a taxpayer exceeds
22262226 2201the taxpayer's liability as otherwise determined under this chapter for the taxable year, 90 per
22272227 2202cent of such excess credit, to the extent authorized by the climatetech tax incentive program,
22282228 2203shall be refundable to the taxpayer. Excess credit amounts shall not be carried forward to other
22292229 2204taxable years. 105 of 150
22302230 2205 (4) The department of revenue shall issue the refundable portion of the jobs credit
22312231 2206without further appropriation and in accordance with the cumulative amount, including the
22322232 2207current year costs of incentives allowed in previous years, which shall not exceed $30,000,000
22332233 2208annually as set forth in subsection (d) of section 16 of chapter 23J.
22342234 2209 (5) The credit under this subsection shall be attributed on a pro rata basis to the owners,
22352235 2210partners or members of the legal entity entitled to the credit under this subsection and shall be
22362236 2211allowed as a credit against the tax due under this chapter from such owners, partners or members
22372237 2212in a manner determined by the commissioner.
22382238 2213 (gg)(1) An employer engaged in business in the commonwealth that is not a business
22392239 2214corporation subject to the excise under chapter 63, may be allowed a credit each taxable year
22402240 2215against the tax liability imposed by this chapter equal to $5,000 or 50 per cent of the wages paid
22412241 2216to each net-new qualified intern employed in the taxable year, whichever is less. If a credit
22422242 2217allowed by this subsection exceeds the tax otherwise due under this chapter, 100 per cent of the
22432243 2218balance of such credit may, at the option of the taxpayer, be refunded to the taxpayer.
22442244 2219 (2) For an employer to be eligible for a credit under this subsection: (a) the intern shall be
22452245 2220enrolled in or a recent graduate of a public or private institution of higher education located in
22462246 2221Massachusetts; (b) the intern shall have been employed as a qualified intern by the employer for
22472247 2222at least 12 weeks in the taxable year for which the credit is claimed; and (c) the employer shall
22482248 2223demonstrate that the total number of interns employed in the taxable year exceeds the average
22492249 2224number of interns employed by the taxpayer per year over the previous three years. An intern
22502250 2225shall not be qualified if such intern is participating in another internship or apprenticeship 106 of 150
22512251 2226program for which an employer has claimed a credit in the taxable year under this subsection or
22522252 2227chapter 63.
22532253 2228 (3) The total cumulative value of the credits authorized pursuant to this subsection and
22542254 2229section 38RR of chapter 63 shall not exceed $10,000,000 annually. An employer shall not claim
22552255 2230more than $100,000 in credits under this subsection for any taxable year. A credit allowed under
22562256 2231this subsection shall not be transferable.
22572257 2232 (4) The credit under this subsection shall be attributed on a pro rata basis to the owners,
22582258 2233partners or members of the legal entity entitled to the credit under this subsection and shall be
22592259 2234allowed as a credit against the tax due under this chapter of such owners, partners or members, in
22602260 2235a manner determined by the commissioner.
22612261 2236 (5) The executive office of economic development, in consultation with the
22622262 2237commissioner, shall authorize, administer and determine eligibility for the tax credit pursuant to
22632263 2238this subsection and section 38RR of chapter 63 and shall allocate the credit in accordance with
22642264 2239the standards and requirements set forth in regulations promulgated pursuant to this subsection.
22652265 2240The secretary of economic development, in consultation with the commissioner, shall
22662266 2241promulgate regulations establishing an application process for the credit.
22672267 2242 (6) The secretary of economic development shall annually file a report with the house and
22682268 2243senate committees on ways and means, the joint committee on economic development and
22692269 2244emerging technologies and the joint committee on labor and workforce development identifying
22702270 2245the following: (a) the total amount of tax credits claimed pursuant to this subsection and section
22712271 224638RR of chapter 63; (b) the number of participating interns; and (c) the number of participating
22722272 2247employers. In the fourth submission of said annual report, the secretary of economic 107 of 150
22732273 2248development shall also provide an assessment of the effectiveness of the credit offered under this
22742274 2249subsection and section 38RR of chapter 63 in achieving the goal of retaining graduating talent in
22752275 2250the commonwealth. Notwithstanding section 21 of chapter 62C, the department of revenue may
22762276 2251provide to the secretary of economic development de-identified, statistical tax return information
22772277 2252related to the tax filings of former participating interns for the 5 tax years beginning after the
22782278 2253conclusions of the internship to evaluate whether former interns are both employed and
22792279 2254domiciled in the commonwealth after the internship. Said information must be shared in a
22802280 2255manner that prevents the identification of particular tax returns.
22812281 2256 SECTION 123. Subsection (a) of section 31M of chapter 63 of the General Laws, as so
22822282 2257appearing, is hereby amended by striking out, in lines 4 to 13, inclusive, the definition of “Life
22832283 2258sciences” and inserting in place thereof the following definition:-
22842284 2259 “Life sciences,” advanced and applied sciences that expand the understanding of human
22852285 2260physiology and have the potential to lead to medical advances or therapeutic applications
22862286 2261including, but not limited to, agricultural biotechnology, biogenerics, bioinformatics, biomedical
22872287 2262engineering, biopharmaceuticals, biotechnology, biosecurity, life sciences-related artificial
22882288 2263intelligence, chemical synthesis, chemistry technology, diagnostics, genomics, image analysis,
22892289 2264marine biology, marine technology, medical technology, medical devices, nanotechnology,
22902290 2265natural product pharmaceuticals, proteomics, regenerative and preventative medicine, RNA
22912291 2266interference, stem cell research and veterinary science.
22922292 2267 SECTION 124. Subsection (j) of section 38M of said chapter 63, as so appearing, is
22932293 2268hereby amended by striking out, in lines 120 to 121, the words “and (ii) equipment for the 108 of 150
22942294 2269federal National Aeronautics and Space Administration”, and inserting in place thereof the
22952295 2270following words:-
22962296 2271 (ii) equipment for the federal National Aeronautics and Space Administration; and (iii)
22972297 2272medical countermeasures, including, but not limited to, medicines and medical supplies that can
22982298 2273be used to diagnose, prevent or treat diseases related to chemical, biological, radiological or
22992299 2274nuclear threats; biologic products; vaccines; blood products; antibodies; antimicrobial or antiviral
23002300 2275drugs; diagnostic tests to identify threat agents; and personal protective equipment.
23012301 2276 SECTION 125. Subsection (k) of said section 38M of said chapter 63, as so appearing, is
23022302 2277hereby amended by striking out, in lines 126 to 134, inclusive, the definition of “life sciences”,
23032303 2278and inserting in place thereof the following definition:-
23042304 2279 “Life sciences”, advanced and applied sciences that expand the understanding of human
23052305 2280physiology and have the potential to lead to medical advances or therapeutic applications
23062306 2281including, but not limited to, agricultural biotechnology, biogenerics, bioinformatics, biomedical
23072307 2282engineering, biopharmaceuticals, biotechnology, biosecurity, life sciences-related artificial
23082308 2283intelligence, chemical synthesis, chemistry technology, diagnostics, genomics, image analysis,
23092309 2284marine biology, marine technology, medical technology, medical devices, nanotechnology,
23102310 2285natural product pharmaceuticals, proteomics, regenerative and preventative medicine, RNA
23112311 2286interference, stem cell research and veterinary science.
23122312 2287 SECTION 126. Subsection (k) of section 38M of said chapter 63, as so appearing, is
23132313 2288hereby amended by inserting the following definitions:-
23142314 2289 “Climatetech” shall have the same meaning as described in section 1 of chapter 23J. 109 of 150
23152315 2290 “Climatetech company” shall have the same meaning as described in section 1 of chapter
23162316 229123J.
23172317 2292 SECTION 127. Said subsection (k) of said section 38M of said chapter 63, as so
23182318 2293appearing, is hereby further amended by striking out the definition of “Taxpayer” and inserting
23192319 2294in place thereof the following definition:-
23202320 2295 “Taxpayer”, a (i) person, (ii) certified life sciences company or (iii) a certified
23212321 2296climatetech company subject to the taxes imposed by chapters 62, 63, 64H or 64I.
23222322 2297 SECTION 128. Said subsection (k) of said section 38M of said chapter 63, as so
23232323 2298appearing, is hereby further amended by inserting after the words “chapter 23I”, in line 144, the
23242324 2299following words:- or the climatetech tax incentive program established in subsection (d) of
23252325 2300section 16 of chapter 23J.
23262326 2301 SECTION 129. Section 38N of said chapter 63 as most recently amended by section 229
23272327 2302of chapter 7 of the Acts of 2023, is hereby amended by striking out subsection (a) and inserting
23282328 2303in place thereof the following subsection:-
23292329 2304 (a) As used in this section, “Certified project”, “EACC”, “EDIP contract”, “Proportion of
23302330 2305compliance” and “Refundable credit” shall have the same meanings as ascribed to them in
23312331 2306section 3A of chapter 23A.
23322332 2307 SECTION 130. Said section 38N of said chapter 63, as so appearing, is hereby further
23332333 2308amended by striking out, in lines 7 to 10, inclusive, the words “, up to an amount equal to 50 per
23342334 2309cent of the liability in a taxable year; provided, however, that the 50 per cent limitation shall not
23352335 2310apply where the credit is refundable under subsection (d)”. 110 of 150
23362336 2311 SECTION 131. Said section 38N of said chapter 63, as so appearing, is hereby further
23372337 2312amended by striking out, in lines 13 to 17, inclusive, the words “adopt; provided, however, that a
23382338 2313credit awarded in connection with a certified project that will retain permanent full-time
23392339 2314employees in a gateway municipality without creating a net increase in permanent full-time
23402340 2315employees shall not exceed $5,000 per retained employee” and inserting in place thereof the
23412341 2316following word:- adopt.
23422342 2317 SECTION 132. Said section 38N of said chapter 63, as so appearing, is hereby further
23432343 2318amended by striking out, in line 27, the word “or”, the second time it appears, and inserting in
23442344 2319place thereof the following word:- of.
23452345 2320 SECTION 133. Said section 38N of said chapter 63, as so appearing, is hereby further
23462346 2321amended by striking out, in line 29, the word “or”, the second time it appears, and inserting in
23472347 2322place thereof the following word:- of.
23482348 2323 SECTION 134. Subsection (c) of said section 38N of said chapter 63, as so appearing, is
23492349 2324hereby further amended in the second paragraph by adding the following sentence:-
23502350 2325Notwithstanding section 21 of chapter 62C, the department of revenue shall provide the EACC
23512351 2326with documentation confirming credits claimed under this section by a corporation subject to tax
23522352 2327under this chapter that is the controlling business of a certified project, or an affiliate of a
23532353 2328controlling business.
23542354 2329 SECTION 135. Said section 38N of said chapter 63, as so appearing, is hereby further
23552355 2330amended by striking out, in line 46, the words “31A or”.
23562356 2331 SECTION 136. Subsection (i) of said section 38N of said chapter 63, as so appearing, is
23572357 2332hereby further amended by striking out the last sentence and inserting in place thereof the 111 of 150
23582358 2333following sentence:- The amount of credits subject to recapture shall be equal to the
23592359 2334corporation’s proportion of compliance, as determined by the EACC as part of its revocation
23602360 2335process and reported to the corporation and the department of revenue at the time certification is
23612361 2336revoked.
23622362 2337 SECTION 137. Subsection (a) of section 38U of said chapter 63, as appearing in the
23632363 23382022 Official Edition, is hereby amended by striking out, in lines 4 to 13, inclusive, the
23642364 2339definition of “Life sciences” and inserting in place thereof the following definition:-
23652365 2340 “Life sciences”, advanced and applied sciences that expand the understanding of human
23662366 2341physiology and have the potential to lead to medical advances or therapeutic applications
23672367 2342including, but not limited to, agricultural biotechnology, biogenerics, bioinformatics, biomedical
23682368 2343engineering, biopharmaceuticals, biotechnology, biosecurity, life sciences-related artificial
23692369 2344intelligence, chemical synthesis, chemistry technology, diagnostics, genomics, image analysis,
23702370 2345marine biology, marine technology, medical technology, medical devices, nanotechnology,
23712371 2346natural product pharmaceuticals, proteomics, regenerative and preventative medicine, RNA
23722372 2347interference, stem cell research and veterinary science.
23732373 2348 SECTION 138. Section 38LL of said chapter 63, as so appearing, is hereby amended by
23742374 2349striking out, in line 9, the figure “50” and inserting in place thereof the following figure:- 10.
23752375 2350 SECTION 139. Section 38MM of said chapter 63, as so appearing, is hereby amended by
23762376 2351striking out, in line 28, the word “its” and inserting in place thereof the following words:- the
23772377 2352owner’s. 112 of 150
23782378 2353 SECTION 140. Said section 38MM of said chapter 63, as so appearing, is hereby further
23792379 2354amended by striking out, in lines 47 to 48, the words “owner’s capital investment” and inserting
23802380 2355in place thereof the following words:- total leasable square footage of.
23812381 2356 SECTION 141. Said section 38MM of said chapter 63, as so appearing, is hereby further
23822382 2357amended by striking out, in lines 48 to 50, inclusive, the words “employ, in the aggregate with
23832383 2358other tenants at the offshore wind facility, not less than 200” and inserting in place thereof the
23842384 2359following words:- employ not less than 50.
23852385 2360 SECTION 142. Said chapter 63 is hereby further amended by inserting after section
23862386 236138MM, the following 5 sections:- 
23872387 2362 Section 38NN. (a) As used in this section, the following words shall have the following
23882388 2363meanings, unless the context clearly requires otherwise:   
23892389 2364 “Advertising and public relations expenditure”, a cost incurred within the
23902390 2365commonwealth by an eligible theater production for goods or services related to the marketing,
23912391 2366public relations, creation and placement of print, electronic, television, billboards or other forms
23922392 2367of advertising to promote the eligible theater production. 
23932393 2368 “Eligible theater production”, a live stage musical, dance or theatrical production or tour 
23942394 2369 being presented in a qualified production facility that is either: (a) a pre-Broadway
23952395 2370production; (b) a pre-off Broadway production; (c) a national tour launch; or (iv) a regional
23962396 2371professional theater production.   
23972397 2372 “Eligible theater production certificate”, a certificate issued by the office, in
23982398 2373consultation with the commissioner, certifying that a production is an eligible theater production 113 of 150
23992399 2374that meets the rules or regulations of the office, and that it has been awarded a tax credit in a
24002400 2375specified amount, pursuant to section 3M of chapter 23A.   
24012401 2376 “National tour launch”, a live stage production that, in its original or adaptive version, is
24022402 2377performed in a qualified production facility and opens its national tour in the commonwealth. 
24032403 2378 “Office”, the Massachusetts office of business development established in section 1 of 
24042404 2379chapter 23A, or any constituent office thereof.   
24052405 2380 “Payroll”, all salaries, wages, fees and other compensation from sources within the 
24062406 2381commonwealth, including, but not limited to, taxes, benefits and any other consideration
24072407 2382incurred or paid to talent and non-talent employees of the applicant for services rendered within
24082408 2383the commonwealth to and on behalf of an eligible theater production; provided, that the payroll 
24092409 2384expenditure shall be incurred or paid by the applicant for services related to any portion of an 
24102410 2385eligible theater production from its pre-production stages, including, but not limited to: (i) the 
24112411 2386writing of the script, (ii) casting, (iii) hiring of service providers, (iv) purchases from vendors,
24122412 2387(v) marketing, (vi) advertising, (vii) public relations, (viii) load in, (ix) rehearsals, (x)
24132413 2388performances, (xi) other eligible theater production related activities, and (xii) load out; and
24142414 2389provided further, that the payroll expenditure shall be directly attributable to the eligible theater
24152415 2390production and shall be limited to the first $100,000 of wages incurred or paid to each employee
24162416 2391of an eligible theater production in each tax year. 
24172417 2392 “Pre-Broadway production”, a live stage production that, in its original or
24182418 2393adaptive version, is performed in a qualified production facility having a presentation scheduled
24192419 2394for city of New York’s Broadway theater district within 24 months after its presentation in the 
24202420 2395commonwealth.  114 of 150
24212421 2396 “Pre-off Broadway production”, a live stage production that, in its original or adaptive 
24222422 2397version, is performed in a qualified production facility having a presentation scheduled for the 
24232423 2398city of New York’s off-Broadway theater district within 24 months after its presentation in the 
24242424 2399commonwealth.   
24252425 2400 “Production and performance expenditures”, a contemporaneous exchange of cash or 
24262426 2401cash equivalent for goods or services related to development, production, performance or 
24272427 2402operating expenditures incurred in the commonwealth for a qualified theater production, 
24282428 2403including, but not limited to, expenditures for design, construction and operation, including sets, 
24292429 2404special and visual effects, costumes, wardrobes, make-up, accessories, costs associated with 
24302430 2405sound, lighting, staging, advertising and public relations expenditures, facility expenses,
24312431 2406rentals, per diems, accommodations and other related costs.   
24322432 2407 “Qualified production facility”, a facility located in the commonwealth in which
24332433 2408live theater productions are, or are intended to be, exclusively presented that contains at least 1
24342434 2409stage,  a seating capacity of not less than 175 seats, dressing rooms, storage areas and other
24352435 2410ancillary amenities necessary for the eligible theater production.   
24362436 2411 “Transportation expenditures”, expenses incurred in Massachusetts for the packaging, 
24372437 2412crating and transportation both to the commonwealth for use in a qualified theater production of 
24382438 2413sets, costumes or other tangible property constructed or manufactured out of state, or from the 
24392439 2414commonwealth after use in a qualified theater production of sets, costumes or other tangible 
24402440 2415property constructed or manufactured in the commonwealth and the transportation of the cast and
24412441 2416crew to and from the commonwealth; provided, that “transportation expenditures” shall include
24422442 2417any portion performed in Massachusetts of the packaging, crating and transporting of property 115 of 150
24432443 2418and equipment used for special and visual effects, sound, lighting and staging, costumes,
24442444 2419wardrobes, make-up and related accessories and materials and any other performance or
24452445 2420production-related property and equipment.   
24462446 2421 (b) Any taxpayer that has been awarded an eligible theater production certificate and has
24472447 2422completed a cost accounting pursuant to subsection (c) of section 3M of chapter 23A shall
24482448 2423be allowed a tax credit against taxes imposed by this chapter. The credit shall not
24492449 2424exceed $5,000,000 and shall be limited to (i) 35 per cent of the total in-state payroll costs; (ii) 25
24502450 2425per cent of the production and performance expenditures; and (iii) 25 per cent of
24512451 2426transportation expenditures. Additionally, the credit shall not exceed the amount of credit
24522452 2427specified in the eligible theater production certificate. 
24532453 2428 (c) The tax credit shall be allowed against the tax for the taxable period in which the 
24542454 2429credit is issued and any amount of the tax credit that exceeds the tax due for a taxable year
24552455 2430may be carried forward for not more than 5 succeeding tax years.   
24562456 2431 (d) If a taxpayer has not claimed the tax credits in whole or part, a taxpayer eligible
24572457 2432for the tax credits may assign, transfer or convey the tax credits, in whole or in part, by sale or 
24582458 2433 otherwise to any individual or entity and such assignee of the tax credits that have not
24592459 2434claimed the tax credits, in whole or in part, may assign, transfer or convey the tax credits, in
24602460 2435whole or in part, by sale or otherwise to any individual or entity. The assignee of the tax credits
24612461 2436may use acquired credits to offset up to 100 per cent of the tax liabilities otherwise imposed
24622462 2437pursuant to this chapter. The assignee may apply the tax credits against taxes imposed on the
24632463 2438assignee for not more than 5 succeeding tax years from the date an eligible theater production
24642464 2439certificate is first issued by the office. The assignor shall perfect the transfer by notifying the 116 of 150
24652465 2440commissioner, in writing, within 30 calendar days following the effective date of the transfer and
24662466 2441shall provide any information as may be required by the commissioner to administer and carry
24672467 2442out this section.   
24682468 2443 (e) Credits allowed to corporations that are included in a combined group within the 
24692469 2444meaning of section 32B may be shared with other corporations within such group that are
24702470 2445also doing business in Massachusetts, to the extent those corporations are engaged in a unitary 
24712471 2446business.   
24722472 2447 (f) Credits allowed to a company that is an S corporation, as defined in section 1361 of
24732473 2448the Code, partnership or a limited liability company that is taxed as a partnership shall be
24742474 2449passed through respectively to persons designated as partners, members or owners of such
24752475 2450companies on a pro rata basis or pursuant to an executed agreement among such persons
24762476 2451designated as S corporation shareholders, partners or members documenting an alternate
24772477 2452distribution method without regard to their sharing of other tax or economic attributes of such
24782478 2453entity.   
24792479 2454 (g) The commissioner shall promulgate such rules and regulations necessary for the 
24802480 2455administration of this section. 
24812481 2456 Section 38OO. (a) As used in this section, the following words shall have the following
24822482 2457meanings, unless the context clearly requires otherwise:  
24832483 2458 “Capital investment”, expenses incurred for the site preparation and construction, repair,
24842484 2459renovation, improvement or equipping of a building, structure, facility or other improvements to
24852485 2460real property, including, but not limited to, site-related utility and transportation infrastructure
24862486 2461improvements.   117 of 150
24872487 2462 “Center”, the Massachusetts clean energy technology center established in section 2 of
24882488 2463chapter 23J.  
24892489 2464 “Certified climatetech company”, as defined in section 1 of chapter 23J.  
24902490 2465 “Climatetech facility”, any building, complex of buildings or structural components of
24912491 2466buildings, including access infrastructure, and all machinery and equipment used in the research,
24922492 2467manufacturing, assembly, development, provision or administration of goods or services in the
24932493 2468climatetech sector.
24942494 2469 “Owner”, a taxpayer subject to tax under this chapter that: (i) is a corporation that holds
24952495 2470title to a climatetech facility; or (ii) ground leases the land underlying a climatetech facility for at
24962496 2471least 50 years.  
24972497 2472 “Tenant”, a taxpayer subject to tax under this chapter that is a lessee in climatetech
24982498 2473facility.  
24992499 2474 (b) An owner or tenant, to the extent authorized by the climatetech tax incentive program
25002500 2475established in section 16 of chapter 23J, may take a refundable credit against the taxes imposed
25012501 2476by this chapter in an amount, as determined by the center, of up to 50 per cent of the owner’s
25022502 2477total capital investment in a climatetech facility. The total amount of tax credit awarded pursuant
25032503 2478to this section shall be distributed in equal parts over the 5 taxable years that correspond to the
25042504 2479period in which the owner or tenant is certified pursuant to said section 16 of said chapter 23J.  
25052505 2480 (c) An owner shall be eligible for a tax credit authorized under this section if the owner
25062506 2481demonstrates to the center that: (i) the owner is a certified climatetech company; (ii) the owner's
25072507 2482total capital investment in the climatetech facility equals not less than $5,000,000; and (iii) the 118 of 150
25082508 2483climatetech facility will employ not less than 50 new full-time employees by the fifth year of the
25092509 2484owner's certification period under section 16 of chapter 23J. Upon verification, the center will
25102510 2485provide this information to the department of revenue for the purpose of administering the
25112511 2486credit.  
25122512 2487 (d) A tenant shall be eligible for a tax credit authorized pursuant to this section if the
25132513 2488tenant demonstrates to the center that: (i) the tenant is a certified climatetech company; (ii) the
25142514 2489owner has made a total capital investment in the facility that equals not less than $5,000,000; (iii)
25152515 2490the tenant occupies a leased area of the climatetech facility that represents not less than 25 per
25162516 2491cent of the total leasable square footage of the facility; and (iv) the tenant will employ not less
25172517 2492than 13 full-time employees by the fifth year of the tenant's certification period under section 16
25182518 2493of chapter 23J. Upon verification, the center will provide this information to the department of
25192519 2494revenue for the purpose of administering the credit. The amount of tax credits awarded under this
25202520 2495section to a tenant for a taxable year shall not exceed the tenant's total lease payments for
25212521 2496occupancy of the climatetech facility for the taxable year.  
25222522 2497 (e) The department of revenue shall issue the refundable portion of the credit without
25232523 2498further appropriation and in accordance with the cumulative amount, including the current year
25242524 2499costs of incentives allowed in previous years, which shall not exceed $30,000,000 annually as set
25252525 2500forth in subsection (d) of section 16 of chapter 23J.
25262526 2501 (f) The department of revenue shall promulgate such rules and regulations as are
25272527 2502necessary to administer the credit established in this section. 
25282528 2503 Section 38PP. (a) A taxpayer may, to the extent authorized pursuant to the climatetech
25292529 2504tax incentive program established by section 1 of chapter 23J, be allowed a credit against its 119 of 150
25302530 2505excise due under this chapter equal to the sum of 10 per cent of the excess, if any, of the
25312531 2506qualified research expenses for the taxable year, over the base amount, and 15 per cent of the
25322532 2507basic research payments determined pursuant to section 41(e)(1)(A) of the Internal Revenue
25332533 2508Code. The terms ''qualified research expenses'', ''base amount'', ''qualified organization base
25342534 2509period amount'', ''basic research'' and any other terms affecting the calculation of the credit shall,
25352535 2510unless the context otherwise requires or unless otherwise stated in this section, have the same
25362536 2511meanings as under said section 41 of said Code. 
25372537 2512 In determining the amount of the credit allowable under this section, the commissioner of
25382538 2513revenue may aggregate the activities of all corporations that are members of a controlled group
25392539 2514of corporations, as defined by 41(f)(1)(A) of said Code, and may aggregate the activities of all
25402540 2515entities, whether or not incorporated, that are under common control, as defined in section
25412541 251641(f)(1)(B) of said Code. 
25422542 2517 (b) For a qualified climatetech company, research and development costs, within the
25432543 2518meaning of section 41 of said Code, shall include, those qualified research expenditures that are
25442544 2519performed both inside and outside of the commonwealth. 
25452545 2520 (c) For purposes of section 30, the deduction from gross income that may be taken with
25462546 2521respect to any expenditures qualifying for a credit under said section 41 of said Code shall be
25472547 2522based upon its cost less the credit allowable under this section; provided, however, that section
25482548 2523280C(c) of said Code shall not apply. 
25492549 2524 (d) The credit allowed hereunder for any taxable year shall not reduce the excise to less
25502550 2525than the amount due under subsection (b) of section 32, subsection (b) of section 39, section 67
25512551 2526or under any other general or special law.  120 of 150
25522552 2527 (e) The credit allowed under this section shall be limited to 100 per cent of a
25532553 2528corporation's first $25,000 of excise, as determined before the allowance of any credits, plus 75
25542554 2529per cent of the corporation's excise, as so determined in excess of $25,000. The commissioner of
25552555 2530revenue shall promulgate regulations similar to those authorized under section 38(c)(2)(B) of the
25562556 2531Internal Revenue Code for purposes of apportioning the $25,000 amount among members of a
25572557 2532controlled group. Nothing in this section shall alter section 32C, as it affects other credits under
25582558 2533this chapter. 
25592559 2534 (f) If a corporation files a combined return of income under section 32B, a credit
25602560 2535generated by an individual member corporation under this section shall first be applied against
25612561 2536the excise attributable to that company under sections 32 or 39, subject to the limitations of
25622562 2537subsections (d) and (e). A member corporation with an excess research and development credit
25632563 2538may apply its excess credit against the excise of another group member if such other member
25642564 2539corporation may use additional credits under the limitations of said subsections (d) and (e).
25652565 2540Unused, unexpired credits generated by a member corporation shall be carried over from year to
25662566 2541year by the individual corporation that generated the credit and shall not be refundable. Nothing
25672567 2542in this section shall be construed to alter subsection (h) of section 31A. 
25682568 2543 (g) A corporation entitled to a credit under this section for any taxable year may carry
25692569 2544over and apply to its excise for any of the next succeeding 15 taxable years that portion, as
25702570 2545reduced from year to year, of its credit which exceeds its excise for the taxable year. A
25712571 2546corporation may carry over and apply to its excise for any subsequent taxable year that portion,
25722572 2547as reduced from year to year, of those credits which were not allowed by subsection (f).  121 of 150
25732573 2548 (h) The commissioner of revenue shall promulgate regulations necessary to carry out this
25742574 2549section. 
25752575 2550 Section 38QQ. (a) A taxpayer, to the extent authorized by the climatetech tax incentive
25762576 2551program established in subsection (d) of section 16 of chapter 23J, may be allowed a refundable
25772577 2552jobs credit against the tax liability imposed under this chapter in an amount determined by the
25782578 2553Massachusetts clean energy technology center established in section 2 of said chapter 23J, in
25792579 2554consultation with the department of revenue.
25802580 2555 (b) A taxpayer taking a credit under this section shall commit to the creation of not less
25812581 2556than 5 net new permanent full-time employees in the commonwealth.
25822582 2557 (c) A credit allowed under this section shall reduce the liability of the taxpayer under this
25832583 2558chapter for the taxable year. If a credit claimed under this section by a taxpayer exceeds the
25842584 2559taxpayer's liability as otherwise determined under this chapter for the taxable year, 90 per cent of
25852585 2560such excess credit, to the extent authorized by the climatetech tax incentive program, shall be
25862586 2561refundable to the taxpayer. Excess credit amounts shall not be carried forward to other taxable
25872587 2562years.
25882588 2563 (d) The department of revenue shall issue the refundable portion of the jobs credit
25892589 2564without further appropriation and in accordance with the cumulative amount, including the
25902590 2565current year costs of incentives allowed in previous years, which shall not exceed $30,000,000
25912591 2566annually as set forth in subsection (d) of section 16 of chapter 23J.
25922592 2567 Section 38RR. (a) A business corporation engaged in business in the commonwealth
25932593 2568may be allowed a credit each taxable year against its excise due under this chapter in an amount
25942594 2569equal to $5,000 or 50 per cent of the wages paid to each net-new qualified intern employed in the 122 of 150
25952595 2570taxable year, whichever is less. If a credit allowed by this section exceeds the tax otherwise due
25962596 2571under this chapter, 100 per cent of the balance of such credit may, at the option of the taxpayer,
25972597 2572be refunded to the taxpayer.
25982598 2573 (b) For an employer to be eligible for a credit under this section: (i) the intern shall be
25992599 2574enrolled in or a recent graduate of a public or private institution of higher education located in
26002600 2575Massachusetts; (ii) the intern shall have been employed as a qualified intern by the employer for
26012601 2576at least 12 weeks in the taxable year for which the credit is claimed; and (iii) the employer shall
26022602 2577demonstrate that the total number of interns employed in the taxable year exceeds the average
26032603 2578number of interns employed by the taxpayer per year over the previous three years. An intern
26042604 2579shall not be qualified if such intern is participating in another internship or apprenticeship
26052605 2580program for which an employer has claimed a credit in the taxable year under this chapter or
26062606 2581section 6 of chapter 62 of the General Laws.
26072607 2582 (c) The total cumulative value of the credits authorized pursuant to this section and
26082608 2583subsection (gg) of section 6 of chapter 62 shall not exceed $10,000,000 annually. An employer
26092609 2584shall not claim more than $100,000 in credits under this section for any taxable year. A credit
26102610 2585allowed under this section shall not be transferable.
26112611 2586 (d) The executive office of economic development, in consultation with the
26122612 2587commissioner, shall authorize, administer and determine eligibility for the tax credit pursuant to
26132613 2588this section and subsection (gg) of section 6 chapter 62 and shall allocate the credit in accordance
26142614 2589with the standards and requirements set forth in regulations promulgated pursuant to this section.
26152615 2590The secretary of economic development, in consultation with the commissioner, shall
26162616 2591promulgate regulations establishing an application process for the credit. 123 of 150
26172617 2592 (e) The secretary of economic development shall annually file a report with the house and
26182618 2593senate committees on ways and means, the joint committee on economic development and
26192619 2594emerging technologies, and the joint committee on labor and workforce development identifying
26202620 2595the following: (i) total amount of tax credits claimed pursuant to this section and subsection (gg)
26212621 2596of section 6 of chapter 62; (ii) the number of participating interns; and (iii) the number of
26222622 2597participating employers. In the fourth submission of said annual report, the secretary of
26232623 2598economic development shall also provide an assessment of the effectiveness of the credit offered
26242624 2599under this section and subsection (gg) of section 6 of chapter 62 in achieving the goal of
26252625 2600retaining graduating talent in the commonwealth. Notwithstanding section 21 of chapter 62C, the
26262626 2601department of revenue may provide to the secretary of economic development de-identified,
26272627 2602statistical tax return information related to the tax filings of former participating interns for the
26282628 2603five tax years beginning after the conclusions of the internship to evaluate whether former interns
26292629 2604are both employed and domiciled in the commonwealth after the internship. Said information
26302630 2605must be shared in a manner that prevents the identification of particular tax returns.
26312631 2606 SECTION 143. Section 42B of said chapter 63, as appearing in the 2022 Official Edition,
26322632 2607is hereby amended by striking out, in lines 50 to 51, the words “a certified life sciences” and
26332633 2608inserting in place thereof the following words:- or the climatetech tax incentive program
26342634 2609established by section 16 of chapter 23J, a certified.
26352635 2610 SECTION 144. Section 6 of said chapter 64H, as so appearing, is hereby amended by
26362636 2611inserting, after subsection (xx), the following new subsection:-
26372637 2612 (yy)(1) Sales of tangible personal property purchased for a certified climatetech
26382638 2613company, to the extent authorized pursuant to the climatetech tax incentive program established 124 of 150
26392639 2614by section 16 of chapter 23J, for use in connection with the construction, alteration, remodeling,
26402640 2615repair or remediation of research, development or manufacturing or other commercial facilities
26412641 2616used for the provisions of goods or services in the climatetech sector and utility support systems.
26422642 2617Only purchases made on or after the effective date of this paragraph shall be eligible for this
26432643 2618exemption.
26442644 2619 (2) As used in this paragraph, the following words shall have the following meanings,
26452645 2620unless the context clearly requires otherwise:-
26462646 2621 “Climatetech” shall have the same meaning as described in section 1 of chapter 23J.
26472647 2622 “Climatetech company” shall have the same meaning as described in section 1 of chapter
26482648 262323J.
26492649 2624 “Utility support systems”, all areas of utility support systems including, but not limited
26502650 2625to, site, civil, mechanical, electrical and plumbing systems.
26512651 2626 SECTION 145. Chapter 98 of the General Laws is hereby amended by adding the
26522652 2627following section:-
26532653 2628 Section 59. (a) For the purposes of this section, the following terms shall have the
26542654 2629following meanings unless the context clearly requires otherwise:-
26552655 2630 “Charging session”, an event starting when a customer of an EVSE initiates purchase of
26562656 2631electric vehicle charging services from an EVSE and ends when either the EVSE or the customer
26572657 2632ends the continuous transfer of said electric vehicle charging services to that customer’s electric
26582658 2633vehicle. 125 of 150
26592659 2634 “Commercial electric vehicle charging station”, an EVSE, or a group of EVSEs, at a
26602660 2635certain location where every EVSE within that group is owned and operated by the same person
26612661 2636or entity and which requires users to pay the EVSE owner a fee for electric vehicle charging
26622662 2637services.
26632663 2638 “Director”, the director of standards in the office of consumer affairs and business
26642664 2639regulation.
26652665 2640 “Division”, the division of standards in the office of consumer affairs and business
26662666 2641regulation.
26672667 2642 “Electric vehicle”, means a battery electric vehicle that draws propulsion energy solely
26682668 2643from an on-board electrical energy storage device during operation that is charged from an
26692669 2644external source of electricity or a plug-in hybrid electric vehicle with an on-board electrical
26702670 2645energy storage device that can be recharged from an external source of electricity which also has
26712671 2646the capability to run on another fuel.
26722672 2647 “Electric vehicle charging services”, the transfer of electric energy from an electric
26732673 2648vehicle charging station to a battery or other storage device in an electric vehicle and billing
26742674 2649services, networking and operation and maintenance.
26752675 2650 “Electric vehicle service provider”, an entity that operates a digital communications
26762676 2651network that remotely manages one or more commercial electric vehicle charging stations.
26772677 2652 “Electric vehicle supply equipment” or “EVSE”, a device or system designed and used
26782678 2653specifically to transfer electrical energy to an electric vehicle, either as charge transferred via
26792679 2654physical or wireless connection, by loading a fully charged battery, or by other means. 126 of 150
26802680 2655 “EVSE connector”, a cable and connector combination which carries electrical current
26812681 2656from a commercial electric vehicle charging station’s enclosure to the port of an electric vehicle.
26822682 2657 “EVSE owner”, any person owning, in whole or in part, a commercial electric vehicle
26832683 2658charging station in Massachusetts.
26842684 2659 “Network roaming”, the act of a member of 1 electric vehicle charging station billing
26852685 2660network using a charging station that is outside of the member's billing network with the
26862686 2661member's billing network account information.
26872687 2662 (b) An EVSE owner shall register a commercial electric vehicle charging station with the
26882688 2663division prior to offering electric vehicle charging services to the public on a form created by the
26892689 2664division. The division shall set the length of the term of the registration by regulation. An
26902690 2665applicant for registration shall submit such registration in the manner determined by the division
26912691 2666along with the appropriate registration fee established pursuant to subsection (d).
26922692 2667 No person shall operate a commercial electric vehicle charging station without first
26932693 2668registering the device with the division. An EVSE owner who owns more than one commercial
26942694 2669electric vehicle charging station in Massachusetts shall separately register each commercial
26952695 2670electric vehicle charging station. The registrant shall notify the division within 30 days if the
26962696 2671station is sold or ownership is otherwise transferred, if the operator changes, or if the station
26972697 2672ceases operation.
26982698 2673 (c) The registration form may include the commercial electric vehicle charging station’s
26992699 2674street address; geographic location; hours of operation; charging level; number, make and model
27002700 2675for each EVSE; number and type of connectors for each EVSE; interoperability; description and
27012701 2676amount of any fees users may incur to use the commercial EVSE, other than the price the EVSE 127 of 150
27022702 2677owner charges the user for the electric vehicle charging services themselves; accepted methods
27032703 2678of payment; and any other information the division finds necessary.
27042704 2679 (d) The division shall establish a fee schedule for registrations, renewals and inspections,
27052705 2680including the imposition of late charges when appropriate, by regulation. The division may retain
27062706 2681such registration fees and fines it collects in order to support its operations.
27072707 2682 (e) An EVSE owner shall display, in a manner determined by the division to be clearly
27082708 2683visible to a user of that EVSE, the price per kilowatt-hour of the electric vehicle charging
27092709 2684services and any other costs a user might encounter when purchasing electric vehicle charging
27102710 2685services from the EVSE at the time of purchase. The price shown on such display shall display
27112711 2686any taxes imposed on the sale of the charging services. No sign, advertising material or other
27122712 2687display or product that is placed upon, above or around an EVSE shall directly or indirectly
27132713 2688obscure the posted price.
27142714 2689 (f) No EVSE owner shall sell electric vehicle charging services at any price other than the
27152715 2690price so posted at the time of the sale. Any EVSE owner who sells electric vehicle charging
27162716 2691services to a customer from an EVSE shall display on each EVSE, at a location and in a manner
27172717 2692clearly visible to a user of that EVSE, the total volume of electricity transferred during each
27182718 2693charging session. Any advertisement, statement, or display of electric vehicle charging services
27192719 2694prices shall display the total price, including any taxes, usage fees, and any membership fees
27202720 2695required to obtain the price displayed.
27212721 2696 (g) The director and their inspectors shall have the power to test, inspect and seal all
27222722 2697EVSEs in accordance with standards set forth in the most recent publication of the National
27232723 2698Institute of Standards and Technology Handbook 44 as adopted by the National Conference on 128 of 150
27242724 2699Weights and Measures. Notwithstanding any other general law or special law to the contrary,
27252725 2700said testing, inspection, and sealing shall be the sole responsibility of the division, unless and
27262726 2701until the division assigns said responsibilities to a municipal sealer operating pursuant to sections
27272727 270234, 35 or 36 of chapter 98. All EVSE connectors and related equipment and systems shall meet
27282728 2703all the applicable requirements contained in the most recent publication of the National Institute
27292729 2704of Standards and Technology Handbook 44.
27302730 2705 All EVSE connectors and related equipment and systems which the division determines
27312731 2706have met the standard contained herein shall be marked in a manner visible to consumers, as
27322732 2707determined by the division. The division shall also affix a security seal to said EVSE pursuant to
27332733 2708the standards contained in the most recent publication of National Institute of Standards and
27342734 2709Technology Handbook 44.
27352735 2710 (h) The division may adopt, amend, alter or repeal, and shall enforce all such reasonable
27362736 2711orders, rules and regulations as may be necessary or suitable for the administration and
27372737 2712enforcement of this section, inclusive, and the division may, in such administration and
27382738 2713enforcement, at any time cause to be made by its agents or representatives an audit, examination
27392739 2714or investigation of the books, records, papers, vouchers, accounts and documents of any EVSE
27402740 2715owner, who shall make them available, upon oral or written demand, to the division or any of its
27412741 2716duly authorized agents or representatives. Every EVSE owner shall keep such records as may be
27422742 2717prescribed by the orders, rules or regulations adopted by the division.
27432743 2718 (i) A violation of any provision of this section shall be punished by a civil citation of not
27442744 2719more than $5,000, pursuant to section 29A. Upon the second violation of this section, the
27452745 2720division may, in addition to assessing a civil citation, suspend the right of such registrant to 129 of 150
27462746 2721engage in the business of selling electric vehicle charging services for a period not exceeding 3
27472747 2722months, and upon the third or subsequent violation, in addition to assessing a civil citation,
27482748 2723suspend such right for a period not exceeding 1 year. Any party aggrieved by any action of the
27492749 2724division pursuant to this subsection may appeal in accordance with the provisions of section
27502750 272529A.
27512751 2726 (j) All EVSE connectors and related equipment and systems which cannot be made to
27522752 2727conform to the standard described in subsection (g) shall be taken out of service and marked or
27532753 2728labelled in a manner by the division until it meets such standard. Whoever removes said mark or
27542754 2729label without the consent of the person affixing the same shall be punished by a fine of not more
27552755 2730than five thousand dollars or shall be subject to a civil citation as provided in section 29A.
27562756 2731 (k) The owner or operator of a commercial electric vehicle charging station shall provide
27572757 2732payment options that allow access to the charging station by the general public. A person shall
27582758 2733not be required to pay a subscription fee to use a commercial electrical vehicle charging station
27592759 2734or be required to obtain a membership in a club, association or organization as a condition of
27602760 2735using the station; provided, however, that owners and operators of a commercial electrical
27612761 2736vehicle charging station may have separate price schedules conditioned on a subscription or
27622762 2737membership.
27632763 2738 (l) The owner or operator of a commercial electric vehicle charging station or a designee
27642764 2739shall disclose on an ongoing basis to federal or state entities, or other publicly available database
27652765 2740designated by the division in consultation with the department of energy resources, data
27662766 2741pertaining to each registered device, including the device's operating status, precise geographic
27672767 2742location, hours of operation, charging level, hardware compatibility, schedule of fees, accepted 130 of 150
27682768 2743methods of payment and the amount of network roaming charges for nonmembers, if any, or any
27692769 2744information determined by the division necessary for disclosure.
27702770 2745 SECTION 146. Chapter 112 of the General Laws, as appearing in the 2022 Official
27712771 2746Edition, is hereby amended by striking out section 9, and inserting in place thereof the following
27722772 2747section:-
27732773 2748 Section 9. (a) An applicant for limited registration under this section may, upon payment
27742774 2749of a fee to be determined annually by the secretary of administration and finance under section
27752775 27503B of chapter 7, be registered by the board as an intern, fellow, or medical officer for such time
27762776 2751as it may subscribe if the applicant furnishes the board with satisfactory proof of the following:
27772777 2752 (i) The applicant is at least 18 years of age and of good moral character.
27782778 2753 (ii) (1) The applicant has creditably completed 2 years of a premedical course of study
27792779 2754at an accredited college or university and not less than 3 ½ years of study in a legally chartered
27802780 2755medical school having the power to grant degrees in medicine; or (2) if not enrolled in or a
27812781 2756graduate of a legally chartered medical school in the United States or Canada, the applicant is the
27822782 2757holder of a standard certificate granted after an examination by the Education Council for
27832783 2758Foreign Medical Graduates, unless granted an exemption by the board; or (3) the applicant has
27842784 2759completed a minimum of 2 years of premedical education at an accredited college or university
27852785 2760of the United States, Canada or Puerto Rico and if the applicant has studied medicine in a
27862786 2761medical school outside the United States, Canada or Puerto Rico that is recognized by the World
27872787 2762Health Organization, has completed all the formal requirements for the degree corresponding to
27882788 2763doctor of medicine, except internship and social service and has completed 1 year of clinical 131 of 150
27892789 2764clerkship approved by the liaison committee on medical education of the American Medical
27902790 2765Association.
27912791 2766 (iii) The applicant has been appointed as an intern, fellow or medical officer in a hospital
27922792 2767or other institution of the commonwealth, or of a county or municipality thereof; in a hospital or
27932793 2768clinic which is incorporated under the laws of the commonwealth or in a clinic which is affiliated
27942794 2769with a hospital licensed by the department of public health under authority of section 71 of
27952795 2770chapter 111; in an outpatient clinic operated by the department of mental health; in the
27962796 2771department of public health for duty in clinics or in programs operated or approved by the
27972797 2772department of public health; or in programs approved by the board of registration in medicine in
27982798 2773the commonwealth and leading toward certification by specialty boards recognized by the
27992799 2774American Medical Association.
28002800 2775 (iv) The applicant has applied to participate in the medical assistance program
28012801 2776administered by the secretary of health and human services in accordance with chapter 118E and
28022802 2777Title XIX of the Social Security Act and any federal demonstration or waiver relating to the
28032803 2778medical assistance program for the limited purpose of ordering and referring services covered
28042804 2779under the program if regulations governing such limited participation are promulgated under
28052805 2780section 37 of chapter 118E.
28062806 2781 Such limited registration shall entitle the applicant to practice medicine only in the
28072807 2782hospital, institution, clinic or program designated on the applicant’s certificate of limited
28082808 2783registration, or outside such hospital, institution, clinic or program for the treatment, under the
28092809 2784supervision of one of its medical officers who is a duly registered physician, of persons accepted
28102810 2785by such hospital, institution, clinic or program as patients, or in any hospital, institution, clinic or 132 of 150
28112811 2786program affiliated for training purposes with the hospital, institution, clinic or program
28122812 2787designated on such certificate, which affiliation is approved by the board and in any case under
28132813 2788regulations established by such hospital, institution, clinic or program. The name of any hospital,
28142814 2789institution, clinic or program so affiliated and so approved shall also be indicated on such
28152815 2790certificate. Limited registration under this section may be revoked at any time by the board.
28162816 2791 (b) Notwithstanding the other provisions of this section, an internationally-trained
28172817 2792physician who has been licensed or is otherwise authorized to practice medicine in a country
28182818 2793other than the United States shall be eligible to apply for a limited license to practice medicine
28192819 2794for a renewable 1-year term after satisfying the criteria in below paragraph (iii), provided,
28202820 2795however, that such limited registration shall provide a pathway for the issuance of a full
28212821 2796unrestricted license to practice medicine in accordance with, and upon satisfaction of, the criteria
28222822 2797in below paragraph (v).
28232823 2798 (i) Definitions. For the purposes of this subsection, the following terms shall have the
28242824 2799following meanings, unless the context clearly requires otherwise:-
28252825 2800 “Commission”, the Educational Commission for Foreign Medical Graduates.
28262826 2801 “Internationally-trained physician”, a physician who has received a degree of doctor of
28272827 2802medicine or its equivalent from a legally chartered medical school outside the United States
28282828 2803recognized by the World Health Organization, who has been licensed or is otherwise authorized
28292829 2804to practice medicine in a country other than the United States, and who has practiced medicine
28302830 2805for at least one year.
28312831 2806 “Licensing Exam”, the United States Medical Licensing Examination. 133 of 150
28322832 2807 “Massachusetts physician shortage area”, a geographic region or population in the
28332833 2808commonwealth experiencing a shortage of physicians, especially primary care physicians or
28342834 2809psychiatrists, relative to population and need.
28352835 2810 “Participating healthcare facility”, a federally-qualified health center, community health
28362836 2811center, hospital or other healthcare facility approved by the board that provides an assessment
28372837 2812and evaluation program designed to develop, assess and evaluate an internationally-trained
28382838 2813physician’s on-clinical skills, according to criteria developed or approved by the board; provided,
28392839 2814however, that the participating healthcare facility provides medical care in a Massachusetts
28402840 2815physician shortage area.
28412841 2816 (ii) For the purposes of this subsection, the Massachusetts health care workforce center
28422842 2817or its equivalent in the department of public health shall assist the board in determining the
28432843 2818regions or populations comprising a Massachusetts physician shortage area.
28442844 2819 (iii) The board shall issue a limited license to an applicant if the participating facility and
28452845 2820the applicant submit evidence acceptable to the board that the applicant: (A) is an internationally-
28462846 2821trained physician; (B) has a valid certificate issued by the commission or other credential
28472847 2822evaluation service approved by the board, provided, however, that the board may waive such
28482848 2823certification at its discretion where the applicant is unable to obtain the required documentation
28492849 2824from a non-cooperating country; (C) has achieved a passing score on Step 1 and Step 2-Clinical
28502850 2825Knowledge of the Licensing Exam; (D) has entered into an agreement with the participating
28512851 2826facility providing that the facility shall develop, assess and evaluate the applicant’s familiarity
28522852 2827with non-clinical skills and standards appropriate for medical practice in the commonwealth,
28532853 2828according to assessment and evaluation criteria developed or approved by the board; (E) shall 134 of 150
28542854 2829enter a full-time full employment relationship with the participating facility after the board issues
28552855 2830a limited license to practice medicine to the applicant; and (F) has satisfied other criteria that
28562856 2831may be developed by the board in fulfillment of this subsection.
28572857 2832 (iv) The 1-year limited license may not be renewed more than once.
28582858 2833 (v) An internationally-trained physician who provides the board with proof of (A)
28592859 2834successful completion of the participating facility’s assessment and evaluation program, (B) a
28602860 2835passing score on Step 3 of the Licensing Exam and (C) any additional prerequisites that the
28612861 2836board may require, shall be eligible to apply for a renewable 2-year restricted license to practice
28622862 2837medicine only in a Massachusetts physician shortage area designated by the board; provided,
28632863 2838however, that any additional prerequisites for eligibility shall not include post-graduate clinical
28642864 2839training, and that the restricted license shall authorize the holder to practice independently in a
28652865 2840primary care specialty, psychiatry or other specialty approved by the board. After 2 years of
28662866 2841restricted practice, the internationally-trained physician shall be eligible to apply for a full,
28672867 2842unrestricted license to practice medicine. The 2-year restricted license may not be renewed more
28682868 2843than once.
28692869 2844 SECTION 147. Section 2 of chapter 128 of the General Laws, as so appearing, is hereby
28702870 2845amended by striking out, in line 78, the word “October” and inserting in place thereof the
28712871 2846following word:- “December”.
28722872 2847 SECTION 148. Section 19A of chapter 138 of the General Laws, as so appearing, is
28732873 2848hereby amended by striking out, in line 3, the words “19C or 19D,” and inserting in place thereof
28742874 2849the following words:- “19C, 19D, or 19E.” 135 of 150
28752875 2850 SECTION 149. Subsection (a) of section 4 of chapter 142A of the General Laws, as so
28762876 2851appearing, is hereby amended by striking out, in line 5, the word “two” and inserting in place
28772877 2852thereof the following figure:- 5.
28782878 2853 SECTION 150. Section 5 of said chapter 142A, as so appearing, is hereby amended by
28792879 2854inserting after the word “jurisdiction”, in line 5, the following words:- or an arbitrator pursuant to
28802880 2855section 4.
28812881 2856 SECTION 151. Said section 5 of said chapter 142A, as so appearing, is hereby further
28822882 2857amended by striking out, in lines 9 to 13, the words “owner has exhausted all customary and
28832883 2858reasonable efforts to collect the judgment but the contractor has filed for bankruptcy, fled the
28842884 2859jurisdiction or the owner is otherwise unable to collect such judgment after execution” and
28852885 2860inserting in place thereof the following words:- contractor has failed to pay the judgment or
28862886 2861award and the director has determined that reasonable efforts to collect have been made.
28872887 2862 SECTION 152. Section 7 of said chapter 142A, as so appearing, is hereby amended by
28882888 2863striking out the first paragraph and inserting in place thereof the following paragraph:-
28892889 2864 An owner may make a claim to the fund only if the owner has complied with section 3,
28902890 2865has obtained a judgment or arbitration award and has filed the claim to the fund not more than 7
28912891 2866years from the date of the contract, the contractor has failed to pay the judgment or award, and
28922892 2867the director has determined that reasonable efforts to collect have been made.
28932893 2868 SECTION 153. Said section 7 of said chapter 142A, as so appearing, is hereby further
28942894 2869amended by striking out the third paragraph and inserting in place thereof the following
28952895 2870sentence:- “The director shall issue regulations for the administration of the fund, including, but
28962896 2871not limited to, the maximum amount that may be paid from the fund in connection with any 136 of 150
28972897 2872single claim; provided, however, that no payment from the fund shall exceed an owner’s actual
28982898 2873loss as determined at the discretion of the director.”
28992899 2874 SECTION 154. Section 9 of said chapter 142A of the General Laws, as so appearing, is
29002900 2875hereby amended by inserting, after subsection (d), the following:-
29012901 2876 (e) Prior to approving any application for registration or renewal conforming to the
29022902 2877 requirements of this chapter, the director shall refer identifying information regarding an
29032903 2878 applicant to the department of criminal justice information services, which shall obtain
29042904 2879criminal offender record information but shall transmit to the director only information regarding
29052905 2880any conviction of the applicant of gross fraud or cheat as defined by section 76 of chapter 266.
29062906 2881 SECTION 155. Said chapter 142A is hereby further amended by striking out section 15.
29072907 2882 SECTION 156. Section 17 of said chapter 142A, as appearing in the 2022 Official
29082908 2883Edition, is hereby amended by striking out clause (17) and inserting in place thereof the
29092909 2884following 4 clauses:-
29102910 2885 (17) engaging in gross fraud or cheat as defined by section 76 of chapter 266;
29112911 2886 (18) had a license, certificate, registration or authority issued by another state or territory
29122912 2887of the United States, the District of Columbia or a foreign state or nation with authority to issue
29132913 2888such a license, certificate, registration or authority revoked, cancelled, suspended, not renewed or
29142914 2889otherwise acted against, or if the holder has been disciplined, if the basis for the action would
29152915 2890constitute a basis for disciplinary action in the commonwealth; 137 of 150
29162916 2891 (19) failing to repay the fund in full, including the appropriate amount of annual interest,
29172917 2892for any amount paid from the fund because of the contractor’s or subcontractor’s conduct; or
29182918 2893 (20) violating any other provision of this chapter.
29192919 2894 SECTION 157. Said section 17 of said chapter 142A, as so appearing, is hereby further
29202920 2895amended by adding the following paragraph:-
29212921 2896 For purposes of this section, the conduct of a contractor or subcontractor shall be deemed
29222922 2897to include the conduct of their agents, employees, salespersons or subcontractors, whether or not
29232923 2898an express relationship exists, if the work or activities is within the scope of the contract and not
29242924 2899for additional work beyond the contract undertaken by separate agreement with the owner.
29252925 2900 SECTION 158. Section 18 of said chapter 142A, as so appearing, is hereby amended in
29262926 2901the first paragraph by adding the following sentence:- The director may also enter into a consent
29272927 2902agreement with a registrant to impose 1 or more administrative penalties, including, but not
29282928 2903limited to, voluntary revocation of the registration.
29292929 2904 SECTION 159. Chapter 147 of the General Laws is hereby amended by repealing
29302930 2905sections 32 to 51, inclusive.
29312931 2906 SECTION 160. Subsection (4) of section 25Q of chapter 152 of the General Laws, as so
29322932 2907appearing, is hereby amended by adding the following sentence:-
29332933 2908 Subsection (1) shall not apply to groups that have been in existence for at least 5 years
29342934 2909and have established a premium payment plan acceptable to the commissioner.
29352935 2910 SECTION 161. Section 3 of chapter 176J of the General Laws, as so appearing, is hereby
29362936 2911amended after paragraph (d) by inserting the following new paragraph:- 138 of 150
29372937 2912 (e) Notwithstanding this chapter or any other general or special law to the contrary, a
29382938 2913carrier may annually offer small groups a reward or other incentive designed to promote job
29392939 2914growth and job retention among small businesses. The amount of such rewards shall be
29402940 2915determined by the carrier based upon differences in the cost of administering a plan due to the
29412941 2916size of the small group. Any reward established pursuant to this subsection shall be submitted to
29422942 2917the commissioner for informational purposes prior to the payment of any such reward. The
29432943 2918requirements to qualify for such reward shall be applied equally and consistently to all small
29442944 2919group purchasers, treating all similarly situated purchasers that have qualified for the reward in
29452945 2920the same manner.
29462946 2921 SECTION 162. Said chapter 176J of the General Laws, as so appearing, is hereby further
29472947 2922amended by inserting after section 13 the following new section:-
29482948 2923 Section 13A. The annual rewards or other incentives authorized by subsection (d) of
29492949 2924section 13 of this chapter may also be based upon increased efficiencies in a carrier’s
29502950 2925administration of health plans offered through the cooperative resulting from the group purchase
29512951 2926of said plans, or upon the use of transparency tools by the cooperative to control healthcare costs
29522952 2927for members or to educate members regarding proper utilization.
29532953 2928 SECTION 163. Section 85W of chapter 231 of the General Laws, as so appearing, is
29542954 2929hereby amended by inserting after the word “compensation”, in line 2, the following words:- in
29552955 2930excess of $500 per year.
29562956 2931 SECTION 164. Section 9 of chapter 265 of the General Laws, as so appearing, is hereby
29572957 2932amended by striking the words “sections thirty-two to fifty, inclusive, of chapter one hundred 139 of 150
29582958 2933and forty-seven” and inserting in place thereof the following:- “sections 4 to 23, inclusive, of
29592959 2934chapter 23O”.
29602960 2935 SECTION 165. Section 10 of said chapter 265, as so appearing, is hereby amended by
29612961 2936striking the words “sections thirty-two to fifty, inclusive, of chapter one hundred and forty-
29622962 2937seven” and inserting in place thereof the following:- “sections 4 to 23, inclusive, of chapter
29632963 293823O”.
29642964 2939 SECTION 166. Section 12 of said chapter 265, as so appearing, is hereby amended by
29652965 2940striking the words “sections 32 to 50A, inclusive, of chapter 147,” and inserting in place thereof
29662966 2941the following:- “sections 4 to 23, inclusive, of chapter 23O”.
29672967 2942 SECTION 167. Section 1 of chapter 270 of the General Laws, as so appearing, is hereby
29682968 2943amended by striking out, in lines 2 and 3, the following:- “grains of paradise.”
29692969 2944 SECTION 168. Section 10 of chapter 498 of the Acts of 1993, as amended by section
29702970 2945142 of chapter 268 of the Acts of 2022, is hereby further amended in the ninth paragraph by
29712971 2946striking out the last sentence.
29722972 2947 SECTION 169. Said section 10 of chapter 498 of the Acts of 1993, as so appearing, is
29732973 2948hereby further amended by inserting at the end the following paragraph:-
29742974 2949 Notwithstanding the provisions of any general or special law to the contrary, and
29752975 2950notwithstanding any provision to the contrary in the Devens Reuse Plan or By-laws: (i) there
29762976 2951shall be no square foot limit or cap on the amount of commercial or industrial development that
29772977 2952may occur within Devens; and (ii) there shall be no limit or cap on the number of residential
29782978 2953units that may be developed within Devens. Nothing in the foregoing sentence shall modify 140 of 150
29792979 2954other provisions of the By-Laws regulating the development of housing within Devens or
29802980 2955requiring the issuance of development permits by the Devens Enterprise Commission for specific
29812981 2956projects.
29822982 2957 SECTION 170. Section 40 of chapter 179 of the Acts of 2022 is hereby repealed.
29832983 2958 SECTION 171. (a) There shall be a working group, to be called the Special Working
29842984 2959Group on Youth Sports, for the purpose of conducting an investigation and study of the current
29852985 2960state of youth sports, as defined in section 1 of chapter 23O of the General Laws. The working
29862986 2961group shall study and make recommendations relative to the regulation of such youth sports
29872987 2962including, but not limited to: (i) maximum participation hours per youth sport in a defined period
29882988 2963of time; (ii) licensing of businesses and coaches, including licensing fees and the conditions
29892989 2964under which any such licensing fee may be waived to promote access to participation; and (iv)
29902990 2965standards for player safety, including concussion protocols and athletic trainer requirements. The
29912991 2966working group shall conduct at least 3 public hearings.
29922992 2967 (b) The working group shall consist of the chair of the Massachusetts state athletic
29932993 2968commission, who shall serve as chair of the working group; 2 members to be appointed by the
29942994 2969senate president; and 2 members to be appointed by the speaker of the house of representatives.
29952995 2970Members of the working group shall not be compensated for their service.
29962996 2971 (c) The working group shall report to the general court and the Massachusetts state
29972997 2972athletic commission the results of its investigation and study and its recommendations, together
29982998 2973with drafts of regulations to be promulgated by the commission and legislation necessary to carry
29992999 2974its recommendations into effect, if any, by filing the same with the commission, the clerks of the
30003000 2975senate and house of representatives, the chairs of the joint committee on economic development 141 of 150
30013001 2976and emerging technologies and the chairs of the joint committee on health care financing not
30023002 2977later than 120 days after the third public hearing conducted by the working group.
30033003 2978 SECTION 172. Within 30 days after the effective date of this act, the secretary of
30043004 2979economic development and the secretary of housing of livable communities shall convene a
30053005 2980working group that includes representatives from the towns of Ayer, Harvard and Shirley, the
30063006 2981Massachusetts Development Finance Agency and the Devens Committee to determine a strategy
30073007 2982and plan to provide for increased housing production within Devens, including, but not limited
30083008 2983to, the feasibility of allowing up to 400 multi-family residential units in the Innovation and
30093009 2984Technology Center zoning district established by Article V(A)(13) of the By-laws. The
30103010 2985secretaries of economic development and housing and livable communities shall report the
30113011 2986findings of the working group within 180 days after the effective date of this act.
30123012 2987 SECTION 173. (a) The Massachusetts gaming commission established pursuant to
30133013 2988chapter 23K of the General Laws, hereinafter referred to as the commission, shall review the
30143014 2989economic and employment performance of its licensees and identify strategies and policy
30153015 2990updates to maximize revenue and employment opportunities in the industry. Said review shall
30163016 2991also consider, but not be limited to: (i) the negative or positive implications to the integrity of the
30173017 2992Commonwealth’s revenue generation and estimates thereto as a result of the prospective
30183018 2993operation of a sovereign nation tribal facility, permitted under the provisions of the United States
30193019 2994Indian Gaming Regulatory Act in region C, as defined by said chapter 23K; and (ii) the revenue
30203020 2995impacts of competitor state gaming industry facilities on the Massachusetts industry with
30213021 2996estimates thereto, inclusive of the racing and simulcast industries. 142 of 150
30223022 2997 (b) The commission shall report its findings together with recommended legislative
30233023 2998changes, if any, as well as accompanying revenue and employment generation estimates
30243024 2999associated with its legislative recommendations to the governor, the attorney general, the speaker
30253025 3000of the house of representatives, the president of the senate, the chairs of the joint committee on
30263026 3001economic development and emerging technologies and the clerks of the house and senate not
30273027 3002later than October 1, 2025.
30283028 3003 SECTION 174. (a) There shall be within the executive office of economic development a
30293029 30045-year pilot surety bond assistance program to encourage the participation of economically and
30303030 3005socially disadvantaged businesses in bidding for and securing contracts for capital projects. The
30313031 3006program may include, but is not limited to:
30323032 3007 (1) providing technical assistance to eligible contractors to secure surety bonds;
30333033 3008 (2) providing financial assistance to guarantee surety bonds required on behalf of the
30343034 3009commonwealth or on behalf of any county, city, town, district or other political subdivision of
30353035 3010the commonwealth or other public instrumentality for the construction, reconstruction, alteration,
30363036 3011remodeling, repair or demolition of public buildings or other public works.
30373037 3012 (b) The executive office shall establish eligibility requirements and other program terms
30383038 3013for the program through regulations or program guidelines; provided, however that such
30393039 3014eligibility requirements shall endeavor to direct the financial assistance provided by the program
30403040 3015to ensure fair participation of businesses owned by persons from socially and economically
30413041 3016disadvantaged groups for whom access to capital facility projects and state assisted building
30423042 3017projects in the commonwealth has been historically limited. The executive office may administer 143 of 150
30433043 3018this program through 1 or more contracts with the Massachusetts Development Finance Agency
30443044 3019or Massachusetts Growth Capital Corporation.
30453045 3020 (c) Not later than December 31, the executive office shall provide an annual report on its
30463046 3021website detailing the activities of the program, including, but not limited to, an analysis of the
30473047 3022provision of technical and financial assistance services and its impact on increasing access and
30483048 3023participation in capital projects for historically disadvantaged groups. The report shall be made
30493049 3024public on its website.
30503050 3025 (d) The secretary of economic development may promulgate regulations or program
30513051 3026guidelines necessary to implement this section.
30523052 3027 (e) Implementation of this section shall be subject to the United States Treasury’s
30533053 3028approval to use federal funding for the purposes described herein.
30543054 3029 SECTION 175. (a) For purposes of this section, the following words shall have the
30553055 3030following meanings, unless the context clearly requires otherwise:-
30563056 3031 “Approval”, except as otherwise provided in subsection (b), any permit, certificate, order,
30573057 3032excluding enforcement orders, license, certification, determination, exemption, variance, waiver,
30583058 3033building permit or other approval or determination of rights from any municipal, regional or state
30593059 3034governmental entity, including any agency, department, commission or other instrumentality
30603060 3035thereof, concerning the use or development of real property, and any environmental permit,
30613061 3036including certificates, licenses, certifications, determinations, exemptions, variances, waivers,
30623062 3037building permits or other approvals or determinations of rights issued or made under chapter 21
30633063 3038of the General Laws; chapter 21A of the General Laws except section 16 of said chapter 21A;
30643064 3039chapter 21D of the General Laws; section 3B of chapter 21E of the General Laws; sections 61 to 144 of 150
30653065 304062L, inclusive, of chapter 30 of the General Laws; chapter 30A of the General Laws; chapter 40
30663066 3041of the General Laws; chapters 40A to 40C, inclusive, of the General Laws; chapter 40R of the
30673067 3042General Laws; chapter 40Y of the General Laws; chapter 41 of the General Laws; chapter 43D
30683068 3043of the General Laws; section 21 of chapter 81 of the General Laws; chapter 91 of the General
30693069 3044Laws; chapter 131 of the General Laws; chapter 131A of the General Laws; chapter 143 of the
30703070 3045General Laws; sections 4 and 5 of chapter 249 of the General Laws; chapter 258 of the General
30713071 3046Laws; or chapter 665 of the Acts of 1956 or any local by-law or ordinance.
30723072 3047 “Development”, division of a parcel of land into 2 or more parcels, the construction,
30733073 3048reconstruction, conversion, structural alteration, relocation or enlargement of a building or other
30743074 3049structure or facility or any grading, soil removal or relocation, excavation or landfill or any use
30753075 3050or change in the use of any building or other structure or land or extension of the use of land.
30763076 3051 “Tolling period”, the period from January 1, 2023 to January 1, 2026, inclusive.
30773077 3052 (b)(1) Notwithstanding any general or special law to the contrary, an approval in effect or
30783078 3053existence during the tolling period shall be extended for a period of 3 years in addition to the
30793079 3054lawful term of the approval.
30803080 3055 (2) Nothing in this section shall extend or purport to extend: (i) a permit or approval
30813081 3056issued by the United States government or an agency or instrumentality thereof or a permit or
30823082 3057approval of which the duration of effect or the date or terms of its expiration are specified or
30833083 3058determined under a law or regulation of the United States government or an agency or
30843084 3059instrumentality thereof; (ii) a permit, license, privilege or approval issued by the division of
30853085 3060fisheries and wildlife under chapter 131 of the General Laws; (iii) an approval, determination,
30863086 3061exemption, certification, statement of qualification or any other administrative action by the 145 of 150
30873087 3062department of energy resources under 225 CMR 20.00, subsection (c) of section 17 of chapter
30883088 306325A of the General Laws or corresponding regulations under 225 CMR 21.00; (iv) any
30893089 3064agreement entered into by the Massachusetts Department of Transportation or the Massachusetts
30903090 3065Bay Transportation Authority or any permit, license or approval issued by the department or
30913091 3066authority relating to the sale, acquisition or lease or development of real property owned in
30923092 3067whole or in part by the department or authority or the sale, acquisition, lease or development of
30933093 3068any interest therein related to such real property pursuant to chapter 6C or chapter 161A of the
30943094 3069General Laws; or (v) any enforcement order, consent decree or settlement agreement.
30953095 3070 (3) Nothing in this section shall affect the ability of a municipal, regional or state
30963096 3071governmental entity, including an agency, department, commission or other instrumentality
30973097 3072thereof, to revoke or modify a specific permit or approval, or extension of a specific permit or
30983098 3073approval under this section, when that specific permit or approval or the law or regulation under
30993099 3074which the permit or approval was issued contains language authorizing the modification or
31003100 3075revocation of the permit or approval.
31013101 3076 (4) If an approval tolled under this section is based upon the connection to a sanitary
31023102 3077sewer system, the approval's extension shall be contingent upon the availability of sufficient
31033103 3078capacity, on the part of the treatment facility, to accommodate the development for whose
31043104 3079approval has been extended. If sufficient capacity is not available, then those permit holders
31053105 3080whose approvals have been extended shall have priority with regard to the further allocation of
31063106 3081gallonage over those permit holders who have not received approval of a hookup prior to the
31073107 3082effective date of this section. Priority regarding the distribution of further gallonage to a permit
31083108 3083holder who has received the extension of an approval under this section shall be allocated in
31093109 3084order of the granting of the original approval of the connection. 146 of 150
31103110 3085 (5) If an owner or petitioner sells or otherwise transfers a property or project in order for
31113111 3086an approval to receive an extension all commitments made by the original owner or petitioner
31123112 3087under the terms of the permit must be assigned to and assumed by the new owner or petitioner. If
31133113 3088the new owner or petitioner does not meet or abide by such commitments, then the approval shall
31143114 3089not be extended under this section.
31153115 3090 (6) Nothing in this section shall be construed or implemented in such a way as to modify
31163116 3091a requirement of law that is necessary to retain federal delegation to or assumption by the
31173117 3092commonwealth of the authority to implement a federal law or program.
31183118 3093 (7) Any project covered by approval in effect during the tolling period shall be governed
31193119 3094by the applicable provisions of any local ordinance or by-law, if any, in effect at the time of the
31203120 3095granting of the approval, unless the owner or petitioner of such project elects to waive the
31213121 3096provisions of this section.
31223122 3097 SECTION 176. The Massachusetts clean energy technology center, in consultation with
31233123 3098the executive office of economic development, shall set benchmarks for the climatetech tax
31243124 3099incentive program established in section 16 of chapter 23J of the General Laws. After the
31253125 3100program has been in effect for 5 years, the center, in consultation with the executive office of
31263126 3101economic development, shall conduct an evaluation of the program by comparing climatetech
31273127 3102advancements in the commonwealth against said benchmarks. The center shall review progress
31283128 3103made towards the goals of developing and expanding climatetech industry-related employment
31293129 3104opportunities and climatetech-related economic development by supporting and stimulating
31303130 3105research, development, innovation, manufacturing, deployment and commercialization in the
31313131 3106climatetech sector. The center shall submit a written report with the clerks of the house of 147 of 150
31323132 3107representatives and the senate, the house and senate committees on ways and means, the joint
31333133 3108committee on economic development and emerging technologies, the joint committee on
31343134 3109telecommunications, utilities and energy, the joint committee on environment and natural
31353135 3110resources and the joint committee on agriculture not later than December 31, 2029.
31363136 3111 SECTION 177. The Massachusetts office of business development, in conjunction with
31373137 3112the commissioner of revenue, shall report on the impact of the live theater tax credit pursuant to
31383138 3113subsection (dd) of section 6 of chapter 62 of the General Laws and section 38NN of chapter 63
31393139 3114of the General Laws and shall submit the report to the clerks of the house of representatives and
31403140 3115the senate, the house and senate committees on ways and means and the joint committee on
31413141 3116economic development and emerging technologies not later than December 31 of the fourth tax
31423142 3117year in which the live theater tax credit is available. The office and commissioner shall
31433143 3118collaborate with the live theater industry to collect the relevant data for the report. Said report
31443144 3119shall include data to assess the direct and indirect economic impacts of the live theater tax credit
31453145 3120on the economy of the commonwealth, including estimates of theater tickets sales to domestic
31463146 3121and international visitors, spending by live theater productions on adjacent businesses, wages
31473147 3122paid for setting up and taking down productions, and impacts on businesses in proximity to
31483148 3123theaters, including hotels and restaurants.
31493149 3124 SECTION 178. Notwithstanding any general or special law to the contrary, the
31503150 3125unexpended and unencumbered balances of the bond-funded authorizations in the following
31513151 3126accounts shall cease to be available for expenditure 180 days after the effective date of this act:
31523152 31277002-0015, 7002-8005, 7002-8013, 7002-8016, 7002-8017, 7002-8018, 7002-8019, 7002-8020,
31533153 31287002-8022, 7002-8035, 7002-8037, 7002-8038, 7002-8052, 7002-8060, 7005-8035, 7007-9035,
31543154 31297002-8010, 7002-8015, 7002-8030, 7002-8045, 7002-8050, 7002-8055, 7002-8065. 148 of 150
31553155 3130 SECTION 179. Notwithstanding any general or special law to the contrary, to meet the
31563156 3131expenditures necessary in carrying out sections 2 to 2B, inclusive, the state treasurer shall, upon
31573157 3132receipt of a request by the governor, issue and sell bonds of the commonwealth in an amount to
31583158 3133be specified by the governor from time to time but not exceeding, in the aggregate,
31593159 3134$1,925,000,000. All bonds issued by the commonwealth, as aforesaid, shall be designated on
31603160 3135their face “An Act Relative to Strengthening Massachusetts’ Economic Leadership” and shall be
31613161 3136issued for a maximum term of years, not exceeding 30 years, as the governor may recommend to
31623162 3137the general court pursuant to section 3 of Article LXII of the Amendments to the Constitution;
31633163 3138provided, however, that all such bonds shall be payable not later than June 30, 2059. All interest
31643164 3139and payments on account of principal on such obligations shall be payable from the General
31653165 3140Fund. Bonds and interest thereon issued under the authority of this section shall, notwithstanding
31663166 3141any other provision of this act, be general obligations of the commonwealth.
31673167 3142 SECTION 180. Notwithstanding any general or special law to the contrary, to meet the
31683168 3143expenditures necessary in carrying out section 2C, the state treasurer shall, upon receipt of a
31693169 3144request by the governor, issue and sell bonds of the commonwealth in an amount to be specified
31703170 3145by the governor from time to time but not exceeding, in the aggregate $900,000,000 . All bonds
31713171 3146issued by the commonwealth, as aforesaid, shall be designated on their face “An Act Relative to
31723172 3147Strengthening Massachusetts’ Economic Leadership ,” and shall be issued for a maximum term
31733173 3148of years, not exceeding 30 years, as the governor may recommend to the general court pursuant
31743174 3149to section 3 of Article LXII of the Amendments to the Constitution; provided, however, that all
31753175 3150such bonds shall be payable not later than June 30, 2064. All interest and payments on account of
31763176 3151principal on such obligations shall be payable from the General Fund. Bonds and interest thereon 149 of 150
31773177 3152issued under the authority of this section shall, notwithstanding any other provision of this act, be
31783178 3153general obligations of the commonwealth.
31793179 3154 SECTION 181. Pursuant to section 145, a commercial electric vehicle charging station
31803180 3155operating in the commonwealth shall be required to register with the division of standards no
31813181 3156later than January 1, 2026.
31823182 3157 SECTION 182. Section 31 of this act and subsection (dd) of section 2 of chapter 62 as
31833183 3158inserted by section 122 of this act shall take effect for taxable years beginning on or after January
31843184 31591, 2024
31853185 3160 SECTION 183. Subsection (gg) of section 2 of chapter 62 as inserted by section 122 of
31863186 3161this act and section 38RR of chapter 63 as inserted by section 142 of this act shall take effect for
31873187 3162taxable years beginning on or after January 1 of the first year following a fiscal year which
31883188 3163closes with a consolidated net surplus of at least $400,000,000 pursuant to section 5C of chapter
31893189 316429 of the General Laws. Annually, not later than 30 days after the comptroller certifies the
31903190 3165amount of the consolidated net surplus pursuant to said section 5C of said chapter 29, the
31913191 3166commissioner of revenue shall certify to the secretary of administration and finance whether said
31923192 3167subsection (gg) of said section 2 of said chapter 62 as inserted by said section 122 of this act and
31933193 3168said section 38RR of said chapter 63 as inserted by said section 142 of this act will take effect
31943194 3169pursuant to this section; provided, however, that no such certification by the commissioner of
31953195 3170revenue shall be required in any year after said subsection (gg) of said section 2 of said chapter
31963196 317162 as inserted by said section 122 of this act and said section 38RR of said chapter 63 as inserted
31973197 3172by said section 142 of this act take effect.
31983198 3173 SECTION 184. Section 31 is hereby repealed.    150 of 150
31993199 3174 SECTION 185. Subsection (dd) of section 2 of chapter 62 as inserted by section 122 of
32003200 3175this act and section 38NN of chapter 63 as inserted by section 142 of this act are hereby
32013201 3176repealed. 
32023202 3177 SECTION 186. Section 184 shall take effect on January 1 of the sixth tax year following
32033203 3178the effective date of section 31 of this act. 
32043204 3179 SECTION 187. Section 185 shall take effect on January 1 of the eleventh tax year
32053205 3180following the effective date of section 31 of this act.
32063206 3181 SECTION 188. Subsection (gg) of section 2 of chapter 62 as inserted by section 122 of
32073207 3182this act and section 38RR of chapter 63 as inserted by section 142 of this act are hereby repealed.
32083208 3183 SECTION 189. Section 188 shall take effect on January 1 of the sixth tax year following
32093209 3184the effective date of subsection (gg) of section 2 of chapter 62 as inserted by section 122 of this
32103210 3185act and section 38RR of chapter 63 as inserted by section 142 of this act, as determined pursuant
32113211 3186to section 183.
32123212 3187 SECTION 190. Sections 79; 116; 117; subsections (ee) and (ff) of section 2 of chapter 62
32133213 3188as inserted by section 122; sections 38NN, 38OO, 38PP, 38QQ of chapter 63 as inserted by
32143214 3189section 142; and section 144 of this act shall apply to tax years beginning on or after January 1,
32153215 31902024.