HOUSE . . . . . . . . No. 4722
The Commonwealth of Massachusetts
________________________________________
HOUSE OF REPRESENTATIVES, June 5, 2024.
The committee on Economic Development and Emerging
Technologies, to whom was referred the Message from Her Excellency the
Governor (accompanied by House, No. 4459), reports recommending that
the accompanying bill (House, No. 4722) relative to strengthening
Massachusetts' economic leadership, ought to pass.
For the committee,
JERALD A. PARISELLA. 1 of 150
FILED ON: 6/4/2024
HOUSE . . . . . . . . . . . . . . . No. 4722
The Commonwealth of Massachusetts
_______________
In the One Hundred and Ninety-Third General Court
(2023-2024)
_______________
An Act relative to strengthening Massachusetts' economic leadership.
Whereas, The deferred operation of this act would tend to defeat its purpose, which is to
forthwith finance improvements to the commonwealth's economic infrastructure, drive industry
innovation, and promote economic opportunity and job creation, therefore it is hereby declared
to be an emergency law, necessary for the immediate preservation of the public convenience.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
of the same, as follows:
1 SECTION 1. To provide for a program of community development, economic
2opportunities, support for local governments, increased industry innovation, job creation and the
3promotion of economic reinvestment through the funding of infrastructure improvements the
4sums set forth in sections 2 to 2C, inclusive, for the several purposes and subject to the
5conditions specified in this act, are hereby made available, subject to the laws regulating the
6disbursement of public funds. These sums shall be in addition to any amounts previously
7authorized and made available for the purposes of those items. The sums set forth in sections 2 to
82B, inclusive, shall be made available until June 30, 2029. The sums set forth in section 2C shall
9be made available until June 30, 2034.
10 SECTION 2. 2 of 150
11 EXECUTIVE OFFICE OF ECONOMIC DEVELOPMENT
12 Office of the Secretary
13 7002-1352For a grant program to coastal communities to be administered by the
14Seaport Economic Council; provided, that funding shall be used for community planning and
15investment activities that stimulate economic development and create jobs in the maritime
16economy sector, and to construct, improve, repair, maintain and protect coastal assets that are
17vital to achieving these goals; and provided further, that the planning, prioritization, selection
18and implementation of projects shall consider climate change impacts in furtherance of the goals
19of climate change mitigation and adaptation consistent with the integrated state hazard mitigation
20and climate change adaptation
21plan....………………………...................................................................................... $100,000,000
22 7002-1522 For grants administered by Massachusetts Technology Development
23Corporation established in section 2 of chapter 40G of the General Laws, and doing business as
24MassVentures; provided, that such grants shall be made on a competitive basis to growing
25Massachusetts-based companies commercializing technologies developed with assistance of a
26Small Business Innovation Research (SBIR) or Small Business Technology Transfer (STTR)
27grant from a federal agency, including, but not limited to, the United States Department of
28Defense, the United States Department of Energy or the National Science
29Foundation…………………………………………………………………………….$25,000,000
30 7002-1523For grants administered by Massachusetts Technology Development
31Corporation established in section 2 of chapter 40G of the General Laws, and doing business as
32MassVentures; provided, that such grants shall be made on a competitive basis to Massachusetts- 3 of 150
33based companies in support of agricultural biotechnology or non-therapeutic biomanufacturing
34technologies developed with assistance of a Small Business Innovation Research (SBIR) or
35Small Business Technology Transfer (STTR) grant from a federal agency, including, but not
36limited to, the United States Department of Energy, the United States Department of Agriculture,
37the United States Food and Drug Administration or the National Science
38Foundation……………………………………………………………...……………....$5,000,000
39 7002-8003For the Massachusetts Technology Park Corporation established by
40section 3 of chapter 40J for matching grants that support agricultural biotechnology or non-
41therapeutic biomanufacturing among private entities, institutions of higher education, non-profits
42and other public or quasi-public entities located in the commonwealth; provided, that grants shall
43be awarded and administered consistent with the strategic goals and priorities of the advanced
44manufacturing collaborative established by section 10B of chapter 23A; and provided further,
45that grants shall be awarded in a manner that promotes geographic, social and economic
46equity……………………………………………………………………………………$5,000,000
47 7002-8039 For the Scientific and Technology Research and Development Matching
48Grant Fund established in section 4G of chapter 40J of the General Laws……….......$95,000,000
49 7002-8044 For a program to be administered by the Massachusetts Development
50Finance Agency for site assembly, site assessment, predevelopment permitting and other
51predevelopment and marketing activities that enhance a site’s readiness for commercial,
52industrial or mixed-use development; provided, that a portion of the funds may be used to
53facilitate the expansion or replication of successful industrial parks and to support the
54revitalization of downtown centers…………………………………………................ $3,000,000 4 of 150
55 7002-8046 For the Massachusetts Growth Capital Corporation established pursuant to
56section 2 of chapter 40W of the General Laws for a program to provide matching grants to
57community development financial institutions certified by the United States Treasury or
58community development corporations certified under chapter 40H of the General Laws to enable
59them to leverage federal or private investments for the purpose of making loans to small
60businesses; provided, that such programs shall prioritize socially or economically disadvantaged
61businesses, which may include, but shall not be limited to, minority-owned, women-owned,
62veteran-owned and immigrant-owned small businesses, that have historically faced obstacles to
63accessing capital……………………………………………………………................ $35,000,000
64 7002-8053 For the Brownfields Redevelopment Fund established in section 29A of
65chapter 23G of the General Laws……………………………………….…................ $30,000,000
66 7002-8054 For the Massachusetts Growth Capital Corporation, established in section 2
67of chapter 40W of the General Laws to provide, in consultation with the microbusiness
68development center within the Massachusetts office of business development, grants to low- and
69moderate-income entrepreneurs to acquire, expand, improve or lease a facility, to purchase or
70lease equipment or to meet other capital needs of a business with not more than 20 employees
71and annual revenues not exceeding $2,500,000, including alternative energy generation projects;
72provided, that preference shall be given to businesses located in low-income or moderate-income
73areas or socially and economically disadvantaged businesses, which shall include, but shall not
74be limited to, minority-owned, women-owned, immigrant-owned and veteran-owned businesses;
75and provided further, that grants shall be awarded in a manner that promotes geographic
76equity…………………………………………………………………..........................$10,000,000 5 of 150
77 7002-8056 For a competitive grant program administered by the office of travel and
78tourism; provided, that funds may be used to improve facilities and destinations visited by in-
79state and out-of-state travelers, with the goals of increasing visitation, enticing repeat visitation
80and increasing the direct and indirect economic impacts of the tourism industry in all regions of
81the commonwealth; provided further, that grants shall support the design, repair, renovation,
82improvement, expansion and construction of facilities owned by municipalities or non-profit
83entities; provided further, that in evaluating grant applications, priority shall be given to projects
84located in state-designated cultural districts and projects that promote nature-based, agricultural
85and other forms of rural tourism; provided further, that all grantees to improve facilities and
86destinations visited by in-state and out-of-state travelers shall provide a match based on a
87graduated formula determined by the Massachusetts office of travel and tourism; provided
88further, that grant recipients shall be required to measure and report on return-on-investment data
89after the expenditure of grant funds; provided further, that grants shall be awarded in a manner
90that promotes geographic equity; and provided further, that a portion of the funding may be used
91to make capital investments that support the commemoration of the 250th anniversary of the
92founding of the United States…………………………………………..…................ $40,000,000
93 7002-8057 For the Commonwealth Zoological Corporation established in section 2 of
94chapter 92B of the General Laws, for costs associated with the preparation of plans, studies and
95specifications, repairs, construction, renovations, improvements, maintenance, asset management
96and demolition and other capital improvements including those necessary for the operation of
97facilities operated by Zoo New England, including the Franklin Park Zoo and the Walter D.
98Stone Memorial Zoo…………………………………………………….…................ $10,000,000 6 of 150
99 7002-8058 For the Massachusetts Broadband Incentive Fund established in section
1006C of chapter 40J of the General Laws, for capital repairs and improvements to broadband
101infrastructure owned by the Massachusetts Technology Park Corporation established by section
1023 of chapter 40J………………………………………………………….…................$10,000,000
103 7002-8059 For the Massachusetts Technology Park Corporation established by
104section 3 of chapter 40J for grant programs that support collaboration among manufacturers
105located in the commonwealth and institutions of higher education, non-profits or other public or
106quasi-public entities; provided, that eligible grantees shall include, but not be limited to,
107participants in the Manufacturing USA institutes, public and private academic institutions, non-
108profits and private business entities; provided further, that grant programs funded from this item
109shall consider the strategic goals and priorities of the advanced manufacturing collaborative
110established by section 10B of chapter 23A; and provided further, that grants shall be awarded in
111a manner that promotes geographic, social, racial, and economic equity…………...$99,000,000
112 7002-8061 For the MassWorks infrastructure program established by section 63 of
113chapter 23A of the General Laws…………………………………………................$400,000,000
114 7002-8062 For a program to provide assistance to projects that will improve,
115rehabilitate or redevelop blighted, abandoned, vacant or underutilized properties to achieve the
116public purposes of eliminating blight, increasing housing production, supporting economic
117development projects, increasing the number of commercial buildings accessible to persons with
118disabilities and conserving natural resources through the targeted rehabilitation and reuse of
119vacant and underutilized property; provided, that such assistance shall take the form of a grant or
120a loan provided to a municipality or other public entity, a community development corporation, 7 of 150
121non-profit entity or for-profit entity; provided further, that eligible uses of funding shall include,
122but not be limited to: (i) improvements and additions to or alterations of structures and other
123facilities necessary to comply with requirements of building codes, fire or other life safety codes
124and regulations pertaining to accessibility for persons with disabilities, where such code or
125regulatory compliance is required in connection with a new commercial, residential or civic use
126of such structure or facility, and (ii) the targeted removal of existing underutilized structures or
127facilities to create or activate publicly-accessible recreational or civic spaces; provided further,
128that financial assistance offered pursuant to this line item may be administered by the executive
129office through a contract with the Massachusetts Development Finance Agency established by
130section 2 of chapter 23G; provided further, that the executive office or the Massachusetts
131Development Finance Agency may establish additional program requirements through
132regulations or policy guidelines; provided further, that funding shall be awarded on a competitive
133basis in accordance with such program requirements; provided further, that financial assistance
134offered pursuant to this item shall be awarded, to the extent feasible, in a manner that reflects
135geographic and demographic diversity and social, racial, and economic equity within the
136commonwealth; and provided further, that program funds may be used for the reasonable costs
137of administering the program not to exceed 5 per cent of the total assistance made during the
138fiscal year………………………………...…………………………….…................$90,000,000
139 7002-8066For a capital grant program to be administered by the executive office of
140economic development, in consultation with the executive office of administration and finance,
141to provide grants to support large, transformational projects to drive economic growth; provided
142further, that such program may be known as Mass Impact…....……....…................$250,000,000 8 of 150
143 7002-8068 For the rural development program established in section 66A of chapter
14423A of the General Laws....…………………………………………….…................$100,000,000
145 7002-8069 For a capital grant program to be administered by the executive office of
146economic development to provide grants or other financial assistance to private businesses that
147are constructing or expanding commercial, industrial or manufacturing facilities in the
148commonwealth which could include, but are not limited to: (i) the construction or expansion of
149facilities in a manner that eliminates or minimizes the use of fossil-fuel heating and cooling
150equipment or incorporates other decarbonization measures that would not otherwise be
151incorporated into the facility design; (ii) the integration of design features that make a facility
152more resilient to the impacts of climate change, where such design features would not otherwise
153be economically feasible; or (iii) capital investments that support the creation of a significant
154number of new jobs in the commonwealth; and provided further, that the secretary of economic
155development shall promulgate program guidelines around the administration of the program
156which may include administering the program through a contract with the Massachusetts
157Development Finance Authority, or other appropriate quasi-governmental
158agency…………………………………………………….…………………............$25,000,000
159 7002-8070 For a capital grant program to be administered by the Massachusetts
160Technology Park Corporation established by chapter 40J of the General Laws, to support the
161adoption and application of artificial intelligence capabilities to public policy problems and to
162leverage emerging artificial intelligence technologies to advance the commonwealth’s lead in
163technology sectors including, but not limited to, life sciences, healthcare and hospitals, financial
164services, advanced manufacturing, robotics and education; provided, that grants shall support
165capital expenses related to activities that leverage emerging artificial intelligence technologies to 9 of 150
166advance the commonwealth’s lead in such technology sectors;; provided further, that grants shall
167be awarded and administered consistent with the strategic goals and priorities of the AI Strategic
168Task Force established by Executive Order No. 628; and provided further, that funds shall be
169used to support the incubation of artificial intelligence firms, advance the adoption of artificial
170intelligence technologies and support artificial intelligence software and hardware technology
171development and commercialization activities..…………………….….…................$100,000,000
172 7002-8072 For a competitive program of grants or other financial assistance, to be
173administered by the Massachusetts Technology Park Corporation established by chapter 40J of
174the General Laws, to provide infrastructure support for industry-led consortia focused on
175advancing the commonwealth’s global leadership and growing jobs in key emerging technology
176sectors including, but not limited to, quantum information sciences and technology, bioindustrial
177manufacturing and non-therapeutic biomanufacturing, to include alternative proteins, which are
178proteins created from plant-based, fermented, or cell-cultured inputs and processes to create
179foods that share sensory characteristics that are consistent with conventional meat and dairy;
180provided, that grants shall support the development, demonstration, deployment and
181commercialization of technology in said key emerging technology sectors and provide funds for
182infrastructure that support training, company incubation and acceleration, technology testing and
183evaluation and other commercial and economic development needs…………............$75,000,000
184 7002-8074 For a competitive program of grants or other financial assistance, to be
185administered by the Massachusetts Technology Park Corporation established by chapter 40J of
186the General Laws, to support research and development of robotics technology, including but not
187limited to robotics incubation, testing, training, workforce development, research and 10 of 150
188development and commercialization activities; and provided, that grants may be made to non-
189profits, public or private universities or private business entities…………..................$25,000,000
190 SECTION 2A.
191 EXECUTIVE OFFICE FOR ADMINISTRATION AND FINANCE
192 Office of the Secretary
193 0640-0308 For the Massachusetts Cultural Facilities Fund established in section 42
194of chapter 23G of the General Laws for the acquisition, design, construction, repair, renovation,
195rehabilitation or other capital improvement or deferred maintenance to a cultural
196facility…………………………………………………………………………………$50,000,000
197 1100-2520 For grants or other financial assistance to cities, towns, regional
198organizations whose membership is exclusively composed of municipal governments, municipal
199redevelopment authorities or agencies, or quasi-governmental agencies to support economic
200development in the commonwealth, including efforts that support workforce development,
201higher education, tourism and arts and culture; provided, that purposes may include, but shall not
202be limited to, planning and studies, preparation of plans and specifications, site assembly and
203preparation, dispositions, acquisitions, repairs, renovations, improvements, construction,
204demolition, remediation, modernization and reconstruction of facilities, infrastructure, equipment
205and other capital assets, technical assistance and information technology equipment and
206infrastructure…………………………………………………………………………$100,000,000
207 1100-2521 For the Massachusetts Educational Financing Agency established by
208chapter 15C of the General Laws to assist students, their parents and others responsible for 11 of 150
209paying the costs of education as well as assisting institutions of higher education in supporting
210access to affordable higher education opportunities………………………………….$85,000,000
211 Board of Library Commissioners
212 7000-9093For a program of grants to cities and towns for approved public library
213projects pursuant to sections 19G to 19J, inclusive, of chapter 78 of the General Laws; provided,
214that grants may be awarded to municipalities submitting applications jointly or through a
215regional planning agency....……………………………………………................... $150,000,000
216 SECTION 2B.
217 SECRETARY OF THE COMMONWEALTH
218 Massachusetts Historical Commission
219 0526-2013For a grant program to units of municipal government and to private,
220nonprofit organizations for the preservation of historic properties, landscapes and sites; provided,
221that such funds shall be awarded in accordance with regulations promulgated by the chairman of
222the Massachusetts historical commission....................................................................... $8,000,000
223 SECTION 2C.
224 EXECUTIVE OFFICE OF ECONOMIC DEVELOPMENT
225 Office of the Secretary
226 7002-0026 For the Massachusetts Life Sciences Breakthrough Fund established by
227section 6 of chapter 23I of the General Laws………………………………............. $500,000,000 12 of 150
228 7002-8077 For the Clean Energy Investment Fund established by section 15 of
229chapter 23J of the General Laws to promote jobs, economic and workforce development through
230capital grants to companies and governmental entities for the purpose of supporting and
231stimulating research and development, innovation, manufacturing, commercialization and
232deployment of technologies in the commonwealth………………………………….$200,000,000
233 7002-8078 For the Massachusetts Offshore Wind Industry Investment Trust Fund
234established by section 9A of chapter 23J of the General Laws to support the offshore wind
235industry and facilitate economic development activity..……………….……………$200,000,000
236 SECTION 3. Section 16G of chapter 6A of the General Laws, as amended by section 21
237of chapter 7 of the Acts of 2023,is hereby further amended by striking out subsections (i) and (j)
238and inserting in place thereof the following 2 subsections:-
239 (i) The secretary shall, subject to appropriation, establish within the executive office an
240office of performance management and oversight to improve the effectiveness of the economic
241development efforts of the commonwealth. The secretary shall appoint a director of said office
242who shall have economic development experience in the public or private sector. The director
243shall establish performance metrics for the public and quasi-public agencies within the executive
244office or subject to section 56 of chapter 23A, and any regional economic development
245organization or other private organizations under contract with the commonwealth to perform
246economic development services, as the secretary shall determine. In developing or revising these
247performance metrics, the director may from time to time seek out private sector advice and
248models that can be adapted to the needs of the commonwealth. The secretary shall require each
249agency or organization reporting to the office to submit an annual plan, including the goals, 13 of 150
250programs and initiatives for the forthcoming year, and evaluation of the performance on the
251goals, programs and initiative outlined in the preceding year’s plan. Such reports shall be in a
252form directed by the director and incorporate such performance metrics as the director shall
253establish.
254 (j) The director shall prepare an annual report on the progress the agencies or
255organizations reporting to the office are making towards achieving stated goals in their annual
256plan. The annual report shall be made available to the public not later than December 31 of each
257year and shall be published on the official website of the commonwealth and forwarded to the
258clerks of the senate and house of representatives, the chairs of the house and senate committees
259on ways and means and the chairs of the joint committee on economic development and
260emerging technologies.
261 SECTION 4. Said section 16G of said chapter 6A, as so appearing, is hereby further
262amended by striking out subsection (m), and inserting in place thereof the following subsection:-
263 (m) Every 4 years, the secretary of economic development, in consultation with the
264secretary of energy and environmental affairs, shall prepare a report that evaluates the status of
265the commercial fishing industry and includes recommendations for appropriate actions to be
266taken to maintain and revitalize the commercial fishing, shellfish and seafood industry.
267 In carrying out this requirement, the secretaries may seek the laboratory, technical,
268education and research skills and facilities of public institutions of higher education.
269 SECTION 5. Subsection (n) of said section 16G of said chapter 6A, as so appearing, is
270hereby further amended by striking out, in lines 246 to 248, inclusive, the second sentence. 14 of 150
271 SECTION 6. Said subsection (n) of said section 16G of said chapter 6A, as so appearing,
272is hereby further amended by striking out, in lines 255 to 256, the words “executive office and
273paid as the fund director shall direct” and inserting in place thereof the following words:-
274secretary of economic development.
275 SECTION 7. Said section 16G of said chapter 6A, as so appearing, is hereby further
276amended by striking out, in line 273, the words “The executive office shall submit an annual”
277and inserting in place thereof the following words:- In years when expenditures are made from
278the fund, the executive office shall submit a.
279 SECTION 8. Subsections (c) and (d) of section 35FF of chapter 10 of the General Laws,
280as appearing in the 2022 Official Edition, is hereby amended by striking out the words “clean
281energy”, each time they appear, and inserting in place thereof the following word:- climatetech.
282 SECTION 9. Section 12 of chapter 22 of the General Laws, as so appearing, is hereby
283repealed.
284 SECTION 10. Subsection (b) of section 3A of chapter 23A of the General Laws, as so
285appearing, is hereby amended by striking out the definition of “Expansion of an existing facility”
286and inserting in place thereof the following definition:-
287 “Expansion project”, the expansion of an existing facility located in the commonwealth
288that results in a net increase in the number of permanent full-time employees at the expanded
289facility. 15 of 150
290 SECTION 11. Said subsection (b) of said section 3A of said chapter 23A, as so
291appearing, is hereby further amended by inserting after the definition of “Gateway municipality”
292the following definition:-
293 “In-state relocation project”, the relocation of a business from one location in the
294commonwealth to another location in the commonwealth that results in a net increase in the
295number of permanent full-time employees.
296 SECTION 12. Said subsection (b) of said section 3A of said chapter 23A, as so
297appearing, is hereby further amended by striking out the definition of “Municipal project
298endorsement” and inserting in place thereof the following definition:-
299 “Municipal project endorsement”, an endorsement of a city council with the approval of
300the mayor in a city or a board of selectmen in a town that: (i) finds a proposed project is
301consistent with the municipality’s economic development objectives; (ii) finds a proposed
302project has a reasonable chance of increasing or retaining employment opportunities as advanced
303in the proposal; and (iii) provides a description of the local tax incentive, if any, offered by the
304municipality in support of the proposed project.
305 SECTION 13. Said subsection (b) of said section 3A of said chapter 23A, as so
306appearing, is hereby further amended by inserting after the definition of “Municipality” the
307following definition:-
308 “Out-of-state relocation project”, the relocation of a business and permanent full-time
309employees from outside the commonwealth to a location within the commonwealth. 16 of 150
310 SECTION 14. Said subsection (b) of said section 3A of said chapter 23A, as so
311appearing, is hereby further amended by striking out the definition of “Proportion of
312compliance” and inserting in place thereof the following definition:-
313 “Proportion of compliance”, a determination made by the economic assistance
314coordinating council, established pursuant to section 3B, of a certified project’s compliance with
315obligations related to capital investment, job creation, job retention or other obligations
316applicable to the certified project.
317 SECTION 15. Said subsection (b) of said section 3A of said chapter 23A, as so
318appearing, is hereby further amended by striking out the definition of “Replacement of an
319existing facility” and inserting in place thereof the following definition:-
320 “Retention project”, a project that enables a controlling business to retain at least 50
321permanent full-time employees at a facility located within a gateway city or in an adjacent city or
322town that is accessible by public transportation to residents of a gateway city; provided, that
323without such project, the retained jobs would be relocated outside of the commonwealth.
324 SECTION 16. Said section 3A of said chapter 23A, as so appearing, is hereby further
325amended by striking out, in line 113, the words “and approved by the EACC”.
326 SECTION 17. Section 3B of said chapter 23A, as most recently amended by section 66
327of chapter 7 of the acts of 2023, is hereby amended by striking out, in lines 5 to 6, the words
328“who shall serve as co-chairperson”. 17 of 150
329 SECTION 18. Said section 3B of said chapter 23A, as so appearing, is hereby further
330amended by striking out clauses (iii) to (vii), inclusive, and inserting in place thereof following
331clauses:-
332 (iii) authorize municipalities to apply to the United States Foreign Trade Zone Board for
333the privilege of establishing, operating and maintaining a foreign trade zone in accordance with
334section 3G;
335 (iv) assist municipalities in obtaining state and federal resources and assistance for
336certified projects and other job creation and retention opportunities;
337 (v) provide appropriate coordination with other state programs, agencies, authorities and
338public instrumentalities to enable certified projects and other job creation and retention
339opportunities to be more effectively promoted by the commonwealth; and
340 (vi) monitor the implementation of the economic development incentive program.
341 SECTION 19. Subsection (c) of said section 3B of said chapter 23A, as most recently
342amended by section 67 of chapter 7 of the acts of 2023, is hereby amended by striking out the
343first 2 sentences and inserting in place thereof the following sentence:- The director of MOBD
344shall be responsible for administering the EDIP in consultation with the secretary of economic
345development and the EACC.
346 SECTION 20. Section 3C of said chapter 23A, as appearing in the 2022 Official Edition,
347is hereby amended by striking out subsections (a) and (b) and inserting in place thereof the
348following 2 subsections:- 18 of 150
349 (a) A controlling business may petition the EACC to certify a proposed project by
350submitting the following to the EACC: (i) a detailed description of the proposed project; (ii) a
351representation by the controlling business regarding the amount of capital investment to be made,
352the number of new jobs to be created and the number of existing jobs to be retained; (iii) a
353representation by the controlling business regarding any other economic benefits or other public
354benefits expected to result from the construction of the proposed project; and (iv) any other
355information that the EACC shall require by regulation, policy or guidance.
356 (b) Upon receipt of a completed project proposal, the EACC may certify the proposed
357project, deny certification of the proposed project or certify the proposed project with conditions.
358In order to certify a proposed project, with or without conditions, the EACC shall make the
359following required findings based on the project proposal and any additional investigation that
360the EACC makes: (i) the proposed project is located or will be located within the
361commonwealth; (ii) the proposed project qualifies as an expansion project, in-state relocation
362project, out-of-state relocation project or retention project; (iii) the controlling business has
363committed to maintaining new and retained jobs for a period of at least 3 years after the
364completion of the proposed project; (iv) the proposed project appears to be economically feasible
365and the controlling business has the financial and other means to undertake and complete the
366proposed project; (v) the EDIP tax credits available to the controlling business pursuant to this
367chapter are a significant factor in its decision to undertake the proposed project; and (vi) the
368proposed project complies with all applicable statutory requirements and with any other criteria
369that the EACC may prescribe by regulation, policy or guidance. 19 of 150
370 The EACC shall, by regulation, policy or guidance, provide for the contents of an
371application for project certification which may include a requirement that the controlling
372business provide written evidence to support the certification provided for in clause (v).
373 SECTION 21. Subsection (d) of said section 3C of said chapter 23A, as so appearing, is
374hereby amended by striking out the last sentence.
375 SECTION 22. Section 3D of said chapter 23A, as so appearing, is hereby amended by
376striking out, in lines 4 to 5, the words “awarded and the schedule on which those credits may be
377claimed” and inserting in place thereof the following words:- awarded, the schedule on which
378those credits may be claimed and the extent to which the credits are refundable,.
379 SECTION 23. Said section 3D of said chapter 23A, as so appearing, is hereby further
380amended by striking out, in lines 25 to 29, inclusive, the words “and (vii) commitments, if any,
381made by the controlling business to use Massachusetts firms, suppliers and vendors or to retain
382women or minority-owned businesses during the construction of the certified project” and
383inserting in place thereof the following words:- (vii) commitments, if any, made by the
384controlling business to use Massachusetts firms, suppliers and vendors or to retain women or
385minority-owned businesses during the construction of the certified project; and (viii) the
386commitments, if any, set forth in a municipal project endorsement.
387 SECTION 24. Said section 3D of said chapter 23A, as so appearing, is hereby further
388amended by striking out, in lines 35 to 37, inclusive, the words “and (iii) limit or restrict the right
389of the controlling business to carry unused tax credits forward to subsequent tax years” and
390inserting in place thereof the following words:- (iii) limit or restrict the right of the controlling 20 of 150
391business to carry unused tax credits forward to subsequent tax years; and (iv) allow all or some
392portion of the credits to be refundable.
393 SECTION 25. Said section 3D of said chapter 23A, as so appearing, is hereby further
394amended by striking out subsection (b).
395 SECTION 26. Said chapter 23A, as so appearing, is hereby amended by striking out
396section 3E and inserting in place thereof the following section:-
397 Section 3E. (a) Tax increment financing may be offered by a municipality in accordance
398with section 59 of chapter 40 to the controlling business of a certified project, or to any person or
399entity undertaking a real estate project or to any person or entity expanding a facility if the
400municipality finds that there is a strong likelihood that any of the following will occur within the
401area in question within a specific and reasonably proximate period of time: (i) a significant influx
402or growth in business activity; (ii) the creation of a significant number of new jobs and not
403merely a replacement or relocation of current jobs within the commonwealth; or (iii) a private
404project or investment that contributes significantly to the resiliency of the local economy.
405 (b) A municipality may offer a special tax assessment to the controlling business of a
406certified project, to a person or entity undertaking a real estate project or to a person or entity
407proposing to retain permanent full-time jobs at a facility that otherwise would be at risk of
408relocating outside of the commonwealth. A special tax assessment shall be set forth in a written
409agreement between the municipality and the property owner. The agreement shall include, but
410not be limited to, the amount of the tax reduction and the period of time over which such
411reduction shall be in effect, which shall be for a period not less than 5 years and not to exceed 20
412years. A special tax assessment approved by the municipality shall provide for a reduction of the 21 of 150
413real property tax that otherwise would be due. The reduction shall be based upon a percentage
414reduction in the tax that otherwise would be due on the full assessed value of the affected
415property. The special tax assessment shall provide for tax reduction at least equal to the
416following: (i) in the first year, the tax reduction shall be not less than 50 per cent of the tax that
417would be due based on the full assessed value of the affected property; (ii) in the second and
418third years, the tax reduction shall be not less than 25 per cent of the tax that would be due based
419on the full assessed value of the affected property; and (iii) in the fourth and fifth years, the tax
420reduction shall be not less than 5 per cent of the tax that would be due based on the full assessed
421value of the affected property. The municipality may at its discretion provide for greater real
422property tax reductions than those described in clauses (i) to (iii), inclusive.
423 A municipality may approve special tax assessments if it determines that: (i) the property
424owner is either undertaking a project or otherwise making an investment that contributes to
425economic revitalization of the municipality and significantly increases employment opportunities
426for residents of the municipality or is retaining permanent full-time employees that otherwise
427would be relocated to a facility outside of the commonwealth; (ii) the special tax assessment is
428reasonably necessary to enable the owner’s investment in the project or to retain the jobs that
429otherwise would be relocated; and (iii) the total amount of local tax foregone is reasonably
430proportionate to the public benefits resulting from the special tax assessment.
431 (c) If a municipality offers tax increment financing or special tax assessment to the owner
432or controlling business of a certified project, or to the owner of a facility where a certified project
433is located, the municipality shall notify the EACC by submitting a fully executed copy of the
434adopted local incentive agreement and any amendments thereto. 22 of 150
435 SECTION 27. Section 3F of said chapter 23A, as so appearing, is hereby amended by
436striking out, in lines 1 to 2, the words “Not later than 2 years after the initial certification of a
437project by the EACC, and annually thereafter, the” and inserting in place thereof the following
438word:- The.
439 SECTION 28. Said section 3F of said chapter 23A, as so appearing, is hereby further
440amended by striking out, in line 37, the words “with job creation requirements”.
441 SECTION 29. Said section 3F of said chapter 23A, as so appearing, is hereby further
442amended by striking out subsections (d) and (e) and inserting in place thereof the following
443subsections:
444 (d) Revocation of a project certification shall take effect on the first day of the tax year in
445which the material noncompliance occurred, as determined by the EACC, and all EDIP tax
446credits available to the controlling business shall be rescinded and any claimed tax credits
447awarded under this chapter shall be recaptured in accordance with subsection (g) of section 6 of
448chapter 62 and subsection (i) of section 38N of chapter 63.
449 (e) Notwithstanding any general law to the contrary, if a municipality terminates a local
450tax incentive agreement, the municipality may recapture the value of the tax not paid by making
451a special assessment on the owner of the parcel of real property in the tax year that follows the
452municipality’s decision to terminate the agreement. The assessment, payment and collection of
453the special assessment shall be governed by procedures provided for the taxation of omitted
454property pursuant to section 75 of chapter 59 notwithstanding the time period set forth in said
455chapter 59 for which omitted property assessments may be imposed for each of the fiscal years
456included in the special assessment. 23 of 150
457 SECTION 30. Said chapter 23A of the General Laws, as so appearing, is hereby further
458amended by striking out section 3H and inserting in place thereof the following section:-
459 Section 3H. There shall be a permit regulatory office within the executive office of
460economic development. The secretary of economic development shall appoint a person with
461experience with permitting and business development to serve as the director of the
462Massachusetts permit regulatory office. The director of the permit regulatory office shall: (i)
463serve as the state permit ombudsman to new and expanding businesses; (ii) work with other state
464agencies to expedite the process of obtaining state licenses, permits, state certificates, state
465approvals, and other requirements of law, but not including divisions of the state secretary’s
466office; (iii) provide technical assistance to municipalities interested in streamlining local
467permitting processes; (iv) review and approve or deny municipal priority development site
468proposals made pursuant to chapter 43D and monitor the development of priority development
469sites; (v) subject to appropriation, award technical assistance grants pursuant to chapter 43D; and
470(vi) support the administration of the growth districts initiative as defined in chapter 43E. The
471permit regulatory office shall consult with the secretary of energy and environmental affairs, the
472secretary of housing and livable communities, and the secretary of transportation before
473approving or denying a proposed priority development site.
474 Within the permit regulatory office there shall be a regulatory ombudsman to address
475regulatory matters of interest to the business community. The regulatory ombudsman shall work
476in partnership with the state permitting ombudsman to provide assistance to businesses in the
477process of complying with state regulations and other requirements of law that affect businesses.
478The regulatory ombudsman shall facilitate communication between individual businesses and
479state agencies and provide periodic training to regulatory personnel in state agencies on how to 24 of 150
480identify the small business impacts of regulation, how to reduce those impacts and how to
481expedite and streamline the process or compliance.
482 The director of the permit regulatory office shall file an annual report with the house and
483senate committees on ways and means by January 1 on the activities of the permit regulatory
484office.
485 SECTION 31. Said chapter 23A of the General Laws, as so appearing, is hereby further
486amended by inserting after section 3L the following section:-
487 Section 3M. (a)(1) For the purposes of this section, “office” shall mean the Massachusetts
488office of business development established in section 1, or any constituent office thereof.
489 (2) There is hereby established a pilot program for a live theater tax credit for which a
490live theater company doing business with a Massachusetts-based theater venue, theater company,
491theater presenter or producer may be eligible. The credit shall be established to support the
492expansion of pre-Broadway productions, pre-off Broadway productions and national tour
493launches, as those terms are defined in paragraph (1) of subsection (dd) of section 6 of chapter 62
494and subsection (a) of section 38NN of chapter 63 and shall assist in the development of long run
495show development and growth.
496 (b)(1) The office, directly or through a constituent office, shall run a competitive grant
497program to award live theater tax credits. An applicant may only be awarded a tax credit if they
498meet the requisite criteria and qualifications for the credit as outlined in this section and
499subsection (dd) of chapter 62 of the General Laws or section 38NN of chapter 63. The office
500shall establish criteria for prioritization of credits, which may include anticipated economic
501impact and other factors at the discretion of the office. The total cumulative value of the credits 25 of 150
502authorized pursuant to this section and subsection (dd) of chapter 62 of the General Laws or
503section 38NN of chapter 63 shall not exceed $5,000,000 annually.
504 (2) An applicant for a live theater tax credit shall properly prepare, sign and submit to the
505office an application for certification of the theater production. The application shall provide all
506information and data the office deems necessary for the evaluation and administration of the
507application, including, but not limited to, any information about the theater production company
508or its related partners or presenters and a specific Massachusetts live theater or musical
509production as well as such other information as the office, in its discretion, requires in order to
510evaluate and prioritize applications. The eligible theater production budget shall be not less than
511$100,000. The maximum credit for any production shall not be more than $5,000,000, or a lesser
512amount as determined by the office.
513 (3) The office shall review completed applications, determine whether they meet the
514requisite criteria and qualifications for certification and award tax credits at their sole discretion.
515If a theater production or presentation is determined to be eligible, the office shall issue a
516certification of the eligible theater production or presentation to the theater production company,
517co-producer or presenter and to the commissioner of revenue. The certification shall provide a
518unique identification number for the production and shall be a statement of conditional eligibility
519for the production.
520 (c) Upon completion of an eligible theater production for which a certification has been
521granted, the applicant shall properly prepare, sign and submit to the office and the department of
522revenue a cost accounting in connection with the eligible theater production. The cost accounting
523shall contain a cost report and an accountant’s certification. In computing payroll costs, 26 of 150
524production and performance expenditures, and transportation expenditures for which a credit will
525be claimed, an eligible theater production shall subtract any state funds, state loans or state
526guaranteed loans. The office and commissioner of revenue may rely, without independent
527investigation, upon an accountant’s certification, in the form of an opinion, confirming the
528accuracy of the information included in the cost report. If the office or the department of revenue
529receives information that is materially inconsistent with representations made in an application,
530the office may rescind the certification.
531 (d) The office, in consultation with the commissioner of revenue, shall promulgate rules
532and regulations to carry out this section.
533 SECTION 32. Section 62 of said chapter 23A, as so appearing, is hereby repealed.
534 SECTION 33. Subsection (a) of section 66 of chapter 23A of the General Laws, as most
535recently amended by section 98 of chapter 7 of the Acts of 2023, is hereby further amended by
536striking out the last sentence and inserting in place thereof the following 2 sentences:- The
537mission of the commission shall be to enhance the economic vitality of rural communities and to
538advance the health and well-being of rural residents. For purposes of this section and section
53966A, “rural community” shall mean a municipality with population density of less than 500
540persons per square mile, or a population of less than 7,000 persons, in each case as shown in the
541most recent U.S. decennial census.
542 SECTION 34. Said chapter 23A, as appearing in the 2022 Official Edition, is hereby
543further amended by inserting, after said section 66, the following new section:-
544 Section 66A. (a) The executive office of economic development shall administer a rural
545development program to promote economic opportunity and prosperity in rural communities. 27 of 150
546The program shall provide financial assistance on a competitive basis to municipalities or other
547public entities, community development corporations or non-profit entities for infrastructure
548projects, downtown improvements and other projects that advance economic and community
549development, stable housing markets and other priorities identified by the rural policy advisory
550commission established in section 66.
551 (b) The secretary of economic development shall by guidelines or regulations establish an
552application process and criteria for prioritizing the distribution of financial assistance, taking into
553account the diversity of rural communities. The guidelines or regulations shall allow for joint
554applications by two or more rural communities for a single project serving those municipalities.
555 (c) The secretary of economic development shall report annually to the chairs of the
556senate and house committees on ways and means and the chairs of the joint committee on
557community development and small businesses on the activities and status of the program.
558 SECTION 35. Subsection (a) of section 69 of chapter 23A of the General Laws, as so
559appearing, is hereby amended by striking out, in lines 10 to 16, inclusive, the third sentence and
560inserting in place thereof the following sentence:- For the purposes of this section, the term
561“micro business” shall mean a business entity with: (i) a principal place of business in the
562commonwealth; (ii) 10 or fewer full-time employees; and (iii) annual revenue of not more than
563$250,000.
564 SECTION 36. Section 27 of chapter 23G of the General Laws, as so appearing, is hereby
565amended by striking out, in line 103, the words “clean and renewable energy technology” the
566first time they appear and inserting in place thereof the following:- climatetech, as defined in
567section 1 of chapter 23J. 28 of 150
568 SECTION 37. Chapter 23G of the General Laws, as so appearing, is hereby amended by
569inserting after section 27 the following new section:-
570 Section 27A. Massachusetts climatetech loan guarantee program
571 (a) For the purposes of this section, the following terms shall have the following
572meanings unless the context clearly requires otherwise:
573 “Climatetech” and “climatetech company” shall have the same meanings as defined in
574section 1 of chapter 23J.
575 “Fund”, the Emerging Technology Fund established pursuant to section 27.
576 (b) There is hereby established within the agency the Massachusetts climatetech loan
577guarantee program to expand access to private capital for expenses including, but not limited to,
578equipment, facilities and operations by providing eligible companies with loan guarantees and, in
579coordination with the Massachusetts clean energy technology center established by section 2 of
580chapter 23J, information and technical assistance related to available capital; provided, however,
581that an eligible company shall be a climatetech company located or primarily operating in the
582commonwealth.
583 (c) The agency shall utilize the fund, other than as permitted in section 27, solely to
584guarantee loans related to a permissible purpose as defined hereinafter, and to make extensions
585of the same, made pursuant to the provisions of this section and detailed regulations adopted by
586the board; provided, however, that the agency shall make no such reservation, encumbrance, or
587disbursement from the fund unless and until said regulations have been reviewed and approved
588in writing by the secretary of economic development; and provided further, that a permissible 29 of 150
589loan use purpose shall include, but not be limited to: (i) start-up costs; (ii) the purchase or
590deployment of equipment; (iii) new construction; (iv) inventory; (v) working capital; (vi) export
591financing; (vii) franchise fees; (viii) business expansion; or (ix) gap financing. Any
592determination to guarantee loans or to make an extension of the same pursuant to this section
593shall be made by the board.
594 (d) The agency may charge fees to defray the operating expenses of the climatetech loan
595guarantee program. The amount of the fees shall be determined by the board.
596 (e) Loan guarantees shall be secured by no less than a 30 per cent reserve in said fund.
597The board may elect to require a higher reserve. The regulations adopted by the board as
598provided in subsection (c) shall include, but not be limited to, provisions regarding the terms and
599limits for loan guarantees to be secured by the fund; provided, however, that in no instance shall
600a loan guarantee secured by the fund exceed the lower of the following: (i) 80 per cent of the
601required financing; or (ii) $2,000,000.
602 (f) The agency shall make no affirmative determination to guarantee any loan or any
603extension of the same to be secured by the fund unless and until the board has made the
604following findings of fact, to be incorporated in the formal records of its proceedings:
605 (i) that borrowers have a minimum equity interest in the business as determined by the
606board;
607 (ii) that the proposed loan guarantees will be extended to climatetech companies which
608have their principal place of business in the commonwealth; 30 of 150
609 (iii) that there exists adequate collateral or security agreements to ensure the full
610repayment of loan guarantees extended under this chapter and to assist in evaluating the
611program;
612 (iv) that, to the extent possible, said loan guarantee is such that a definite benefit to the
613economy of the commonwealth may reasonably be expected therefrom; and
614 (v) that financing assistance secured by the fund shall only be extended under the
615following circumstances:
616 (A) as part of a governmental match which may be required to secure participation of
617eligible climatetech companies in federal, state or private financing programs; or
618 (B) if adequate financing assistance is not readily available from public or private sources
619in a timely manner.
620 (g) Nothing contained in this section shall be deemed to be a pledge of the credit of the
621commonwealth.
622 SECTION 38. Chapter 23I of the General Laws, as so appearing, is hereby amended by
623striking out section 1 and inserting in place thereof the following section:-
624 Section 1. The general court finds and declares that:
625 (1) research in the life sciences and regenerative and preventative medicine presents a
626significant opportunity of yielding fundamental biological knowledge from which may emanate
627therapies to relieve, on a large scale, human suffering from disease and injury; 31 of 150
628 (2) the extraordinary biomedical scientists working within institutions of higher
629education, research institutes, hospitals and life sciences companies can contribute significantly
630to the welfare of mankind by performing outstanding research in these fields;
631 (3) promoting the health of residents of the commonwealth is a fundamental purpose of
632state government;
633 (4) promoting life sciences research to foster the development of the next generation of
634health-related innovations, to enhance the competitive position of the commonwealth in this vital
635sector of the economy, and to improve the quality and delivery of health care for the people of
636the commonwealth is a clear public purpose and governmental function;
637 (5) public support for and promotion of the life sciences will benefit the commonwealth
638and its residents through improved health status and health outcomes, economic development,
639and contributions to scientific knowledge, and such research will lead to breakthroughs and
640improvements that might not otherwise be discovered due to the lack of existing market
641incentives, especially in the area of regenerative and preventative medicine, such as stem cell
642research;
643 (6) public support for, and promotion of, life sciences research has the potential to
644provide cures or new treatments for many debilitating diseases that cause tremendous human
645suffering and cost the commonwealth millions of dollars each year;
646 (7) it is imperative for the purposes of the commonwealth's competitiveness to invest in
647life sciences research, biotechnology, nanotechnology, bio-security, and health-related artificial
648intelligence to leverage revenues and to encourage cooperation and innovation among public and
649private institutions involved in life sciences research and related applications; 32 of 150
650 (8) the purpose of this chapter is to continue the establishment of the Massachusetts Life
651Sciences Center, to grant that center the power to contract with other entities to receive other
652funds, and to disburse those funds consistent with the purpose of this chapter;
653 (9) the Massachusetts Life Sciences Center is intended to: (i) promote the best available
654research in life sciences disciplines through diverse institutions and to build upon existing
655strengths in the area of biosciences in order to spread the economic benefits across the
656commonwealth; and (ii) foster improved health care outcomes in the commonwealth and the
657world; and
658 (10) the investments of the life sciences center are intended to support future statewide,
659comprehensive strategies to lead the nation in life sciences-related research, innovations and
660employment.
661 SECTION 39. Section 2 of said chapter 23I, as so appearing, is hereby amended by
662inserting after the definition of “equity investment” the following definition:-
663 “Health equity”, addressing the preventable disproportion and differences in the burden
664of disease, experienced by populations that have been disadvantaged by their social or economic
665status, geographic location or environment.
666 SECTION 40. Said section 2 of said chapter 23I, as so appearing, is hereby further
667amended by striking out the definition of “Life sciences” and inserting in place thereof the
668following definition:-
669 “Life sciences”, advanced and applied sciences that expand the understanding of human
670physiology and have the potential to lead to medical advances or therapeutic applications 33 of 150
671including, but not limited to, agricultural biotechnology, biogenerics, bioinformatics, biomedical
672engineering, biopharmaceuticals, biotechnology, biosecurity, life sciences-related artificial
673intelligence, chemical synthesis, chemistry technology, diagnostics, genomics, image analysis,
674marine biology, marine technology, medical technology, medical devices, nanotechnology,
675natural product pharmaceuticals, proteomics, regenerative and preventative medicine, RNA
676interference, stem cell research and veterinary science.
677 SECTION 41. Section 3 of said chapter 23I, as so appearing, is hereby amended by
678striking out subsection (b) and inserting in place thereof the following subsection:-
679 (b) The center shall be governed and its corporate powers exercised by a board of
680directors consisting of 9 directors: 1 of whom shall be the secretary of administration and finance
681or their designee; 1 of whom shall be the secretary of economic development or their designee; 1
682of whom shall be the president of the University of Massachusetts or their designee; and 6 of
683whom shall be appointed by the governor: 1 of whom shall be a chief executive officer of a
684Massachusetts-based life sciences corporation that is a member of the board of directors of the
685Massachusetts Biotechnology Council; 1 of whom shall be a researcher involved in the
686commercialization of biotechnology, pharmaceuticals, medical technology or medical diagnostic
687products; 1 of whom shall have significant experience in the medical device sector and be a
688member of the Massachusetts Medical Device Industry Council board of directors; 1 of whom
689shall have significant experience in the health equity subsector of the life sciences sector; 1 of
690whom shall have significant experience in the digital health subsector of the life sciences sector;
691and 1 of whom shall be a member of the board of the Massachusetts Health and Hospital
692Association. 34 of 150
693 Each appointed member shall serve a term of 5 years, except that in making their initial
694appointments, the governor shall appoint 1 director to serve for a term of 1 year, 1 director to
695serve for a term of 2 years, 1 director to serve for a term of 3 years and 1 director to serve for a
696term of 4 years. The secretary of the executive office of administration and finance and the
697secretary of the executive office of economic development, or their designees, shall serve as co-
698chairs of the board. Any person appointed to fill a vacancy in the office of an appointed director
699of the board shall be appointed in a like manner and shall serve for only the unexpired term of
700such director. Any director shall be eligible for reappointment. Any director may be removed
701from their appointment by the governor for cause.
702 SECTION 42. Said section 3 of said chapter 23I, as so appearing, is hereby further
703amended by striking out, in line 38, the word “Four” and inserting in place thereof the following
704word:- Six
705 SECTION 43. Said section 3 of said chapter 23I, as so appearing, is hereby further
706amended by inserting after the word “center”, in line 71, the following words:- , unless the
707president, in their discretion, elects to appoint and employ a chief administrative and operational
708officer.
709 SECTION 44. Clause (9) of subsection (a) of section 4 of said chapter 23I, as so
710appearing, is hereby amended by striking out, in line 64, the word “Investment” and inserting in
711place thereof the following word:- Breakthrough.
712 SECTION 45. Said subsection (a) of said section 4 of said chapter 23I, as so appearing, is
713hereby amended by inserting, after clause (23), the following clause:- 35 of 150
714 (23A) to disburse, appropriate, grant, loan or allocate bond proceeds to institutions of
715higher education, nonprofit organizations, other public or quasi-public entities in the
716commonwealth and certified life sciences companies; provided, that eligible grantees shall
717include private businesses; provided further, that grants shall be awarded and administered
718consistent with the strategic goals and priorities of the center; provided further, that grants made
719for the purchase of equipment to be owned by, leased to or located within the premises of a
720private businesses shall be made in support of a partnership with an institution of higher
721education or nonprofit corporation with a mission of supporting the life sciences in the
722commonwealth; provided further, that a private university or business entity shall not be eligible
723for a grant unless the center has made a finding that a grant to such university or entity will result
724in a significant public benefit and the private benefit is incidental to a legitimate public purpose;
725and provided further, that grants shall be awarded in a manner that promotes geographic, social,
726racial and economic equity;.
727 SECTION 46. Clause (29) of said subsection (a) of said section 4 of said chapter 23I, as
728so appearing, is hereby further amended by striking out, in line 159, the word “Investment” and
729inserting in place thereof the following word:- Breakthrough.
730 SECTION 47. Said subsection (a) of said section 4 of said chapter 23I, as so appearing, is
731hereby further amended by striking out clauses (31) and (32) and inserting in place thereof the
732following 3 clauses:-
733 (31) to track and report to the general court on federal initiatives that have an impact on
734life sciences companies doing business in the commonwealth; 36 of 150
735 (32) to create award programs to acknowledge successful companies, public and private
736institutions and programs in industry-specific areas, as determined by the center; and
737 (33) to convene an advisory board as may be necessary in its judgment to carry out the
738purposes of this act.
739 SECTION 48. Subsection (c) of section 5 of said chapter 23I, as so appearing, is hereby
740amended by striking out, in line 64, the word “Investment” and inserting in place thereof the
741following word:- Breakthrough.
742 SECTION 49. Subsection (d) of said section 5 of said chapter 23I, as so appearing, is
743hereby further amended by striking out, in line 92, the figure “$30,000,000” and inserting in
744place thereof the following figure:- $50,000,000.
745 SECTION 50. Clause (1) of subsection (e) of said section 5 of said chapter 23I, as so
746appearing, is hereby amended by striking out, in line 107, the figure “5” and inserting in place
747thereof the following figure:- 3.
748 SECTION 51. Clause (2) of said subsection (e) of said section 5 of said chapter 23I, as so
749appearing, is hereby further amended by striking out, in line 120, the word “shall” and inserting
750in place thereof the following word:- may.
751 SECTION 52. Said chapter 23I, as so appearing, is hereby further amended by striking
752out section 6 and inserting in place thereof the following section:-
753 Section 6. (a) There shall be established and placed within the center a fund to be known
754as the Massachusetts Life Sciences Breakthrough Fund, hereinafter in this section referred to as
755the fund, to finance the activities of the center. The fund shall be credited with (i) any 37 of 150
756appropriations or other monies authorized by the general court and specifically designated to be
757credited thereto; (ii) additional funds subject to the direction and control of the center; (iii)
758pension funds; (iv) federal grants or loans; (v) royalties or private investment capital which may
759properly be applied in furtherance of the objectives of the fund; (iv) any proceeds from the sale
760of qualified investments secured or held by the fund; (v) fees and charges imposed relative to the
761making of qualified investments as defined by the center, secured or held by the fund; and (vi)
762any other monies which may be available to the center for the purposes of the fund from any
763other source or sources. Any monies deposited in the fund and shall be available to the center for
764the purposes described in this section, without further appropriation. All available monies in the
765fund that are unexpended at the end of each fiscal year shall not revert to the General Fund and
766shall be made available for expenditure in the subsequent fiscal year.
767 (b) The center shall invest and reinvest the fund and the income thereof only as follows:
768 (1) making qualified investments pursuant to subsection (c);
769 (2) defraying the ordinary and necessary expenses of administration and operation
770associated with the center; provided, however, that said administrative and operational expenses
771shall not exceed 15 per cent of the maximum amount authorized to be expended from the fund in
772a fiscal year;
773 (3) investing any funds not required for immediate disbursement in the purchase of such
774securities as may be lawful investments for fiduciaries in the commonwealth;
775 (4) paying binding obligations associated with such qualified investments which shall be
776secured by the fund as the same become payable; or 38 of 150
777 (5) paying principal or interest on qualified investments secured by the fund or paying
778any redemption premium required to be paid when such qualified investments shall be redeemed
779prior to maturity; provided, however, that monies in the fund shall not be withdrawn at any time
780in such an amount as would reduce the amount of the fund to less than the minimum requirement
781thereof established by the board, except for the purpose of paying binding obligations associated
782with qualified investments which shall be secured by the fund as the same become payable.
783 (c) The fund shall be held and applied by the center, subject to the approval of the board,
784to make qualified investments, grants, research and other funding and loans designed to advance
785the following public purposes for the life sciences in the commonwealth:
786 (1) to stimulate increased financing for the expansion of research and development by
787leveraging private financing for highly productive state-of-the-art research and development
788facilities, equipment and instrumentation and by providing financing related thereto including,
789but not limited to, financing for the construction or expansion of such new facilities;
790 (2) to make targeted investments, including research funding, proof of concept funding
791and funding for the development of devices, drugs, or therapeutics and to promote manufacturing
792activities for new or existing advanced technologies and life sciences research; provided, that
793funding provided for the purchase of equipment to be owned by, leased to or located within the
794premises of a private businesses shall be made in support of a partnership with an institution of
795higher education or nonprofit corporation with a mission of supporting the life sciences in the
796commonwealth; provided further, that a private university or business entity shall not be eligible
797for funding unless the center has made a finding that such funding will result in a significant
798public benefit and the private benefit is incidental to a legitimate public purpose; and provided 39 of 150
799further, that grants shall be awarded in a manner that promotes geographic, social, racial and
800economic equity.
801 (3) to make matching grants to colleges, universities, independent research institutions,
802nonprofit entities, public instrumentalities, companies and other entities in connection with
803support from the federal government, industry and other grant-funding sources related to the
804expansion of research and development and to increase and strengthen economic development,
805employment opportunities and commercial and industrial sectors in the field of life sciences;
806 (4) to provide bridge financing to colleges, universities, independent research institutions,
807nonprofit entities, public instrumentalities, companies and other entities for the receipt of grants
808as described in clause (3) awarded or to be awarded by the federal government, industry or other
809sources;
810 (5) to provide fellowships, co-ops, high school internships, for which additional
811consideration shall be given to minority students at schools where at least 80 per cent of the
812student population is eligible for free or reduced lunch, college internships, for which additional
813consideration shall be given to minority students enrolled full-time or part-time at a community
814college, loans and grants;
815 (6) to provide workforce training grants to prepare individuals for life sciences careers;
816 (7) to provide funding for development, coordination and marketing of higher education
817programs; and
818 (8) to make qualified grants to certified life sciences companies for site remediation,
819preparation and ancillary infrastructure improvement projects. 40 of 150
820 (d) Proceeds of the fund may be used by the center to fund life sciences initiatives
821including but not limited to:
822 (1) international trade initiatives;
823 (2) qualified grants and equity investments to further workforce development and
824education in the life sciences and to promote a diverse life sciences workforce in the
825commonwealth;
826 (3) activities that facilitate the transfer of technology from the commonwealth's research
827institutions to the commonwealth's life science industries, for productive use by such industries
828and to make targeted investments in proof of concept funding for emerging technologies;
829 (4) a program to promote the research and development of plant-made pharmaceuticals
830and industrial products through field trials, in collaboration with the department of agricultural
831resources;
832 (5) initiatives to promote the research, development, adoption and productive application
833of artificial intelligence within the commonwealth’s life science industries;
834 (6) initiatives to promote health equity, including programs that help to identify and
835address preventable disproportion and differences in the burden of disease, or opportunities to
836achieve optimal health, experienced by populations that have been disadvantaged by their social
837or economic status, geographic location or environment;
838 (7) initiatives to promote the efficient collection, storage and sharing of biological
839samples and health information to assist with research and development of new treatments for
840disease or otherwise improve patient outcomes; 41 of 150
841 (8) initiatives to promote biomanufacturing and supply chain resiliency in the life
842sciences in the commonwealth;
843 (9) initiatives to promote diversity and equity in life sciences entrepreneurship; and
844 (10) a program to make qualified equity investments in early-stage life sciences
845companies and enterprises seeking to raise seed capital; provided, however, that said qualified
846equity investments shall not exceed $250,000 in any 1 enterprise. The center shall not make such
847qualified equity investments unless said investment has been approved by a majority vote of the
848board; the recipient is a life sciences company certified pursuant to section 5; and the center
849finds, to the extent possible, that a definite benefit to the commonwealth's economy may
850reasonably be expected from said qualified investment. In evaluating a request or application for
851funding, the center shall consider whether:
852 (i) the proceeds of the equity investment shall only be used to cover the seed capital
853needs of the enterprise except as hereinafter authorized;
854 (ii) the enterprise has a reasonable chance of success;
855 (iii) the center's participation is necessary to the success of the enterprise because funding
856for the enterprise is unavailable in the traditional capital markets or contingent upon matching
857funds, or because funding has been offered on terms that would substantially hinder the success
858of the enterprise;
859 (iv) the enterprise has reasonable potential to create a substantial amount of primary
860employment in the commonwealth; 42 of 150
861 (v) the enterprise’s principals have made or are prepared to make a substantial financial
862and time commitment to the enterprise; and
863
864 (vi) a reasonable effort has been made to find a professional investor to invest in the
865enterprise and such effort was unsuccessful.
866 (e) The center shall not make a qualified investment pursuant to clause (1) of subsection
867(b) unless:
868 (1) said investment has been approved by a majority vote of the board;
869 (2) the recipient is a certified life sciences company pursuant to section 5 or a project or
870initiative listed in subsection (d);
871 (3) the securities to be purchased are qualified securities;
872 (4) the center finds that there is a reasonable possibility that the center will, at a
873minimum, recoup its initial investment;
874 (5) binding commitments have been made to the center by the enterprise for adequate
875reporting of financial data to the center, which shall include a requirement for an annual or other
876periodic audit of the books of the enterprise, and for such control on the part of the center as the
877board shall consider prudent over the management of the enterprise, to protect the investment of
878the center including the board's right to access, without limitation, financial and other records of
879the enterprise; 43 of 150
880 (6) the center finds, to the extent possible, that a definite benefit to the commonwealth's
881economy may reasonably be expected from said qualified investment; provided, further, that in
882evaluating a request or application for funding, the center shall consider the following:
883 (i) the appropriateness of the project;
884 (ii) whether the project has significant potential to expand employment;
885 (iii) the project’s potential to enhance technological advancements;
886 (iv) the project's potential to lead to a breakthrough medical treatment for a particular
887disease or medical condition;
888 (v) the project's potential for leveraging additional funding or attracting resources to the
889commonwealth;
890 (vi) the project's potential to promote manufacturing in the commonwealth; and
891 (vii) evidence of potential royalty income and contractual means to recapture such
892income for the purposes of this chapter, as the center considers appropriate;
893 (7) to the extent said investment is a capital investment made pursuant to clause (8) of
894subsection (c), the investment has been approved by the secretary of the executive office of
895administration and finance upon request of the center; provided, however, that said request shall
896be submitted to the secretary in writing and shall include, but not be limited to:
897 (i) a description of the project or program to be funded;
898 (ii) the economic benefits to the commonwealth which can reasonably be expected from
899said project or program; 44 of 150
900 (iii) a copy of the proposed contract or other document executing the transaction between
901the center and the recipient of the funds;
902 (iv) a description of the contractual or other legal remedies available to the center upon
903non-performance of the contract or other document executing the transaction by the recipient
904including, but not limited to, any provisions for restitution or reimbursement of the funds
905granted, loaned or otherwise invested in or with the recipient; and
906 (v) any other information as the secretary may determine; and
907 (5) said qualified investment conforms with the rules approved by the board.
908 Said rules shall set the terms and conditions for investments which shall constitute
909qualified investments including, but not limited to, loans, guarantees, loan insurance or
910reinsurance, equity investments, grants awarded pursuant to clause (3) of subsection (c), other
911financing or credit enhancing devices, as established by the center directly or on its own behalf
912or in conjunction with other public instrumentalities, or private institutions or the federal
913government. Said rules shall provide that qualified investments made pursuant to clauses (1) and
914(2) of said subsection (c) shall involve a transaction with the participation of at least 1 at-risk
915private party.
916 Said rules shall establish the terms, procedures, standards and conditions which the center
917shall employ to identify qualified applications, process applications, make investment
918determinations, safeguard the fund, advance the objective of increasing employment
919opportunities, oversee the progress of qualified investments and secure the participation of other
920public instrumentalities, private institutions or the federal government in such qualified
921investments. Said rules shall provide for negotiated intellectual property agreements between the 45 of 150
922center and a qualified investment recipient which shall include the terms and conditions by
923which the fund's support may be reduced or withdrawn.
924 (f) The center may solicit investments by private institutions or investors in the activities
925of the fund and may reach agreements with such private institutions or investors regarding the
926terms of any such investments including, but not limited to, the rights of such investors to
927participate in the income or appropriation of the fund. To further the objective of securing
928investments by private institutions or investors in the activities of the fund pursuant to the
929preceding sentence, the center may develop a proposal creating a separate investment entity
930which shall permit the commingling of the fund's resources with the maximum participation by
931such private institutions or investors in a manner consistent with the public purpose of the fund
932and under the terms and conditions established to protect and preserve the assets of the fund.
933 (g) Copies of the approved rules, and any modifications thereto, shall be submitted to the
934clerks of the house of representatives and the senate, who shall forward the same to the chairs of
935the house and senate committees on ways and means and the chairs of the joint committee on
936economic development and emerging technologies.
937 (h) Qualified investment transactions made by the center pursuant to this section shall
938not, except as specified in this chapter, be subject to chapter 175, or any successor thereto, and
939shall be payable solely from the Massachusetts Life Sciences Breakthrough Fund established by
940this section and shall not constitute a debt or pledge of the full faith and credit of the
941commonwealth, the center or any subdivision of the commonwealth.
942 (i) The center shall not make expenditure from or commitment of the assets of the fund
943including, but not limited to, the making of qualified investments secured by the fund, if 46 of 150
944following the making of said qualified investment, the amount of the fund shall be less than the
945minimum requirement established by the board.
946 SECTION 53. Subsection (a) of section 7 of said chapter 23I, as so appearing, is hereby
947amended by adding the following sentence:- The center may in its discretion transfer funds from
948the Life Sciences Breakthrough Fund established under section 6 to the Dr. Craig C. Mello Small
949Business Equity Investment Fund to advance the purposes of this section.
950 SECTION 54. Subsection (a) of section 8 of said chapter 23I, as so appearing, is hereby
951amended by adding the following sentence:- The center may in its discretion transfer funds from
952the Life Sciences Breakthrough Fund established under section 6 to the Dr. Judah Folkman
953Higher Education Grant Fund to advance the purposes of this section.
954 SECTION 55. Sections 9 and 10 of chapter 23I of the General Laws are hereby repealed.
955 SECTION 56. Section 12 of said chapter 23I is hereby repealed.
956 SECTION 57. Section 15 of said chapter 23I, as appearing in the 2022 Official Edition,
957is hereby amended by striking out, in line 18, the words “October 1” and inserting in place
958thereof the following words:- December 31.
959 SECTION 58. Section 1 of chapter 23J of the General Laws, as so appearing, is hereby
960amended by inserting after the definition of “Clean energy research” the following 3 definitions:-
961 “Climatetech”, clean energy, other advanced and applied technologies that contribute to
962the decarbonization of the economy, reduce and mitigate greenhouse gas emissions or mitigate
963the impacts of climate change through adaptation, resiliency and environmental sustainability. 47 of 150
964 “Climatetech company”, a business corporation, partnership, firm, unincorporated
965association or other entity engaged in research, development, innovation, manufacturing,
966deployment or commercialization of climatetech technologies in the commonwealth and any
967affiliate thereof, which is, or the members of which are, subject to taxation under chapter 62, 63,
96864H or 64I.
969 “Climatetech research”, clean energy research, advanced and applied research in new
970climatetech technologies.
971 SECTION 59. Subsection (a) of section 2 of said chapter 23J, as so appearing, is hereby
972amended by striking out, in the third paragraph, the words “clean energy”, each time they appear,
973and inserting in place thereof the following word:- climatetech.
974 SECTION 60. Said subsection (a) of said section 2 of said chapter 23J, as so appearing, is
975hereby further amended by striking out, in line 32, the word “clean” and inserting in place
976thereof the following word:- climatetech.
977 SECTION 61. Subsections (b) and (e) of said section 2 of said chapter 23J, as so
978appearing, are hereby amended by striking out the words “clean energy”, each time they appear,
979and inserting in place thereof the following word:- climatetech.
980 SECTION 62. Subsection (a) of section 3 of said chapter 23J, as so appearing, is hereby
981amended by striking out the words “clean energy”, each time they appear, and inserting in place
982thereof the following word:- climatetech. 48 of 150
983 SECTION 63. Section 5 of said chapter 23J, as so appearing, is hereby amended by
984striking out the words “clean energy”, each time they appear, and inserting in place thereof the
985following word:- climatetech.
986 SECTION 64. Section 7 of said chapter 23J, as so appearing, is hereby amended by
987striking out the words “clean energy”, each time they appear, and inserting in place thereof the
988following word:- climatetech.
989 SECTION 65. Section 8 of said chapter 23J, as so appearing, is hereby amended by
990striking out the words “clean energy”, each time they appear, and inserting in place thereof the
991following word:- climatetech.
992 SECTION 66. Subsections (b) and (c) of section 9 of said chapter 23J, as so appearing,
993are hereby amended by inserting after the words “renewable energy”, each time they appear, the
994following words:- and climatetech.
995 SECTION 67. Said subsection (c) of said section 9 of said chapter 23J, as so appearing, is
996hereby further amended by inserting after the words “clean energy”, each time they appear, the
997following words:- and climatetech.
998 SECTION 68. Subsection (d) of said section 9 of said chapter 23J, as so appearing, is
999hereby amended by striking out, in lines 78 to 87, clauses (i) through (v), inclusive, and inserting
1000in place thereof the following clauses:-
1001 (i) the growth of the renewable energy-provider and climatetech industry; (ii) the use of
1002renewable energy by electricity customers in the commonwealth; (iii) public education and
1003training regarding renewable energy and climatetech including, but not limited to, promoting 49 of 150
1004programs and investments that lead to pathways toward economic self-sufficiency for low- and
1005moderate-income individuals and communities in the clean energy and climatetech industry; (iv)
1006product and market development; (v) pilot and demonstration projects and other activities
1007designed to increase the use and affordability of renewable energy and climatetech resources by
1008and for consumers in the commonwealth;
1009 SECTION 69. Subsection (e) of said section 9 of said chapter 23J, as so appearing, is
1010hereby amended by inserting after the words “renewable energy”, each time they appear, the
1011following words:- and climatetech.
1012 SECTION 70. Subsection (f) of said section 9 of said chapter 23J, as so appearing, is
1013hereby amended by striking out, in line 123, the word “projects.” and inserting in place thereof
1014the following words:- projects; provided, that climatetech technologies eligible for assistance
1015shall be consistent with the definition of climatetech provided in Section 1 of this chapter.
1016 SECTION 71. Said subsection (f) of said section 9 of said chapter 23J, as so appearing, is
1017hereby further amended by inserting, in line 134, after the words “renewable energy”, the
1018following words:- and climatetech.
1019 SECTION 72. Clause (2) of subsection (b) of section 9A of said chapter 23J, as so
1020appearing, is hereby amended by striking out, in line 24, the words “clean energy” and inserting
1021in place thereof the following word:- climatetech.
1022 SECTION 73. Said subsection (b) of said section 9A of said chapter 23J, as so
1023appearing, is hereby amended by striking out clause (12), and inserting in place thereof the
1024following 3 clauses:- 50 of 150
1025 (12) promote jobs, economic and workforce development through capital grants to
1026companies and governmental entities for the purpose of supporting and stimulating research, and
1027development, innovation, manufacturing, commercialization and deployment of offshore wind in
1028the commonwealth;
1029 (13) provide for the necessary and reasonable administrative and personnel costs of the
1030center or of the executive office of energy and environmental affairs related to administering the
1031fund; and
1032 (14) otherwise further the public purposes set forth in this section.
1033 SECTION 74. Subsection (e) of said section 9A of said chapter 23J, as so appearing, is
1034hereby amended by inserting, in line 132, after the word “energy” the following words:- ,
1035climatetech,.
1036 SECTION 75. Section 10 of said chapter 23J, as so appearing, is hereby amended by
1037striking out the words “clean energy”, each time they appear, and inserting in place thereof the
1038following word:- climatetech.
1039 SECTION 76. Section 13 of said chapter 23J, as so appearing, is hereby amended by
1040striking out the words “clean energy”, each time they appear, and inserting in place thereof the
1041following word:- climatetech.
1042 SECTION 77. Section 15 of said chapter 23J, as so appearing, is hereby amended by
1043striking out the words “clean energy”, each time they appear, and inserting in place thereof the
1044following word:- climatetech. 51 of 150
1045 SECTION 78. Subsection (b) of section 15 of said chapter 23J, as so appearing, is hereby
1046amended by striking out, in lines 47 to 50, inclusive, the words “and (x) providing for the
1047necessary and reasonable administrative and personnel costs of the center or of the executive
1048office of energy and environmental affairs related to administering the fund”, and inserting in
1049place thereof the following 2 clauses:-
1050 (x) promoting jobs, economic and workforce development through capital grants to
1051companies and governmental entities for the purpose of supporting and stimulating research, and
1052development, innovation, manufacturing, commercialization and deployment of climatetech
1053technologies in the commonwealth; and
1054 (xi) providing for the necessary and reasonable administrative and personnel costs of the
1055center or of the executive office of energy and environmental affairs related to administering the
1056fund.
1057 SECTION 79. Said chapter 23J, as so appearing, is hereby further amended by adding the
1058following section:-
1059 Section 16. (a) There shall be established and placed within the center a Massachusetts
1060climatetech industry tax incentive program that shall be administered by the center. The purpose
1061of the program shall be to develop and expand climatetech industry-related employment
1062opportunities in the commonwealth and to promote climatetech related economic development in
1063the commonwealth by supporting and stimulating research, development, innovation,
1064manufacturing and deployment in the climatetech sector. Certified climatetech companies shall
1065be eligible for participation in the program. 52 of 150
1066 (b) The center may, upon a majority vote of the board, certify a climatetech company as a
1067climatetech company upon: (i) the timely receipt, as determined by the center, of a certification
1068proposal supported by independently verifiable information, signed under the pains and penalties
1069of perjury by a person expressly authorized to contract on behalf of the climatetech company and
1070shall include, but not be limited to, an estimate of the projected new state revenue the climatetech
1071company expects to generate during the period for which the company seeks certification,
1072together with a plan that shall include, but not be limited to: (1) precise goals and objectives, by
1073which the climatetech company proposes to achieve the projected new state revenue; (2) an
1074estimate of the number of permanent full-time employees to be hired or retained; (3) an estimate
1075of the year in which the company expects to hire or retain the employees; (4) an estimate of the
1076projected average salaries of said employees; (5) an estimate of the projected taxable income
1077pursuant to chapter 62 generated by said employees; (6) an estimate of the methods by which the
1078company shall obtain new employees and pursue a diverse workforce; and (7) if applicable, an
1079estimate of the company's planned capital investment in the commonwealth; and (ii) findings
1080made by the center, based on the certification proposal, documents submitted therewith and any
1081additional investigation by the center that shall be incorporated in its approval, that: (1) the
1082climatetech company is likely to contribute substantially to research, development, innovation,
1083manufacturing, commercialization or deployment of climatetech in the commonwealth; (2) the
1084climatetech company has a substantial likelihood of meeting all statutory requirements and any
1085other criteria that the center may prescribe including, but not limited to, criteria in the following
1086areas: (A) leveraging additional funding or attracting additional resources to the commonwealth;
1087(B) increasing research, development, innovation, manufacturing, commercialization or
1088deployment of climate technologies within the commonwealth; and (C) creating employment in 53 of 150
1089the commonwealth; and (3) the climatetech company has a substantial likelihood of meeting its
1090state revenue, employment growth and applicable capital investment projections, as specified in
1091the certification proposal, over the period for which it receives benefits.
1092 (c)(1) Certification granted pursuant to subsection (b) shall be valid for 5 years starting
1093with the tax year in which certification is granted. Each certified climatetech company shall file
1094an annual report with the center certifying whether it has met the specific targets established in
1095the proposal pursuant to clause (i) of subsection (b) and, if not, detailing its progress towards
1096those targets.
1097 (2) The certification of a climatetech company may be revoked by the center after an
1098investigation by the center and a determination that the climatetech company is in material
1099noncompliance with its certification proposal; provided, however, that the center shall review
1100said certified climatetech company at least annually. Revocation shall take effect on the first day
1101of the tax year in which the center determines the certified climatetech company to be in material
1102noncompliance. The commissioner of revenue shall, as of the effective date of the revocation,
1103disallow any credits allowed by the original certification of tax benefits under this section. The
1104commissioner of revenue shall issue regulations to establish a process to recapture the value of
1105any credits allowed by the certification under this section. For the purposes of this paragraph,
1106“material noncompliance” shall mean the failure of a certified climatetech company to
1107substantially achieve the new state revenue, job growth and capital investment projections set
1108forth in its certification proposal or any other act, omission or misrepresentation by the certified
1109climatetech company that frustrates the public purpose of the Massachusetts climatetech industry
1110tax incentive program. 54 of 150
1111 (3) Nothing in this subsection shall limit any legal remedies available to the
1112commonwealth against any certified climatetech company.
1113 (d) The center, in consultation with the department of revenue, may annually authorize
1114incentives, including those established in subsections (ee) and (ff) of section 6 of chapter 62,
1115subsection (j) of section 38M of chapter 63, section 38OO of said chapter 63, section 38PP of
1116said chapter 63, section 38QQ of said chapter 63, the second paragraph of subsection (c) of
1117section 42B of said chapter 63 and subsection (yy) of section 6 of chapter 64H that shall not
1118exceed $30,000,000 annually. The center, in consultation with the department of revenue, may
1119limit the incentives to a specific dollar amount or time duration or in any other manner deemed
1120appropriate by the department of revenue; provided, however, that the department of revenue
1121shall only allocate the incentives among certified climatetech companies.
1122 The center, in consultation with the department of revenue, shall provide an estimate to
1123the secretary of administration and finance of the tax cost of extending benefits to a proposed
1124project before certification, as approved by the commissioner of revenue, based on reasonable
1125projections of project activities and costs. Tax incentives shall not be available to a certified
1126climatetech company unless expressly granted by the secretary of administration and finance in
1127writing.
1128 SECTION 80. Section 6 of chapter 23N of the General Laws, as so appearing, is hereby
1129amended by striking out subsection (i) and inserting in place thereof the following subsection:-
1130 (i) Applications for operator licenses are public records under section 10 of chapter 66;
1131provided, however, that trade secrets, competitively sensitive information or other proprietary
1132information provided in the course of an application to the commission under this chapter, the 55 of 150
1133disclosure of which would place the applicant or licensee at a competitive disadvantage, may be
1134withheld from disclosure under said section 10 of said chapter 66 at the commission's discretion.
1135 SECTION 81. Section 17 of said chapter 23N of the General Laws, as so appearing, is
1136hereby amended in paragraph (2) by striking the figure “17.5” ad inserting in place thereof the
1137following:- “16.5”.
1138 SECTION 82. Said section 17 of said chapter 23N, as so appearing, is hereby further
1139amended in paragraph (3) by striking the figure “27.5” and inserting in place thereof the
1140following:- “25.5”.
1141 SECTION 83. Said section 17 of said chapter 23N, as so appearing, is hereby further
1142amended in paragraph (4) by striking the figure “1” and inserting in place thereof the following:-
1143“4”.
1144 SECTION 84. Section 18 of said chapter 23N, as most recently amended by section 137
1145of chapter 7 of the acts of 2023, is hereby further amended by striking out subsection (b) and
1146inserting in place thereof the following subsection:-
1147 (b) The fund shall be administered by the secretary of economic development. Money in
1148the fund shall be competitively granted pursuant to existing workforce development programs
1149that develop and strengthen workforce opportunities for low-income communities or vulnerable
1150youth and young adults in the commonwealth, including providing opportunities and strategies to
1151promote stable employment and wage growth, or competitively granted to eligible recipients
1152described in subsection (c). 56 of 150
1153 SECTION 85. Section 18 of said chapter 23N is hereby amended by striking out clause
1154(c), and inserting in place thereof the following clause:-
1155 (c) Eligible grant recipients shall provide opportunities which: (i) target at risk youth,
1156including resources to empower youth to succeed in the workforce; (ii) provide job skills
1157trainings, including programs offering trainings in multiple languages and areas for development,
1158including education and hands on skills; (iii) provide job skills trainings, including education and
1159hands on skills for individuals with intellectual, developmental, or physical disabilities; (iv)
1160promote adult literacy, including strategies to master reading and writing and providing digital
1161formats to increase accessibility; (v) provide English language learning programs to promote
1162access to the workforce; or (vi) facilitate work permits, professional credentialing or other
1163workforce opportunities for non-citizens permanently residing under color of law or otherwise
1164lawfully present in the commonwealth. The secretary of economic development shall establish
1165criteria to evaluate applications for the grant program; provided, that the criteria shall include,
1166but shall not be limited to, at risk populations; provided further, that preference shall be given to
1167eligible grant recipients providing opportunities for individuals who meet at least 2 of the
1168following: (i) is under 30 years of age; (ii) is a victim of violence; (iii) is over 18 years of age
1169and does not have a high school diploma; (iv) has been convicted of a felony; (v) has been
1170unemployed or has had a family income below 250 per cent of the federal poverty level for not
1171less than 6 months; (vi) lives in a census tract where over 20 per cent of the populations fall
1172below the federal poverty line; (vii) is an immigrant, refugee or person of color; or (vii) is an
1173individual with an intellectual, developmental, or physical disability. 57 of 150
1174 SECTION 86. Section 19 of said chapter 23N, as amended by section 13 of chapter 2 of
1175the Acts of 2023, is hereby further amended by striking out, in line 58, the word “and” the
1176second time it appears.
1177 SECTION 87. Said section 19 of said chapter 23N, as so appearing, is hereby further
1178amended in paragraph (3) by inserting at the end thereof the following:-
1179 “; and
1180 (4) For a transfer to the State Athletic Commission Fund established pursuant to section
11812AAAA of chapter 29 for the purpose of rebalancing any lost revenue from licensing fees
1182waived in accordance with section 24 of chapter 23O”.
1183 SECTION 88. The General Laws, as appearing in the 2022 Official Edition, are hereby
1184amended by inserting after chapter 23N the following new chapter:-
1185 Chapter 23O. The Massachusetts State Athletic Commission
1186 Section 1. Definitions.
1187 As used in this chapter, the following words shall have the following meanings unless the
1188context clearly requires otherwise:
1189 “Affiliate”, a person who directly or indirectly controls, or is controlled by, or is under
1190common control with, a specified person.
1191 “Boxing”, the art of attack and defense with gloved fists practiced as a sport limited to
1192legal blows above the waist and on the front or sides of the opponent. 58 of 150
1193 “Business”, a corporation, sole proprietorship, partnership, limited liability company or
1194any other organization formed for the purpose of carrying on a commercial enterprise.
1195 “Chair”, the chair of the commission.
1196 “Combat sports background”, a minimum of 10 years of documented experience in
1197professional unarmed combative sports including, but not limited to: (i) a professional
1198combatant, (ii) a licensed promoter, (iii) a licensed manager, (iv) a licensed referee, (v) a
1199licensed judge or (vi) regulator.
1200 “Commission”, the Massachusetts state athletic commission established in section 2.
1201 “Executive director”, the executive director of the Massachusetts state athletic
1202commission.
1203 “Kickboxing”, a form of competition in which a person delivers blows with any part of
1204the arm below the shoulder, including the hand and any part of the leg below the hip, including
1205the foot.
1206 “Mixed martial arts”, any form of unarmed combat involving the use of a combination of
1207techniques including, but not limited to, grappling, kicking and striking, commonly associated
1208with boxing, kickboxing, wrestling and various disciplines of the martial arts including, but not
1209limited to, karate, kung fu, tae kwon-do, Jiu-Jitsu or any combination thereof.
1210 “Person”, an individual, corporation, association, operation, firm, partnership, trust or
1211other form of business association. 59 of 150
1212 “Toughman”, a boxing or unarmed combative sporting match or exhibition in which
1213combatants do not qualify for licensure by the commission as a professional combatant or for
1214amateur status by a commission-approved amateur organization.
1215 “Unarmed combative sport”, any form of competition in which a blow is usually struck
1216which may reasonably be expected to inflict injury and no weapon is used; provided, however,
1217that “unarmed combative sport” shall not include professional wrestling.
1218 “Youth sport”, any organized physical activity or athletic or sporting event in which the
1219team or contestants are predominantly under the age of 18; provided, however, that “youth
1220sports” shall not include, for the purposes of this chapter, any athletic or sporting event subject to
1221the rules and regulations promulgated by the Massachusetts Interscholastic Athletic Association,
1222Middle Level Athletic Committee of the Massachusetts School Administrators Association,
1223National Collegiate Athletic Association or other governing body as determined by the
1224commission.
1225 “Youth sports background”, expertise in general athletics and youth sports; provided,
1226however, that relevant experience may include, but not be limited to: (i) a prior role as athletic
1227director in an educational setting or as program director of a youth sports program, or (ii)
1228significant academic study in physical education or youth development.
1229 As described in the specific provisions of the act, whether referring to a professional or
1230amateur contest or match, the terms “contest” and “match” are synonymous, may be used
1231interchangeably, include boxing, kickboxing and martial arts exhibitions, and mean a fight,
1232prizefight, boxing contest, pugilistic contest, kickboxing contest, martial arts contest or sparring
1233match, between two or more persons, where full contact is used or intended that may result or is 60 of 150
1234intended to result in physical harm to the opponent. An amateur contest or match includes a
1235contest or match where full contact is used, even if unintentionally, but does not include light
1236contact karate, tae kwon do, judo or any other light contact martial arts as approved by the
1237commission and recognized by the International Olympic Committee as an Olympic sport.
1238 Section 2. Massachusetts state athletic commission; duty, qualification, term and
1239compensation of commissioners; divisions; executive leadership.
1240 (a) There shall be a Massachusetts state athletic commission which shall consist of 5
1241commissioners to be appointed by the governor, at least 1 of whom shall have a combat sports
1242background in the sport of boxing, at least 1 of whom shall have a combat sports background in
1243the sport of mixed martial arts, muay thai or kickboxing and at least 2 of whom shall have a
1244youth sports background. The governor shall designate the chair of the commission.
1245 (b) (1) Each commissioner shall serve for a term of 3 years or until a successor is
1246appointed and shall be eligible for reappointment. A person appointed to fill a vacancy in the
1247office of a commissioner shall be appointed in a like manner and shall serve for only the
1248unexpired term of such commissioner. The governor may remove a commissioner if the
1249commissioner: (i) is guilty of malfeasance, misfeasance or unethical conduct in office; (ii)
1250substantially neglects the duties of a commissioner; (iii) is unable to discharge the powers and
1251duties of the commissioner’s office; or (iv) commits gross misconduct; provided, however, that
1252such removal shall only occur following an investigation by the governor, which may be initiated
1253by any complaint or unfavorable report the governor or the division receives regarding claims of
1254improper behavior by any commission member. 61 of 150
1255 (2) The commission membership of a person appointed to the commission shall be
1256considered vacant, and the governor shall appoint a successor in like manner in accordance with
1257subsection (a) should a commission member be absent, without justification, for more than 50
1258percent of the commission’s meetings during a single calendar year. The commission shall, by
1259rule, define what constitutes excused and unexcused absences.
1260 (c) Three commissioners shall constitute a quorum and the affirmative vote of 3
1261commissioners shall be required for an action of the commission; provided, however, that the
1262affirmative vote of at least 1 commissioner with a youth sports background shall be required for
1263any action of the commission with regard to the youth sports division. The chair or 3 members of
1264the commission may call a meeting; provided, however, that notice of all meetings shall be given
1265to each commissioner and to other persons who request such notice. The commission shall adopt
1266regulations establishing procedures, which may include electronic communications, by which a
1267request to receive notice shall be made and the method by which timely notice may be given.
1268 (d) Except as provided in subsection (e), commissioners shall not be compensated for
1269their services to said commission.
1270 (e) Commissioners shall receive compensation for traveling expenses necessarily
1271incurred in the performance of their duties and shall be allowed such sums for clerical assistance
1272as the commission may approve; provided, however, that the commission may designate 1 or
1273more employees to represent the commission at any match or exhibited held under this chapter;
1274provided further, that no deputy shall be assigned to regulate any event, match, exhibition or
1275sparring under the authority or jurisdiction of the commission who, within the preceding 12
1276months, has not received a commission-approved formal training, at which the laws and rules of 62 of 150
1277the commission and related issues have been discussed; provided further, that the commission
1278may approve that such employee receives compensation for travel and incidental expenses
1279necessarily incurred in the discharge of their duties; and provided further, that the commission
1280shall establish a comprehensive employee accountability and internal control system that closely
1281aligns with the human resources division’s rules and policies established pursuant to section 28
1282of chapter 7 for employees and managers not subject to collective bargaining under chapter 150E
1283which takes into account rates set by the United States General Services Administration for
1284similar services when determining the maximum reimbursable rate for such travel and incidental
1285expenses.
1286 (f) The commission shall annually elect 1 of its members to serve as secretary and 1 of its
1287members to serve as treasurer. The secretary shall keep a record of the proceedings of the
1288commission and shall be the custodian and keeper of the records of all books, documents and
1289papers filed by the commission and of its minute book. The secretary shall cause copies to be
1290made of all minutes and other records and documents of the commission and shall certify that
1291such copies are true copies, and all persons dealing with the commission may rely upon such
1292certification. No funds shall be transferred by the commission without the approval of the
1293commission and the signature of the treasurer.
1294 (g) The chair shall have and exercise supervision and control over all the affairs of the
1295commission. The chair shall preside at all hearings at which the chair is present and shall
1296designate a commissioner to act as chair in the chair’s absence. To promote efficiency in
1297administration, the chair shall, from time to time, make such division or re-division of the work
1298of the commission among the commissioners as the chair deems expedient. 63 of 150
1299 (h) All of the commissioners shall, if so directed by the chair, participate in the hearing
1300and decision of any matter before the commission; provided, however, that at least 2
1301commissioners shall participate in the hearing and decision of matters other than those of formal
1302or administrative character coming before the commission; provided further, that at least 1
1303commissioner with a youth sports background shall participate in any such matters concerning
1304youth sports; and provided further, that any such matter may be heard, examined and
1305investigated by an employee of the commission designed and assigned by the chair, with the
1306concurrence of 1 other commissioner. Such employee shall make a report in writing relative to
1307the hearing, examination and investigation of every such matter to the commission for its
1308decision. For the purposes of hearing, examining and investigating any such matter, such
1309employee shall have all of the powers conferred upon a commissioner by this section. For each
1310hearing, the concurrence of a majority of the commissions participating in the decision shall be
1311necessary.
1312 (i) The commission shall appoint an executive director. The executive director shall serve
1313at the pleasure of the commission, shall receive such salary as may be determined by the
1314commission, and shall devote full time and attention to the duties of the office. The executive
1315director shall be a person with skill and experience in management and shall be the executive and
1316administrative head of the commission. The executive director shall be responsible for
1317administering and enforcing the provisions of law relative to the commission and to each
1318administrative unit thereof and shall serve as the commission’s liaison to the governor and
1319general court.
1320 (j) The executive director may, from time to time and subject to the approval of the
1321commission, establish within the commission such administrative units as may be necessary for 64 of 150
1322the efficient and economical administration of the commission and, when necessary for such
1323purpose, may abolish any such administrative unit or may merge any 2 or more units; provided,
1324however, that the commission shall at all times retain a division of combat sports responsible for
1325discharging the duties of sections 4 to 22, inclusive, and a division of youth sports responsible
1326for discharging the duties of section 23. The executive director shall prepare and keep current a
1327plan of organization of the commission, of the assignment of its functions to its various
1328administrative units, office and employees and of the place at which and the methods by which
1329the public may receive information or make requests. A current copy of the plan of organization
1330shall be kept on file with the state secretary and in the office of the secretary of administration
1331and finance.
1332 (k) The executive director shall appoint and employ the following positions; provided,
1333however, that at the discretion of the commission a singular person may concurrently fulfill one
1334or more of the following roles:
1335 (i) General counsel, who shall provide legal advice, ensure adherence to all applicable
1336general and special laws and represent the commission in legal proceedings;
1337 (ii) A compliance officer, who shall monitor adherence to any applicable state regulations
1338at all events licensed by the commission, collaborate with promoters and ensure that events align
1339with licensing agreements entered into under this chapter; provided, however, that the
1340compliance officer shall have a combat sports background or experience in regulatory roles
1341within athletics; 65 of 150
1342 (iii) A chief of communications and economic development, who shall prioritize national
1343promotion, venue support, strategic partnerships, public relations, economic impact analysis,
1344community development or any duties as may be assigned by the executive director;
1345 (iv) A chief of the combat sports division, who shall have a combat sports background in
1346the commonwealth; and
1347 (v) A chief of the youth sports division, who shall have a youth sports background in the
1348commonwealth.
1349 (l) The executive director may, subject to the approval of the commission, employ
1350additional employees, consultants, agents and advisors and shall attend meetings of the
1351commission. In the case of an absence of vacancy in the office of the executive director or in the
1352case of disability as determined by the commission, the commission may designate an active
1353executive director to serve as executive director until the vacancy is filled or the absence or
1354disability ceases. The acting executive director shall have all of the powers and duties of the
1355executive director and shall have similar qualification as the executive director.
1356 (m) The executive director may appoint such persons as the executive director shall
1357consider necessary to perform the functions of the commission; provided, however, that chapter
135831 and section 9A of chapter 30 shall not apply to commission employees. If an employee
1359serving in a position which is classified under said chapter 31 or in which an employee has
1360tenure by reason of said section 9A of said chapter 30 shall be appointed to a position within the
1361commission which is not subject to said chapter 31, the employee shall, upon termination of
1362service in such position, be restored to the position which the employee held immediately prior
1363to such appointment; provided however, that the employee’s service in such position shall be 66 of 150
1364determined by the civil service commission in accordance with the standards applied by that
1365commission in administering said section 9A of said chapter 30 and without loss of seniority,
1366retirement or other rights to which uninterrupted service in such prior position would have
1367entitled such employee. During the period of such appointment, each person so appointed from a
1368position in the classified civil service shall be eligible to take any competitive promotional
1369examination for which such person would otherwise have been eligible. Employees of the
1370commission, including employees working in the bureau, shall be classified as group 1 pursuant
1371to paragraph (g) of subdivision (2) of section 3 of chapter 32.
1372 (n) (1) The commission shall require a prospective employee to: (i) submit an application
1373and a personal disclosure on a form prescribed by the commission which shall include a
1374complete criminal history, including convictions and current charges for all felonies and
1375misdemeanors; (ii) undergo testing which detects the presence of illegal substances in the body;
1376(iii) provide fingerprints and a photograph consistent with standards adopted by the state police;
1377and (iv) provide authorization for the commission to conduct a background check. The
1378commission shall verify the identification, employment and education of each prospective
1379employee, including: (i) legal name, including any alias; (ii) all secondary and post-secondary
1380educational institutions attended regardless of graduation status; and (iii) employment history.
1381 (2) The commission shall not hire a prospective employee if the prospective employee
1382has: (i) been convicted of any felony or misdemeanor involving a minor; (ii) had prior
1383involvement with any violation of the provisions of chapters 23K or 23N; (iii) been dismissed
1384from prior employment for gross misconduct or incompetence; or (iv) intentionally made a false
1385statement concerning a material fact in connection with the prospective employee’s application
1386to the commission. If an employee is charged with a felony or misdemeanor while employed by 67 of 150
1387the commission, the commission shall suspend the employee, with or without pay, and may
1388terminate employment with the commission upon conviction if, in the discretion of the
1389commission, the offense for which the employee has been convicted bears a close relationship to
1390the duties and responsibilities of the position held with the commission.
1391 (o) Chapters 268A and 268B shall apply to the commissioners and to employees of the
1392commission; provided, however, that the commission shall establish a code of ethics for all
1393members and employees that shall be at least as restrictive as said chapters 268A and 268B. A
1394copy of the code shall be filed with the state ethics commission. The code shall include
1395provisions reasonably necessary to carry out the purposes of this chapter and any other laws
1396subject to the jurisdiction of the commission including, but not limited to: (i) prohibiting the
1397receipt of gifts by commissioners and employees from any combat sports or youth sports
1398licensee, affiliate or other person or entity subject to the jurisdiction of the commission; (ii)
1399prohibiting the participation by commissioners and employees in a particular matter as defined in
1400section 1 of said chapter 268A that affects the financial interest of a relative within the third
1401degree of consanguinity or a person with whom such commissioner or employee has a significant
1402relationship as defined in the code; and (iii) providing for recusal of a commissioner in any
1403decision of the commission due to a potential or perceived conflict of interest; provided,
1404however, that a commissioner’s or employee’s involvement with a youth sports team or
1405organization shall not be cause for a conflict of interest if said commissioner or employee is
1406involved solely as the parent of an athlete, a volunteer coach, or a volunteer trainer; and provided
1407further, that any such relationship shall be disclosed to the state ethics commission.
1408 (p) No employee of the commission shall pursue any other business or occupation or
1409other gainful employment outside of the commission without the prior written approval of the 68 of 150
1410commission that such employment will not interfere or be in conflict with the employee’s duties
1411to the commission.
1412 (q) No commissioner shall hold a direct or indirect interest in, or be employed by, a
1413person licensed by the commission for a period of 3 years after the termination of employment
1414with the commission.
1415 (r) No employee of the commission shall acquire an interest in, or accept employment
1416with, a person licensed by the commission for a period of 1 year after the termination of
1417employment with the commission.
1418 (s) The commissioners and those employees holding major policymaking positions shall
1419be sworn to the faithful performance of their official duties. The commissioners and those
1420employees holding major policymaking positions shall: (i) conduct themselves in a manner so as
1421to render decisions that are fair and impartial and in the public interest; (ii) avoid impropriety and
1422the appearance of impropriety in all matters under their jurisdiction; (iii) avoid all prohibited
1423communications; (iv) require staff and personnel subject to their direction and control to observe
1424the same standards of fidelity and diligence; (v) disqualify themselves from proceedings in
1425which their impartiality might reasonably be questioned; and (vi) refrain from financial or
1426business dealings which would tend to reflect adversely on impartiality.
1427 (t) Neither the commission nor any of its officers, agents, employees, consultants or
1428advisors shall be subject to sections 9A, 45, 46 and 52 of chapter 30, chapter 31 or to chapter 200
1429of the acts of 1976.
1430 (u) The Massachusetts state athletic commission shall be a commission for the purposes
1431of section 3 of chapter 12. 69 of 150
1432 Section 3. Powers of the commission.
1433 The commission shall have all powers necessary or convenient to carry out and effectuate
1434its purposes including, but not limited to, the power to:
1435 (1) appoint officers and hire employees;
1436 (2) establish, and from time to time amend, a plan of organization that it considers
1437expedient;
1438 (3) execute all instruments necessary or convenient for accomplishing the purposes of
1439this chapter;
1440 (4) enter into agreements or other transactions with a person, including, but not limited
1441to, a public entity or other governmental instrumentality or authority in connection with its
1442powers and duties under this chapter;
1443 (5) appear on its own behalf before boards, commissions, departments or other agencies
1444of municipal, state or federal government;
1445 (6) apply for and accept subventions, grants, loans, advances and contributions of money,
1446property, labor or other things of value from any source, to be held, used and applied for its
1447purposes;
1448 (7) provide and pay for advisory services and technical assistance that may be necessary
1449in its judgment to carry out this chapter and fix the compensation of persons providing such
1450services or assistance; 70 of 150
1451 (8) prepare, publish and distribute, with or without charge as the commission may
1452determine, such studies, reports, bulletins and other materials as the commission considers
1453appropriate;
1454 (9) require an applicant for a position which requires a license under this chapter to apply
1455for such license and approve or disapprove any such application or other transactions, events and
1456processes as provided in this chapter;
1457 (10) deny an application or limit, condition, restrict, revoke or suspend a license,
1458registration, finding of suitability or approval, or fine a person licensed, registered, found
1459suitable or approved for any cause that the commission deems reasonable;
1460 (11) gather facts and information applicable to the commission’s obligation to issue,
1461suspend or revoke licenses, work permits or registrations for: (i) a violation of this chapter or any
1462regulation adopted by the commission; (ii) willfully violating an order of the commission
1463directed to a licensee; (iii) the conviction of a criminal offense; or (iv) the violation of any other
1464offense which would disqualify such a licensee from holding a license, work permit or
1465registration;
1466 (12) conduct investigations into the qualifications of all applicants for employment by the
1467commission and by any regulated entity and all applications for licensure;
1468 (13) request and receive from the state police, the criminal history systems board or other
1469criminal justice agencies including, but not limited to, the Federal Bureau of Investigation and
1470the Internal Revenue Service, such criminal offender record information relating to criminal and
1471background investigations as necessary for the purpose of evaluating employees of, and 71 of 150
1472applicants for employment by, the commission and any regulated entity, and evaluating licensees
1473and applicants for licensure under this chapter;
1474 (14) levy and collect assessments, fees and fines and impose penalties and sanctions for a
1475violation of this chapter or any regulations promulgating by the commission;
1476 (15) collect taxes and fees under this chapter;
1477 (16) restrict, suspend or revoke licenses issued under this chapter;
1478 (17) conduct adjudicatory proceedings and promulgate regulations in accordance with
1479chapter 30A;
1480 (18) refer cases for criminal prosecution to the appropriate federal, state or local
1481resources;
1482 (19) issue subpoenas and compel the attendance of witnesses at any place within the
1483commonwealth, administer oaths and require testimony under oath before the commission in the
1484course of an investigation or hearing conducted under this chapter;
1485 (20) maintain an official internet website for the commission;
1486 (21) adopt, amend or repeal regulations for the implementation, administration and
1487enforcement of this chapter; and
1488 (22) act as trustees for the Boxers’ Fund established in section 2AAAA½ of chapter 29
1489and the State Athletic Commission Fund established in section 2AAAA of said chapter 29.
1490 Section 4. Necessity of license to hold boxing, kickboxing, mixed martial arts or other
1491unarmed combative sporting event or sparring match or exhibition. 72 of 150
1492 (a) No boxing, kickboxing, mixed martial arts or other unarmed combative sporting event
1493or sparring match or exhibition for a prize or purse, or at which an admission fee is charged,
1494either directly or indirectly, in the form of dues or otherwise, whether professional or amateur,
1495shall take place or be conducted except in accordance with a license granted as hereinafter
1496provided by the commission. Applications for a license shall be accompanied by the fee, as
1497established annually the commissioner of administration and finance pursuant to section 3B of
1498chapter 7, which may take into consideration the population of the city or town or the seating
1499capacity of the building or place in which the match or exhibition is to be held; provided,
1500however, that a license, the fee for which is established on the basis of seating capacity of a
1501building or place as aforesaid, shall be exercised only in such building or place. Toughman or
1502similar type matches or exhibitions shall be prohibited. In the case of exhibitions or bouts held in
1503accordance with the rules and regulations of amateur organizations as may be approved by the
1504commission, the commission may issue special licenses without the requirement of a bond as
1505provided in section 6 or payment of the annual fee.
1506 (b) Any persons holding, conducting, promoting or participating in a match or exhibition
1507held without a license, as provided in section 5, or a toughman or similar type match or
1508exhibition, shall be punished by imprisonment in the house of corrections for not more than 3
1509months or by a fine of not more than $10,000, or both such fine and imprisonment.
1510 (c) The commission has the sole direction, management, control of and jurisdiction over
1511all amateur combat sporting events, matches and exhibitions conducted, held or given within the
1512commonwealth, including jurisdiction over all forms and combinations of forms of full contact
1513mixed martial arts, boxing and all other unarmed combative sport contests, including all events
1514involving participants 18 years of age or younger. In the case of a youth sport under this section, 73 of 150
1515the commission may, at its discretion, issue a special license without the requirement of a bond
1516as provided in section 6 or payment of the annual fee.
1517 (d) A license may be granted to an applicant under this chapter, notwithstanding the
1518social security number requirements of section 13A of chapter 30A; provided, however, that the
1519applicant provides a form of identification sufficient to identify the applicant.
1520 Section 5. Issuance and term of license; revocation of license; issuance of license for
1521toughman competition prohibited.
1522 In accordance with this chapter, the commission may issue licenses to conduct boxing,
1523kickboxing, mixed martial arts or other unarmed combative sporting events, sparring matches
1524and exhibitions. The license shall be valid only for the date approved by the commission. The
1525commission may revoke the license at any time in the interest of public safety. No license shall
1526be issued for a toughman competition or similar event.
1527 Section 6. Bond
1528 Except as otherwise provided in subsections (a) and (c) of section 4, no license as
1529aforesaid shall be granted unless the licensee has executed and filed with the commission a bond
1530in a penal sum of $50,000, with such surety or sureties as shall be satisfactory to the commission,
1531running to the commission, conditioned upon the payment to the commonwealth of the sums
1532mentioned in section 15, and upon faithful compliance by the licensee with the provisions of this
1533chapter, the rules and regulations of the commission and with such other laws of the
1534commonwealth and may be applicable to anything done by the licensee in pursuance of the
1535license. The commission may enforce the terms of the bond for the use and benefit of any person
1536who may suffer loss by reason of the failure by the licensee to carry out terms of the bout 74 of 150
1537agreement or due to acts of the licensee determined to be detrimental to combat sports. The bond
1538shall also provide for a forfeiture to the commonwealth, recoverable at the suit of the attorney
1539general, of each sum, not exceeding $10,000, as may be stipulated in the bond for each case of
1540non-compliance.
1541 Section 7. Licenses for physician, promoter, referee, judge, timekeeper, professional
1542boxer, kickboxer, mixed martial arts contestant or other unarmed combative sport contestant, or a
1543manager, trainer or second of such a contestant; fees.
1544 No person shall act, directly or indirectly, as a physician, promoter, referee, judge,
1545timekeeper, professional boxer, kickboxer, mixed martial arts contestant or other unarmed
1546combative sport contestant, or as a manager, trainer or second of such a contestant, at a match or
1547exhibition or as a matchmaker therefore, unless licensed by the commission upon receipt of the
1548classified fee to be determined annually by the commissioner of administration and finance
1549under section 3B of chapter 7. The commission shall set minimum requirements for licensure
1550based upon skill or other fundamental prerequisites deemed necessary to adequately and safely
1551execute the functions of the respective position. The commission may refuse to license any
1552individual who does not meet those requirements or whose safety and well-being it determines
1553will be put at substantial risk by engaging in their respective position. Whoever acts in such
1554capacity, without being so license shall be punished by a fine of not more than $10,000. Any
1555official who desires to officiate without charge at amateur boxing or sparring matching or
1556exhibitions shall be licensed without charge. In accordance with section 12, the commission may
1557license an individual who is under 18 years of age without charge. 75 of 150
1558 Section 8. Amateur boxing, mixed martial arts or other unarmed combative sporting
1559events, sparring matches and exhibitions; acknowledgment of rules and regulations of amateur
1560governing body; licensing of amateur referees, judges and officials; limitation on number and
1561timing of competitions; gloves.
1562 (a) This section shall apply to all amateur boxing, wrestling and full contact martial arts
1563contests.
1564 (b) Notwithstanding section 9, the commission shall, in the conduct of all amateur
1565boxing, mixed martial arts or other unarmed combative sporting events, sparring matches and
1566exhibitions sanctioned by the national governing body and its local affiliate which are appointed
1567and recognized by the United States Olympic Committee for such purposes, acknowledge and
1568follow the rules and regulations of the amateur governing bodies.
1569 (c) No amateur match which is subject to section 4 shall be held unless it is licensed by
1570the commission and sanctioned and supervised by an amateur sanctioning organization approved
1571by the commission.
1572 (d) The commission shall recognize and license, upon receipt of the classified fee to be
1573determined annually by the commissioner of administration and finance of section 3B of chapter
15747, the amateur referees, judges and other amateur officials assigned to the amateur matches or
1575exhibitions by the amateur governing bodies and certified under their rules and regulations.
1576 (e) The commission shall cooperate fully with the amateur boxing governing bodies to
1577assure that amateur boxers are eligible to participate and compete for selection to the United
1578States Olympic boxing team. 76 of 150
1579 (f) No contestant in amateur boxing shall compete in more than 2 tournaments in any 7-
1580day period, nor shall the contestant participate in more than 3 contests in a period of 13 hours.
1581All amateur boxing or sparring matches or exhibitions shall terminate not later than 12:30 a.m.
1582on the day following the start of the match.
1583 (g) During a contest, contestants in amateur boxing or kickboxing matches or exhibitions
1584shall wear gloves weighing at least 8 ounces each unless otherwise authorized by the amateur
1585boxing governing body. During a contest, contestants in amateur mixed martial arts and other
1586unarmed combative sport matches or exhibitions shall wear gloves weighing at least 4 ounces
1587each unless otherwise authorized by the amateur governing body.
1588 (h) The commission may authorize one or more nonprofit boxing, mixed martial arts or
1589other unarmed combative sports clubs, athletic associations, organizations or sanctioning bodies,
1590upon approval of its bylaws, to administer contests, events, sparring matches and exhibitions,
1591and may, therefore, waive direct commission application of laws and rules, including licensure,
1592subject to the commission’s affirmative finding that the standards and enforcement of similar
1593rules by a club or organization meet or exceed the safety and fairness standards of the
1594commission. The commission shall review the performance of any such club, organization, or
1595sanctioning body annually, and the commission, at its discretion, may rescind previously
1596approved authorization of a nonprofit boxing, wrestling or martial arts club, organization or
1597sanctioning body to administer its rules for boxing, mixed martial arts or other unarmed
1598combative sports contests, events, sparring matches and exhibitions. The commission has the
1599right to have present without charge or restriction such representatives as are necessary to obtain
1600compliance with this section and may require any additional notices and reports it deems
1601necessary to enforce the provisions of this section. 77 of 150
1602 Section 9. Necessity of referee and judges; power and duties; vote; decision; forfeitures;
1603fees of officials; payment
1604 (a) At every boxing, kickboxing, mixed martial arts or other unarmed combative sporting
1605event, sparring match or exhibition there shall be in attendance a referee, duly licensed under this
1606section and sections 7 and 8. There shall also be in attendance at least 3 duly-licensed judges,
1607each of whom shall, at the termination of a match or exhibition, vote for the contestant in whose
1608favor the decision should, in their opinion, be rendered or, for a draw if, in their opinion, neither
1609contestant is entitled to a decision in their favor and the decision shall be rendered in favor of the
1610contestant receiving a majority of the votes or, if neither receives a majority as aforementioned, a
1611decision of a draw shall be rendered. Upon the rendering of a decision, the vote of each judge
1612shall be announced from the ring. The referee shall have full power to stop the match or
1613exhibition whenever they deem it advisable because of the physical condition of a contestant or
1614when 1 contestant is clearly outclassed by their opponent or for other sufficient reason. The fees
1615of the referee and other licensed officials shall be fixed by the commission and shall be paid by
1616the licensed organization prior to the match or exhibition.
1617 (b) The commission shall set forth rules and regulations for contracts between a manager
1618and an unarmed combatant and contracts between a promoter and an unarmed combatant. An
1619unarmed combatant may not enter into a contract with a manager or a promoter unless it is filed
1620with the commission prior to a scheduled contest in an amount of time set forth by the
1621commission. The commission shall only honor a contract that is executed and notarized on a
1622form provided by the commission, unless the terms of the contract comply with the requirements
1623set forth by the commission; provided, that the commission shall have the authority to, at its
1624discretion, invalidate, enforce, mediate or modify all such contracts. 78 of 150
1625 (c) The commission shall be the sole arbiter of a breach of contract and may establish
1626rules governing breach of contract dispute resolution. If during a contest, a contestant is believed
1627to not be competing in good faith, a member of the commission or their designee shall withhold
1628any prize, remuneration or purse until a hearing can be held. The commission shall at a hearing
1629following the contest declare forfeited any prize, remuneration or purse or any part thereof,
1630belonging to a contestant if, in the judgment of a majority of the commissioners, after
1631consultation with the judges and the referee, the contestant was not competing in good faith.
1632 (d) Whoever violates any provision of this chapter or who conducts themselves at any
1633time or place in a manner which is deemed by the commission to reflect discredit to any unarmed
1634combative sports, may have their license revoked and fined, suspended or otherwise disciplined
1635in such manner as the commission may direct.
1636 Section 10. Necessity of physician; duties; qualifications; fees; certificate of contestant’s
1637fitness
1638 At any boxing, kickboxing, mixed martial arts or other unarmed combative sporting
1639event, sparring match or exhibition there shall be in attendance at least 1 duly licensed physician,
1640whose duty it shall be to observe the physical condition of the contestants and advise the referee
1641or judges with regard thereto. A competent physician who has at least 3 years of experience as a
1642medical practitioners may be licensed. No contestant shall be allowed to enter the ring unless a
1643physician licensed under this section and section 7 certifies in writing that the contestant is
1644physically fit to engage in the proposed contest. The physician’s fee, as fixed by the commission,
1645shall be paid by the licensee conducting the match or exhibition. 79 of 150
1646 Section 11. Number and time of rounds; frequency of tournaments or contests; gloves;
1647protective devices
1648 No boxing, kickboxing or other unarmed combative sporting match or exhibition shall
1649exceed 10 rounds; provided, however, if a match is to determine a championship, it may exceed
1650the round limits with the prior approval of the commission. No mixed martial arts match or
1651exhibition shall exceed 3 rounds; provided, however, if a match is to determine a championship,
1652it may exceed the round limits with the prior approval of the commission. No round in a boxing,
1653kickboxing or other unarmed combative sporting match or exhibition shall exceed 3 minutes. No
1654round in a mixed martial arts match or exhibition shall exceed 5 minutes. No contestant in a
1655professional match or exhibition shall participate in more than 10 rounds unless otherwise
1656authorized by the commission, as the case may be, during a 72-hour period. During a contest,
1657contestants in professional boxing and kickboxing matches or exhibitions shall wear gloves
1658weighing at least 8 ounces each unless otherwise authorized by the commission. During a
1659contest, contestants in mixed martial arts and other unarmed combative sporting events, matches
1660or exhibitions shall wear gloves weighing at least 4 ounces each unless otherwise authorized by
1661the commission. Every contestant participating in boxing, kickboxing, mixed martial arts or
1662other unarmed combative sporting event or exhibition shall be required to wear standard
1663protective devices as outlined by regulation by the commission.
1664 Section 12. Ages of contestants and persons admitted to matches
1665 (a) Except as hereinafter provided, no contestant under 18 years of age or over 34 years
1666of age shall be permitted to engage in a boxing, kickboxing, mixed martial arts or other unarmed
1667combative sport event, sparring match or exhibition, except that the age requirement shall not 80 of 150
1668apply to a world boxing champion who is still actively engaged as a professional boxer, or to a
1669former boxing champion of the world who has not been inactive as a professional boxer for more
1670than 2 years from the date of their last boxing contest; provided, however, that an amateur boxer
1671shall be allowed to compete as such at the age of 16. At the discretion of the commission, a
1672professional boxer, kickboxer, mixed martial arts contestant or other unarmed combat sports
1673contest over the age of 34 may be permitted to engage in a match if the contestant has passed a
1674physical examination or is otherwise medically cleared to participate by a physician selected by
1675the commission. At the discretion of the commission, an amateur boxer who is 16 or 17 years of
1676age may be licensed as a professional boxer. With the approval of the commission pursuant to
1677sections 4, 6 and 8, any person, irrespective of age, may participate as a contestant in an amateur
1678contest, match or exhibition.
1679 (b) No person under the age of 16 shall be admitted to, or be present at, a professional
1680match or exhibition unless accompanied by an adult.
1681 Section 13. Boxer, kickboxer, mixed martial arts contestant or other unarmed combative
1682sport contestant previously knocked out six or more times
1683 No professional boxer, kickboxer, mixed martial arts contestant or other unarmed
1684combative sport contestant licensed under section 7 who has been knocked out, technically or
1685otherwise, or lost a contest by way of submission, 6 or more times in the preceding 12 months
1686shall take part in a match or exhibition until they have been examined and found fit to take part
1687in a match or exhibition, by a physician selected by the commission, at a place and time
1688designated by the commission. The cost of conducting the examination shall be borne by the
1689contestant. If a contestant is found unfit to engage in a match or exhibition, they shall be 81 of 150
1690excluded from participation for 3 months, after which time they may make a request to the
1691commission for another physical examination. A license issued to an individual under section 7
1692shall be immediately suspended for at least 30 days if the individual is knocked out.
1693 Section 14. Insurance on contestants
1694 A person licensed under section 5 to conduct boxing, kickboxing, mixed martial arts or
1695other unarmed combative sport events, sparring matches or exhibitions, except those persons to
1696whom a special license may be granted thereunder without the requirement of a bond or payment
1697of the annual fee, shall take out a policy of accident insurance on each contestant participating in
1698the match or exhibition in an amount determined by the commission, but no less than $10,000, to
1699compensate said contestant for medical and hospital expenses incurred as the result of injuries
1700received in such match or exhibition and a policy in an amount to be determined by the
1701commission, but no less than $100,000, to be paid to the estate of the deceased contestant in the
1702event of death to the contestant resulting from participation in the match or exhibition. The
1703premiums on the policies shall be paid by the licensee.
1704 Section 15. Percentage of receipts paid to commonwealth; reports to commission; filing
1705of contracts entered into for sale, lease or exploitation of broadcasting rights; enforcement
1706 (a) Every licensee holding or conducting a boxing, kickboxing, mixed martial arts or
1707other unarmed combative sporting event, sparring match or other unarmed combative sporting
1708event, sparring match or exhibition shall, before the commencement of the final feature bout of
1709the event, pay to the commission a sum equal to 5 per cent of the total gross receipts from the
1710sale of tickets or from admission fees. The licensee shall pay to the commission an additional
1711sum equal to 2 per cent of the total gross receipts generated by the sale, lease or other 82 of 150
1712exploitation of the television, pay-per-view, motion picture or other broadcasting rights,
1713regardless of whether the event is broadcast live or in the future, such sum to be paid by the
1714licensee whether or not the licensee ever receives a portion of that amount; provided, however,
1715that if the match or exhibition is conducted as an incidental feature in an event or entertainment
1716of a different character, the portion of the total receipts and the total amount shall be paid to the
1717commonwealth, as the commission may determine or as may be fixed by rule adopted by the
1718commission. If the payment is for a fixed amount, payment shall be made 24 hours prior to the
1719event but in no event shall payment be made later than 48 hours after the live event. Pay-per-
1720view showings of an event more than 48 hours after the live event shall be exempt from the
1721requirements of this section. The broadcasting fee imposed under this section shall be not more
1722than $75,000 per event. Within 72 hours after its conclusion, the licensee shall furnish to the
1723commonwealth a report, showing the exact number of tickets sold and admission fees collected
1724for the contest, the gross receipts thereof and such other data as the commission may require.
1725 (b) A licensee holding or conducting a boxing, kickboxing, mixed martial arts or other
1726unarmed combative sporting event, sparring match or exhibition shall, at least 48 hours before a
1727licensed contest or exhibition, file with the commission a copy of all contracts entered into for
1728the sale, lease, or other exploitation of broadcasting rights for the contest or exhibition. All
1729contracts filed with the commission under this section shall be exempt from disclosure in section
173010 of chapter 66. The commission shall enforce this section.
1731 Section 16. Boxers’ Fund
1732 Every licensee holding or conducting any boxing, kickboxing, mixed martial arts or other
1733unarmed combative sporting event or sparring match or exhibition shall, before the 83 of 150
1734commencement of the feature bout of the event, pay to the state treasurer, in addition to the
1735payment required under section 15, a sum equal to 1 per cent of the total gross receipts from the
1736sale or tickets or from admission fees; provided, however, that if the match or exhibition is
1737conducted as an incidental feature in an event or entertainment of a different character, the
1738portion of the total receipts shall be paid to the commonwealth as the commission may
1739determine. Such sums shall be credited by the state treasurer to the Boxers’ Fund established
1740pursuant to section 2AAAA½ of chapter 29.
1741 Section 17. Number of persons admitted; limitation
1742 No licensee under section 5 shall sell or cause to be sold or issued more tickets or
1743invitations purporting to admit to any such match or exhibition, or otherwise admit to the same,
1744more persons than are admissible according to the authorized capacity of the building, or part
1745thereof actually used therefor.
1746 Section 18. Revocation or suspension of license; administrative penalty
1747 (a) Any license may be revoked or suspended by the commission for a violation of any
1748provision of this chapter or of any other law of the commonwealth or of any rule or regulation
1749adopted by the commission or whenever the licensee has, in the judgment of the commission,
1750been guilty of any act or offense detrimental to the public interest.
1751 (b) The commission may suspend a license of a combatant issued under section 7 without
1752a hearing upon a finding that it would be unsafe for the individual to compete until either the
1753passing of a fixed period of time or upon medical clearance. The commission may assess an
1754administrative penalty not to exceed $2,000 for each violation of this chapter or the
1755commission’s rules and regulations committed by an individual required to be licensed herein. 84 of 150
1756 Section 19. Financial interest of licensee in boxer; prepayment of contestant
1757 No licensee under section 5 shall have, directly or indirectly, any financial interest in a
1758boxer, kickboxer, mixed martial arts contestant or other unarmed combative sport contestant
1759competing on premises owned or leased by the licensee, or in which the licensee is otherwise
1760interested. No contestant in a match or exhibition shall be paid for services before the same are
1761rendered.
1762 Section 20. Enjoining unlicensed or illegal matches
1763 The superior court shall have jurisdiction in equity upon any information filed by the
1764commission, the attorney general, the district attorney for the district where a match or exhibition
1765is held or is announced to be held, the police authorities of the city or town where a match or
1766exhibition is held or is announced to be held, or by any five legal voters of the commonwealth
1767stating that a certain building, tenement or place is used for matches or exhibitions, whether
1768professional or amateur, by an individual, group, partnership, club, corporation or association not
1769licensed under section 5 or contrary to any provision of this sections 4 to 22, inclusive, or that a
1770match or exhibition is being advertised or announced, or has been advertised or announced, to
1771take place in a certain building or place, or that a certain individual, club, corporation or
1772association is selling, exchanging or giving away tickets, tokens or symbols purporting to entitle
1773the holder to the right or privilege of attending a certain match or exhibition not licensed by the
1774commission and contrary to the provisions of this chapter to enjoin and abate the same as a
1775common nuisance.
1776 Section 21. Prohibition of licensed event by municipality; notice of exercise of municipal
1777option 85 of 150
1778 The commission shall notify a municipality in writing of the issuance of a license for an
1779event scheduled to take place therein within 24 hours of said issuance. At its option, a
1780municipality may prohibit an event licensed by the commission under section 5. The prohibition
1781shall be by a majority vote of the city council with approval of the mayor in a city or by a
1782majority vote of the select board in a town. The municipal option shall be exercised within 7
1783days of issuance of a license by the commission. The municipality shall notify the commission
1784within 24 hours of any such action. Upon receipt of such notice, the commission shall
1785immediately notify the promoter of the determination of the municipality and the license shall be
1786revoked.
1787 Section 22. Statutes not applicable to matches or exhibitions
1788 Sections 9 to 12, inclusive, of chapter 265 shall not apply to any boxing, kickboxing,
1789mixed martial arts or other unarmed combative sporting event or sparring match or exhibition
1790licensed under section 5 and conducted under and in accordance with this chapter and any
1791accompanying rules and regulations promulgated by the commission.
1792 Section 23. Regulation of youth sports; public education campaign; recommendations
1793 (a) The commission shall promulgate rules and regulations related to participation in and
1794the administration of youth sports in the commonwealth; provided, however, that such
1795regulations shall consist of the recommendations of the Special Working Group on Youth Sports.
1796Regulations may include, but not be limited to: (i) maximum participation hours per youth sport
1797in a defined period of time; (ii) licensing of businesses and coaches, including licensing fees and
1798the conditions under which any such licensing fee may be waived to promote access to
1799participation; (iii) criminal offender record information, provided that the commission may 86 of 150
1800prohibit an individual from obtaining any applicable license on the basis of a felony conviction
1801in order to prioritize player safety, at the discretion of the commission; and (iv) standards for
1802player safety, including concussion protocols and athletic trainer requirements.
1803 (b) Except as provided for by any general or special law to the contrary, the commission
1804shall enforce such rules and regulations; provided, however, that penalties for noncompliance
1805under this section may include, but not be limited to: (i) suspension or revocation of any
1806applicable license issued by the commission; (ii) enjoinment and abatement of a particular youth
1807sports event occurring in violation of this section; or (iii) fines as determined by the commission.
1808 (c) The commission shall conduct a public education campaign regarding youth sports.
1809The commission shall exercise its discretion with regard to distribution means and methods;
1810provided, however, that said campaign shall be directed primarily toward parents, coaches, youth
1811athletes and other members of the public. Said campaign shall include, but not be limited to, the
1812physical and mental health, personal financial and economic development impacts of youth
1813sports. The commission shall consult with subject matter experts in the preparation of said
1814campaign, including on the matters of single sport specialization, appropriate training and
1815overtraining conscious of athlete age and the relationship between youth sports participation and
1816higher education or career outcomes.
1817 (d) The commission shall annually, not later than November 1, file a written report with
1818the respective clerks of the senate and house of representatives, the joint committee on economic
1819development and emerging technologies and the joint committee on health care financing
1820describing therein the activities undertaken by the commission regarding youth sports for the
1821prior year, including any recommendations or requests for legislation arising therefrom in 87 of 150
1822furtherance of the purpose of the commission and the current rates of any licensing fees fixed by
1823the commission in accordance with subsection (a) of this section, if any. The commission may, at
1824any time, request or recommend such legislative remedies, provided that any such previously
1825extended request or recommendation shall also be summarized in said report.
1826 SECTION 89. Subsection (c) of section 11F of chapter 25A of the General Laws, as so
1827appearing, is hereby amended by inserting at the end of the penultimate sentence the following:-
1828 “; or (10) anaerobic digestion biomass to energy facilities and landfill gas to energy
1829facilities that are located in the commonwealth and are both operational and qualified as Class 1
1830renewable energy sources prior to November 7, 2021, which shall be eligible to participate in an
1831incentive program via a 1-time procurement for Class 1 renewable energy certificates which are
1832generated by existing anaerobic digestion facilities. The department shall determine eligibility
1833criteria for existing anaerobic digestion facilities to participate in such 1-time procurement, with
1834the total megawatt-hours being procured equal to the combined capacity of all facilities for up to
1835a 10-year term beginning January 1, 2024. Such megawatt-hour quantities shall be bid on a
1836contingent basis. Said 1-time procurement shall include a floor price sufficient to stimulate the
1837development of anaerobic digestion facilities.”
1838 SECTION 90. Chapter 29 of the General Laws, as so appearing, is hereby amended by
1839striking section 2AAAA and inserting in place thereof the following:-
1840 “Section 2AAAA. State Athletic Commission Fund
1841 (a) There shall be established and set up on the books of the commonwealth a separate
1842fund to be known as the State Athletic Commission Fund, in this section referred to as the fund.
1843The Massachusetts state athletic commission, established pursuant to section 2 of chapter 23O, 88 of 150
1844shall be the trustee of the fund and shall expend monies to finance operational activities of said
1845commission. The fund shall be credited any appropriations, bond proceeds or other monies
1846authorized by the general court and specifically designated to be credited thereto, any monies
1847from licensing fees or other fees and fines collected under sections 4 to 7, inclusive, 15 and 18 of
1848chapter 23O and section 12 of chapter 265 and any monies credited from the Youth
1849Development and Achievement Fund pursuant to section 19 of chapter 23N. All available
1850monies in the fund that are unexpended at the end of each fiscal year shall not revert to the
1851General Fund and shall be available for expenditure in the subsequent fiscal year. Said
1852commission shall record all expenditures made by a subsidiary on the Massachusetts
1853management and account reporting system according to regulations established by the state
1854comptroller. For the purposes of accommodating discrepancies between the receipt of retained
1855revenues and related expenditures, said commission may incur expense and the comptroller may
1856certify for payment amounts not to exceed the lower of $500,000 or the most recent revenue
1857estimate as reported in the state accounting system.
1858 (b) The Massachusetts state athletic commission shall, for the purposes of compliance
1859with state finance law, operate as a state agency as defined in section 1 of chapter 29 and shall be
1860subject to the provisions applicable to agencies under the control of the governor including, but
1861not limited to, chapters 7, 7A, 10 and 29; provided, however, that the comptroller may identify
1862any additional instructions or actions necessary for the commission to manage fiscal operations
1863in the state accounting system and meet statewide and other governmental accounting and audit
1864standards. Unless otherwise exempted by law or the applicable central service agency, said
1865commission shall participate in any other available commonwealth central services including, but
1866not limited to, the state payroll system under section 31 of said chapter 29 and may purchase 89 of 150
1867other goods and services provided by state agencies in accordance with comptroller provisions.
1868The comptroller may chargeback said commission for the transition and ongoing costs for
1869participation in the state accounting and payroll systems and may retain and expend such costs
1870without further appropriation for the purposes of this section. Said commission shall be subject
1871to section 5D of chapter 29 and subsection (f) of section 6B of chapter 29.
1872 (c) The commission shall annually submit a finance plan to the secretary of
1873administration and finance, the chairs of the house and senate committees on ways and means
1874and the chairs of the joint committee on economic development and emerging technologies. Said
1875finance plan shall include, but not be limited to, activities related to the State Athletic
1876Commission Fund and the Boxers’ Fund established pursuant to section 2AAAA½.”
1877 SECTION 91. Chapter 29 of the General Laws, as so appearing, is hereby further
1878amended by inserting after section 2AAAA the following new section:-
1879 “Section 2AAAA½. Boxers’ Fund
1880 There shall be established and set up on the books of the commonwealth a separate fund
1881to be known as the Boxers’ Fund. The Massachusetts state athletic commission, established
1882pursuant to section 2 of chapter 23O, shall be the trustee of the fund and shall expend for the use
1883and benefit of a contestant or former contestant in an event governed by chapter 23O and any
1884accompanying regulations promulgated by said commission under the purview of said
1885commission for funeral expenses or assistance needed as a result of an injury suffered while
1886participating in such an event. The fund shall be credited any appropriations, bond proceeds or
1887other monies authorized by the general court and specifically designated to be credited thereto
1888and any monies collected under section 15 of chapter 23O. All available monies in the fund that 90 of 150
1889are unexpended at the end of each fiscal year shall not revert to the General Fund and shall be
1890available for expenditure in the subsequent fiscal year.”
1891 SECTION 92. Subsection (b) of section 29K of chapter 29 of the General Laws, as so
1892appearing, is hereby amended by adding, in line 26, the following sentence:-
1893 Notwithstanding the requirements of any other chapter of the General Laws, the board of
1894directors of a state authority may meet independently of management or in executive session to
1895discuss matters pertaining to the audit or compensation committees.
1896 SECTION 93. Section 1 of chapter 30B of the General Laws, as so appearing, is hereby
1897amended by adding the following subsection:-
1898 (g) Notwithstanding section 39M of chapter 30, or any general or special law to the
1899contrary, a governmental body may procure (i) broadband internet service, (ii) the design,
1900installation, maintenance and operation of fiber optic cables and other equipment to provide
1901broadband internet service to a public building or buildings, and (iii) the design, installation,
1902maintenance and operation of a wireless communication network for a public building or public
1903land, or any combination of the foregoing, in a single procurement conducted in accordance with
1904section 5 of this chapter. All such fiber optic cables, wireless network equipment and other
1905physical improvements designed, installed, maintained and operated pursuant to such
1906procurement shall be considered supplies.
1907 SECTION 94. Section 59 of chapter 40 of the General Laws, as so appearing, is hereby
1908amended by striking out, in lines 4 to 6, inclusive, the words “ and pursuant to regulations issued
1909by the economic assistance coordinating council established under section 3B of chapter 23A,”. 91 of 150
1910 SECTION 95. Said section 59 of said chapter 40, as so appearing, is hereby further
1911amended by striking out subsection (i) and inserting in place thereof the following subsection:-
1912(i) includes a description of the parcels to be included in the agreement;.
1913 SECTION 96. Said section 59 of said chapter 40, as so appearing, is hereby further
1914amended by striking out, in line 30, the words “within such TIF area”.
1915 SECTION 97. Said section 59 of said chapter 40, as so appearing, is hereby further
1916amended by striking out, in lines 32 to 33, the words “as required by said regulations”.
1917 SECTION 98. Said section 59 of said chapter 40, as so appearing, is hereby further
1918amended by striking out subsection (vii).
1919 SECTION 99. Said section 59 of said chapter 40, as so appearing, is hereby further
1920amended by striking out, in line 90, the figure “(viii)” and inserting in place thereof the following
1921figure:- (vii).
1922 SECTION 100. Said section 59 of said chapter 40, as so appearing, is hereby further
1923amended by striking out, in lines 91 to 92, the words “and the economic assistance coordinating
1924council”.
1925 SECTION 101. Section 6 of Chapter 40A of the General Laws, as so appearing, is hereby
1926amended by striking out, in lines 26 to 32, inclusive, the second paragraph and inserting in place
1927thereof the following paragraph:-
1928 A zoning ordinance or by-law shall provide that construction or operations under a
1929building permit shall conform to any subsequent amendment of the ordinance or by-law unless
1930the use or construction is commenced within a period of not more than 12 months after the 92 of 150
1931issuance of the permit and, in cases involving construction, unless such construction is continued
1932through to completion as continuously and expeditiously as is reasonable. Construction or
1933operations under a special permit issued pursuant to section 9 of this chapter, or site plan
1934approval pursuant to the local ordinance or by-law, shall conform to any subsequent amendment
1935of the zoning ordinance or by-law or of any other local land use regulations unless the use or
1936construction is commenced within a period of not less than 3 years after the issuance of the
1937special permit or site plan approval; and, in cases involving construction, unless such
1938construction is continued through to completion as continuously and expeditiously as is
1939reasonable. For the purpose of the prior sentence, construction involving the redevelopment of
1940previously disturbed land shall be deemed to have commenced upon substantial investment in
1941site preparation or infrastructure construction, and construction of developments intended to
1942proceed in phases shall proceed expeditiously, but not continuously, among phases.
1943 SECTION 102. Section 9 of chapter 40A of the General Laws, as so appearing, is hereby
1944amended by striking out, in lines 175 to 182, inclusive, the fifteenth paragraph and inserting in
1945place thereof the following paragraph:–
1946 Zoning ordinances or by-laws shall provide that a special permit granted under this
1947section shall lapse within a specified period of time, not less than 3 years from the date of filing
1948of such approval with the city or town clerk, which shall not include such time required to pursue
1949or await the determination of an appeal referred to in section seventeen, from the grant thereof, if
1950a substantial use thereof has not sooner commenced except for good cause, or in the cause of a
1951permit for construction, if construction has not begun by such date except for good cause. 93 of 150
1952 SECTION 103. Subsection (a) of section 4G of chapter 40J of the General Laws, as so
1953appearing, is hereby amended by inserting after the word “granted;”, in line 21, the following
1954words:-
1955 provided, however, that the University of Massachusetts may leverage funding sourced
1956from an agency to meet the match requirement;.
1957 SECTION 104. Subsection (c) of said section 4G of said chapter 40J, as so appearing, is
1958hereby amended by inserting after the word “blockchain,”, in line 61, the following words:-
1959“non-therapeutic biomanufacturing,”.
1960 SECTION 105. Subsection (c) of section 6B of said chapter 40J, as most recently
1961amended by section 179 of chapter 7 of the Acts of 2023, is hereby further amended by striking
1962out the last sentence.
1963 SECTION 106. Section 2 of chapter 43D of the General Laws, as appearing in the 2022
1964Official Edition, is hereby amended by striking out the definitions for the terms “Interagency
1965permitting board” and “Priority development site” and inserting the following 2 definitions:-
1966 “Permit regulatory office”, the office within the executive office of economic
1967development pursuant to section 3H of chapter 23A.
1968 “Priority development site”, a privately or publicly owned property that is: (1) eligible
1969under applicable zoning provisions, including special permits or other discretionary permits, for
1970the development or redevelopment of a building at least 50,000 square feet of gross floor area in
1971new or existing buildings or structures; and (2) designated as a priority development site by the 94 of 150
1972permit regulatory office. Several parcels or projects may be included within a single priority
1973development site.
1974 SECTION 107. Section 3 of said chapter 43D, as so appearing, is hereby amended by
1975striking out subsections (a) and (b) and inserting in place thereof the following 2 subsections:-
1976 (a) A governing body seeking designation of a priority development site shall file a
1977formal proposal with the permit regulatory office. If the proposal includes an intention to
1978develop housing within the priority development site, the governing body shall provide a copy of
1979the proposal to the secretary of housing and livable communities. The proposal shall include: (i)
1980a detailed description of the property; (ii) good faith commitment to comply with this chapter;
1981(iii) a description of the uses that could be developed within the priority development site; and
1982(iv) such other information as the secretary shall require by regulation or program guidelines,
1983after consultation with the secretary of energy and environmental affairs, the secretary of housing
1984and livable communities, and the secretary of transportation.
1985 (b) The secretary shall by regulation or program guidelines establish the criteria for
1986designating priority development sites. These criteria shall include a preference for areas that
1987include one or more of the following: (i) underutilized buildings or facilities, (ii) adequate
1988utilities for the types of development anticipated to occur, (iii) convenient access to a public
1989transit station, or (iv) areas in which electric grid capacity can satisfy new all electric building.
1990Priority development sites shall not include areas containing highly sensitive natural resources or
1991areas in which development would be at significant risk from rising sea levels or other flood risk
1992caused or exacerbated by climate change. 95 of 150
1993 SECTION 108. Section 11 of said chapter 43D, as so appearing, is hereby amended by
1994striking out, in lines 2 to 3, the words “unless the permit expressly allows the transfer without the
1995approval of the issuing authority” and inserting in place thereof the following words:- except as
1996provided in a local ordinance or bylaw, or in an applicable state law or regulation.
1997 SECTION 109. Said chapter 43D, as so appearing, is hereby further amended by striking
1998out section 12 and inserting in place thereof the following section:-
1999 A municipality that has a priority development site shall be eligible for priority
2000consideration for: (i) any grant program administered by the executive office of economic
2001development; (ii) other state resources for business development such as quasi-public financing
2002and training programs; (iii) brownfields remediation assistance administered by the
2003Massachusetts Development Finance Agency; and (iv) technical assistance provided by the
2004regional planning council; provided, that the state financial assistance or technical assistance is
2005intended to facilitate development within the priority development site; and provided further, that
2006priority consideration for such grants and other financial assistance shall apply only to a
2007municipality that is in compliance with the multifamily zoning requirements of section 3A of
2008chapter 40A, if applicable.
2009 SECTION 110. Section 13 of said chapter 43D is hereby repealed.
2010 SECTION 111. Section 6 of chapter 62 of the General Laws, as appearing in the 2022
2011Official Edition, is hereby amended by striking out, in line 149, the words ““EDIP contract” and
2012“proposed project”” and inserting in place thereof the following words:- “EDIP contract”,
2013“proportion of compliance”, “proposed project” and “refundable credit”. 96 of 150
2014 SECTION 112. Said section 6 of said chapter 62 of the General Laws, as so appearing, is
2015hereby further amended by striking out, in lines 154 to 157, inclusive, the words “, up to an
2016amount equal to 50 per cent of the liability in a taxable year; provided, however, that the 50 per
2017cent limitation shall not apply where the credit is refundable under paragraph (6)”.
2018 SECTION 113. Said section 6 of said chapter 62, as so appearing, is hereby further
2019amended by striking out, in lines 159 to 163, inclusive, the words “; provided further, that a
2020credit awarded in connection with a certified project that will retain permanent full-time
2021employees in a gateway municipality without creating a net increase in permanent full-time
2022employees shall not exceed $5,000 per retained employee”.
2023 SECTION 114. Paragraph (3) of subsection (g) of said section 6 of said chapter 62, as
2024most recently amended by section 215 of chapter 7 of the acts of 2023, is hereby further
2025amended by striking out the last sentence and inserting in place thereof the following 2
2026sentences:- The EACC shall provide the commissioner with the documentation that the
2027commissioner deems necessary to confirm compliance with the annual cap and the commissioner
2028shall provide a report confirming compliance to the secretary of administration and finance and
2029the secretary of economic development. Notwithstanding section 21 of chapter 62C, the
2030department of revenue shall provide the EACC with documentation confirming tax credits
2031claimed under this subsection by the owner or lessee of a certified project.
2032 SECTION 115. Paragraph (8) of said subsection (g) of said section 6 of said chapter 62,
2033as so appearing, is hereby further amended by striking out the last sentence and inserting in place
2034thereof the following sentence:- The amount of credits subject to recapture shall be equal to the
2035taxpayer’s proportion of compliance, as determined by the EACC as part of its revocation 97 of 150
2036process and reported to the taxpayer and the department of revenue at the time that certification
2037is revoked.
2038 SECTION 116. Subsection (r) of said section 6 of said chapter 62 of the General Laws, as
2039appearing in the 2022 Official Edition, is hereby amended by striking out, in line 949, the figure
2040“$30,000,000” and inserting in place thereof the following figure:- $50,000,000.
2041 SECTION 117. Said section 6 of said chapter 62, as so appearing, is hereby further
2042amended by striking out subsection (t).
2043 SECTION 118. Subsection (bb) of said section 6 of said chapter 62, as so appearing, is
2044hereby amended by striking out, in line 1422, the figure “50” and inserting in place thereof the
2045following figure:- 10.
2046 SECTION 119. Subsection (cc) of said section 6 of said chapter 62, as so appearing, is
2047hereby amended by striking out, in line 1468, the word “its” and inserting in place thereof the
2048following words:- the owner’s.
2049 SECTION 120. Said subsection (cc) of said section 6 of said chapter 62, as so appearing,
2050is hereby further amended by striking out, in line 1488, the words “owner’s capital investment”
2051and inserting in place thereof the following words:- total leasable square footage.
2052 SECTION 121. Said subsection (cc) of said section 6 of said chapter 62, as so appearing,
2053is hereby further amended by striking out, in lines 1489 to 1490, the words “employ, in the
2054aggregate with other tenants at the offshore wind facility, not less than 200” and inserting in
2055place thereof the following words:- employ not less than 50. 98 of 150
2056 SECTION 122. Said section 6 of said chapter 62 of the General Laws, as so appearing, is
2057hereby further amended by adding the following 4 subsections:-
2058 (dd)(1) As used in this subsection, the following words shall, unless the context clearly
2059requires otherwise, have the following meanings:
2060 “Advertising and public relations expenditure”, a cost incurred within the commonwealth
2061by an eligible theater production for goods or services related to the marketing, public relations,
2062creation and placement of print, electronic, television, billboards or other forms of advertising to
2063promote the eligible theater production.
2064 “Eligible theater production”, a live stage musical, dance or theatrical production or tour
2065being presented in a qualified production facility that is either: (i) a pre-Broadway production;
2066 (ii) a pre-off Broadway production; (iii) a national tour launch; or (iv) a regional
2067professional theater production.
2068 “Eligible theater production certificate”, a certificate issued by the office, in consultation
2069with the commissioner, certifying that a production is an eligible theater production that meets
2070the rules or regulations of the office, and that it has been awarded a tax credit in a specified
2071amount, pursuant to section 3M of chapter 23A.
2072 “National tour launch”, a live stage production that, in its original or adaptive version, is
2073performed in a qualified production facility and opens its national tour in the commonwealth.
2074 “Office”, the Massachusetts office of business development established in section 1
2075of chapter 23A, or any constituent office thereof. 99 of 150
2076 “Payroll”, all salaries, wages, fees and other compensation from sources within the
2077commonwealth, including, but not limited to, taxes, benefits and any other consideration incurred
2078or paid to talent and non-talent employees of the applicant for services rendered within the
2079commonwealth to and on behalf of an eligible theater production; provided, that the payroll
2080expenditure shall be incurred or paid by the applicant for services related to any portion of an
2081eligible theater production from its pre-production stages, including, but not limited to: (i) the
2082writing of the script; (ii) casting; (iii) hiring of service providers; (iv) purchases from
2083vendors; (v) marketing; (vi) advertising; (vii) public relations; (viii) load in; (ix) rehearsals; (x)
2084performances; (xi) other eligible theater production related activities; and (xii) load out; and
2085provided further, that the payroll expenditure shall be directly attributable to the eligible theater
2086production and shall be limited to the first $100,000 of wages incurred or paid to each
2087employee of an eligible theater production in each tax year.
2088 “Pre-Broadway production”, a live stage production that, in its original or adaptive
2089version, is performed in a qualified production facility having a presentation scheduled for the
2090city of New York’s Broadway theater district within 24 months after its presentation in the
2091commonwealth.
2092 “Pre-off Broadway production”, a live stage production that, in its original or adaptive
2093version, is performed in a qualified production facility having a presentation scheduled for city
2094of New York’s off-Broadway theater district within 24 months after its presentation in the
2095commonwealth.
2096 “Production and performance expenditures”, a contemporaneous exchange of cash or
2097cash equivalent for goods or services related to development, production, performance or 100 of 150
2098operating expenditures incurred in the commonwealth for a qualified theater production,
2099including, but not limited to, expenditures for design, construction and operation, including sets,
2100special and visual effects, costumes, wardrobes, make-up, accessories, costs associated with
2101sound, lighting, staging, advertising and public relations expenditures, facility expenses, rentals,
2102per diems, accommodations and other related costs.
2103 “Qualified production facility”, a facility located in the commonwealth in which live
2104theater productions are, or are intended to be, exclusively presented that contains at least 1 stage,
2105a seating capacity of not less than 175 seats, dressing rooms, storage areas and other ancillary
2106amenities necessary for the eligible theater production.
2107 “Transportation expenditures”, expenses incurred in Massachusetts for the packaging,
2108crating and transportation both to the commonwealth for use in a qualified theater production of
2109sets, costumes or other tangible property constructed or manufactured out of state, or from the
2110commonwealth after use in a qualified theater production of sets, costumes or other tangible
2111property constructed or manufactured in the commonwealth and the transportation of the cast and
2112crew to and from the commonwealth; provided, that “transportation expenditures” shall include
2113any portion performed in Massachusetts of the packaging, crating and transporting of property
2114and equipment used for special and visual effects, sound, lighting and staging, costumes,
2115wardrobes, make-up and related accessories and materials and any other performance or
2116production-related property and equipment.
2117 (2) Any taxpayer that has been awarded an eligible theater production certificate and
2118has completed a cost accounting pursuant to subsection (c) of section 3M of chapter 23A shall
2119be allowed a tax credit against taxes imposed by this chapter. The credit shall not 101 of 150
2120exceed $5,000,000 and shall be limited to: (i) 35 per cent of in-state payroll costs; (ii) 25 per cent
2121of production and performance expenditures; and (iii) 25 per cent of transportation
2122expenditures. Additionally, the credit shall not exceed the amount of credit specified in the
2123eligible theater production certificate.
2124 (3) The tax credit shall be allowed against the tax for the taxable period in which the
2125credit is issued and any amount of the tax credit that exceeds the tax due for a taxable year
2126may be carried forward for not more than 5 succeeding tax years.
2127 (4) If a taxpayer has not claimed the tax credits in whole or part, a taxpayer eligible for
2128the tax credits may assign, transfer or convey the tax credits, in whole or in part, by sale or
2129otherwise to any individual or entity and such assignee of the tax credits that have not
2130claimed the tax credits, in whole or in part, may assign, transfer or convey the tax credits, in
2131whole or in part, by sale or otherwise to any individual or entity. The assignee of the tax credits
2132may use acquired credits to offset up to 100 per cent of the tax liabilities otherwise imposed
2133pursuant to this chapter. The assignee may apply the tax credits against taxes imposed on the
2134assignee for not more than 5 succeeding tax years from the date an eligible theater production
2135certificate is first issued by the office. The assignor shall perfect the transfer by notifying the
2136commissioner, in writing, within 30 calendar days following the effective date of the transfer and
2137shall provide any information as may be required by the commissioner to administer and carry
2138out this subsection.
2139 (5) The commissioner shall promulgate such rules and regulations necessary for the
2140administration of this section. 102 of 150
2141 (ee)(1) As used in this subsection, the following words shall, unless the context clearly
2142requires otherwise, have the following meanings:-
2143 “Capital investment”, expenses incurred for the site preparation and construction, repair,
2144renovation, improvement or equipping of a building, structure, facility or other improvements to
2145real property, including, but not limited to, site-related utility and transportation infrastructure
2146improvements.
2147 “Center”, the Massachusetts clean energy technology center established in section 2 of
2148chapter 23J.
2149 “Certified climatetech company” shall have the same meaning as defined in section 1 of
2150chapter 23J.
2151 “Climatetech facility”, any building, complex of buildings or structural components of
2152buildings, including access infrastructure, and all machinery and equipment used in the research,
2153manufacturing, assembly, development, provision or administration of goods or services in the
2154climatetech sector.
2155 “Owner”, a taxpayer subject to tax under this chapter that: (i) holds title to a climatetech
2156facility; or (ii) ground leases the land underlying a climatetech facility for at least 50 years.
2157 “Tenant”, a taxpayer subject to tax under this chapter that is a lessee in climatetech
2158facility.
2159 (2) An owner or tenant, to the extent authorized by the climatetech tax incentive program
2160established in section 16 of chapter 23J, may take a refundable credit against the taxes imposed
2161by this chapter in an amount, as determined by the center, of up to 50 per cent of the owner’s 103 of 150
2162total capital investment in a climatetech facility. The total amount of tax credit awarded pursuant
2163to this section shall be distributed in equal parts over the 5 taxable years that correspond to the
2164period in which the owner or tenant is certified pursuant to said section 16 of said chapter 23J.
2165 (3) An owner shall be eligible for a tax credit authorized under this subsection if the
2166owner demonstrates to the center that: (i) the owner is a certified climatetech company; (ii) the
2167owner's total capital investment in the climatetech facility is not less than $5,000,000; and (iii)
2168the climatetech facility shall employ not less than 50 new full-time employees by the fifth year of
2169the owner's certification period under section 16 of chapter 23J. Upon verification, the center
2170shall provide this information to the department of revenue for the purpose of administering the
2171credit.
2172 (4) A tenant shall be eligible for a tax credit authorized pursuant to this subsection if the
2173tenant demonstrates to the center that: (i) the tenant is a certified climatetech company; (ii) the
2174owner has made a total capital investment in the facility that is not less than $5,000,000; (iii) the
2175tenant occupies a leased area of the climatetech facility that represents not less than 25 per cent
2176of the total leasable square footage of the facility; and (iv) the tenant shall employ not less 13
2177full-time employees by the fifth year of the tenant's certification period under section 16 of
2178chapter 23J. Upon verification, the center shall provide this information to the department of
2179revenue for the purpose of administering the credit. The amount of tax credits awarded under this
2180subsection to a tenant for a taxable year shall not exceed the tenant's total lease payments for
2181occupancy of the climatetech facility for the taxable year.
2182 (5) The department of revenue shall issue the refundable portion of the credit without
2183further appropriation and in accordance with the cumulative amount, including the current year 104 of 150
2184costs of incentives allowed in previous years, which shall not exceed $30,000,000 annually as set
2185forth in subsection (d) of section 16 of chapter 23J.
2186 (6) The credit under this subsection shall be attributed on a pro rata basis to the owners,
2187partners or members of the legal entity entitled to the credit under this subsection and shall be
2188allowed as a credit against the tax due under this chapter from such owners, partners or members
2189in a manner determined by the commissioner.
2190 (7) The department of revenue shall promulgate such rules and regulations as are
2191necessary to administer the credit established in this section.
2192 (ff)(1) A taxpayer, to the extent authorized by the climatetech tax incentive program
2193established in subsection (d) of section 16 of chapter 23J, may be allowed a refundable jobs
2194credit against the tax liability imposed under this chapter in an amount determined by the
2195Massachusetts clean energy technology center established in section 2 of said chapter 23J, in
2196consultation with the department of revenue.
2197 (2) A taxpayer taking a credit under this subsection shall commit to the creation of not
2198less than 5 net new permanent full-time employees in the commonwealth.
2199 (3) A credit allowed under this subsection shall reduce the liability of the taxpayer under
2200this chapter for the taxable year. If a credit claimed under this subsection by a taxpayer exceeds
2201the taxpayer's liability as otherwise determined under this chapter for the taxable year, 90 per
2202cent of such excess credit, to the extent authorized by the climatetech tax incentive program,
2203shall be refundable to the taxpayer. Excess credit amounts shall not be carried forward to other
2204taxable years. 105 of 150
2205 (4) The department of revenue shall issue the refundable portion of the jobs credit
2206without further appropriation and in accordance with the cumulative amount, including the
2207current year costs of incentives allowed in previous years, which shall not exceed $30,000,000
2208annually as set forth in subsection (d) of section 16 of chapter 23J.
2209 (5) The credit under this subsection shall be attributed on a pro rata basis to the owners,
2210partners or members of the legal entity entitled to the credit under this subsection and shall be
2211allowed as a credit against the tax due under this chapter from such owners, partners or members
2212in a manner determined by the commissioner.
2213 (gg)(1) An employer engaged in business in the commonwealth that is not a business
2214corporation subject to the excise under chapter 63, may be allowed a credit each taxable year
2215against the tax liability imposed by this chapter equal to $5,000 or 50 per cent of the wages paid
2216to each net-new qualified intern employed in the taxable year, whichever is less. If a credit
2217allowed by this subsection exceeds the tax otherwise due under this chapter, 100 per cent of the
2218balance of such credit may, at the option of the taxpayer, be refunded to the taxpayer.
2219 (2) For an employer to be eligible for a credit under this subsection: (a) the intern shall be
2220enrolled in or a recent graduate of a public or private institution of higher education located in
2221Massachusetts; (b) the intern shall have been employed as a qualified intern by the employer for
2222at least 12 weeks in the taxable year for which the credit is claimed; and (c) the employer shall
2223demonstrate that the total number of interns employed in the taxable year exceeds the average
2224number of interns employed by the taxpayer per year over the previous three years. An intern
2225shall not be qualified if such intern is participating in another internship or apprenticeship 106 of 150
2226program for which an employer has claimed a credit in the taxable year under this subsection or
2227chapter 63.
2228 (3) The total cumulative value of the credits authorized pursuant to this subsection and
2229section 38RR of chapter 63 shall not exceed $10,000,000 annually. An employer shall not claim
2230more than $100,000 in credits under this subsection for any taxable year. A credit allowed under
2231this subsection shall not be transferable.
2232 (4) The credit under this subsection shall be attributed on a pro rata basis to the owners,
2233partners or members of the legal entity entitled to the credit under this subsection and shall be
2234allowed as a credit against the tax due under this chapter of such owners, partners or members, in
2235a manner determined by the commissioner.
2236 (5) The executive office of economic development, in consultation with the
2237commissioner, shall authorize, administer and determine eligibility for the tax credit pursuant to
2238this subsection and section 38RR of chapter 63 and shall allocate the credit in accordance with
2239the standards and requirements set forth in regulations promulgated pursuant to this subsection.
2240The secretary of economic development, in consultation with the commissioner, shall
2241promulgate regulations establishing an application process for the credit.
2242 (6) The secretary of economic development shall annually file a report with the house and
2243senate committees on ways and means, the joint committee on economic development and
2244emerging technologies and the joint committee on labor and workforce development identifying
2245the following: (a) the total amount of tax credits claimed pursuant to this subsection and section
224638RR of chapter 63; (b) the number of participating interns; and (c) the number of participating
2247employers. In the fourth submission of said annual report, the secretary of economic 107 of 150
2248development shall also provide an assessment of the effectiveness of the credit offered under this
2249subsection and section 38RR of chapter 63 in achieving the goal of retaining graduating talent in
2250the commonwealth. Notwithstanding section 21 of chapter 62C, the department of revenue may
2251provide to the secretary of economic development de-identified, statistical tax return information
2252related to the tax filings of former participating interns for the 5 tax years beginning after the
2253conclusions of the internship to evaluate whether former interns are both employed and
2254domiciled in the commonwealth after the internship. Said information must be shared in a
2255manner that prevents the identification of particular tax returns.
2256 SECTION 123. Subsection (a) of section 31M of chapter 63 of the General Laws, as so
2257appearing, is hereby amended by striking out, in lines 4 to 13, inclusive, the definition of “Life
2258sciences” and inserting in place thereof the following definition:-
2259 “Life sciences,” advanced and applied sciences that expand the understanding of human
2260physiology and have the potential to lead to medical advances or therapeutic applications
2261including, but not limited to, agricultural biotechnology, biogenerics, bioinformatics, biomedical
2262engineering, biopharmaceuticals, biotechnology, biosecurity, life sciences-related artificial
2263intelligence, chemical synthesis, chemistry technology, diagnostics, genomics, image analysis,
2264marine biology, marine technology, medical technology, medical devices, nanotechnology,
2265natural product pharmaceuticals, proteomics, regenerative and preventative medicine, RNA
2266interference, stem cell research and veterinary science.
2267 SECTION 124. Subsection (j) of section 38M of said chapter 63, as so appearing, is
2268hereby amended by striking out, in lines 120 to 121, the words “and (ii) equipment for the 108 of 150
2269federal National Aeronautics and Space Administration”, and inserting in place thereof the
2270following words:-
2271 (ii) equipment for the federal National Aeronautics and Space Administration; and (iii)
2272medical countermeasures, including, but not limited to, medicines and medical supplies that can
2273be used to diagnose, prevent or treat diseases related to chemical, biological, radiological or
2274nuclear threats; biologic products; vaccines; blood products; antibodies; antimicrobial or antiviral
2275drugs; diagnostic tests to identify threat agents; and personal protective equipment.
2276 SECTION 125. Subsection (k) of said section 38M of said chapter 63, as so appearing, is
2277hereby amended by striking out, in lines 126 to 134, inclusive, the definition of “life sciences”,
2278and inserting in place thereof the following definition:-
2279 “Life sciences”, advanced and applied sciences that expand the understanding of human
2280physiology and have the potential to lead to medical advances or therapeutic applications
2281including, but not limited to, agricultural biotechnology, biogenerics, bioinformatics, biomedical
2282engineering, biopharmaceuticals, biotechnology, biosecurity, life sciences-related artificial
2283intelligence, chemical synthesis, chemistry technology, diagnostics, genomics, image analysis,
2284marine biology, marine technology, medical technology, medical devices, nanotechnology,
2285natural product pharmaceuticals, proteomics, regenerative and preventative medicine, RNA
2286interference, stem cell research and veterinary science.
2287 SECTION 126. Subsection (k) of section 38M of said chapter 63, as so appearing, is
2288hereby amended by inserting the following definitions:-
2289 “Climatetech” shall have the same meaning as described in section 1 of chapter 23J. 109 of 150
2290 “Climatetech company” shall have the same meaning as described in section 1 of chapter
229123J.
2292 SECTION 127. Said subsection (k) of said section 38M of said chapter 63, as so
2293appearing, is hereby further amended by striking out the definition of “Taxpayer” and inserting
2294in place thereof the following definition:-
2295 “Taxpayer”, a (i) person, (ii) certified life sciences company or (iii) a certified
2296climatetech company subject to the taxes imposed by chapters 62, 63, 64H or 64I.
2297 SECTION 128. Said subsection (k) of said section 38M of said chapter 63, as so
2298appearing, is hereby further amended by inserting after the words “chapter 23I”, in line 144, the
2299following words:- or the climatetech tax incentive program established in subsection (d) of
2300section 16 of chapter 23J.
2301 SECTION 129. Section 38N of said chapter 63 as most recently amended by section 229
2302of chapter 7 of the Acts of 2023, is hereby amended by striking out subsection (a) and inserting
2303in place thereof the following subsection:-
2304 (a) As used in this section, “Certified project”, “EACC”, “EDIP contract”, “Proportion of
2305compliance” and “Refundable credit” shall have the same meanings as ascribed to them in
2306section 3A of chapter 23A.
2307 SECTION 130. Said section 38N of said chapter 63, as so appearing, is hereby further
2308amended by striking out, in lines 7 to 10, inclusive, the words “, up to an amount equal to 50 per
2309cent of the liability in a taxable year; provided, however, that the 50 per cent limitation shall not
2310apply where the credit is refundable under subsection (d)”. 110 of 150
2311 SECTION 131. Said section 38N of said chapter 63, as so appearing, is hereby further
2312amended by striking out, in lines 13 to 17, inclusive, the words “adopt; provided, however, that a
2313credit awarded in connection with a certified project that will retain permanent full-time
2314employees in a gateway municipality without creating a net increase in permanent full-time
2315employees shall not exceed $5,000 per retained employee” and inserting in place thereof the
2316following word:- adopt.
2317 SECTION 132. Said section 38N of said chapter 63, as so appearing, is hereby further
2318amended by striking out, in line 27, the word “or”, the second time it appears, and inserting in
2319place thereof the following word:- of.
2320 SECTION 133. Said section 38N of said chapter 63, as so appearing, is hereby further
2321amended by striking out, in line 29, the word “or”, the second time it appears, and inserting in
2322place thereof the following word:- of.
2323 SECTION 134. Subsection (c) of said section 38N of said chapter 63, as so appearing, is
2324hereby further amended in the second paragraph by adding the following sentence:-
2325Notwithstanding section 21 of chapter 62C, the department of revenue shall provide the EACC
2326with documentation confirming credits claimed under this section by a corporation subject to tax
2327under this chapter that is the controlling business of a certified project, or an affiliate of a
2328controlling business.
2329 SECTION 135. Said section 38N of said chapter 63, as so appearing, is hereby further
2330amended by striking out, in line 46, the words “31A or”.
2331 SECTION 136. Subsection (i) of said section 38N of said chapter 63, as so appearing, is
2332hereby further amended by striking out the last sentence and inserting in place thereof the 111 of 150
2333following sentence:- The amount of credits subject to recapture shall be equal to the
2334corporation’s proportion of compliance, as determined by the EACC as part of its revocation
2335process and reported to the corporation and the department of revenue at the time certification is
2336revoked.
2337 SECTION 137. Subsection (a) of section 38U of said chapter 63, as appearing in the
23382022 Official Edition, is hereby amended by striking out, in lines 4 to 13, inclusive, the
2339definition of “Life sciences” and inserting in place thereof the following definition:-
2340 “Life sciences”, advanced and applied sciences that expand the understanding of human
2341physiology and have the potential to lead to medical advances or therapeutic applications
2342including, but not limited to, agricultural biotechnology, biogenerics, bioinformatics, biomedical
2343engineering, biopharmaceuticals, biotechnology, biosecurity, life sciences-related artificial
2344intelligence, chemical synthesis, chemistry technology, diagnostics, genomics, image analysis,
2345marine biology, marine technology, medical technology, medical devices, nanotechnology,
2346natural product pharmaceuticals, proteomics, regenerative and preventative medicine, RNA
2347interference, stem cell research and veterinary science.
2348 SECTION 138. Section 38LL of said chapter 63, as so appearing, is hereby amended by
2349striking out, in line 9, the figure “50” and inserting in place thereof the following figure:- 10.
2350 SECTION 139. Section 38MM of said chapter 63, as so appearing, is hereby amended by
2351striking out, in line 28, the word “its” and inserting in place thereof the following words:- the
2352owner’s. 112 of 150
2353 SECTION 140. Said section 38MM of said chapter 63, as so appearing, is hereby further
2354amended by striking out, in lines 47 to 48, the words “owner’s capital investment” and inserting
2355in place thereof the following words:- total leasable square footage of.
2356 SECTION 141. Said section 38MM of said chapter 63, as so appearing, is hereby further
2357amended by striking out, in lines 48 to 50, inclusive, the words “employ, in the aggregate with
2358other tenants at the offshore wind facility, not less than 200” and inserting in place thereof the
2359following words:- employ not less than 50.
2360 SECTION 142. Said chapter 63 is hereby further amended by inserting after section
236138MM, the following 5 sections:-
2362 Section 38NN. (a) As used in this section, the following words shall have the following
2363meanings, unless the context clearly requires otherwise:
2364 “Advertising and public relations expenditure”, a cost incurred within the
2365commonwealth by an eligible theater production for goods or services related to the marketing,
2366public relations, creation and placement of print, electronic, television, billboards or other forms
2367of advertising to promote the eligible theater production.
2368 “Eligible theater production”, a live stage musical, dance or theatrical production or tour
2369 being presented in a qualified production facility that is either: (a) a pre-Broadway
2370production; (b) a pre-off Broadway production; (c) a national tour launch; or (iv) a regional
2371professional theater production.
2372 “Eligible theater production certificate”, a certificate issued by the office, in
2373consultation with the commissioner, certifying that a production is an eligible theater production 113 of 150
2374that meets the rules or regulations of the office, and that it has been awarded a tax credit in a
2375specified amount, pursuant to section 3M of chapter 23A.
2376 “National tour launch”, a live stage production that, in its original or adaptive version, is
2377performed in a qualified production facility and opens its national tour in the commonwealth.
2378 “Office”, the Massachusetts office of business development established in section 1 of
2379chapter 23A, or any constituent office thereof.
2380 “Payroll”, all salaries, wages, fees and other compensation from sources within the
2381commonwealth, including, but not limited to, taxes, benefits and any other consideration
2382incurred or paid to talent and non-talent employees of the applicant for services rendered within
2383the commonwealth to and on behalf of an eligible theater production; provided, that the payroll
2384expenditure shall be incurred or paid by the applicant for services related to any portion of an
2385eligible theater production from its pre-production stages, including, but not limited to: (i) the
2386writing of the script, (ii) casting, (iii) hiring of service providers, (iv) purchases from vendors,
2387(v) marketing, (vi) advertising, (vii) public relations, (viii) load in, (ix) rehearsals, (x)
2388performances, (xi) other eligible theater production related activities, and (xii) load out; and
2389provided further, that the payroll expenditure shall be directly attributable to the eligible theater
2390production and shall be limited to the first $100,000 of wages incurred or paid to each employee
2391of an eligible theater production in each tax year.
2392 “Pre-Broadway production”, a live stage production that, in its original or
2393adaptive version, is performed in a qualified production facility having a presentation scheduled
2394for city of New York’s Broadway theater district within 24 months after its presentation in the
2395commonwealth. 114 of 150
2396 “Pre-off Broadway production”, a live stage production that, in its original or adaptive
2397version, is performed in a qualified production facility having a presentation scheduled for the
2398city of New York’s off-Broadway theater district within 24 months after its presentation in the
2399commonwealth.
2400 “Production and performance expenditures”, a contemporaneous exchange of cash or
2401cash equivalent for goods or services related to development, production, performance or
2402operating expenditures incurred in the commonwealth for a qualified theater production,
2403including, but not limited to, expenditures for design, construction and operation, including sets,
2404special and visual effects, costumes, wardrobes, make-up, accessories, costs associated with
2405sound, lighting, staging, advertising and public relations expenditures, facility expenses,
2406rentals, per diems, accommodations and other related costs.
2407 “Qualified production facility”, a facility located in the commonwealth in which
2408live theater productions are, or are intended to be, exclusively presented that contains at least 1
2409stage, a seating capacity of not less than 175 seats, dressing rooms, storage areas and other
2410ancillary amenities necessary for the eligible theater production.
2411 “Transportation expenditures”, expenses incurred in Massachusetts for the packaging,
2412crating and transportation both to the commonwealth for use in a qualified theater production of
2413sets, costumes or other tangible property constructed or manufactured out of state, or from the
2414commonwealth after use in a qualified theater production of sets, costumes or other tangible
2415property constructed or manufactured in the commonwealth and the transportation of the cast and
2416crew to and from the commonwealth; provided, that “transportation expenditures” shall include
2417any portion performed in Massachusetts of the packaging, crating and transporting of property 115 of 150
2418and equipment used for special and visual effects, sound, lighting and staging, costumes,
2419wardrobes, make-up and related accessories and materials and any other performance or
2420production-related property and equipment.
2421 (b) Any taxpayer that has been awarded an eligible theater production certificate and has
2422completed a cost accounting pursuant to subsection (c) of section 3M of chapter 23A shall
2423be allowed a tax credit against taxes imposed by this chapter. The credit shall not
2424exceed $5,000,000 and shall be limited to (i) 35 per cent of the total in-state payroll costs; (ii) 25
2425per cent of the production and performance expenditures; and (iii) 25 per cent of
2426transportation expenditures. Additionally, the credit shall not exceed the amount of credit
2427specified in the eligible theater production certificate.
2428 (c) The tax credit shall be allowed against the tax for the taxable period in which the
2429credit is issued and any amount of the tax credit that exceeds the tax due for a taxable year
2430may be carried forward for not more than 5 succeeding tax years.
2431 (d) If a taxpayer has not claimed the tax credits in whole or part, a taxpayer eligible
2432for the tax credits may assign, transfer or convey the tax credits, in whole or in part, by sale or
2433 otherwise to any individual or entity and such assignee of the tax credits that have not
2434claimed the tax credits, in whole or in part, may assign, transfer or convey the tax credits, in
2435whole or in part, by sale or otherwise to any individual or entity. The assignee of the tax credits
2436may use acquired credits to offset up to 100 per cent of the tax liabilities otherwise imposed
2437pursuant to this chapter. The assignee may apply the tax credits against taxes imposed on the
2438assignee for not more than 5 succeeding tax years from the date an eligible theater production
2439certificate is first issued by the office. The assignor shall perfect the transfer by notifying the 116 of 150
2440commissioner, in writing, within 30 calendar days following the effective date of the transfer and
2441shall provide any information as may be required by the commissioner to administer and carry
2442out this section.
2443 (e) Credits allowed to corporations that are included in a combined group within the
2444meaning of section 32B may be shared with other corporations within such group that are
2445also doing business in Massachusetts, to the extent those corporations are engaged in a unitary
2446business.
2447 (f) Credits allowed to a company that is an S corporation, as defined in section 1361 of
2448the Code, partnership or a limited liability company that is taxed as a partnership shall be
2449passed through respectively to persons designated as partners, members or owners of such
2450companies on a pro rata basis or pursuant to an executed agreement among such persons
2451designated as S corporation shareholders, partners or members documenting an alternate
2452distribution method without regard to their sharing of other tax or economic attributes of such
2453entity.
2454 (g) The commissioner shall promulgate such rules and regulations necessary for the
2455administration of this section.
2456 Section 38OO. (a) As used in this section, the following words shall have the following
2457meanings, unless the context clearly requires otherwise:
2458 “Capital investment”, expenses incurred for the site preparation and construction, repair,
2459renovation, improvement or equipping of a building, structure, facility or other improvements to
2460real property, including, but not limited to, site-related utility and transportation infrastructure
2461improvements. 117 of 150
2462 “Center”, the Massachusetts clean energy technology center established in section 2 of
2463chapter 23J.
2464 “Certified climatetech company”, as defined in section 1 of chapter 23J.
2465 “Climatetech facility”, any building, complex of buildings or structural components of
2466buildings, including access infrastructure, and all machinery and equipment used in the research,
2467manufacturing, assembly, development, provision or administration of goods or services in the
2468climatetech sector.
2469 “Owner”, a taxpayer subject to tax under this chapter that: (i) is a corporation that holds
2470title to a climatetech facility; or (ii) ground leases the land underlying a climatetech facility for at
2471least 50 years.
2472 “Tenant”, a taxpayer subject to tax under this chapter that is a lessee in climatetech
2473facility.
2474 (b) An owner or tenant, to the extent authorized by the climatetech tax incentive program
2475established in section 16 of chapter 23J, may take a refundable credit against the taxes imposed
2476by this chapter in an amount, as determined by the center, of up to 50 per cent of the owner’s
2477total capital investment in a climatetech facility. The total amount of tax credit awarded pursuant
2478to this section shall be distributed in equal parts over the 5 taxable years that correspond to the
2479period in which the owner or tenant is certified pursuant to said section 16 of said chapter 23J.
2480 (c) An owner shall be eligible for a tax credit authorized under this section if the owner
2481demonstrates to the center that: (i) the owner is a certified climatetech company; (ii) the owner's
2482total capital investment in the climatetech facility equals not less than $5,000,000; and (iii) the 118 of 150
2483climatetech facility will employ not less than 50 new full-time employees by the fifth year of the
2484owner's certification period under section 16 of chapter 23J. Upon verification, the center will
2485provide this information to the department of revenue for the purpose of administering the
2486credit.
2487 (d) A tenant shall be eligible for a tax credit authorized pursuant to this section if the
2488tenant demonstrates to the center that: (i) the tenant is a certified climatetech company; (ii) the
2489owner has made a total capital investment in the facility that equals not less than $5,000,000; (iii)
2490the tenant occupies a leased area of the climatetech facility that represents not less than 25 per
2491cent of the total leasable square footage of the facility; and (iv) the tenant will employ not less
2492than 13 full-time employees by the fifth year of the tenant's certification period under section 16
2493of chapter 23J. Upon verification, the center will provide this information to the department of
2494revenue for the purpose of administering the credit. The amount of tax credits awarded under this
2495section to a tenant for a taxable year shall not exceed the tenant's total lease payments for
2496occupancy of the climatetech facility for the taxable year.
2497 (e) The department of revenue shall issue the refundable portion of the credit without
2498further appropriation and in accordance with the cumulative amount, including the current year
2499costs of incentives allowed in previous years, which shall not exceed $30,000,000 annually as set
2500forth in subsection (d) of section 16 of chapter 23J.
2501 (f) The department of revenue shall promulgate such rules and regulations as are
2502necessary to administer the credit established in this section.
2503 Section 38PP. (a) A taxpayer may, to the extent authorized pursuant to the climatetech
2504tax incentive program established by section 1 of chapter 23J, be allowed a credit against its 119 of 150
2505excise due under this chapter equal to the sum of 10 per cent of the excess, if any, of the
2506qualified research expenses for the taxable year, over the base amount, and 15 per cent of the
2507basic research payments determined pursuant to section 41(e)(1)(A) of the Internal Revenue
2508Code. The terms ''qualified research expenses'', ''base amount'', ''qualified organization base
2509period amount'', ''basic research'' and any other terms affecting the calculation of the credit shall,
2510unless the context otherwise requires or unless otherwise stated in this section, have the same
2511meanings as under said section 41 of said Code.
2512 In determining the amount of the credit allowable under this section, the commissioner of
2513revenue may aggregate the activities of all corporations that are members of a controlled group
2514of corporations, as defined by 41(f)(1)(A) of said Code, and may aggregate the activities of all
2515entities, whether or not incorporated, that are under common control, as defined in section
251641(f)(1)(B) of said Code.
2517 (b) For a qualified climatetech company, research and development costs, within the
2518meaning of section 41 of said Code, shall include, those qualified research expenditures that are
2519performed both inside and outside of the commonwealth.
2520 (c) For purposes of section 30, the deduction from gross income that may be taken with
2521respect to any expenditures qualifying for a credit under said section 41 of said Code shall be
2522based upon its cost less the credit allowable under this section; provided, however, that section
2523280C(c) of said Code shall not apply.
2524 (d) The credit allowed hereunder for any taxable year shall not reduce the excise to less
2525than the amount due under subsection (b) of section 32, subsection (b) of section 39, section 67
2526or under any other general or special law. 120 of 150
2527 (e) The credit allowed under this section shall be limited to 100 per cent of a
2528corporation's first $25,000 of excise, as determined before the allowance of any credits, plus 75
2529per cent of the corporation's excise, as so determined in excess of $25,000. The commissioner of
2530revenue shall promulgate regulations similar to those authorized under section 38(c)(2)(B) of the
2531Internal Revenue Code for purposes of apportioning the $25,000 amount among members of a
2532controlled group. Nothing in this section shall alter section 32C, as it affects other credits under
2533this chapter.
2534 (f) If a corporation files a combined return of income under section 32B, a credit
2535generated by an individual member corporation under this section shall first be applied against
2536the excise attributable to that company under sections 32 or 39, subject to the limitations of
2537subsections (d) and (e). A member corporation with an excess research and development credit
2538may apply its excess credit against the excise of another group member if such other member
2539corporation may use additional credits under the limitations of said subsections (d) and (e).
2540Unused, unexpired credits generated by a member corporation shall be carried over from year to
2541year by the individual corporation that generated the credit and shall not be refundable. Nothing
2542in this section shall be construed to alter subsection (h) of section 31A.
2543 (g) A corporation entitled to a credit under this section for any taxable year may carry
2544over and apply to its excise for any of the next succeeding 15 taxable years that portion, as
2545reduced from year to year, of its credit which exceeds its excise for the taxable year. A
2546corporation may carry over and apply to its excise for any subsequent taxable year that portion,
2547as reduced from year to year, of those credits which were not allowed by subsection (f). 121 of 150
2548 (h) The commissioner of revenue shall promulgate regulations necessary to carry out this
2549section.
2550 Section 38QQ. (a) A taxpayer, to the extent authorized by the climatetech tax incentive
2551program established in subsection (d) of section 16 of chapter 23J, may be allowed a refundable
2552jobs credit against the tax liability imposed under this chapter in an amount determined by the
2553Massachusetts clean energy technology center established in section 2 of said chapter 23J, in
2554consultation with the department of revenue.
2555 (b) A taxpayer taking a credit under this section shall commit to the creation of not less
2556than 5 net new permanent full-time employees in the commonwealth.
2557 (c) A credit allowed under this section shall reduce the liability of the taxpayer under this
2558chapter for the taxable year. If a credit claimed under this section by a taxpayer exceeds the
2559taxpayer's liability as otherwise determined under this chapter for the taxable year, 90 per cent of
2560such excess credit, to the extent authorized by the climatetech tax incentive program, shall be
2561refundable to the taxpayer. Excess credit amounts shall not be carried forward to other taxable
2562years.
2563 (d) The department of revenue shall issue the refundable portion of the jobs credit
2564without further appropriation and in accordance with the cumulative amount, including the
2565current year costs of incentives allowed in previous years, which shall not exceed $30,000,000
2566annually as set forth in subsection (d) of section 16 of chapter 23J.
2567 Section 38RR. (a) A business corporation engaged in business in the commonwealth
2568may be allowed a credit each taxable year against its excise due under this chapter in an amount
2569equal to $5,000 or 50 per cent of the wages paid to each net-new qualified intern employed in the 122 of 150
2570taxable year, whichever is less. If a credit allowed by this section exceeds the tax otherwise due
2571under this chapter, 100 per cent of the balance of such credit may, at the option of the taxpayer,
2572be refunded to the taxpayer.
2573 (b) For an employer to be eligible for a credit under this section: (i) the intern shall be
2574enrolled in or a recent graduate of a public or private institution of higher education located in
2575Massachusetts; (ii) the intern shall have been employed as a qualified intern by the employer for
2576at least 12 weeks in the taxable year for which the credit is claimed; and (iii) the employer shall
2577demonstrate that the total number of interns employed in the taxable year exceeds the average
2578number of interns employed by the taxpayer per year over the previous three years. An intern
2579shall not be qualified if such intern is participating in another internship or apprenticeship
2580program for which an employer has claimed a credit in the taxable year under this chapter or
2581section 6 of chapter 62 of the General Laws.
2582 (c) The total cumulative value of the credits authorized pursuant to this section and
2583subsection (gg) of section 6 of chapter 62 shall not exceed $10,000,000 annually. An employer
2584shall not claim more than $100,000 in credits under this section for any taxable year. A credit
2585allowed under this section shall not be transferable.
2586 (d) The executive office of economic development, in consultation with the
2587commissioner, shall authorize, administer and determine eligibility for the tax credit pursuant to
2588this section and subsection (gg) of section 6 chapter 62 and shall allocate the credit in accordance
2589with the standards and requirements set forth in regulations promulgated pursuant to this section.
2590The secretary of economic development, in consultation with the commissioner, shall
2591promulgate regulations establishing an application process for the credit. 123 of 150
2592 (e) The secretary of economic development shall annually file a report with the house and
2593senate committees on ways and means, the joint committee on economic development and
2594emerging technologies, and the joint committee on labor and workforce development identifying
2595the following: (i) total amount of tax credits claimed pursuant to this section and subsection (gg)
2596of section 6 of chapter 62; (ii) the number of participating interns; and (iii) the number of
2597participating employers. In the fourth submission of said annual report, the secretary of
2598economic development shall also provide an assessment of the effectiveness of the credit offered
2599under this section and subsection (gg) of section 6 of chapter 62 in achieving the goal of
2600retaining graduating talent in the commonwealth. Notwithstanding section 21 of chapter 62C, the
2601department of revenue may provide to the secretary of economic development de-identified,
2602statistical tax return information related to the tax filings of former participating interns for the
2603five tax years beginning after the conclusions of the internship to evaluate whether former interns
2604are both employed and domiciled in the commonwealth after the internship. Said information
2605must be shared in a manner that prevents the identification of particular tax returns.
2606 SECTION 143. Section 42B of said chapter 63, as appearing in the 2022 Official Edition,
2607is hereby amended by striking out, in lines 50 to 51, the words “a certified life sciences” and
2608inserting in place thereof the following words:- or the climatetech tax incentive program
2609established by section 16 of chapter 23J, a certified.
2610 SECTION 144. Section 6 of said chapter 64H, as so appearing, is hereby amended by
2611inserting, after subsection (xx), the following new subsection:-
2612 (yy)(1) Sales of tangible personal property purchased for a certified climatetech
2613company, to the extent authorized pursuant to the climatetech tax incentive program established 124 of 150
2614by section 16 of chapter 23J, for use in connection with the construction, alteration, remodeling,
2615repair or remediation of research, development or manufacturing or other commercial facilities
2616used for the provisions of goods or services in the climatetech sector and utility support systems.
2617Only purchases made on or after the effective date of this paragraph shall be eligible for this
2618exemption.
2619 (2) As used in this paragraph, the following words shall have the following meanings,
2620unless the context clearly requires otherwise:-
2621 “Climatetech” shall have the same meaning as described in section 1 of chapter 23J.
2622 “Climatetech company” shall have the same meaning as described in section 1 of chapter
262323J.
2624 “Utility support systems”, all areas of utility support systems including, but not limited
2625to, site, civil, mechanical, electrical and plumbing systems.
2626 SECTION 145. Chapter 98 of the General Laws is hereby amended by adding the
2627following section:-
2628 Section 59. (a) For the purposes of this section, the following terms shall have the
2629following meanings unless the context clearly requires otherwise:-
2630 “Charging session”, an event starting when a customer of an EVSE initiates purchase of
2631electric vehicle charging services from an EVSE and ends when either the EVSE or the customer
2632ends the continuous transfer of said electric vehicle charging services to that customer’s electric
2633vehicle. 125 of 150
2634 “Commercial electric vehicle charging station”, an EVSE, or a group of EVSEs, at a
2635certain location where every EVSE within that group is owned and operated by the same person
2636or entity and which requires users to pay the EVSE owner a fee for electric vehicle charging
2637services.
2638 “Director”, the director of standards in the office of consumer affairs and business
2639regulation.
2640 “Division”, the division of standards in the office of consumer affairs and business
2641regulation.
2642 “Electric vehicle”, means a battery electric vehicle that draws propulsion energy solely
2643from an on-board electrical energy storage device during operation that is charged from an
2644external source of electricity or a plug-in hybrid electric vehicle with an on-board electrical
2645energy storage device that can be recharged from an external source of electricity which also has
2646the capability to run on another fuel.
2647 “Electric vehicle charging services”, the transfer of electric energy from an electric
2648vehicle charging station to a battery or other storage device in an electric vehicle and billing
2649services, networking and operation and maintenance.
2650 “Electric vehicle service provider”, an entity that operates a digital communications
2651network that remotely manages one or more commercial electric vehicle charging stations.
2652 “Electric vehicle supply equipment” or “EVSE”, a device or system designed and used
2653specifically to transfer electrical energy to an electric vehicle, either as charge transferred via
2654physical or wireless connection, by loading a fully charged battery, or by other means. 126 of 150
2655 “EVSE connector”, a cable and connector combination which carries electrical current
2656from a commercial electric vehicle charging station’s enclosure to the port of an electric vehicle.
2657 “EVSE owner”, any person owning, in whole or in part, a commercial electric vehicle
2658charging station in Massachusetts.
2659 “Network roaming”, the act of a member of 1 electric vehicle charging station billing
2660network using a charging station that is outside of the member's billing network with the
2661member's billing network account information.
2662 (b) An EVSE owner shall register a commercial electric vehicle charging station with the
2663division prior to offering electric vehicle charging services to the public on a form created by the
2664division. The division shall set the length of the term of the registration by regulation. An
2665applicant for registration shall submit such registration in the manner determined by the division
2666along with the appropriate registration fee established pursuant to subsection (d).
2667 No person shall operate a commercial electric vehicle charging station without first
2668registering the device with the division. An EVSE owner who owns more than one commercial
2669electric vehicle charging station in Massachusetts shall separately register each commercial
2670electric vehicle charging station. The registrant shall notify the division within 30 days if the
2671station is sold or ownership is otherwise transferred, if the operator changes, or if the station
2672ceases operation.
2673 (c) The registration form may include the commercial electric vehicle charging station’s
2674street address; geographic location; hours of operation; charging level; number, make and model
2675for each EVSE; number and type of connectors for each EVSE; interoperability; description and
2676amount of any fees users may incur to use the commercial EVSE, other than the price the EVSE 127 of 150
2677owner charges the user for the electric vehicle charging services themselves; accepted methods
2678of payment; and any other information the division finds necessary.
2679 (d) The division shall establish a fee schedule for registrations, renewals and inspections,
2680including the imposition of late charges when appropriate, by regulation. The division may retain
2681such registration fees and fines it collects in order to support its operations.
2682 (e) An EVSE owner shall display, in a manner determined by the division to be clearly
2683visible to a user of that EVSE, the price per kilowatt-hour of the electric vehicle charging
2684services and any other costs a user might encounter when purchasing electric vehicle charging
2685services from the EVSE at the time of purchase. The price shown on such display shall display
2686any taxes imposed on the sale of the charging services. No sign, advertising material or other
2687display or product that is placed upon, above or around an EVSE shall directly or indirectly
2688obscure the posted price.
2689 (f) No EVSE owner shall sell electric vehicle charging services at any price other than the
2690price so posted at the time of the sale. Any EVSE owner who sells electric vehicle charging
2691services to a customer from an EVSE shall display on each EVSE, at a location and in a manner
2692clearly visible to a user of that EVSE, the total volume of electricity transferred during each
2693charging session. Any advertisement, statement, or display of electric vehicle charging services
2694prices shall display the total price, including any taxes, usage fees, and any membership fees
2695required to obtain the price displayed.
2696 (g) The director and their inspectors shall have the power to test, inspect and seal all
2697EVSEs in accordance with standards set forth in the most recent publication of the National
2698Institute of Standards and Technology Handbook 44 as adopted by the National Conference on 128 of 150
2699Weights and Measures. Notwithstanding any other general law or special law to the contrary,
2700said testing, inspection, and sealing shall be the sole responsibility of the division, unless and
2701until the division assigns said responsibilities to a municipal sealer operating pursuant to sections
270234, 35 or 36 of chapter 98. All EVSE connectors and related equipment and systems shall meet
2703all the applicable requirements contained in the most recent publication of the National Institute
2704of Standards and Technology Handbook 44.
2705 All EVSE connectors and related equipment and systems which the division determines
2706have met the standard contained herein shall be marked in a manner visible to consumers, as
2707determined by the division. The division shall also affix a security seal to said EVSE pursuant to
2708the standards contained in the most recent publication of National Institute of Standards and
2709Technology Handbook 44.
2710 (h) The division may adopt, amend, alter or repeal, and shall enforce all such reasonable
2711orders, rules and regulations as may be necessary or suitable for the administration and
2712enforcement of this section, inclusive, and the division may, in such administration and
2713enforcement, at any time cause to be made by its agents or representatives an audit, examination
2714or investigation of the books, records, papers, vouchers, accounts and documents of any EVSE
2715owner, who shall make them available, upon oral or written demand, to the division or any of its
2716duly authorized agents or representatives. Every EVSE owner shall keep such records as may be
2717prescribed by the orders, rules or regulations adopted by the division.
2718 (i) A violation of any provision of this section shall be punished by a civil citation of not
2719more than $5,000, pursuant to section 29A. Upon the second violation of this section, the
2720division may, in addition to assessing a civil citation, suspend the right of such registrant to 129 of 150
2721engage in the business of selling electric vehicle charging services for a period not exceeding 3
2722months, and upon the third or subsequent violation, in addition to assessing a civil citation,
2723suspend such right for a period not exceeding 1 year. Any party aggrieved by any action of the
2724division pursuant to this subsection may appeal in accordance with the provisions of section
272529A.
2726 (j) All EVSE connectors and related equipment and systems which cannot be made to
2727conform to the standard described in subsection (g) shall be taken out of service and marked or
2728labelled in a manner by the division until it meets such standard. Whoever removes said mark or
2729label without the consent of the person affixing the same shall be punished by a fine of not more
2730than five thousand dollars or shall be subject to a civil citation as provided in section 29A.
2731 (k) The owner or operator of a commercial electric vehicle charging station shall provide
2732payment options that allow access to the charging station by the general public. A person shall
2733not be required to pay a subscription fee to use a commercial electrical vehicle charging station
2734or be required to obtain a membership in a club, association or organization as a condition of
2735using the station; provided, however, that owners and operators of a commercial electrical
2736vehicle charging station may have separate price schedules conditioned on a subscription or
2737membership.
2738 (l) The owner or operator of a commercial electric vehicle charging station or a designee
2739shall disclose on an ongoing basis to federal or state entities, or other publicly available database
2740designated by the division in consultation with the department of energy resources, data
2741pertaining to each registered device, including the device's operating status, precise geographic
2742location, hours of operation, charging level, hardware compatibility, schedule of fees, accepted 130 of 150
2743methods of payment and the amount of network roaming charges for nonmembers, if any, or any
2744information determined by the division necessary for disclosure.
2745 SECTION 146. Chapter 112 of the General Laws, as appearing in the 2022 Official
2746Edition, is hereby amended by striking out section 9, and inserting in place thereof the following
2747section:-
2748 Section 9. (a) An applicant for limited registration under this section may, upon payment
2749of a fee to be determined annually by the secretary of administration and finance under section
27503B of chapter 7, be registered by the board as an intern, fellow, or medical officer for such time
2751as it may subscribe if the applicant furnishes the board with satisfactory proof of the following:
2752 (i) The applicant is at least 18 years of age and of good moral character.
2753 (ii) (1) The applicant has creditably completed 2 years of a premedical course of study
2754at an accredited college or university and not less than 3 ½ years of study in a legally chartered
2755medical school having the power to grant degrees in medicine; or (2) if not enrolled in or a
2756graduate of a legally chartered medical school in the United States or Canada, the applicant is the
2757holder of a standard certificate granted after an examination by the Education Council for
2758Foreign Medical Graduates, unless granted an exemption by the board; or (3) the applicant has
2759completed a minimum of 2 years of premedical education at an accredited college or university
2760of the United States, Canada or Puerto Rico and if the applicant has studied medicine in a
2761medical school outside the United States, Canada or Puerto Rico that is recognized by the World
2762Health Organization, has completed all the formal requirements for the degree corresponding to
2763doctor of medicine, except internship and social service and has completed 1 year of clinical 131 of 150
2764clerkship approved by the liaison committee on medical education of the American Medical
2765Association.
2766 (iii) The applicant has been appointed as an intern, fellow or medical officer in a hospital
2767or other institution of the commonwealth, or of a county or municipality thereof; in a hospital or
2768clinic which is incorporated under the laws of the commonwealth or in a clinic which is affiliated
2769with a hospital licensed by the department of public health under authority of section 71 of
2770chapter 111; in an outpatient clinic operated by the department of mental health; in the
2771department of public health for duty in clinics or in programs operated or approved by the
2772department of public health; or in programs approved by the board of registration in medicine in
2773the commonwealth and leading toward certification by specialty boards recognized by the
2774American Medical Association.
2775 (iv) The applicant has applied to participate in the medical assistance program
2776administered by the secretary of health and human services in accordance with chapter 118E and
2777Title XIX of the Social Security Act and any federal demonstration or waiver relating to the
2778medical assistance program for the limited purpose of ordering and referring services covered
2779under the program if regulations governing such limited participation are promulgated under
2780section 37 of chapter 118E.
2781 Such limited registration shall entitle the applicant to practice medicine only in the
2782hospital, institution, clinic or program designated on the applicant’s certificate of limited
2783registration, or outside such hospital, institution, clinic or program for the treatment, under the
2784supervision of one of its medical officers who is a duly registered physician, of persons accepted
2785by such hospital, institution, clinic or program as patients, or in any hospital, institution, clinic or 132 of 150
2786program affiliated for training purposes with the hospital, institution, clinic or program
2787designated on such certificate, which affiliation is approved by the board and in any case under
2788regulations established by such hospital, institution, clinic or program. The name of any hospital,
2789institution, clinic or program so affiliated and so approved shall also be indicated on such
2790certificate. Limited registration under this section may be revoked at any time by the board.
2791 (b) Notwithstanding the other provisions of this section, an internationally-trained
2792physician who has been licensed or is otherwise authorized to practice medicine in a country
2793other than the United States shall be eligible to apply for a limited license to practice medicine
2794for a renewable 1-year term after satisfying the criteria in below paragraph (iii), provided,
2795however, that such limited registration shall provide a pathway for the issuance of a full
2796unrestricted license to practice medicine in accordance with, and upon satisfaction of, the criteria
2797in below paragraph (v).
2798 (i) Definitions. For the purposes of this subsection, the following terms shall have the
2799following meanings, unless the context clearly requires otherwise:-
2800 “Commission”, the Educational Commission for Foreign Medical Graduates.
2801 “Internationally-trained physician”, a physician who has received a degree of doctor of
2802medicine or its equivalent from a legally chartered medical school outside the United States
2803recognized by the World Health Organization, who has been licensed or is otherwise authorized
2804to practice medicine in a country other than the United States, and who has practiced medicine
2805for at least one year.
2806 “Licensing Exam”, the United States Medical Licensing Examination. 133 of 150
2807 “Massachusetts physician shortage area”, a geographic region or population in the
2808commonwealth experiencing a shortage of physicians, especially primary care physicians or
2809psychiatrists, relative to population and need.
2810 “Participating healthcare facility”, a federally-qualified health center, community health
2811center, hospital or other healthcare facility approved by the board that provides an assessment
2812and evaluation program designed to develop, assess and evaluate an internationally-trained
2813physician’s on-clinical skills, according to criteria developed or approved by the board; provided,
2814however, that the participating healthcare facility provides medical care in a Massachusetts
2815physician shortage area.
2816 (ii) For the purposes of this subsection, the Massachusetts health care workforce center
2817or its equivalent in the department of public health shall assist the board in determining the
2818regions or populations comprising a Massachusetts physician shortage area.
2819 (iii) The board shall issue a limited license to an applicant if the participating facility and
2820the applicant submit evidence acceptable to the board that the applicant: (A) is an internationally-
2821trained physician; (B) has a valid certificate issued by the commission or other credential
2822evaluation service approved by the board, provided, however, that the board may waive such
2823certification at its discretion where the applicant is unable to obtain the required documentation
2824from a non-cooperating country; (C) has achieved a passing score on Step 1 and Step 2-Clinical
2825Knowledge of the Licensing Exam; (D) has entered into an agreement with the participating
2826facility providing that the facility shall develop, assess and evaluate the applicant’s familiarity
2827with non-clinical skills and standards appropriate for medical practice in the commonwealth,
2828according to assessment and evaluation criteria developed or approved by the board; (E) shall 134 of 150
2829enter a full-time full employment relationship with the participating facility after the board issues
2830a limited license to practice medicine to the applicant; and (F) has satisfied other criteria that
2831may be developed by the board in fulfillment of this subsection.
2832 (iv) The 1-year limited license may not be renewed more than once.
2833 (v) An internationally-trained physician who provides the board with proof of (A)
2834successful completion of the participating facility’s assessment and evaluation program, (B) a
2835passing score on Step 3 of the Licensing Exam and (C) any additional prerequisites that the
2836board may require, shall be eligible to apply for a renewable 2-year restricted license to practice
2837medicine only in a Massachusetts physician shortage area designated by the board; provided,
2838however, that any additional prerequisites for eligibility shall not include post-graduate clinical
2839training, and that the restricted license shall authorize the holder to practice independently in a
2840primary care specialty, psychiatry or other specialty approved by the board. After 2 years of
2841restricted practice, the internationally-trained physician shall be eligible to apply for a full,
2842unrestricted license to practice medicine. The 2-year restricted license may not be renewed more
2843than once.
2844 SECTION 147. Section 2 of chapter 128 of the General Laws, as so appearing, is hereby
2845amended by striking out, in line 78, the word “October” and inserting in place thereof the
2846following word:- “December”.
2847 SECTION 148. Section 19A of chapter 138 of the General Laws, as so appearing, is
2848hereby amended by striking out, in line 3, the words “19C or 19D,” and inserting in place thereof
2849the following words:- “19C, 19D, or 19E.” 135 of 150
2850 SECTION 149. Subsection (a) of section 4 of chapter 142A of the General Laws, as so
2851appearing, is hereby amended by striking out, in line 5, the word “two” and inserting in place
2852thereof the following figure:- 5.
2853 SECTION 150. Section 5 of said chapter 142A, as so appearing, is hereby amended by
2854inserting after the word “jurisdiction”, in line 5, the following words:- or an arbitrator pursuant to
2855section 4.
2856 SECTION 151. Said section 5 of said chapter 142A, as so appearing, is hereby further
2857amended by striking out, in lines 9 to 13, the words “owner has exhausted all customary and
2858reasonable efforts to collect the judgment but the contractor has filed for bankruptcy, fled the
2859jurisdiction or the owner is otherwise unable to collect such judgment after execution” and
2860inserting in place thereof the following words:- contractor has failed to pay the judgment or
2861award and the director has determined that reasonable efforts to collect have been made.
2862 SECTION 152. Section 7 of said chapter 142A, as so appearing, is hereby amended by
2863striking out the first paragraph and inserting in place thereof the following paragraph:-
2864 An owner may make a claim to the fund only if the owner has complied with section 3,
2865has obtained a judgment or arbitration award and has filed the claim to the fund not more than 7
2866years from the date of the contract, the contractor has failed to pay the judgment or award, and
2867the director has determined that reasonable efforts to collect have been made.
2868 SECTION 153. Said section 7 of said chapter 142A, as so appearing, is hereby further
2869amended by striking out the third paragraph and inserting in place thereof the following
2870sentence:- “The director shall issue regulations for the administration of the fund, including, but
2871not limited to, the maximum amount that may be paid from the fund in connection with any 136 of 150
2872single claim; provided, however, that no payment from the fund shall exceed an owner’s actual
2873loss as determined at the discretion of the director.”
2874 SECTION 154. Section 9 of said chapter 142A of the General Laws, as so appearing, is
2875hereby amended by inserting, after subsection (d), the following:-
2876 (e) Prior to approving any application for registration or renewal conforming to the
2877 requirements of this chapter, the director shall refer identifying information regarding an
2878 applicant to the department of criminal justice information services, which shall obtain
2879criminal offender record information but shall transmit to the director only information regarding
2880any conviction of the applicant of gross fraud or cheat as defined by section 76 of chapter 266.
2881 SECTION 155. Said chapter 142A is hereby further amended by striking out section 15.
2882 SECTION 156. Section 17 of said chapter 142A, as appearing in the 2022 Official
2883Edition, is hereby amended by striking out clause (17) and inserting in place thereof the
2884following 4 clauses:-
2885 (17) engaging in gross fraud or cheat as defined by section 76 of chapter 266;
2886 (18) had a license, certificate, registration or authority issued by another state or territory
2887of the United States, the District of Columbia or a foreign state or nation with authority to issue
2888such a license, certificate, registration or authority revoked, cancelled, suspended, not renewed or
2889otherwise acted against, or if the holder has been disciplined, if the basis for the action would
2890constitute a basis for disciplinary action in the commonwealth; 137 of 150
2891 (19) failing to repay the fund in full, including the appropriate amount of annual interest,
2892for any amount paid from the fund because of the contractor’s or subcontractor’s conduct; or
2893 (20) violating any other provision of this chapter.
2894 SECTION 157. Said section 17 of said chapter 142A, as so appearing, is hereby further
2895amended by adding the following paragraph:-
2896 For purposes of this section, the conduct of a contractor or subcontractor shall be deemed
2897to include the conduct of their agents, employees, salespersons or subcontractors, whether or not
2898an express relationship exists, if the work or activities is within the scope of the contract and not
2899for additional work beyond the contract undertaken by separate agreement with the owner.
2900 SECTION 158. Section 18 of said chapter 142A, as so appearing, is hereby amended in
2901the first paragraph by adding the following sentence:- The director may also enter into a consent
2902agreement with a registrant to impose 1 or more administrative penalties, including, but not
2903limited to, voluntary revocation of the registration.
2904 SECTION 159. Chapter 147 of the General Laws is hereby amended by repealing
2905sections 32 to 51, inclusive.
2906 SECTION 160. Subsection (4) of section 25Q of chapter 152 of the General Laws, as so
2907appearing, is hereby amended by adding the following sentence:-
2908 Subsection (1) shall not apply to groups that have been in existence for at least 5 years
2909and have established a premium payment plan acceptable to the commissioner.
2910 SECTION 161. Section 3 of chapter 176J of the General Laws, as so appearing, is hereby
2911amended after paragraph (d) by inserting the following new paragraph:- 138 of 150
2912 (e) Notwithstanding this chapter or any other general or special law to the contrary, a
2913carrier may annually offer small groups a reward or other incentive designed to promote job
2914growth and job retention among small businesses. The amount of such rewards shall be
2915determined by the carrier based upon differences in the cost of administering a plan due to the
2916size of the small group. Any reward established pursuant to this subsection shall be submitted to
2917the commissioner for informational purposes prior to the payment of any such reward. The
2918requirements to qualify for such reward shall be applied equally and consistently to all small
2919group purchasers, treating all similarly situated purchasers that have qualified for the reward in
2920the same manner.
2921 SECTION 162. Said chapter 176J of the General Laws, as so appearing, is hereby further
2922amended by inserting after section 13 the following new section:-
2923 Section 13A. The annual rewards or other incentives authorized by subsection (d) of
2924section 13 of this chapter may also be based upon increased efficiencies in a carrier’s
2925administration of health plans offered through the cooperative resulting from the group purchase
2926of said plans, or upon the use of transparency tools by the cooperative to control healthcare costs
2927for members or to educate members regarding proper utilization.
2928 SECTION 163. Section 85W of chapter 231 of the General Laws, as so appearing, is
2929hereby amended by inserting after the word “compensation”, in line 2, the following words:- in
2930excess of $500 per year.
2931 SECTION 164. Section 9 of chapter 265 of the General Laws, as so appearing, is hereby
2932amended by striking the words “sections thirty-two to fifty, inclusive, of chapter one hundred 139 of 150
2933and forty-seven” and inserting in place thereof the following:- “sections 4 to 23, inclusive, of
2934chapter 23O”.
2935 SECTION 165. Section 10 of said chapter 265, as so appearing, is hereby amended by
2936striking the words “sections thirty-two to fifty, inclusive, of chapter one hundred and forty-
2937seven” and inserting in place thereof the following:- “sections 4 to 23, inclusive, of chapter
293823O”.
2939 SECTION 166. Section 12 of said chapter 265, as so appearing, is hereby amended by
2940striking the words “sections 32 to 50A, inclusive, of chapter 147,” and inserting in place thereof
2941the following:- “sections 4 to 23, inclusive, of chapter 23O”.
2942 SECTION 167. Section 1 of chapter 270 of the General Laws, as so appearing, is hereby
2943amended by striking out, in lines 2 and 3, the following:- “grains of paradise.”
2944 SECTION 168. Section 10 of chapter 498 of the Acts of 1993, as amended by section
2945142 of chapter 268 of the Acts of 2022, is hereby further amended in the ninth paragraph by
2946striking out the last sentence.
2947 SECTION 169. Said section 10 of chapter 498 of the Acts of 1993, as so appearing, is
2948hereby further amended by inserting at the end the following paragraph:-
2949 Notwithstanding the provisions of any general or special law to the contrary, and
2950notwithstanding any provision to the contrary in the Devens Reuse Plan or By-laws: (i) there
2951shall be no square foot limit or cap on the amount of commercial or industrial development that
2952may occur within Devens; and (ii) there shall be no limit or cap on the number of residential
2953units that may be developed within Devens. Nothing in the foregoing sentence shall modify 140 of 150
2954other provisions of the By-Laws regulating the development of housing within Devens or
2955requiring the issuance of development permits by the Devens Enterprise Commission for specific
2956projects.
2957 SECTION 170. Section 40 of chapter 179 of the Acts of 2022 is hereby repealed.
2958 SECTION 171. (a) There shall be a working group, to be called the Special Working
2959Group on Youth Sports, for the purpose of conducting an investigation and study of the current
2960state of youth sports, as defined in section 1 of chapter 23O of the General Laws. The working
2961group shall study and make recommendations relative to the regulation of such youth sports
2962including, but not limited to: (i) maximum participation hours per youth sport in a defined period
2963of time; (ii) licensing of businesses and coaches, including licensing fees and the conditions
2964under which any such licensing fee may be waived to promote access to participation; and (iv)
2965standards for player safety, including concussion protocols and athletic trainer requirements. The
2966working group shall conduct at least 3 public hearings.
2967 (b) The working group shall consist of the chair of the Massachusetts state athletic
2968commission, who shall serve as chair of the working group; 2 members to be appointed by the
2969senate president; and 2 members to be appointed by the speaker of the house of representatives.
2970Members of the working group shall not be compensated for their service.
2971 (c) The working group shall report to the general court and the Massachusetts state
2972athletic commission the results of its investigation and study and its recommendations, together
2973with drafts of regulations to be promulgated by the commission and legislation necessary to carry
2974its recommendations into effect, if any, by filing the same with the commission, the clerks of the
2975senate and house of representatives, the chairs of the joint committee on economic development 141 of 150
2976and emerging technologies and the chairs of the joint committee on health care financing not
2977later than 120 days after the third public hearing conducted by the working group.
2978 SECTION 172. Within 30 days after the effective date of this act, the secretary of
2979economic development and the secretary of housing of livable communities shall convene a
2980working group that includes representatives from the towns of Ayer, Harvard and Shirley, the
2981Massachusetts Development Finance Agency and the Devens Committee to determine a strategy
2982and plan to provide for increased housing production within Devens, including, but not limited
2983to, the feasibility of allowing up to 400 multi-family residential units in the Innovation and
2984Technology Center zoning district established by Article V(A)(13) of the By-laws. The
2985secretaries of economic development and housing and livable communities shall report the
2986findings of the working group within 180 days after the effective date of this act.
2987 SECTION 173. (a) The Massachusetts gaming commission established pursuant to
2988chapter 23K of the General Laws, hereinafter referred to as the commission, shall review the
2989economic and employment performance of its licensees and identify strategies and policy
2990updates to maximize revenue and employment opportunities in the industry. Said review shall
2991also consider, but not be limited to: (i) the negative or positive implications to the integrity of the
2992Commonwealth’s revenue generation and estimates thereto as a result of the prospective
2993operation of a sovereign nation tribal facility, permitted under the provisions of the United States
2994Indian Gaming Regulatory Act in region C, as defined by said chapter 23K; and (ii) the revenue
2995impacts of competitor state gaming industry facilities on the Massachusetts industry with
2996estimates thereto, inclusive of the racing and simulcast industries. 142 of 150
2997 (b) The commission shall report its findings together with recommended legislative
2998changes, if any, as well as accompanying revenue and employment generation estimates
2999associated with its legislative recommendations to the governor, the attorney general, the speaker
3000of the house of representatives, the president of the senate, the chairs of the joint committee on
3001economic development and emerging technologies and the clerks of the house and senate not
3002later than October 1, 2025.
3003 SECTION 174. (a) There shall be within the executive office of economic development a
30045-year pilot surety bond assistance program to encourage the participation of economically and
3005socially disadvantaged businesses in bidding for and securing contracts for capital projects. The
3006program may include, but is not limited to:
3007 (1) providing technical assistance to eligible contractors to secure surety bonds;
3008 (2) providing financial assistance to guarantee surety bonds required on behalf of the
3009commonwealth or on behalf of any county, city, town, district or other political subdivision of
3010the commonwealth or other public instrumentality for the construction, reconstruction, alteration,
3011remodeling, repair or demolition of public buildings or other public works.
3012 (b) The executive office shall establish eligibility requirements and other program terms
3013for the program through regulations or program guidelines; provided, however that such
3014eligibility requirements shall endeavor to direct the financial assistance provided by the program
3015to ensure fair participation of businesses owned by persons from socially and economically
3016disadvantaged groups for whom access to capital facility projects and state assisted building
3017projects in the commonwealth has been historically limited. The executive office may administer 143 of 150
3018this program through 1 or more contracts with the Massachusetts Development Finance Agency
3019or Massachusetts Growth Capital Corporation.
3020 (c) Not later than December 31, the executive office shall provide an annual report on its
3021website detailing the activities of the program, including, but not limited to, an analysis of the
3022provision of technical and financial assistance services and its impact on increasing access and
3023participation in capital projects for historically disadvantaged groups. The report shall be made
3024public on its website.
3025 (d) The secretary of economic development may promulgate regulations or program
3026guidelines necessary to implement this section.
3027 (e) Implementation of this section shall be subject to the United States Treasury’s
3028approval to use federal funding for the purposes described herein.
3029 SECTION 175. (a) For purposes of this section, the following words shall have the
3030following meanings, unless the context clearly requires otherwise:-
3031 “Approval”, except as otherwise provided in subsection (b), any permit, certificate, order,
3032excluding enforcement orders, license, certification, determination, exemption, variance, waiver,
3033building permit or other approval or determination of rights from any municipal, regional or state
3034governmental entity, including any agency, department, commission or other instrumentality
3035thereof, concerning the use or development of real property, and any environmental permit,
3036including certificates, licenses, certifications, determinations, exemptions, variances, waivers,
3037building permits or other approvals or determinations of rights issued or made under chapter 21
3038of the General Laws; chapter 21A of the General Laws except section 16 of said chapter 21A;
3039chapter 21D of the General Laws; section 3B of chapter 21E of the General Laws; sections 61 to 144 of 150
304062L, inclusive, of chapter 30 of the General Laws; chapter 30A of the General Laws; chapter 40
3041of the General Laws; chapters 40A to 40C, inclusive, of the General Laws; chapter 40R of the
3042General Laws; chapter 40Y of the General Laws; chapter 41 of the General Laws; chapter 43D
3043of the General Laws; section 21 of chapter 81 of the General Laws; chapter 91 of the General
3044Laws; chapter 131 of the General Laws; chapter 131A of the General Laws; chapter 143 of the
3045General Laws; sections 4 and 5 of chapter 249 of the General Laws; chapter 258 of the General
3046Laws; or chapter 665 of the Acts of 1956 or any local by-law or ordinance.
3047 “Development”, division of a parcel of land into 2 or more parcels, the construction,
3048reconstruction, conversion, structural alteration, relocation or enlargement of a building or other
3049structure or facility or any grading, soil removal or relocation, excavation or landfill or any use
3050or change in the use of any building or other structure or land or extension of the use of land.
3051 “Tolling period”, the period from January 1, 2023 to January 1, 2026, inclusive.
3052 (b)(1) Notwithstanding any general or special law to the contrary, an approval in effect or
3053existence during the tolling period shall be extended for a period of 3 years in addition to the
3054lawful term of the approval.
3055 (2) Nothing in this section shall extend or purport to extend: (i) a permit or approval
3056issued by the United States government or an agency or instrumentality thereof or a permit or
3057approval of which the duration of effect or the date or terms of its expiration are specified or
3058determined under a law or regulation of the United States government or an agency or
3059instrumentality thereof; (ii) a permit, license, privilege or approval issued by the division of
3060fisheries and wildlife under chapter 131 of the General Laws; (iii) an approval, determination,
3061exemption, certification, statement of qualification or any other administrative action by the 145 of 150
3062department of energy resources under 225 CMR 20.00, subsection (c) of section 17 of chapter
306325A of the General Laws or corresponding regulations under 225 CMR 21.00; (iv) any
3064agreement entered into by the Massachusetts Department of Transportation or the Massachusetts
3065Bay Transportation Authority or any permit, license or approval issued by the department or
3066authority relating to the sale, acquisition or lease or development of real property owned in
3067whole or in part by the department or authority or the sale, acquisition, lease or development of
3068any interest therein related to such real property pursuant to chapter 6C or chapter 161A of the
3069General Laws; or (v) any enforcement order, consent decree or settlement agreement.
3070 (3) Nothing in this section shall affect the ability of a municipal, regional or state
3071governmental entity, including an agency, department, commission or other instrumentality
3072thereof, to revoke or modify a specific permit or approval, or extension of a specific permit or
3073approval under this section, when that specific permit or approval or the law or regulation under
3074which the permit or approval was issued contains language authorizing the modification or
3075revocation of the permit or approval.
3076 (4) If an approval tolled under this section is based upon the connection to a sanitary
3077sewer system, the approval's extension shall be contingent upon the availability of sufficient
3078capacity, on the part of the treatment facility, to accommodate the development for whose
3079approval has been extended. If sufficient capacity is not available, then those permit holders
3080whose approvals have been extended shall have priority with regard to the further allocation of
3081gallonage over those permit holders who have not received approval of a hookup prior to the
3082effective date of this section. Priority regarding the distribution of further gallonage to a permit
3083holder who has received the extension of an approval under this section shall be allocated in
3084order of the granting of the original approval of the connection. 146 of 150
3085 (5) If an owner or petitioner sells or otherwise transfers a property or project in order for
3086an approval to receive an extension all commitments made by the original owner or petitioner
3087under the terms of the permit must be assigned to and assumed by the new owner or petitioner. If
3088the new owner or petitioner does not meet or abide by such commitments, then the approval shall
3089not be extended under this section.
3090 (6) Nothing in this section shall be construed or implemented in such a way as to modify
3091a requirement of law that is necessary to retain federal delegation to or assumption by the
3092commonwealth of the authority to implement a federal law or program.
3093 (7) Any project covered by approval in effect during the tolling period shall be governed
3094by the applicable provisions of any local ordinance or by-law, if any, in effect at the time of the
3095granting of the approval, unless the owner or petitioner of such project elects to waive the
3096provisions of this section.
3097 SECTION 176. The Massachusetts clean energy technology center, in consultation with
3098the executive office of economic development, shall set benchmarks for the climatetech tax
3099incentive program established in section 16 of chapter 23J of the General Laws. After the
3100program has been in effect for 5 years, the center, in consultation with the executive office of
3101economic development, shall conduct an evaluation of the program by comparing climatetech
3102advancements in the commonwealth against said benchmarks. The center shall review progress
3103made towards the goals of developing and expanding climatetech industry-related employment
3104opportunities and climatetech-related economic development by supporting and stimulating
3105research, development, innovation, manufacturing, deployment and commercialization in the
3106climatetech sector. The center shall submit a written report with the clerks of the house of 147 of 150
3107representatives and the senate, the house and senate committees on ways and means, the joint
3108committee on economic development and emerging technologies, the joint committee on
3109telecommunications, utilities and energy, the joint committee on environment and natural
3110resources and the joint committee on agriculture not later than December 31, 2029.
3111 SECTION 177. The Massachusetts office of business development, in conjunction with
3112the commissioner of revenue, shall report on the impact of the live theater tax credit pursuant to
3113subsection (dd) of section 6 of chapter 62 of the General Laws and section 38NN of chapter 63
3114of the General Laws and shall submit the report to the clerks of the house of representatives and
3115the senate, the house and senate committees on ways and means and the joint committee on
3116economic development and emerging technologies not later than December 31 of the fourth tax
3117year in which the live theater tax credit is available. The office and commissioner shall
3118collaborate with the live theater industry to collect the relevant data for the report. Said report
3119shall include data to assess the direct and indirect economic impacts of the live theater tax credit
3120on the economy of the commonwealth, including estimates of theater tickets sales to domestic
3121and international visitors, spending by live theater productions on adjacent businesses, wages
3122paid for setting up and taking down productions, and impacts on businesses in proximity to
3123theaters, including hotels and restaurants.
3124 SECTION 178. Notwithstanding any general or special law to the contrary, the
3125unexpended and unencumbered balances of the bond-funded authorizations in the following
3126accounts shall cease to be available for expenditure 180 days after the effective date of this act:
31277002-0015, 7002-8005, 7002-8013, 7002-8016, 7002-8017, 7002-8018, 7002-8019, 7002-8020,
31287002-8022, 7002-8035, 7002-8037, 7002-8038, 7002-8052, 7002-8060, 7005-8035, 7007-9035,
31297002-8010, 7002-8015, 7002-8030, 7002-8045, 7002-8050, 7002-8055, 7002-8065. 148 of 150
3130 SECTION 179. Notwithstanding any general or special law to the contrary, to meet the
3131expenditures necessary in carrying out sections 2 to 2B, inclusive, the state treasurer shall, upon
3132receipt of a request by the governor, issue and sell bonds of the commonwealth in an amount to
3133be specified by the governor from time to time but not exceeding, in the aggregate,
3134$1,925,000,000. All bonds issued by the commonwealth, as aforesaid, shall be designated on
3135their face “An Act Relative to Strengthening Massachusetts’ Economic Leadership” and shall be
3136issued for a maximum term of years, not exceeding 30 years, as the governor may recommend to
3137the general court pursuant to section 3 of Article LXII of the Amendments to the Constitution;
3138provided, however, that all such bonds shall be payable not later than June 30, 2059. All interest
3139and payments on account of principal on such obligations shall be payable from the General
3140Fund. Bonds and interest thereon issued under the authority of this section shall, notwithstanding
3141any other provision of this act, be general obligations of the commonwealth.
3142 SECTION 180. Notwithstanding any general or special law to the contrary, to meet the
3143expenditures necessary in carrying out section 2C, the state treasurer shall, upon receipt of a
3144request by the governor, issue and sell bonds of the commonwealth in an amount to be specified
3145by the governor from time to time but not exceeding, in the aggregate $900,000,000 . All bonds
3146issued by the commonwealth, as aforesaid, shall be designated on their face “An Act Relative to
3147Strengthening Massachusetts’ Economic Leadership ,” and shall be issued for a maximum term
3148of years, not exceeding 30 years, as the governor may recommend to the general court pursuant
3149to section 3 of Article LXII of the Amendments to the Constitution; provided, however, that all
3150such bonds shall be payable not later than June 30, 2064. All interest and payments on account of
3151principal on such obligations shall be payable from the General Fund. Bonds and interest thereon 149 of 150
3152issued under the authority of this section shall, notwithstanding any other provision of this act, be
3153general obligations of the commonwealth.
3154 SECTION 181. Pursuant to section 145, a commercial electric vehicle charging station
3155operating in the commonwealth shall be required to register with the division of standards no
3156later than January 1, 2026.
3157 SECTION 182. Section 31 of this act and subsection (dd) of section 2 of chapter 62 as
3158inserted by section 122 of this act shall take effect for taxable years beginning on or after January
31591, 2024
3160 SECTION 183. Subsection (gg) of section 2 of chapter 62 as inserted by section 122 of
3161this act and section 38RR of chapter 63 as inserted by section 142 of this act shall take effect for
3162taxable years beginning on or after January 1 of the first year following a fiscal year which
3163closes with a consolidated net surplus of at least $400,000,000 pursuant to section 5C of chapter
316429 of the General Laws. Annually, not later than 30 days after the comptroller certifies the
3165amount of the consolidated net surplus pursuant to said section 5C of said chapter 29, the
3166commissioner of revenue shall certify to the secretary of administration and finance whether said
3167subsection (gg) of said section 2 of said chapter 62 as inserted by said section 122 of this act and
3168said section 38RR of said chapter 63 as inserted by said section 142 of this act will take effect
3169pursuant to this section; provided, however, that no such certification by the commissioner of
3170revenue shall be required in any year after said subsection (gg) of said section 2 of said chapter
317162 as inserted by said section 122 of this act and said section 38RR of said chapter 63 as inserted
3172by said section 142 of this act take effect.
3173 SECTION 184. Section 31 is hereby repealed. 150 of 150
3174 SECTION 185. Subsection (dd) of section 2 of chapter 62 as inserted by section 122 of
3175this act and section 38NN of chapter 63 as inserted by section 142 of this act are hereby
3176repealed.
3177 SECTION 186. Section 184 shall take effect on January 1 of the sixth tax year following
3178the effective date of section 31 of this act.
3179 SECTION 187. Section 185 shall take effect on January 1 of the eleventh tax year
3180following the effective date of section 31 of this act.
3181 SECTION 188. Subsection (gg) of section 2 of chapter 62 as inserted by section 122 of
3182this act and section 38RR of chapter 63 as inserted by section 142 of this act are hereby repealed.
3183 SECTION 189. Section 188 shall take effect on January 1 of the sixth tax year following
3184the effective date of subsection (gg) of section 2 of chapter 62 as inserted by section 122 of this
3185act and section 38RR of chapter 63 as inserted by section 142 of this act, as determined pursuant
3186to section 183.
3187 SECTION 190. Sections 79; 116; 117; subsections (ee) and (ff) of section 2 of chapter 62
3188as inserted by section 122; sections 38NN, 38OO, 38PP, 38QQ of chapter 63 as inserted by
3189section 142; and section 144 of this act shall apply to tax years beginning on or after January 1,
31902024.