Massachusetts 2023-2024 Regular Session

Massachusetts House Bill H4789 Compare Versions

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

Old	New	Differences
1	1
2	2	HOUSE . . . . . . . No. 4789
3	3	The Commonwealth of Massachusetts
4	4	______________________________________
5	5	HOUSE OF REPRESENTATIVES, June 24, 2024.
6	6	The committee on Ways and Means, to whom was referred the Bill
7	7	relative to strengthening Massachusetts’ economic leadership (House, No.
8	8	4722), reports recommending that the same ought to pass with an
9	9	amendment substituting therefor the accompanying bill (House, No. 4789)
10	10	[Bond Issue: General Obligation Bonds: $2,860,000,000.00].
11	11	For the committee,
12	12	AARON MICHLEWITZ.
13	13
14	14	1 of 132
15	15	FILED ON: 6/24/2024
16	16	HOUSE . . . . . . . . . . . . . . . No. 4789
17	17	The Commonwealth of Massachusetts
18	18	_______________
19	19	In the One Hundred and Ninety-Third General Court
20	20	(2023-2024)
21	21	_______________
22	22	An Act relative to strengthening Massachusetts’ economic leadership.
23	23	Whereas, The deferred operation of this act would tend to defeat its purpose, which is to
24	24	forthwith finance improvements to the commonwealth’s economic infrastructure, drive industry
25	25	innovation, and promote economic opportunity and job creation, therefore it is hereby declared
26	26	to be an emergency law, necessary for the immediate preservation of the public convenience.
27	27	Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
28	28	of the same, as follows:
29	29	1 SECTION 1. To provide for a program of community development, economic
30	30	2opportunities, support for local governments, increased industry innovation, job creation and the
31	31	3promotion of economic reinvestment through the funding of infrastructure improvements the
32	32	4sums set forth in sections 2 to 2C, inclusive, for the several purposes and subject to the
33	33	5conditions specified in this act, are hereby made available, subject to the laws regulating the
34	34	6disbursement of public funds. These sums shall be in addition to any amounts previously
35	35	7authorized and made available for the purposes of those items. The sums set forth in sections 2 to
36	36	82B, inclusive, shall be made available until June 30, 2029. The sums set forth in section 2C shall
37	37	9be made available until June 30, 2034.
38	38	10 SECTION 2. 2 of 132
39	39	11 EXECUTIVE OFFICE OF ECONOMIC DEVELOPMENT
40	40	12 Office of the Secretary
41	41	13 7002-1352For a grant program to coastal communities to be administered by the
42	42	14seaport economic council established by Executive Order No. 564; provided, that funding shall
43	43	15be used for community planning and investment activities that stimulate economic development
44	44	16and create jobs in the maritime economy sector, and to construct, improve, repair, maintain and
45	45	17protect coastal assets that are vital to achieving these goals; and provided further, that the
46	46	18planning, prioritization, selection and implementation of projects shall consider climate change
47	47	19impacts in furtherance of the goals of climate change mitigation and adaptation consistent with
48	48	20the integrated state hazard mitigation and climate change adaptation plan................ $100,000,000
49	49	21 7002-1522 For grants administered by Massachusetts Technology Development
50	50	22Corporation established in section 2 of chapter 40G of the General Laws, and doing business as
51	51	23MassVentures; provided, that such grants shall be made on a competitive basis to growing
52	52	24Massachusetts-based companies commercializing technologies developed with assistance of a
53	53	25Small Business Innovation Research or Small Business Technology Transfer grant from a federal
54	54	26agency, including, but not limited to, the United States Department of Defense, the United States
55	55	27Department of Energy or the National Science Foundation…………….…………….$25,000,000
56	56	28 7002-1523For grants administered by Massachusetts Technology Development
57	57	29Corporation established in section 2 of chapter 40G of the General Laws, and doing business as
58	58	30MassVentures; provided, that such grants shall be made on a competitive basis to Massachusetts-
59	59	31based companies in support of agricultural biotechnology or non-therapeutic biomanufacturing
60	60	32technologies developed with assistance of a Small Business Innovation Research or Small 3 of 132
61	61	33Business Technology Transfer grant from a federal agency, including, but not limited to, the
62	62	34United States Department of Energy, the United States Department of Agriculture, the United
63	63	35States Food and Drug Administration or the National Science Foundation……..…....$5,000,000
64	64	36 7002-8003For the Massachusetts Technology Park Corporation established in section
65	65	373 of chapter 40J of the General Laws for matching grants that support agricultural biotechnology
66	66	38or non-therapeutic biomanufacturing among private entities, institutions of higher education,
67	67	39non-profits and other public or quasi-public entities located in the commonwealth; provided, that
68	68	40grants shall be awarded and administered consistent with the strategic goals and priorities of the
69	69	41Massachusetts advanced manufacturing collaborative established in section 10B of chapter 23A
70	70	42of the General Laws; and provided further, that grants shall be awarded in a manner that
71	71	43promotes geographic, social and economic equity………………………….…………$5,000,000
72	72	44 7002-8039 For the Scientific and Technology Research and Development Matching
73	73	45Grant Fund established in section 4G of chapter 40J of the General Laws……….......$95,000,000
74	74	46 7002-8044 For a program to be administered by the Massachusetts Development
75	75	47Finance Agency for site assembly, site assessment, predevelopment permitting and other
76	76	48predevelopment and marketing activities that enhance a site’s readiness for commercial,
77	77	49industrial or mixed-use development; provided, that a portion of the funds may be used to
78	78	50facilitate the expansion or replication of successful industrial parks and to support the
79	79	51revitalization of downtown centers…………………………………………................ $3,000,000
80	80	52 7002-8046 For the Massachusetts Growth Capital Corporation established pursuant to
81	81	53section 2 of chapter 40W of the General Laws for a program to provide matching grants to
82	82	54community development financial institutions certified by the United States Treasury or 4 of 132
83	83	55community development corporations certified under chapter 40H of the General Laws to enable
84	84	56them to leverage federal or private investments for the purpose of making loans to small
85	85	57businesses; provided, that such programs shall prioritize socially or economically disadvantaged
86	86	58businesses, which may include, but shall not be limited to, minority-owned, women-owned,
87	87	59veteran-owned or immigrant-owned small businesses, that have historically faced obstacles to
88	88	60accessing capital……………………………………………………………................ $35,000,000
89	89	61 7002-8053 For the Brownfields Redevelopment Fund established in section 29A of
90	90	62chapter 23G of the General Laws……………………………………….…................ $30,000,000
91	91	63 7002-8054 For the Massachusetts Growth Capital Corporation established in section 2
92	92	64of chapter 40W of the General Laws, in consultation with the microbusiness development center
93	93	65within the Massachusetts office of business development, to provide grants to low- and
94	94	66moderate-income entrepreneurs to acquire, expand, improve or lease a facility, to purchase or
95	95	67lease equipment or to meet other capital needs of a business with not more than 20 employees
96	96	68and annual revenues not exceeding $2,500,000, including alternative energy generation projects;
97	97	69provided, that preference shall be given to businesses located in low-income or moderate-income
98	98	70areas or socially or economically disadvantaged businesses, which shall include, but shall not be
99	99	71limited to, minority-owned, women-owned, immigrant-owned or veteran-owned businesses; and
100	100	72provided further, that grants shall be awarded in a manner that promotes geographic
101	101	73equity…………………………………………………………………..........................$10,000,000
102	102	74 7002-8056 For a competitive grant program administered by the office of travel and
103	103	75tourism; provided, that funds may be used to improve facilities and destinations visited by in-
104	104	76state and out-of-state travelers to increase visitation, entice repeat visitation and promote the 5 of 132
105	105	77direct and indirect economic impacts of the tourism industry in all regions of the commonwealth;
106	106	78provided further, that grants shall support the design, repair, renovation, improvement, expansion
107	107	79and construction of facilities owned by municipalities or non-profit entities; provided further,
108	108	80that in evaluating grant applications, priority shall be given to projects located in state-designated
109	109	81cultural districts and projects that promote nature-based, agricultural and other forms of rural
110	110	82tourism; provided further, that all grantees to improve facilities and destinations visited by in-
111	111	83state and out-of-state travelers shall provide a match based on a graduated formula determined by
112	112	84the office of travel and tourism; provided further, that grant recipients shall be required to
113	113	85measure and report on return-on-investment data after the expenditure of grant funds; provided
114	114	86further, that grants shall be awarded in a manner that promotes geographic equity; and provided
115	115	87further, that a portion of the funding may be used to make capital investments that support the
116	116	88commemoration of the 250th anniversary of the founding of the United States…...... $40,000,000
117	117	89 7002-8057 For the Commonwealth Zoological Corporation established in section 2 of
118	118	90chapter 92B of the General Laws, for costs associated with the preparation of plans, studies and
119	119	91specifications, repairs, construction, renovations, improvements, maintenance, asset management
120	120	92and demolition and other capital improvements including those necessary for the operation of
121	121	93facilities operated by Zoo New England, including the Franklin Park Zoo and the Walter D.
122	122	94Stone Memorial Zoo…………………………………………………….…................ $15,000,000
123	123	95 7002-8058 For the Massachusetts Broadband Incentive Fund established in section
124	124	966C of chapter 40J of the General Laws, for capital repairs and improvements to broadband
125	125	97infrastructure owned by the Massachusetts Technology Park Corporation established in section 3
126	126	98of chapter 40J………………………………………………………….…................$10,000,000 6 of 132
127	127	99 7002-8059 For the Massachusetts Technology Park Corporation established in section
128	128	1003 of chapter 40J of the General Laws for grant programs that support collaboration among
129	129	101manufacturers located in the commonwealth and institutions of higher education, non-profits or
130	130	102other public or quasi-public entities; provided, that eligible grantees shall include, but not be
131	131	103limited to, participants in the Manufacturing USA institutes, public and private academic
132	132	104institutions, non-profits and private business entities; provided further, that grant programs
133	133	105funded from this item shall consider the strategic goals and priorities of the Massachusetts
134	134	106advanced manufacturing collaborative established in section 10B of chapter 23A of the General
135	135	107Laws; and provided further, that grants shall be awarded in a manner that promotes geographic,
136	136	108social, racial, and economic equity……………………………………………….…...$99,000,000
137	137	109 7002-8061 For the MassWorks infrastructure program established in section 63 of
138	138	110chapter 23A of the General Laws…………………………………………................$400,000,000
139	139	111 7002-8062 For a program to provide assistance to projects that will improve,
140	140	112rehabilitate or redevelop blighted, abandoned, vacant or underutilized properties to achieve the
141	141	113public purposes of eliminating blight, increasing housing production, supporting economic
142	142	114development projects, increasing the number of commercial buildings accessible to persons with
143	143	115disabilities and conserving natural resources through the targeted rehabilitation and reuse of
144	144	116vacant and underutilized property; provided, that such assistance shall take the form of a grant or
145	145	117a loan provided to a municipality or other public entity, a community development corporation,
146	146	118non-profit entity or for-profit entity; provided further, that eligible uses of funding shall include,
147	147	119but not be limited to: (i) improvements and additions to or alterations of structures and other
148	148	120facilities necessary to comply with requirements of building, fire or other life safety codes and
149	149	121regulations pertaining to accessibility for persons with disabilities, where such code or regulatory 7 of 132
150	150	122compliance is required in connection with a new commercial, residential or civic use of such
151	151	123structure or facility; and (ii) the targeted removal of existing underutilized structures or facilities
152	152	124to create or activate publicly-accessible recreational or civic spaces; provided further, that
153	153	125financial assistance offered pursuant to this line item may be administered by the executive
154	154	126office of economic development through a contract with the Massachusetts Development
155	155	127Finance Agency established in section 2 of chapter 23G of the General Laws; provided further,
156	156	128that the executive office or the Massachusetts Development Finance Agency may establish
157	157	129additional program requirements through regulations or policy guidelines; provided further, that
158	158	130funding shall be awarded on a competitive basis in accordance with such program requirements;
159	159	131provided further, that financial assistance offered pursuant to this item shall be awarded, to the
160	160	132extent feasible, in a manner that reflects geographic and demographic diversity and social, racial
161	161	133and economic equity within the commonwealth; and provided further, that program funds may
162	162	134be used for the reasonable costs of administering the program not to exceed 5 per cent of the total
163	163	135assistance made during the fiscal year…………………………………………........$40,000,000
164	164	136 7002-8066For a capital grant program to be administered by the executive office of
165	165	137economic development, in consultation with the executive office for administration and finance,
166	166	138to provide grants to support large, transformational projects to drive economic growth; provided,
167	167	139that such program may be known as Mass Impact…....……....….............................$250,000,000
168	168	140 7002-8068 For the rural development program established in section 66A of chapter
169	169	14123A of the General Laws....…………………………………………….…................$100,000,000
170	170	142 7002-8069 For a capital grant program to be administered by the executive office of
171	171	143economic development to provide grants or other financial assistance to private businesses that 8 of 132
172	172	144are constructing or expanding commercial, industrial or manufacturing facilities in the
173	173	145commonwealth which may include, but are not limited to: (i) the construction or expansion of
174	174	146facilities in a manner that eliminates or minimizes the use of fossil-fuel heating and cooling
175	175	147equipment or incorporates other decarbonization measures that would not otherwise be
176	176	148incorporated into the facility design; (ii) the integration of design features that make a facility
177	177	149more resilient to the impacts of climate change, where such design features would not otherwise
178	178	150be economically feasible; or (iii) capital investments that support the creation of a significant
179	179	151number of new jobs in the commonwealth; provided, that the secretary of economic development
180	180	152shall promulgate program guidelines around the administration of the program, which may
181	181	153include administering the program through a contract with the Massachusetts Development
182	182	154Finance Agency or other appropriate quasi-governmental agency………………........$25,000,000
183	183	155 7002-8070 For a capital grant program to be administered by the Massachusetts
184	184	156Technology Park Corporation established in chapter 40J of the General Laws, to support the
185	185	157adoption and application of artificial intelligence capabilities to public policy problems and to
186	186	158leverage emerging artificial intelligence technologies to advance the commonwealth’s lead in
187	187	159technology sectors including, but not limited to, life sciences, healthcare and hospitals, financial
188	188	160services, advanced manufacturing, robotics and education; provided, that grants shall support
189	189	161capital expenses related to activities that leverage emerging artificial intelligence technologies to
190	190	162advance the commonwealth’s lead in such technology sectors; provided further, that grants shall
191	191	163be awarded and administered consistent with the strategic goals and priorities of the AI Strategic
192	192	164Task Force established by Executive Order No. 628; and provided further, that funds shall be
193	193	165used to support the incubation of artificial intelligence firms, advance the adoption of artificial 9 of 132
194	194	166intelligence technologies and support artificial intelligence software and hardware technology
195	195	167development and commercialization activities..…………………….….…................$100,000,000
196	196	168 7002-8072 For a competitive program administered by the Massachusetts Technology
197	197	169Park Corporation established in chapter 40J of the General Laws to provide grants or other
198	198	170financial assistance for infrastructure support for industry-led consortia focused on advancing the
199	199	171commonwealth’s global leadership and growing jobs in key emerging technology sectors
200	200	172including, but not limited to, quantum information sciences and technology, bioindustrial
201	201	173manufacturing and non-therapeutic biomanufacturing, which may include alternative proteins,
202	202	174which are proteins created from plant-based, fermented or cell-cultured inputs and processes to
203	203	175create foods that share sensory characteristics that are consistent with conventional meat and
204	204	176dairy; provided, that grants shall support the development, demonstration, deployment and
205	205	177commercialization of technology in said key emerging technology sectors; and provided further,
206	206	178that funds shall be expended for infrastructure that supports training, company incubation and
207	207	179acceleration, technology testing and evaluation and other commercial and economic
208	208	180development needs……………………………………………………………..........$75,000,000
209	209	181 7002-8074 For a competitive program administered by the Massachusetts Technology
210	210	182Park Corporation established in chapter 40J of the General Laws to provide grants or other
211	211	183financial assistance to support research and development of robotics technology, including but
212	212	184not limited to, robotics incubation, testing, training, workforce development, research and
213	213	185development and commercialization activities; provided, that grants may be made to non-profits,
214	214	186public or private universities or private business entities…………………..................$25,000,000
215	215	187 SECTION 2A. 10 of 132
216	216	188 EXECUTIVE OFFICE FOR ADMINISTRATION AND FINANCE
217	217	189 Office of the Secretary
218	218	190 0640-0308 For the Massachusetts Cultural Facilities Fund established in section 42
219	219	191of chapter 23G of the General Laws for the acquisition, design, construction, repair, renovation,
220	220	192rehabilitation or other capital improvement or deferred maintenance to a cultural
221	221	193facility…………………………………………………………………………………$50,000,000
222	222	194 1100-2520 For grants or other financial assistance to cities, towns, regional
223	223	195organizations whose membership is exclusively composed of municipal governments, municipal
224	224	196redevelopment authorities or agencies or quasi-governmental agencies to support economic
225	225	197development in the commonwealth, including efforts that support workforce development,
226	226	198higher education, tourism and arts and culture; provided, that purposes may include, but shall not
227	227	199be limited to, planning and studies, preparation of plans and specifications, site assembly and
228	228	200preparation, dispositions, acquisitions, repairs, renovations, improvements, construction,
229	229	201demolition, remediation, modernization and reconstruction of facilities, infrastructure, equipment
230	230	202and other capital assets, technical assistance and information technology equipment and
231	231	203infrastructure…………………………………………………………………………$100,000,000
232	232	204 1100-2521 For the Massachusetts Educational Financing Agency established in
233	233	205section 4 of chapter 15C of the General Laws to assist students, their parents and others
234	234	206responsible for paying the costs of education as well as assisting institutions of higher education
235	235	207in supporting access to affordable higher education opportunities……………………$85,000,000
236	236	208 Board of Library Commissioners 11 of 132
237	237	209 7000-9093For a municipal grant program to support cities and towns for approved
238	238	210public library projects pursuant to sections 19G to 19J, inclusive, of chapter 78 of the General
239	239	211Laws; provided, that grants may be awarded to municipalities submitting applications jointly or
240	240	212through a regional planning agency....……………………………………….......... $150,000,000
241	241	213 SECTION 2B.
242	242	214 SECRETARY OF THE COMMONWEALTH
243	243	215 Massachusetts Historical Commission
244	244	216 0526-2013For a grant program to units of municipal government and to private,
245	245	217nonprofit organizations for the preservation of historic properties, landscapes and sites; provided,
246	246	218that such funds shall be awarded in accordance with regulations promulgated by the chair of the
247	247	219Massachusetts historical commission.......................................................................... $8,000,000
248	248	220 SECTION 2C.
249	249	221 EXECUTIVE OFFICE OF ECONOMIC DEVELOPMENT
250	250	222 Office of the Secretary
251	251	223 7002-0026For the Massachusetts Life Sciences Investment Fund established in
252	252	224section 6 of chapter 23I of the General Laws; provided, that not less than $80,000,000 shall be
253	253	225expended for expansion of the Manning College of Nursing & Health Sciences facilities at the
254	254	226University of Massachusetts Boston…………………………………………........... $580,000,000
255	255	227 7002-8077For the Clean Energy Investment Fund established in section 15 of chapter
256	256	22823J of the General Laws to promote jobs, economic development and workforce development 12 of 132
257	257	229through capital grants to companies and governmental entities for the purposes of supporting and
258	258	230stimulating research and development, innovation, manufacturing, commercialization and
259	259	231deployment of technologies in the commonwealth………………………………….$200,000,000
260	260	232 7002-8078For the Massachusetts Offshore Wind Industry Investment Trust Fund
261	261	233established in section 9A of chapter 23J of the General Laws to support the offshore wind
262	262	234industry and facilitate economic development activity..……………….……………$200,000,000
263	263	235 SECTION 3. Section 16G of chapter 6A of the General Laws, as amended by sections 20
264	264	236and 21 of chapter 7 of the acts of 2023, is hereby further amended by striking out subsections (i)
265	265	237and (j) and inserting in place thereof the following 2 subsections:-
266	266	238 (i) The secretary shall, subject to appropriation, establish within the executive office an
267	267	239office of performance management and oversight to improve the effectiveness of the economic
268	268	240development efforts of the commonwealth. The secretary shall appoint a director of said office
269	269	241who shall have economic development experience in the public or private sector. The director
270	270	242shall establish performance metrics for the public and quasi-public agencies within the executive
271	271	243office or subject to section 56 of chapter 23A, and any regional economic development
272	272	244organization or other private organizations under contract with the commonwealth to perform
273	273	245economic development services, as the secretary shall determine. In developing or revising these
274	274	246performance metrics, the director may from time to time seek out private sector advice and
275	275	247models that can be adapted to the needs of the commonwealth. The secretary shall require each
276	276	248agency or organization reporting to the office to submit an annual plan, including the goals,
277	277	249programs and initiatives for the forthcoming year, and an evaluation of the performance on the
278	278	250goals, programs and initiatives outlined in the preceding year’s plan. Such reports shall be in a 13 of 132
279	279	251form directed by the director and shall incorporate such performance metrics as the director shall
280	280	252establish.
281	281	253 (j) The director shall prepare an annual report on the progress the agencies or
282	282	254organizations reporting to the office are making towards achieving stated goals in their annual
283	283	255plan. The annual report shall be made available to the public not later than December 31 and
284	284	256shall be published on the official website of the commonwealth and shall be forwarded to the
285	285	257clerks of the house of representatives and the senate, the house and senate committees on ways
286	286	258and means and the joint committee on economic development and emerging technologies.
287	287	259 SECTION 4. Said section 16G of said chapter 6A, as so amended, is hereby further
288	288	260amended by striking out subsection (m) and inserting in place thereof the following subsection:-
289	289	261 (m) Every 4 years, the secretary of economic development, in consultation with the
290	290	262secretary of energy and environmental affairs shall prepare a report that evaluates the status of
291	291	263the commercial fishing industry and includes recommendations for appropriate actions to be
292	292	264taken to maintain and revitalize the commercial fishing, shellfish and seafood industry.
293	293	265 In carrying out this requirement, the secretaries may, and are encouraged to, seek the
294	294	266laboratory, technical, education and research skills and facilities of public institutions of higher
295	295	267education.
296	296	268 SECTION 5. Subsection (n) of said section 16G of said chapter 6A, as appearing in the
297	297	2692022 Official Edition, is hereby amended by striking out the second sentence.
298	298	270 SECTION 6. Said section 16G of said chapter 6A is hereby further amended by striking
299	299	271out, in lines 255 to 256, as so appearing, the words “executive office and paid as the fund 14 of 132
300	300	272director shall direct” and inserting in place thereof the following words:- secretary of economic
301	301	273development.
302	302	274 SECTION 7. Said section 16G of said chapter 6A is hereby further amended by striking
303	303	275out, in line 273, as so appearing, the words “The executive office shall submit an annual” and
304	304	276inserting in place thereof the following words:- In years when expenditures are made from the
305	305	277fund, the executive office shall submit a.
306	306	278 SECTION 8. Section 35FF of chapter 10 of the General Laws, as so appearing, is hereby
307	307	279amended by striking out the words “clean energy”, in lines 46, 51, 52, 53, 57, 64, 75, 87, 89, 94,
308	308	28098, 138, 139, 140, and 141 to 142, each time they appear, and inserting in place thereof, in each
309	309	281instance, the following word:- climatetech.
310	310	282 SECTION 9. Chapter 22 of the General Laws is hereby amended by striking out section
311	311	28312 and inserting in place thereof the following section:-
312	312	284 Section 12. (a) For the purposes of this section, the following words shall, unless the
313	313	285context clearly requires otherwise, have the following meanings:
314	314	286 “Mixed martial arts”, as defined in section 32 of chapter 147.
315	315	287 “Unarmed combative sport”, as defined in section 32 of chapter 147.
316	316	288 (b) There shall be within the office of public safety and inspections a commission, to be
317	317	289known as the state athletic commission, consisting of the commissioner of occupational
318	318	290licensure, or their designee, and 4 persons to be appointed by the governor, 1 of whom shall have
319	319	291a background in the sport of boxing and 1 of whom shall have a background in the sport of
320	320	292mixed martial arts. Members shall serve for terms of 3 years or until a successor is appointed. 15 of 132
321	321	293The governor shall from time to time designate 1 member as chair. A quorum of 3 members shall
322	322	294be required for the commission to exercise its authority, and an affirmative vote of a majority of
323	323	295the commissioners present at a commission meeting shall be required for all commission actions.
324	324	296The members appointed by the governor may be reimbursed for necessary travel expenses
325	325	297incurred in the performance of their duties.
326	326	298 (c) If a member is absent without justification for 4 consecutive meetings or for more
327	327	299than 50 per cent of the meetings in a single calendar year, the member’s seat on the commission
328	328	300shall be vacant and the governor shall appoint a successor consistent with subsection (b). The
329	329	301commission shall, by rule, define what constitutes excused and unexcused absences.
330	330	302 (d) Each commission member shall serve at the pleasure of the governor.
331	331	303 (e) The commission shall appoint a full-time executive director to assume the role of the
332	332	304commission’s administrative and executive head. The executive director shall have: (i) not less
333	333	305than 5 years of experience in unarmed combative sports; and (ii) skills and experience in
334	334	306management. The executive director shall serve at the pleasure of the commission, shall devote
335	335	307their full time and attention to the office’s duties and shall receive a salary as determined by the
336	336	308commission. The executive director shall be responsible for administering and enforcing the
337	337	309provisions of law relative to the commission. The executive director may, subject to the approval
338	338	310of the commission, employ other employees, consultants, agents and advisors, including, but not
339	339	311limited to, legal counsel, and shall attend the meetings of the commission.
340	340	312 (f) The commission may deputize 1 or more persons to represent the commission and to
341	341	313be present at a match or exhibition held under sections 32 to 51, inclusive, of chapter 147;
342	342	314provided, however, that such deputies shall be compensated in an amount fixed by the 16 of 132
343	343	315commission for each match or exhibition attended; and provided further, that the commission
344	344	316may approve that such deputies be reimbursed for necessary travel expenses incurred in the
345	345	317performance of their duties.
346	346	318 (g) No deputy shall be assigned to regulate an event under the authority or jurisdiction of
347	347	319the commission who has not received formal training on the laws and rules of the commission
348	348	320and related issues within the previous 12 months prior to the scheduled event. The commission
349	349	321may reimburse deputies for necessary travel expenses incurred while attending a formal training.
350	350	322 SECTION 10. Subsection (b) of section 3A of chapter 23A of the General Laws, as
351	351	323appearing in the 2022 Official Edition, is hereby amended by striking out the definition of
352	352	324“Expansion of an existing facility” and inserting in place thereof the following definition:-
353	353	325 “Expansion project”, the expansion of an existing facility located in the commonwealth
354	354	326that results in a net increase in the number of permanent full-time employees at the expanded
355	355	327facility.
356	356	328 SECTION 11. Said subsection (b) of said section 3A of said chapter 23A, as so
357	357	329appearing, is hereby further amended by inserting after the definition of “Gateway municipality”
358	358	330the following definition:-
359	359	331 “In-state relocation project”, the relocation of a business from 1 location in the
360	360	332commonwealth to another location in the commonwealth that results in a net increase in the
361	361	333number of permanent full-time employees. 17 of 132
362	362	334 SECTION 12. Said subsection (b) of said section 3A of said chapter 23A, as so
363	363	335appearing, is hereby further amended by striking out the definition of “Municipal project
364	364	336endorsement” and inserting in place thereof the following definition:-
365	365	337 “Municipal project endorsement”, an endorsement of a city council with the approval of
366	366	338the mayor in a city, a select board or a board of selectmen in a town that: (i) finds a proposed
367	367	339project is consistent with the municipality’s economic development objectives; (ii) finds a
368	368	340proposed project has a reasonable chance of increasing or retaining employment opportunities as
369	369	341advanced in the proposal; and (iii) provides a description of the local tax incentive, if any,
370	370	342offered by the municipality in support of the proposed project.
371	371	343 SECTION 13. Said subsection (b) of said section 3A of said chapter 23A, as so
372	372	344appearing, is hereby further amended by inserting after the definition of “Municipality” the
373	373	345following definition:-
374	374	346 “Out-of-state relocation project”, the relocation of a business and permanent full-time
375	375	347employees from outside the commonwealth to a location within the commonwealth.
376	376	348 SECTION 14. Said subsection (b) of said section 3A of said chapter 23A, as so
377	377	349appearing, is hereby further amended by striking out the definition of “Proportion of
378	378	350compliance” and inserting in place thereof the following definition:-
379	379	351 “Proportion of compliance”, a determination made by the economic assistance
380	380	352coordinating council, established pursuant to section 3B, of a certified project’s compliance with
381	381	353obligations related to capital investment, job creation, job retention or other obligations
382	382	354applicable to the certified project. 18 of 132
383	383	355 SECTION 15. Said subsection (b) of said section 3A of said chapter 23A, as so
384	384	356appearing, is hereby further amended by striking out the definition of “Replacement of an
385	385	357existing facility” and inserting in place thereof the following definition:-
386	386	358 “Retention project”, a project that enables a controlling business to retain at least 50
387	387	359permanent full-time employees at a facility located within a gateway city or in an adjacent city or
388	388	360town that is accessible by public transportation to residents of a gateway city; provided, that
389	389	361without such project, the retained jobs would be relocated outside of the commonwealth.
390	390	362 SECTION 16. Said section 3A of said chapter 23A, as so appearing, is hereby further
391	391	363amended by striking out, in line 113, the words “and approved by the EACC”.
392	392	364 SECTION 17. The first sentence of subsection (a) of section 3B of said chapter 23A, as
393	393	365appearing in section 66 of chapter 7 of the acts of 2023, is hereby amended by striking out the
394	394	366words “who shall serve as co-chairperson”.
395	395	367 SECTION 18. Said section 3B of said chapter 23A, as appearing in the 2022 Official
396	396	368Edition, is hereby further amended by striking out clauses (iii) to (vii), inclusive, and inserting in
397	397	369place thereof following clauses:-
398	398	370 (iii) authorize municipalities to apply to the United States Foreign Trade Zone Board for
399	399	371the privilege of establishing, operating and maintaining a foreign trade zone in accordance with
400	400	372section 3G;
401	401	373 (iv) assist municipalities in obtaining state and federal resources and assistance for
402	402	374certified projects and other job creation and retention opportunities; 19 of 132
403	403	375 (v) provide appropriate coordination with other state programs, agencies, authorities and
404	404	376public instrumentalities to enable certified projects and other job creation and retention
405	405	377opportunities to be more effectively promoted by the commonwealth; and
406	406	378 (vi) monitor the implementation of the economic development incentive program.
407	407	379 SECTION 19. Subsection (c) of said section 3B of said chapter 23A, as most recently
408	408	380amended by section 67 of chapter 7 of the acts of 2023, is hereby further amended by striking out
409	409	381the first 2 sentences and inserting in place thereof the following sentence:- The director of
410	410	382MOBD shall be responsible for administering the EDIP in consultation with the secretary of
411	411	383economic development and the EACC.
412	412	384 SECTION 20. Section 3C of said chapter 23A, as appearing in the 2022 Official Edition,
413	413	385is hereby amended by striking out subsections (a) and (b) and inserting in place thereof the
414	414	386following 2 subsections:-
415	415	387 (a) A controlling business may petition the EACC to certify a proposed project by
416	416	388submitting the following to the EACC: (i) a detailed description of the proposed project; (ii) a
417	417	389representation by the controlling business regarding the amount of capital investment to be made,
418	418	390the number of new jobs to be created and the number of existing jobs to be retained; (iii) a
419	419	391representation by the controlling business regarding any other economic benefits or other public
420	420	392benefits expected to result from the construction of the proposed project; and (iv) any other
421	421	393information that the EACC shall require by regulation, policy or guidance.
422	422	394 (b)(1) Upon receipt of a completed project proposal, the EACC may certify the proposed
423	423	395project, deny certification of the proposed project or certify the proposed project with conditions.
424	424	396In order to certify a proposed project, with or without conditions, the EACC shall make the 20 of 132
425	425	397following required findings based on the project proposal and any additional investigation that
426	426	398the EACC shall make: (i) the proposed project is located or will be located within the
427	427	399commonwealth; (ii) the proposed project qualifies as an expansion project, in-state relocation
428	428	400project, out-of-state relocation project or retention project; (iii) the controlling business has
429	429	401committed to maintaining new and retained jobs for a period of at least 3 years after the
430	430	402completion of the proposed project; (iv) the proposed project appears to be economically feasible
431	431	403and the controlling business has the financial and other means to undertake and complete the
432	432	404proposed project; (v) the EDIP tax credits available to the controlling business pursuant to this
433	433	405chapter are a significant factor in its decision to undertake the proposed project; and (vi) the
434	434	406proposed project complies with all applicable statutory requirements and with any other criteria
435	435	407that the EACC may prescribe by regulation, policy or guidance.
436	436	408 (2) The EACC shall, by regulation, policy or guidance, provide for the contents of an
437	437	409application for project certification, which may include a requirement that the controlling
438	438	410business provide written evidence to support clause (v).
439	439	411 SECTION 21. Subsection (d) of said section 3C of said chapter 23A, as so appearing, is
440	440	412hereby amended by striking out the last sentence.
441	441	413 SECTION 22. Section 3D of said chapter 23A, as so appearing, is hereby amended by
442	442	414striking out, in lines 4 to 5, the words “awarded and the schedule on which those credits may be
443	443	415claimed” and inserting in place thereof the following words:- awarded, the schedule on which
444	444	416those credits may be claimed and the extent to which the credits are refundable.
445	445	417 SECTION 23. Said section 3D of said chapter 23A, as so appearing, is hereby further
446	446	418amended by striking out, in lines 25 to 29, inclusive, the words “and (vii) commitments, if any, 21 of 132
447	447	419made by the controlling business to use Massachusetts firms, suppliers and vendors or to retain
448	448	420women or minority-owned businesses during the construction of the certified project” and
449	449	421inserting in place thereof the following words:- (vii) commitments, if any, made by the
450	450	422controlling business to use Massachusetts firms, suppliers and vendors or to retain women or
451	451	423minority-owned businesses during the construction of the certified project; and (viii) the
452	452	424commitments, if any, set forth in a municipal project endorsement.
453	453	425 SECTION 24. Said section 3D of said chapter 23A, as so appearing, is hereby further
454	454	426amended by striking out, in lines 35 to 37, inclusive, the words “and (iii) limit or restrict the right
455	455	427of the controlling business to carry unused tax credits forward to subsequent tax years” and
456	456	428inserting in place thereof the following words:- (iii) limit or restrict the right of the controlling
457	457	429business to carry unused tax credits forward to subsequent tax years; and (iv) allow all or some
458	458	430portion of the credits to be refundable.
459	459	431 SECTION 25. Said section 3D of said chapter 23A, as so appearing, is hereby further
460	460	432amended by striking out subsection (b).
461	461	433 SECTION 26. Said chapter 23A is hereby further amended by striking out section 3E and
462	462	434inserting in place thereof the following section:-
463	463	435 Section 3E. (a) Tax increment financing may be offered by a municipality in accordance
464	464	436with section 59 of chapter 40 to the controlling business of a certified project, or to any person or
465	465	437entity undertaking a real estate project or to any person or entity expanding a facility if the
466	466	438municipality finds that there is a strong likelihood that any of the following will occur within the
467	467	439area in question within a specific and reasonably proximate period of time: (i) a significant influx
468	468	440or growth in business activity; (ii) the creation of a significant number of new jobs and not 22 of 132
469	469	441merely a replacement or relocation of current jobs within the commonwealth; or (iii) a private
470	470	442project or investment that contributes significantly to the resiliency of the local economy.
471	471	443 (b)(1) A municipality may offer a special tax assessment to the controlling business of a
472	472	444certified project, to a person or entity undertaking a real estate project or to a person or entity
473	473	445proposing to retain permanent full-time jobs at a facility that otherwise would be at risk of
474	474	446relocating outside of the commonwealth. A special tax assessment shall be set forth in a written
475	475	447agreement between the municipality and the property owner. The agreement shall include, but
476	476	448shall not be limited to, the amount of the tax reduction and the period of time over which such
477	477	449reduction shall be in effect, which shall be for not less than 5 years and not more than 20 years.
478	478	450A special tax assessment approved by the municipality shall provide for a reduction of the real
479	479	451property tax that otherwise would be due. The reduction shall be based upon a percentage
480	480	452reduction in the tax that otherwise would be due on the full assessed value of the affected
481	481	453property. The special tax assessment shall provide for tax reduction at least equal to the
482	482	454following: (i) in the first year, the tax reduction shall be not less than 50 per cent of the tax that
483	483	455would be due based on the full assessed value of the affected property; (ii) in the second and
484	484	456third years, the tax reduction shall be not less than 25 per cent of the tax that would be due based
485	485	457on the full assessed value of the affected property; and (iii) in the fourth and fifth years, the tax
486	486	458reduction shall be not less than 5 per cent of the tax that would be due based on the full assessed
487	487	459value of the affected property. The municipality may at its discretion provide for greater real
488	488	460property tax reductions than those described in clauses (i) to (iii), inclusive.
489	489	461 (2) A municipality may approve special tax assessments if it determines that: (i) the
490	490	462property owner is: (A) either undertaking a project or otherwise making an investment that
491	491	463contributes to economic revitalization of the municipality and significantly increases 23 of 132
492	492	464employment opportunities for residents of the municipality; or (B) retaining permanent full-time
493	493	465employees that otherwise would be relocated to a facility outside of the commonwealth; (ii) the
494	494	466special tax assessment is reasonably necessary to enable the owner’s investment in the project or
495	495	467to retain the jobs that otherwise would be relocated; and (iii) the total amount of local tax
496	496	468foregone is reasonably proportionate to the public benefits resulting from the special tax
497	497	469assessment.
498	498	470 (c) If a municipality offers tax increment financing or special tax assessment to the owner
499	499	471or controlling business of a certified project or to the owner of a facility where a certified project
500	500	472is located, the municipality shall notify the EACC by submitting a fully executed copy of the
501	501	473adopted local incentive agreement and any amendments thereto.
502	502	474 SECTION 27. Section 3F of said chapter 23A, as appearing in the 2022 Official Edition,
503	503	475is hereby amended by striking out, in lines 1 and 2, the words “Not later than 2 years after the
504	504	476initial certification of a project by the EACC, and annually thereafter, the” and inserting in place
505	505	477thereof the following word:- The.
506	506	478 SECTION 28. Said section 3F of said chapter 23A, as so appearing, is hereby further
507	507	479amended by striking out, in line 37, the words “with job creation requirements”.
508	508	480 SECTION 29. Said section 3F of said chapter 23A, as so appearing, is hereby further
509	509	481amended by striking out subsections (d) and (e) and inserting in place thereof the following 2
510	510	482subsections:-
511	511	483 (d) Revocation of a project certification shall take effect on the first day of the tax year in
512	512	484which the material noncompliance occurred, as determined by the EACC, and all EDIP tax
513	513	485credits available to the controlling business shall be rescinded and any claimed tax credits 24 of 132
514	514	486awarded under this chapter shall be recaptured in accordance with subsection (g) of section 6 of
515	515	487chapter 62 and subsection (i) of section 38N of chapter 63.
516	516	488 (e) Notwithstanding any general law to the contrary, if a municipality terminates a local
517	517	489tax incentive agreement, the municipality may recapture the value of the tax not paid by making
518	518	490a special assessment on the owner of the parcel of real property in the tax year that follows the
519	519	491municipality’s decision to terminate the agreement. The assessment, payment and collection of
520	520	492the special assessment shall be governed by procedures provided for the taxation of omitted
521	521	493property pursuant to section 75 of chapter 59 notwithstanding the time period set forth in said
522	522	494chapter 59 for which omitted property assessments may be imposed for each of the fiscal years
523	523	495included in the special assessment.
524	524	496 SECTION 30. Said chapter 23A is hereby further amended by striking out section 3H and
525	525	497inserting in place thereof the following section:-
526	526	498 Section 3H. (a) There shall be a permit regulatory office within the executive office of
527	527	499economic development. The secretary of economic development shall appoint a person with
528	528	500experience in permitting and business development to serve as the director of the permit
529	529	501regulatory office. The director of the permit regulatory office shall: (i) serve as the state permit
530	530	502ombudsman to new and expanding businesses; (ii) work with other state agencies, but not
531	531	503including divisions of the state secretary’s office, to expedite the process of obtaining state
532	532	504licenses, permits, state certificates, state approvals and other requirements of law; (iii) provide
533	533	505technical assistance to municipalities interested in streamlining local permitting processes; (iv)
534	534	506review and approve or deny municipal priority development site proposals made pursuant to
535	535	507chapter 43D and monitor the development of priority development sites; (v) subject to 25 of 132
536	536	508appropriation, administer and award technical assistance grants pursuant to chapter 43D; and (vi)
537	537	509support the administration of the growth districts initiative as defined in chapter 43E. The permit
538	538	510regulatory office shall consult with the secretary of energy and environmental affairs, the
539	539	511secretary of housing and livable communities and the secretary of transportation prior to
540	540	512approving or denying a proposed priority development site.
541	541	513 (b) There shall be a regulatory ombudsman within the permit regulatory office to address
542	542	514regulatory matters of interest to the business community. The regulatory ombudsman shall work
543	543	515in partnership with the state permitting ombudsman to assist businesses in the process of
544	544	516complying with state regulations and other requirements of law that affect businesses. The
545	545	517regulatory ombudsman shall facilitate communication between individual businesses and state
546	546	518agencies and provide periodic training to regulatory personnel in state agencies on how to
547	547	519identify the small business impacts of regulation, how to reduce those impacts and how to
548	548	520expedite and streamline the process or compliance.
549	549	521 (c) The director of the permit regulatory office shall file an annual report with the house
550	550	522and senate committees on ways and means not later than January 1 detailing the activities of the
551	551	523permit regulatory office.
552	552	524 SECTION 31. Said chapter 23A is hereby further amended by inserting after section 3L
553	553	525the following 2 sections:-
554	554	526 Section 3M. (a)(1) For the purposes of this section, “office” shall mean the Massachusetts
555	555	527office of business development established in section 1, or any constituent office thereof.
556	556	528 (2) There is hereby established a pilot program for a live theater tax credit for which a
557	557	529live theater company doing business with a Massachusetts-based theater venue, theater company, 26 of 132
558	558	530theater presenter or producer may be eligible. The credit shall be established to support the
559	559	531expansion of pre-Broadway productions, pre-off Broadway productions and national tour
560	560	532launches, as those terms are defined in paragraph (1) of subsection (ee) of section 6 of chapter 62
561	561	533and subsection (a) of section 38OO of chapter 63 and shall assist in the development of long run
562	562	534show development and growth.
563	563	535 (b)(1) The office, directly or through a constituent office, shall run a competitive grant
564	564	536program to award live theater tax credits. An applicant may only be awarded a tax credit if they
565	565	537meet the requisite criteria and qualifications for the credit as outlined in this section and
566	566	538subsection (ee) of section 6 of chapter 62 or section 38OO of chapter 63. The office shall
567	567	539establish criteria for prioritization of credits, which may include anticipated economic impact
568	568	540and other factors at the discretion of the office. The total cumulative value of the credits
569	569	541authorized pursuant to this section and subsection (ee) of section 6 of chapter 62 or section 38OO
570	570	542of chapter 63 shall not exceed $5,000,000 annually.
571	571	543 (2) An applicant for a live theater tax credit shall properly prepare, sign and submit to the
572	572	544office an application for certification of the theater production. The application shall provide all
573	573	545information and data the office deems necessary for the evaluation and administration of the
574	574	546application, including, but not limited to, any information about the theater production company
575	575	547or its related partners or presenters and a specific Massachusetts live theater or musical
576	576	548production as well as such other information as the office, in its discretion, requires to evaluate
577	577	549and prioritize applications. The eligible theater production budget shall be not less than
578	578	550$100,000. The maximum credit for any production shall not be more than $5,000,000, or a lesser
579	579	551amount as determined by the office.   27 of 132
580	580	552 (3) The office shall review completed applications, determine whether they meet the
581	581	553requisite criteria and qualifications for certification and award tax credits at their sole discretion.
582	582	554If a theater production or presentation is determined to be eligible, the office shall issue a
583	583	555certification of the eligible theater production or presentation to the theater production company,
584	584	556co-producer or presenter and to the commissioner of revenue. The certification shall provide a
585	585	557unique identification number for the production and shall be a statement of conditional eligibility
586	586	558for the production.
587	587	559 (c) Upon completion of an eligible theater production for which a certification has been
588	588	560granted, the applicant shall properly prepare, sign and submit to the office and the department of
589	589	561revenue a cost accounting in connection with the eligible theater production. The cost accounting
590	590	562shall contain a cost report and an accountant’s certification. In computing payroll costs,
591	591	563production and performance expenditures and transportation expenditures for which a credit may
592	592	564be claimed, an eligible theater production shall subtract any state funds, state loans or state
593	593	565guaranteed loans. The office and commissioner of revenue may rely, without independent
594	594	566investigation, upon an accountant’s certification, in the form of an opinion, confirming the
595	595	567accuracy of the information included in the cost report. If the office or the department of revenue
596	596	568receives information that is materially inconsistent with representations made in an application,
597	597	569the office may rescind the certification.
598	598	570 (d) The office, in consultation with the commissioner of revenue, shall promulgate rules
599	599	571and regulations to administer this section.
600	600	572 Section 3N. (a)(1) For the purposes of this section, the following words shall, unless the
601	601	573context clearly requires otherwise, have the following meanings: 28 of 132
602	602	574 “Digital interactive media”, as defined in subsection (ii) of section 6 of chapter 62.
603	603	575 “Digital interactive media production company”, as defined in subsection (ii) of section 6
604	604	576of chapter 62.
605	605	577 “Office”, the Massachusetts office of business development established in section 1, or
606	606	578any constituent office thereof.
607	607	579 (b)(1) There is hereby established a pilot program for a digital interactive media tax credit
608	608	580for which a digital interactive media production company doing business in the commonwealth
609	609	581may be eligible. The credit shall support digital interactive media production in the
610	610	582commonwealth and maintain students in the commonwealth.
611	611	583 (2) The office shall establish a pilot program to award digital interactive media tax credits
612	612	584to qualified digital interactive media production companies for the employment of persons within
613	613	585the commonwealth in connection with the production of digital interactive media in the
614	614	586commonwealth within any consecutive 12-month period. An applicant shall only be awarded a
615	615	587tax credit if they meet the requisite criteria and qualifications for credit as outlined in this section
616	616	588and subsection (ii) of section 6 of chapter 62 or section 38TT of chapter 63.
617	617	589 (3) The office shall establish criteria for prioritization of credits, which may include
618	618	590anticipated economic impact and other factors at the discretion of the office, including the extent
619	619	591to which credits are refundable. The total cumulative value of the credits authorized pursuant to
620	620	592this section and subsection (ii) of section 6 of chapter 62 or section 38TT of chapter 63 shall not
621	621	593exceed $5,000,000 annually. 29 of 132
622	622	594 (c)(1) The office may certify 1 or more digital interactive media production companies
623	623	595upon timely receipt of an application, on a form prescribed by the office, and any information the
624	624	596office determines, including, but not limited to, information to verify any digital interactive
625	625	597media production expenses.
626	626	598 (2) The office shall review completed applications and determine whether they meet the
627	627	599requisite criteria and qualifications for certification. If a digital interactive media company is
628	628	600determined to be eligible, the office shall issue a certification and coordinate with the department
629	629	601of revenue for the administration of a tax credit. If the office or the department of revenue
630	630	602receives information that is materially inconsistent with representations made in an application,
631	631	603the office may rescind the certification.
632	632	604 (3) The office may impose a fee for the processing of applications under this section.
633	633	605 (d) The office may promulgate regulations as necessary for the administration of this
634	634	606section.
635	635	607 SECTION 32. Section 62 of said chapter 23A is hereby repealed.
636	636	608 SECTION 33. Said chapter 23A is hereby further amended by striking out section 66 and
637	637	609inserting in place thereof the following 2 sections:-
638	638	610 Section 66. (a) For purposes of this section and section 66A, “rural community” shall
639	639	611mean a municipality with a population density of less than 500 persons per square mile or a
640	640	612population of less than 7,000 persons, in each case as shown in the most recent U.S. decennial
641	641	613census. 30 of 132
642	642	614 (b) There shall be a rural policy advisory commission within, but not subject to the
643	643	615supervision or control of, the executive office of economic development. The mission of the
644	644	616commission shall be to enhance the economic vitality of rural communities and advance the
645	645	617health and well-being of rural residents.
646	646	618 (c) The commission shall consist of the following 15 members: the speaker of the house
647	647	619of representatives, ex officio, or a designee; the president of the senate, ex officio, or a designee;
648	648	620the secretary of economic development, ex officio, or a designee; and 12 persons to be appointed
649	649	621by the governor, 1 of whom shall be from the Berkshire regional planning commission, 1 of
650	650	622whom shall be from the Cape Cod commission, 1 of whom shall be from the central
651	651	623Massachusetts regional planning district commission, 1 of whom shall be from the Franklin
652	652	624regional council of governments, 1 of whom shall be from the Martha’s Vineyard commission, 1
653	653	625of whom shall be from the Montachusett regional planning commission, 1 of whom shall be from
654	654	626the Nantucket planning and economic development commission and 1 of whom shall be from the
655	655	627Pioneer Valley planning commission. Commission members shall be persons with demonstrated
656	656	628interest and experience in advancing the interests of rural residents.
657	657	629 (d) Members of the commission shall serve a maximum of 3 consecutive 3-year terms.
658	658	630Vacancies in the membership of the commission shall be filled for the balance of the unexpired
659	659	631term. The commission shall elect from among its members a chair, a vice chair, a treasurer and
660	660	632any other officers it considers necessary. The members of the commission shall receive no
661	661	633compensation for their services but shall be reimbursed for any usual and customary expenses
662	662	634incurred in the performance of their duties. Members shall be considered special state employees
663	663	635for the purposes of chapter 268A. 31 of 132
664	664	636 (e) The commission shall serve as a research body for issues critical to the welfare and
665	665	637vitality of rural communities and shall: (i) study, review and report on the status of rural
666	666	638communities and residents in the commonwealth; (ii) advise the general court and the executive
667	667	639branch of the impact of existing and proposed state laws, policies and regulations on rural
668	668	640communities; (iii) advance legislative and policy solutions that address rural needs; (iv) advocate
669	669	641to ensure that rural communities receive a fair share of state investment; (v) promote
670	670	642collaboration among rural communities to improve efficiency in delivery of services; and (vi)
671	671	643develop and support new leadership in rural communities. The executive office shall, subject to
672	672	644appropriation, provide the commission with adequate office space and any research, analysis or
673	673	645other staff support that the commission reasonably requires.
674	674	646 (f) The commission shall meet on a quarterly basis at the discretion of the chair. Meeting
675	675	647locations shall rotate between Boston, Cape Cod and the Islands, central Massachusetts and
676	676	648western Massachusetts. Meetings shall be open to the public pursuant to sections 18 to 25,
677	677	649inclusive, of chapter 30A.
678	678	650 (g) The commission may accept and solicit funds, including any gifts, donations, grants
679	679	651or bequests or any federal funds for any of the purposes of this section. The funds shall be
680	680	652deposited in a separate account with the state treasurer, shall be received by the state treasurer on
681	681	653behalf of the commonwealth and shall be expended by the commission under the law.
682	682	654 (h) The commission shall annually, not later than June 2, report the results of its findings
683	683	655and activities of the preceding year and its recommendations to the governor and to the clerks of
684	684	656the house of representatives and the senate who shall forward the same to the joint committee on
685	685	657economic development and emerging technologies. 32 of 132
686	686	658 Section 66A. (a) The executive office of economic development shall administer a rural
687	687	659development program to promote economic opportunity and prosperity in rural communities.
688	688	660The program shall provide financial assistance on a competitive basis to municipalities, other
689	689	661public entities, community development corporations or non-profit entities for infrastructure
690	690	662projects, downtown improvements and other projects that advance economic and community
691	691	663development, stable housing markets and priorities identified by the rural policy advisory
692	692	664commission established in section 66.
693	693	665 (b) The secretary of economic development shall, through guidelines or regulations,
694	694	666establish an application process and criteria to prioritize the distribution of financial assistance,
695	695	667taking into account the diversity of rural communities. The guidelines or regulations shall allow
696	696	668for joint applications by 2 or more rural communities for a single project serving the
697	697	669municipalities.
698	698	670 (c) The secretary of economic development shall report annually to the house and senate
699	699	671committees on ways and means and the joint committee on community development and small
700	700	672businesses on the activities and status of the program.
701	701	673 SECTION 34. Subsection (a) of section 69 of said chapter 23A, as appearing in the 2022
702	702	674Official Edition, is hereby amended by striking out the third sentence and inserting in place
703	703	675thereof the following sentence:- For the purposes of this section, the term “micro business” shall
704	704	676mean a business entity with: (i) a principal place of business in the commonwealth; (ii) not more
705	705	677than 10 full-time employees; and (iii) annual revenue of not more than $250,000.
706	706	678 SECTION 35. Section 27 of chapter 23G of the General Laws, as so appearing, is hereby
707	707	679amended by striking out, in line 103, the words “clean and renewable energy technology” and 33 of 132
708	708	680inserting in place thereof the following words:- climatetech, as defined in section 1 of chapter
709	709	68123J.
710	710	682 SECTION 36. Chapter 23I of the General Laws is hereby amended by striking out
711	711	683section 1 and inserting in place thereof the following section:-
712	712	684 Section 1. The general court finds and declares that:
713	713	685 (1) research in the life sciences and regenerative and preventative medicine presents a
714	714	686significant opportunity of yielding fundamental biological knowledge from which may emanate
715	715	687therapies to relieve, on a large scale, human suffering from disease and injury;
716	716	688 (2) the extraordinary biomedical scientists working within institutions of higher
717	717	689education, research institutes, hospitals and life sciences companies can contribute significantly
718	718	690to the welfare of mankind by performing outstanding research in these fields;
719	719	691 (3) promoting the health of residents of the commonwealth is a fundamental purpose of
720	720	692state government;
721	721	693 (4) promoting life sciences research to foster the development of the next generation of
722	722	694health-related innovations, to enhance the competitive position of the commonwealth in this vital
723	723	695sector of the economy and to improve the quality and delivery of health care for the people of the
724	724	696commonwealth is a clear public purpose and governmental function;
725	725	697 (5) public support for, and promotion of, the life sciences will benefit the commonwealth
726	726	698and its residents through improved health status and health outcomes, economic development
727	727	699and contributions to scientific knowledge, and such research will lead to breakthroughs and
728	728	700improvements that might not otherwise be discovered due to the lack of existing market 34 of 132
729	729	701incentives, especially in the area of regenerative and preventative medicine, such as stem cell
730	730	702research;
731	731	703 (6) public support for, and promotion of, life sciences research has the potential to
732	732	704provide cures or new treatments for many debilitating diseases that cause tremendous human
733	733	705suffering and cost the commonwealth millions of dollars each year;
734	734	706 (7) it is imperative for the purposes of the commonwealth’s competitiveness to invest in
735	735	707life sciences research, biotechnology, nanotechnology, bio-security and health-related artificial
736	736	708intelligence to leverage revenues and to encourage cooperation and innovation among public and
737	737	709private institutions involved in life sciences research and related applications;
738	738	710 (8) the purpose of this chapter is to continue the establishment of the Massachusetts Life
739	739	711Sciences Center, to grant that center the power to contract with other entities to receive other
740	740	712funds and to disburse those funds consistent with the purpose of this chapter;
741	741	713 (9) the Massachusetts Life Sciences Center is intended to: (i) promote the best available
742	742	714research in life sciences disciplines through diverse institutions and to build upon existing
743	743	715strengths in the area of biosciences in order to spread the economic benefits across the
744	744	716commonwealth; and (ii) foster improved health care outcomes in the commonwealth and the
745	745	717world; and
746	746	718 (10) the investments of the Massachusetts Life Sciences Center are intended to support
747	747	719future statewide, comprehensive strategies to lead the nation in life sciences-related research,
748	748	720innovations and employment. 35 of 132
749	749	721 SECTION 37. Section 2 of said chapter 23I, as appearing in the 2022 Official Edition, is
750	750	722hereby amended by inserting after the definition of “Equity investment” the following
751	751	723definition:-
752	752	724 “Health equity”, addressing the preventable disproportion and differences in the burden
753	753	725of disease, experienced by populations that have been disadvantaged by their social or economic
754	754	726status, geographic location or environment.
755	755	727 SECTION 38. Said section 2 of said chapter 23I, as so appearing, is hereby further
756	756	728amended by striking out the definition of “Life sciences” and inserting in place thereof the
757	757	729following definition:-
758	758	730 “Life sciences”, advanced and applied sciences that expand the understanding of human
759	759	731physiology and have the potential to lead to medical advances or therapeutic applications,
760	760	732including, but not limited to, agricultural biotechnology, biogenerics, bioinformatics, biomedical
761	761	733engineering, biopharmaceuticals, biotechnology, biosecurity, life sciences related artificial
762	762	734intelligence, chemical synthesis, chemistry technology, diagnostics, genomics, image analysis,
763	763	735marine biology, marine technology, medical technology, medical devices, nanotechnology,
764	764	736natural product pharmaceuticals, proteomics, regenerative and preventative medicine, RNA
765	765	737interference, stem cell research and veterinary science.
766	766	738 SECTION 39. Section 3 of said chapter 23I, as amended by section 133 of chapter 7 of
767	767	739the acts of 2023, is hereby further amended by striking out subsection (b) and inserting in place
768	768	740thereof the following subsection:-
769	769	741 (b)(1) The center shall be governed and its corporate powers exercised by a board of
770	770	742directors consisting of 9 directors: 1 of whom shall be the secretary of administration and finance 36 of 132
771	771	743or their designee; 1 of whom shall be the secretary of economic development or their designee; 1
772	772	744of whom shall be the president of the University of Massachusetts or their designee; and 6 of
773	773	745whom shall be appointed by the governor, 1 of whom shall be a chief executive officer of a
774	774	746Massachusetts-based life sciences corporation that is a member of the board of directors of the
775	775	747Massachusetts Biotechnology Council, 1 of whom shall be a researcher involved in the
776	776	748commercialization of biotechnology, pharmaceuticals, medical technology or medical diagnostic
777	777	749products, 1 of whom shall have significant experience in the medical device sector and shall be a
778	778	750member of the Massachusetts Medical Device Industry Council board of directors, 1 of whom
779	779	751shall have significant experience in the health equity subsector of the life sciences sector, 1 of
780	780	752whom shall have significant experience in the digital health subsector of the life sciences sector
781	781	753and 1 of whom shall be a member of the board of the Massachusetts Health and Hospital
782	782	754Association.
783	783	755 (2) Each appointed member shall serve a term of 5 years; provided, however, that in
784	784	756making initial appointments, the governor shall appoint 1 director to serve for a term of 1 year, 1
785	785	757director to serve for a term of 2 years, 1 director to serve for a term of 3 years and 1 director to
786	786	758serve for a term of 4 years. The secretary of the executive office of administration and finance
787	787	759and the secretary of economic development, or their designees, shall serve as co-chairs of the
788	788	760board. Any person appointed to fill a vacancy in the office of an appointed director of the board
789	789	761shall be appointed in a like manner and shall serve for only the unexpired term of such director.
790	790	762Any director shall be eligible for reappointment. Any director may be removed from their
791	791	763appointment by the governor for cause. 37 of 132
792	792	764 SECTION 40. Said section 3 of said chapter 23I is hereby further amended by striking
793	793	765out, in line 38, as appearing in the 2022 Official Edition, the word “Four” and inserting in place
794	794	766thereof the following word:- Six.
795	795	767 SECTION 41. Said section 3 of said chapter 23I is hereby further amended by inserting
796	796	768after the word “center”, in line 71, as so appearing, the following words:- ; provided, however,
797	797	769that the president may, in their discretion, elect to appoint and employ a chief administrative and
798	798	770operational officer.
799	799	771 SECTION 42. Section 4 of said chapter 23I is hereby amended by striking out the word
800	800	772“Investment”, in line 64, as so appearing, and inserting in place thereof the following word:-
801	801	773Breakthrough.
802	802	774 SECTION 43. Subsection (a) of said section 4 of said chapter 23I, as amended by section
803	803	775134 of chapter 7 of the acts of 2023, is hereby further amended by inserting after clause (23) the
804	804	776following clause:-
805	805	777 (23A) to disburse, appropriate, grant, loan or allocate bond proceeds to institutions of
806	806	778higher education, nonprofit organizations, other public or quasi-public entities in the
807	807	779commonwealth and certified life sciences companies; provided, that eligible grantees shall
808	808	780include private businesses; provided further, that grants shall be awarded and administered
809	809	781consistent with the strategic goals and priorities of the center; provided further, that grants
810	810	782administered for the purchase of equipment to be owned by, leased to or located within the
811	811	783premises of a private business shall be administered in support of a partnership with an
812	812	784institution of higher education or nonprofit corporation with a mission of supporting the life
813	813	785sciences in the commonwealth; provided further, that a private university or business entity shall 38 of 132
814	814	786not be eligible for a grant unless the center determines that a grant to such university or entity
815	815	787will result in a significant public benefit and any private benefit is incidental to a legitimate
816	816	788public purpose; and provided further, that grants shall be administered in a manner that promotes
817	817	789geographic, social, racial and economic equity;.
818	818	790 SECTION 44. Said section 4 of said chapter 23I is hereby further amended by striking
819	819	791out the word “Investment”, in line 159, as appearing in the 2022 Official Edition, and inserting in
820	820	792place thereof the following word:- Breakthrough.
821	821	793 SECTION 45. Said subsection (a) of said section 4 of said chapter 23I, as amended by
822	822	794section 134 of chapter 7 of the acts of 2023, is hereby further amended by striking out clauses
823	823	795(31) and (32) and inserting in place thereof the following 3 clauses:-
824	824	796 (31) to track and report to the general court on federal initiatives that have an impact on
825	825	797life sciences companies doing business in the commonwealth;
826	826	798 (32) to create award programs to acknowledge successful companies, public and private
827	827	799institutions and programs in industry-specific areas, as determined by the center; and
828	828	800 (33) to convene an advisory board as may be necessary in its judgment to carry out the
829	829	801purposes of this chapter.
830	830	802 SECTION 46. Subsection (c) of section 5 of said chapter 23I, as appearing in the 2022
831	831	803Official Edition, is hereby amended by striking out, in line 64, the word “Investment” and
832	832	804inserting in place thereof the following word:- Breakthrough. 39 of 132
833	833	805 SECTION 47. Subsection (d) of said section 5 of said chapter 23I, as so appearing, is
834	834	806hereby amended by striking out, in line 92, the figure “$30,000,000” and inserting in place
835	835	807thereof the following figure:- $50,000,000.
836	836	808 SECTION 48. Subsection (e) of said section 5 of said chapter 23I, as so appearing, is
837	837	809hereby amended by striking out, in line 107, the figure “5” and inserting in place thereof the
838	838	810following figure:- 3.
839	839	811 SECTION 49. Said subsection (e) of said section 5 of said chapter 23I, as so appearing, is
840	840	812hereby further amended by striking out, in line 120, the word “shall” and inserting in place
841	841	813thereof the following word:- may.
842	842	814 SECTION 50. Said chapter 23I is hereby further amended by striking out section 6 and
843	843	815inserting in place thereof the following section:-
844	844	816 Section 6. (a) There shall be established and placed within the center a fund to be known
845	845	817as the Massachusetts Life Sciences Breakthrough Fund to finance the activities of the center. The
846	846	818fund shall be credited with: (i) any appropriations or other money authorized by the general court
847	847	819and specifically designated to be credited thereto; (ii) additional funds subject to the direction
848	848	820and control of the center; (iii) pension funds; (iv) federal grants or loans; (v) royalties or private
849	849	821investment capital which may properly be applied in furtherance of the objectives of the fund;
850	850	822(vi) any proceeds from the sale of qualified investments secured or held by the fund; (vii) fees
851	851	823and charges imposed relative to the making of qualified investments as defined by the center,
852	852	824secured or held by the fund; and (viii) any other money which may be available to the center for
853	853	825the purposes of the fund from any other source. Any funds deposited in the fund shall be
854	854	826available to the center for the purposes described in this section without further appropriation. 40 of 132
855	855	827All available money in the fund that is unexpended at the end of each fiscal year shall not revert
856	856	828to the General Fund and shall be made available for expenditure in the subsequent fiscal year.
857	857	829 (b) The center shall invest and reinvest the fund and the income thereof only as follows:
858	858	830 (i) making qualified investments pursuant to subsection (c);
859	859	831 (ii) defraying the ordinary and necessary expenses of administration and operation
860	860	832associated with the center; provided, however, that said administrative and operational expenses
861	861	833shall not exceed 15 per cent of the maximum amount authorized to be expended from the fund in
862	862	834a fiscal year;
863	863	835 (iii) investing any funds not required for immediate disbursement in the purchase of such
864	864	836securities as may be lawful investments for fiduciaries in the commonwealth;
865	865	837 (iv) paying binding obligations associated with such qualified investments which shall be
866	866	838secured by the fund as the same become payable; or
867	867	839 (v) paying principal or interest on qualified investments secured by the fund or paying
868	868	840any redemption premium required to be paid when such qualified investments shall be redeemed
869	869	841prior to maturity; provided, however, that money in the fund shall not be withdrawn at any time
870	870	842in such an amount as would reduce the amount of the fund to less than the minimum requirement
871	871	843thereof established by the board, except for the purpose of paying binding obligations associated
872	872	844with qualified investments which shall be secured by the fund as the same become payable.
873	873	845 (c) The fund shall be held and applied by the center, subject to the approval of the board,
874	874	846to make qualified investments, grants, research and other funding and loans designed to advance
875	875	847the following public purposes for the life sciences in the commonwealth: 41 of 132
876	876	848 (i) to stimulate increased financing for the expansion of research and development by
877	877	849leveraging private financing for highly productive state-of-the-art research and development
878	878	850facilities, equipment and instrumentation and by providing financing related thereto, including,
879	879	851but not limited to, financing for the construction or expansion of such new facilities;
880	880	852 (ii) to make targeted investments, including, but not limited to, research funding, proof of
881	881	853concept funding and funding for the development of devices, drugs or therapeutics and to
882	882	854promote manufacturing activities for new or existing advanced technologies and life sciences
883	883	855research; provided, that funding provided for the purchase of equipment to be owned by, leased
884	884	856to or located within the premises of a private businesses shall be made in support of a partnership
885	885	857with an institution of higher education or nonprofit corporation with a mission of supporting the
886	886	858life sciences in the commonwealth; provided further, that a private university or business entity
887	887	859shall not be eligible for funding unless the center determines that such funding will result in a
888	888	860significant public benefit and any private benefit is incidental to a legitimate public purpose; and
889	889	861provided further, that grants shall be awarded in a manner that promotes geographic, social,
890	890	862racial and economic equity;
891	891	863 (iii) to make matching grants to colleges, universities, independent research institutions,
892	892	864nonprofit entities, public instrumentalities, companies and other entities in connection with
893	893	865support from the federal government, industry and other grant-funding sources related to the
894	894	866expansion of research and development and to increase and strengthen economic development,
895	895	867employment opportunities and commercial and industrial sectors in the field of life sciences;
896	896	868 (iv) to provide bridge financing to colleges, universities, independent research
897	897	869institutions, nonprofit entities, public instrumentalities, companies and other entities for the 42 of 132
898	898	870receipt of grants as described in clause (iii) awarded or to be awarded by the federal government,
899	899	871industry or other sources;
900	900	872 (v) to provide fellowships, co-ops, high school internships, for which additional
901	901	873consideration shall be given to minority students at schools where at least 80 per cent of the
902	902	874student population is eligible for free or reduced lunch, college internships, for which additional
903	903	875consideration shall be given to minority students enrolled full-time or part-time at a community
904	904	876college, loans and grants;
905	905	877 (vi) to provide workforce training grants to prepare individuals for life sciences careers;
906	906	878 (vii) to provide funding for development, coordination and marketing of higher education
907	907	879programs; and
908	908	880 (viii) to make qualified grants to certified life sciences companies for site remediation,
909	909	881preparation and ancillary infrastructure improvement projects.
910	910	882 (d) Proceeds of the fund may be used by the center to fund life sciences initiatives,
911	911	883including, but not limited to:
912	912	884 (i) international trade initiatives;
913	913	885 (ii) qualified grants and equity investments to further workforce development and
914	914	886education in the life sciences and to promote a diverse life sciences workforce in the
915	915	887commonwealth;
916	916	888 (iii) activities that facilitate the transfer of technology from the commonwealth’s research
917	917	889institutions to the commonwealth’s life science industries for productive use by such industries
918	918	890and to make targeted investments in proof of concept funding for emerging technologies; 43 of 132
919	919	891 (iv) a program to promote the research and development of plant-made pharmaceuticals
920	920	892and industrial products through field trials, in collaboration with the department of agricultural
921	921	893resources;
922	922	894 (v) initiatives to promote the research, development, adoption and productive application
923	923	895of artificial intelligence within the commonwealth’s life science industries;
924	924	896 (vi) initiatives to promote health equity, including programs that help identify and
925	925	897address preventable disproportion and differences in the burden of disease or opportunities to
926	926	898achieve optimal health, experienced by populations that have been disadvantaged by their social
927	927	899or economic status, geographic location or environment;
928	928	900 (vii) initiatives to promote the efficient collection, storage and sharing of biological
929	929	901samples and health information to assist with research and development of new treatments for
930	930	902disease or otherwise improve patient outcomes;
931	931	903 (viii) initiatives to promote biomanufacturing and supply chain resiliency in the life
932	932	904sciences in the commonwealth;
933	933	905 (ix) initiatives to promote diversity and equity in life sciences entrepreneurship; and
934	934	906 (x) a program to make qualified equity investments in early-stage life sciences companies
935	935	907and enterprises seeking to raise seed capital; provided, however, that qualified equity
936	936	908investments shall not exceed $250,000 in any 1 enterprise; and provided further, that the center
937	937	909shall not make such qualified equity investments unless the investment has been approved by a
938	938	910majority vote of the board, the recipient is a life sciences company certified pursuant to section 5
939	939	911and the center finds, to the extent possible, that a definite benefit to the commonwealth’s 44 of 132
940	940	912economy may reasonably be expected from the qualified investment. In evaluating a request or
941	941	913application for a qualified equity investment, the center shall consider whether:
942	942	914 (A) the proceeds of the equity investment shall only be used to cover the seed capital
943	943	915needs of the enterprise except as hereinafter authorized;
944	944	916 (B) the enterprise has a reasonable chance of success;
945	945	917 (C) the center’s participation is necessary to the success of the enterprise because funding
946	946	918for the enterprise is unavailable in the traditional capital markets or contingent upon matching
947	947	919funds or because funding has been offered on terms that would substantially hinder the success
948	948	920of the enterprise;
949	949	921 (D) the enterprise has reasonable potential to create a substantial amount of primary
950	950	922employment in the commonwealth;
951	951	923 (E) the enterprise’s principals have made or are prepared to make a substantial financial
952	952	924and time commitment to the enterprise; and
953	953	925 (F) a reasonable effort has been made to find a professional investor to invest in the
954	954	926enterprise and such effort was successful.
955	955	927 (e)(1) The center shall not make a qualified investment pursuant to subsection (c) unless:
956	956	928 (i) the investment has been approved by a majority vote of the board;
957	957	929 (ii) the recipient is a certified life sciences company pursuant to section 5 or a project or
958	958	930initiative listed in subsection (d);
959	959	931 (iii) the securities to be purchased shall be qualified securities; 45 of 132
960	960	932 (iv) there shall be a reasonable possibility that the center shall, at a minimum, recoup its
961	961	933initial investment;
962	962	934 (v) binding commitments have been made to the center by the enterprise for adequate
963	963	935reporting of financial data to the center, including, but not limited to, a requirement for an annual
964	964	936or other periodic audit of the books of the enterprise, and for such control on the part of the
965	965	937center as the board shall consider prudent over the management of the enterprise, to protect the
966	966	938investment of the center, including, but not limited to, the board’s right to access financial and
967	967	939other records of the enterprise; and
968	968	940 (vi) the center finds, to the extent possible, that a definite benefit to the commonwealth’s
969	969	941economy may reasonably be expected from the qualified investment; provided, that in evaluating
970	970	942a request or application for funding, the center shall consider the following:
971	971	943 (A) the appropriateness of the project;
972	972	944 (B) whether the project has significant potential to expand employment;
973	973	945 (C) the project’s potential to enhance technological advancements;
974	974	946 (D) the project’s potential to lead to a breakthrough medical treatment for a particular
975	975	947disease or medical condition;
976	976	948 (E) the project’s potential for leveraging additional funding or attracting resources to the
977	977	949commonwealth;
978	978	950 (F) the project’s potential to promote manufacturing in the commonwealth; and 46 of 132
979	979	951 (G) evidence of potential royalty income and contractual means to recapture such income
980	980	952for the purposes of this chapter, as the center considers appropriate;
981	981	953 (vii) to the extent the investment is a capital investment made pursuant to clause (viii) of
982	982	954subsection (c), the investment has been approved by the secretary of administration and finance
983	983	955upon request of the center; provided, however, that said request shall be submitted to the
984	984	956secretary of administration and finance in writing and shall include, but shall not be limited to:
985	985	957 (A) a description of the project or program to be funded;
986	986	958 (B) the economic benefits to the commonwealth which can reasonably be expected from
987	987	959the project or program;
988	988	960 (C) a copy of the proposed contract or other document executing the transaction between
989	989	961the center and the recipient of the funds;
990	990	962 (D) a description of the contractual or other legal remedies available to the center upon
991	991	963non-performance of the contract or other document executing the transaction by the recipient,
992	992	964including, but not limited to, any provisions for restitution or reimbursement of the funds
993	993	965granted, loaned or otherwise invested in or with the recipient; and
994	994	966 (E) any other information as the secretary of administration and finance may determine;
995	995	967and
996	996	968 (viii) the qualified investment conforms with the rules approved by the board.
997	997	969 (2) Rules approved by the board shall set the terms and conditions for investments that
998	998	970shall constitute qualified investments, including, but not limited to, loans, guarantees, loan
999	999	971insurance or reinsurance, equity investments, grants awarded pursuant to clause (iii) of 47 of 132
1000	1000	972subsection (c), other financing or credit enhancing devices, as established by the center directly
1001	1001	973or on its own behalf or in conjunction with other public instrumentalities, or private institutions
1002	1002	974or the federal government. The rules shall provide that qualified investments made pursuant to
1003	1003	975clauses (i) and (ii) of said subsection (c) shall involve a transaction with the participation of at
1004	1004	976least 1 at-risk private party; provided, that the rules approved by the board shall establish the
1005	1005	977terms, procedures, standards and conditions which the center shall employ to identify qualified
1006	1006	978applications, process applications, make investment determinations, safeguard the fund, advance
1007	1007	979the objective of increasing employment opportunities, oversee the progress of qualified
1008	1008	980investments and secure the participation of other public instrumentalities, private institutions or
1009	1009	981the federal government in qualified investments; and provided further, that the rules shall provide
1010	1010	982for negotiated intellectual property agreements between the center and a qualified investment
1011	1011	983recipient which shall include, but shall not be limited to, the terms and conditions by which the
1012	1012	984fund’s support may be reduced or withdrawn.
1013	1013	985 (f) The center may solicit investments by private institutions or investors in the activities
1014	1014	986of the fund and may reach agreements with such private institutions or investors regarding the
1015	1015	987terms of any such investments, including, but not limited to, the rights of such investors to
1016	1016	988participate in the income or appropriation of the fund. To further the objective of securing
1017	1017	989investments by private institutions or investors in the activities of the fund pursuant to the
1018	1018	990preceding sentence, the center may develop a proposal creating a separate investment entity
1019	1019	991which shall permit the commingling of the fund’s resources with the maximum participation by
1020	1020	992such private institutions or investors in a manner consistent with the public purpose of the fund
1021	1021	993and under the terms and conditions established to protect and preserve the assets of the fund. 48 of 132
1022	1022	994 (g) Copies of the approved rules, and any modifications, shall be submitted to the clerks
1023	1023	995of the house of representatives and the senate, who shall forward the same to the house and
1024	1024	996senate committees on ways and means and the joint committee on economic development and
1025	1025	997emerging technologies.
1026	1026	998 (h) Qualified investment transactions made by the center pursuant to this section shall
1027	1027	999not, except as specified in this chapter, be subject to chapter 175, or any successor thereto, and
1028	1028	1000shall be payable solely from the fund and shall not constitute a debt or pledge of the full faith and
1029	1029	1001credit of the commonwealth, the center or any subdivision of the commonwealth.
1030	1030	1002 (i) The center shall not make expenditures from or a commitment of the assets of the
1031	1031	1003fund, including, but not limited to, the making of qualified investments secured by the fund, if
1032	1032	1004following the making of said qualified investment, the amount of the fund shall be less than the
1033	1033	1005minimum requirement established by the board.
1034	1034	1006 SECTION 51. Subsection (a) of section 7 of said chapter 23I, as appearing in the 2022
1035	1035	1007Official Edition, is hereby amended by adding the following sentence:- The center may, in its
1036	1036	1008discretion, transfer funds from the Massachusetts Life Sciences Breakthrough Fund established
1037	1037	1009in section 6 to the Dr. Craig C. Mello Small Business Equity Investment Fund to advance the
1038	1038	1010purposes of this section.
1039	1039	1011 SECTION 52. Subsection (a) of section 8 of said chapter 23I, as so appearing, is hereby
1040	1040	1012amended by adding the following sentence:- The center may, in its discretion, transfer funds
1041	1041	1013from the Massachusetts Life Sciences Breakthrough Fund established in section 6 to the Dr.
1042	1042	1014Judah Folkman Higher Education Grant Fund to advance the purposes of this section.
1043	1043	1015 SECTION 53. Sections 9, 10 and 12 of said chapter 23I are hereby repealed. 49 of 132
1044	1044	1016 SECTION 54. Section 15 of said chapter 23I, as appearing in the 2022 Official Edition, is
1045	1045	1017hereby amended by striking out, in line 18, the words “October 1”, and inserting in place thereof
1046	1046	1018the following words:- December 31.
1047	1047	1019 SECTION 55. Section 1 of chapter 23J of the General Laws, as so appearing, is hereby
1048	1048	1020amended by inserting after the definition of “Clean energy research” the following 3 definitions:-
1049	1049	1021 “Certified climatetech company”, climatetech company certified pursuant to subsection
1050	1050	1022(b) of section 16.
1051	1051	1023 “Climatetech”, clean energy and other advanced and applied technologies that contribute
1052	1052	1024to the decarbonization of the economy, reduce and mitigate greenhouse gas emissions, or
1053	1053	1025mitigate the impacts of climate change through adaptation, resiliency and environmental
1054	1054	1026sustainability.
1055	1055	1027 “Climatetech company”, a business corporation, partnership, firm, unincorporated
1056	1056	1028association or other entity engaged in research, development, innovation, manufacturing,
1057	1057	1029deployment or commercialization of climatetech technologies in the commonwealth and any
1058	1058	1030affiliate thereof, which is, or the members of which are, subject to taxation under chapter 62, 63,
1059	1059	103164H or 64I.
1060	1060	1032 “Climatetech research”, clean energy research, advanced and applied research in new
1061	1061	1033climatetech technologies.
1062	1062	1034 SECTION 56. Section 2 of said chapter 23J is hereby amended by striking out, in lines
1063	1063	103516, 17, 23, 24, 25 and 26, 30, 36, 39, 54, 55, 88 and 89, 90 and 102, as so appearing, the words 50 of 132
1064	1064	1036“clean energy”, each time they appear, and inserting in place thereof, in each instance, the
1065	1065	1037following word:- climatetech.
1066	1066	1038 SECTION 57. Said section 2 of said chapter 23J is hereby further amended by striking
1067	1067	1039out, in line 32, as so appearing, the word “clean” and inserting in place thereof the following
1068	1068	1040word:- climatetech.
1069	1069	1041 SECTION 58. Section 3 of said chapter 23J, as so appearing, is hereby amended by
1070	1070	1042striking out, in lines 14, 37, 72, 87, 90, 92, 109, 112, 113, 131 to 132, 136, 141, 169, 170 to 171,
1071	1071	1043171, 177, 179, the words “clean energy”, each time they appear, and inserting in place thereof, in
1072	1072	1044each instance, the following word:- climatetech.
1073	1073	1045 SECTION 59. Section 5 of said chapter 23J, as so appearing, is hereby amended by
1074	1074	1046striking out, in lines 26 and 28, the words “clean energy”, each time they appear, and inserting in
1075	1075	1047place thereof, in each instance, the following word:- climatetech.
1076	1076	1048 SECTION 60. Section 7 of said chapter 23J, as so appearing, is hereby amended by
1077	1077	1049striking out, in lines 2, 3 and 7, the words “clean energy”, each time they appear, and inserting in
1078	1078	1050place thereof, in each instance, the following word:- climatetech.
1079	1079	1051 SECTION 61. Section 8 of said chapter 23J, as so appearing, is hereby amended by
1080	1080	1052striking out, in lines 10, 14, 32 and 34, the words “clean energy”, each time they appear, and
1081	1081	1053inserting in place thereof, in each instance, the following word:- climatetech.
1082	1082	1054 SECTION 62. Section 9 of said chapter 23J, as so appearing, is hereby amended by
1083	1083	1055inserting after the words “renewable energy”, in lines 24, 26, 28, 29, 31, 32, 36, 41 54, 97, 105
1084	1084	1056and 134, each time they appear, the following words:- and climatetech. 51 of 132
1085	1085	1057 SECTION 63. Said section 9 of said chapter 23J, as so appearing, is hereby further
1086	1086	1058amended by inserting after the words “clean energy”, in lines 52 and 58, each time they appear,
1087	1087	1059the following words:- and climatetech.
1088	1088	1060 SECTION 64. Subsection (d) of said section 9 of said chapter 23J, as so appearing, is
1089	1089	1061hereby amended by striking out, in lines 78 to 86, inclusive, the words “industry; (ii) the use of
1090	1090	1062renewable energy by electricity customers in the commonwealth; (iii) public education and
1091	1091	1063training regarding renewable energy including, but not limited to, promoting programs and
1092	1092	1064investments that lead to pathways toward economic self-sufficiency for low- and moderate-
1093	1093	1065income individuals and communities in the clean energy industry; (iv) product and market
1094	1094	1066development; (v) pilot and demonstration projects and other activities designed to increase the
1095	1095	1067use and affordability of renewable energy” and inserting in place thereof the following words:-
1096	1096	1068and climatetech industry; (ii) the use of renewable energy by electricity customers in the
1097	1097	1069commonwealth; (iii) public education and training regarding renewable energy and climatetech,
1098	1098	1070including, but not limited to, promoting programs and investments that lead to pathways toward
1099	1099	1071economic self-sufficiency for low- and moderate-income individuals and communities in the
1100	1100	1072clean energy and climatetech industry; (iv) product and market development; (v) pilot and
1101	1101	1073demonstration projects and other activities designed to increase the use and affordability of
1102	1102	1074renewable energy and climatetech.
1103	1103	1075 SECTION 65. Said section 9 of said chapter 23J, as so appearing, is hereby further
1104	1104	1076amended by inserting after the word “projects”, in line 123, the following words:- ; provided,
1105	1105	1077that climatetech technologies eligible for assistance shall be consistent with the definition of
1106	1106	1078climatetech as set forth in section 1. 52 of 132
1107	1107	1079 SECTION 66. Section 9A of said chapter 23J, as so appearing, is hereby amended by
1108	1108	1080striking out, in line 84, the word “and”.
1109	1109	1081 SECTION 67. Subsection (b) of said section 9A of said chapter 23J, as so appearing, is
1110	1110	1082hereby amended by striking out clause (12) and inserting in place thereof the following 3
1111	1111	1083clauses:-
1112	1112	1084 (12) promote jobs, economic and workforce development through capital grants to
1113	1113	1085companies and governmental entities for the purpose of supporting and stimulating research, and
1114	1114	1086development, innovation, manufacturing, commercialization and deployment of offshore wind in
1115	1115	1087the commonwealth;
1116	1116	1088 (13) provide for the necessary and reasonable administrative and personnel costs of the
1117	1117	1089center or of the executive office of energy and environmental affairs related to administering the
1118	1118	1090fund; and
1119	1119	1091 (14) otherwise further the public purposes set forth in this section.
1120	1120	1092 SECTION 68. Section 10 of said chapter 23J, as so appearing, is hereby amended by
1121	1121	1093striking out, in lines 3 and 6, the words “clean energy”, each time they appear, and inserting in
1122	1122	1094place thereof, in each instance, the following word:- climatetech.
1123	1123	1095 SECTION 69. Section 13 of said chapter 23J, as so appearing, is hereby amended by
1124	1124	1096striking out, in lines 1, 6, 7, 13, 14 to 15, 17, 18, 20, 23 to 24, 24, 26, 33 to 34, 34, 36 to 37, 42,
1125	1125	109744, 49, 56, 64 and 75, the words “clean energy”, each time they appear, and inserting in place
1126	1126	1098thereof, in each instance, the following word:- climatetech. 53 of 132
1127	1127	1099 SECTION 70. Section 15 of said chapter 23J, as so appearing, is hereby amended by
1128	1128	1100striking out, in lines 2 and 71, the words “Clean Energy”, each time they appear, and inserting in
1129	1129	1101place thereof in each instance the following word:- Climatetech.
1130	1130	1102 SECTION 71. Said section 15 of said chapter 23J, as so appearing, is hereby further
1131	1131	1103amended by striking out, in lines 8, 18, 21, 22, 25, 30 to 31, 35 to 36, 38, 40, 42, 44 to 45 and 47,
1132	1132	1104the words “clean energy”, each time they appear, and inserting in place thereof in each instance
1133	1133	1105the following word:- climatetech.
1134	1134	1106 SECTION 72. Said section 15 of said chapter 23J, as so appearing, is hereby further
1135	1135	1107amended by striking out, in line 47, the word “and”.
1136	1136	1108 SECTION 73. Subsection (b) of said section 15 of said chapter 23J, as so appearing, is
1137	1137	1109hereby amended by striking out clause (x) and inserting in place thereof the following 2 clauses:-
1138	1138	1110 (x) promoting jobs, economic and workforce development through capital grants to
1139	1139	1111companies and governmental entities for the purpose of supporting and stimulating research and
1140	1140	1112development, innovation, manufacturing, commercialization and deployment of climatetech
1141	1141	1113technologies in the commonwealth; and
1142	1142	1114 (xi) providing for the necessary and reasonable administrative and personnel costs of the
1143	1143	1115center or of the executive office of energy and environmental affairs related to administering the
1144	1144	1116fund.
1145	1145	1117 SECTION 74. Said chapter 23J is hereby further amended by adding the following
1146	1146	1118section:- 54 of 132
1147	1147	1119 Section 16. (a) There shall be established and placed within the center a climatetech tax
1148	1148	1120incentive program that shall be administered by the center. The purpose of the program shall be
1149	1149	1121to develop and expand climatetech related employment opportunities in the commonwealth and
1150	1150	1122to promote climatetech related economic development in the commonwealth by supporting and
1151	1151	1123stimulating research, development, innovation, manufacturing and deployment in the climatetech
1152	1152	1124sector. A climatetech company certified pursuant to subsection (b) shall be eligible for
1153	1153	1125participation in the program.
1154	1154	1126 (b) The center may, upon a majority vote of the board, certify a climatetech company as
1155	1155	1127eligible upon: (i) the timely receipt, as determined by the center, of a certification proposal
1156	1156	1128supported by independently verifiable information, signed under the pains and penalties of
1157	1157	1129perjury by a person expressly authorized to contract on behalf of the climatetech company and
1158	1158	1130shall include, but shall not be limited to, an estimate of the projected new state revenue the
1159	1159	1131climatetech company expects to generate during the period for which the company seeks
1160	1160	1132certification, together with a plan that shall include, but shall not be limited to: (A) precise goals
1161	1161	1133and objectives, by which the climatetech company proposes to achieve the projected new state
1162	1162	1134revenue; (B) an estimate of the number of permanent full-time employees to be hired or retained;
1163	1163	1135(C) an estimate of the year in which the company expects to hire or retain the employees; (D) an
1164	1164	1136estimate of the projected average salaries of said employees; (E) an estimate of the projected
1165	1165	1137taxable income pursuant to chapter 62 generated by said employees; (F) an estimate of the
1166	1166	1138methods by which the company shall obtain new employees and pursue a diverse workforce; and
1167	1167	1139(G) if applicable, an estimate of the company’s planned capital investment in the commonwealth;
1168	1168	1140and (ii) findings made by the center, based on the certification proposal, documents submitted
1169	1169	1141therewith and any additional investigation by the center that shall be incorporated in its approval, 55 of 132
1170	1170	1142that: (1) the climatetech company is likely to contribute substantially to research, development,
1171	1171	1143innovation, manufacturing, commercialization or deployment of  climatetech  in the
1172	1172	1144commonwealth; (2) the climatetech company has a substantial likelihood of meeting all statutory
1173	1173	1145requirements and any other criteria that the center may prescribe, including, but not limited to,
1174	1174	1146criteria in the following areas: (A) leveraging additional funding or attracting additional
1175	1175	1147resources to the commonwealth; (B) increasing research, development, innovation,
1176	1176	1148manufacturing, commercialization or deployment of climate technologies within the
1177	1177	1149commonwealth; and (C) creating employment in the commonwealth; and (3) the climatetech
1178	1178	1150company has a substantial likelihood of meeting its state revenue, employment growth and
1179	1179	1151applicable capital investment projections, as specified in the certification proposal, over the
1180	1180	1152period for which it receives benefits.
1181	1181	1153 (c)(1) Certification granted pursuant to subsection (b) shall be valid for 5 years starting
1182	1182	1154with the tax year in which certification is granted. Each certified climatetech company shall file
1183	1183	1155an annual report with the center certifying whether it has met the specific targets established in
1184	1184	1156the proposal pursuant to clause (i) of subsection (b) and, if not, detailing its progress towards
1185	1185	1157those targets.
1186	1186	1158 (2) The certification of a climatetech company may be revoked by the center after an
1187	1187	1159investigation by the center and a determination that the climatetech company is in material
1188	1188	1160noncompliance with its certification proposal; provided, however, that the center shall review
1189	1189	1161said certified climatetech company at least annually. Revocation shall take effect on the first day
1190	1190	1162of the tax year in which the center determines the certified climatetech company to be in material
1191	1191	1163noncompliance. The commissioner of revenue shall, as of the effective date of the revocation,
1192	1192	1164disallow any credits allowed by the original certification of tax benefits under this section. The 56 of 132
1193	1193	1165commissioner of revenue shall issue regulations to establish a process to recapture the value of
1194	1194	1166any credits allowed by the certification under this section. For the purposes of this paragraph,
1195	1195	1167“material noncompliance” shall mean the failure of a certified climatetech company to
1196	1196	1168substantially achieve the new state revenue, job growth and capital investment projections set
1197	1197	1169forth in its certification proposal or any other act, omission or misrepresentation by the certified
1198	1198	1170climatetech company that frustrates the public purpose of the climatetech tax incentive program.
1199	1199	1171 (3) Nothing in this subsection shall limit any legal remedies available to the
1200	1200	1172commonwealth against any certified climatetech company.
1201	1201	1173 (d)(1) The center, in consultation with the department of revenue, may annually authorize
1202	1202	1174incentives, including those established in subsections (ff) and (gg) of section 6 of chapter 62,
1203	1203	1175subsection (j) of section 38M of chapter 63, section 38PP of said chapter 63, section 38QQ of
1204	1204	1176said chapter 63, section 38RR of said chapter 63, the second paragraph of subsection (c) of
1205	1205	1177section 42B of said chapter 63 and subsection (yy) of section 6 of chapter 64H, that shall not
1206	1206	1178exceed $30,000,000 annually. The center, in consultation with the department of revenue, may
1207	1207	1179limit the incentives to a specific dollar amount or time duration or in any other manner deemed
1208	1208	1180appropriate by the department of revenue; provided, however, that the department of revenue
1209	1209	1181shall only allocate the incentives among certified climatetech companies.
1210	1210	1182 (2) The center, in consultation with the department of revenue, shall provide an estimate
1211	1211	1183to the secretary of administration and finance of the tax cost of extending benefits to a proposed
1212	1212	1184project before certification, as approved by the commissioner of revenue, based on reasonable
1213	1213	1185projections of project activities and costs. Tax incentives shall not be available to a certified 57 of 132
1214	1214	1186climatetech company unless expressly granted by the secretary of administration and finance in
1215	1215	1187writing.
1216	1216	1188 SECTION 75. Section 18 of chapter 23N of the General Laws, as most recently amended
1217	1217	1189by section 137 of chapter 7 of the acts of 2023, is hereby further amended by striking out
1218	1218	1190subsections (b) and (c) and inserting in place thereof the following subsections:-
1219	1219	1191 (b) The fund shall be administered by the secretary of economic development. Money in
1220	1220	1192the fund shall be competitively granted pursuant to existing workforce development programs
1221	1221	1193that develop and strengthen workforce opportunities for low-income communities or vulnerable
1222	1222	1194youth and young adults in the commonwealth, including providing opportunities and strategies to
1223	1223	1195promote stable employment and wage growth, or competitively granted to eligible recipients
1224	1224	1196described in subsection (c).
1225	1225	1197 (c) Eligible grant recipients shall provide opportunities that: (i) target at risk youth,
1226	1226	1198including resources to empower youth to succeed in the workforce; (ii) provide job skills
1227	1227	1199trainings, including programs offering trainings in multiple languages and areas for development,
1228	1228	1200including education and hands on skills; (iii) promote adult literacy, including strategies to
1229	1229	1201master reading and writing and providing digital formats to increase accessibility; and (iv)
1230	1230	1202provide English language learning programs to promote access to the workforce; provided,
1231	1231	1203however, that as an alternative, eligible grant recipients may provide opportunities that: (A)
1232	1232	1204provide job skills trainings, including education and hands-on skills for individuals with
1233	1233	1205intellectual, developmental or physical disabilities; or (B) facilitate work permits, professional
1234	1234	1206credentialing or other workforce opportunities for non-citizens permanently residing under color
1235	1235	1207of law or otherwise lawfully present in the commonwealth. The secretary of economic 58 of 132
1236	1236	1208development shall establish criteria to evaluate applications for the grant program; provided, that
1237	1237	1209the criteria shall include, but shall not be limited to, at risk populations; provided further, that
1238	1238	1210preference shall be given to eligible grant recipients providing opportunities for individuals who
1239	1239	1211meet at least 2 of the following: (i) is under 30 years of age; (ii) is a victim of violence; (iii) is
1240	1240	1212over 18 years of age and does not have a high school diploma; (iv) has been convicted of a
1241	1241	1213felony; (v) has been unemployed or has had a family income below 250 per cent of the federal
1242	1242	1214poverty level for not less than 6 months; (vi) lives in a census tract where over 20 per cent of the
1243	1243	1215populations fall below the federal poverty line; (vii) is an immigrant, refugee or person of color;
1244	1244	1216or (viii) is an individual with an intellectual, developmental or physical disability.
1245	1245	1217 SECTION 76. Chapter 29 of the General Laws is hereby amended by striking out section
1246	1246	12182AAAA and inserting in place thereof the following section:-
1247	1247	1219 Section 2AAAA. There shall be established and set up on the books of the
1248	1248	1220commonwealth a separate fund to be known as the State Athletic Commission Fund to be
1249	1249	1221administered by the commissioner of occupational licensure. The fund shall consist of any
1250	1250	1222money from licensing fees or other fees and fines collected under sections 32 to 35, inclusive,
1251	1251	1223sections 40, 40A and 42 of chapter 147 and section 12 of chapter 265. Not more than $500,000
1252	1252	1224in each fiscal year shall be expended, without further appropriation, by the commissioner of
1253	1253	1225occupational licensure for the costs of operating and administering the state athletic commission.
1254	1254	1226Any amount credited to the fund that exceeds $500,000 shall be deposited into the General Fund.
1255	1255	1227For the purposes of accommodating discrepancies between the receipt of retained revenues and
1256	1256	1228related expenditures, the division of occupational licensure may incur expenses and the
1257	1257	1229comptroller may certify for payment amounts not to exceed the lower of this authorization or the
1258	1258	1230most recent revenue estimate as reported in the state accounting system. 59 of 132
1259	1259	1231 SECTION 77. Section 29K of said chapter 29, as appearing in the 2022 Official Edition,
1260	1260	1232is hereby amended by adding the following subsection:-
1261	1261	1233 (h) Notwithstanding any general or special law to the contrary, the board of directors of a
1262	1262	1234state authority may meet independently of management or in executive session to discuss matters
1263	1263	1235pertaining to the audit or compensation committees.
1264	1264	1236 SECTION 78. Section 1 of chapter 30B of the General Laws, as so appearing, is hereby
1265	1265	1237amended by adding the following subsection:-
1266	1266	1238 (g) Notwithstanding section 39M of chapter 30, or any general or special law to the
1267	1267	1239contrary, a governmental body may, in a single procurement in accordance with section 5,
1268	1268	1240procure: (i) broadband internet service; (ii) the design, installation, maintenance and operation of
1269	1269	1241fiber optic cables and other equipment to provide broadband internet service to a public building
1270	1270	1242or buildings; (iii) the design, installation, maintenance and operation of a wireless
1271	1271	1243communication network for a public building or public land; or (iv) any combination of the
1272	1272	1244foregoing. All such fiber optic cables, wireless network equipment and other physical
1273	1273	1245improvements designed, installed, maintained and operated pursuant to such procurement shall
1274	1274	1246be considered supplies.
1275	1275	1247 SECTION 79. Section 59 of chapter 40 of the General Laws, as so appearing, is hereby
1276	1276	1248amended by striking out, in lines 5 and 6, the words “and pursuant to regulations issued by the
1277	1277	1249economic assistance coordinating council established under section 3B of chapter 23A,”.
1278	1278	1250 SECTION 80. Said section 59 of said chapter 40, as so appearing, is hereby further
1279	1279	1251amended by striking out clause (i) and inserting in place thereof the following clause:- (i)
1280	1280	1252includes a description of the parcels to be included in the agreement;. 60 of 132
1281	1281	1253 SECTION 81. Said section 59 of said chapter 40, as so appearing, is hereby further
1282	1282	1254amended by striking out, in line 30, the words “within such TIF area”.
1283	1283	1255 SECTION 82. Said section 59 of said chapter 40, as so appearing, is hereby further
1284	1284	1256amended by striking out, in lines 32 to 33, the words “as required by said regulations”.
1285	1285	1257 SECTION 83. Said section 59 of said chapter 40, as so appearing, is hereby further
1286	1286	1258amended by striking out clause (vii).
1287	1287	1259 SECTION 84. Said section 59 of said chapter 40, as so appearing, is hereby further
1288	1288	1260amended by striking out, in line 90, the figure “(viii)” and inserting in place thereof the following
1289	1289	1261figure:- (vii).
1290	1290	1262 SECTION 85. Said section 59 of said chapter 40, as so appearing, is hereby further
1291	1291	1263amended by striking out, in lines 91 to 92, the words “and the economic assistance coordinating
1292	1292	1264council”.
1293	1293	1265 SECTION 86. Section 6 of chapter 40A of the General Laws, as so appearing, is hereby
1294	1294	1266amended by striking out the second paragraph and inserting in place thereof the following
1295	1295	1267paragraph:-
1296	1296	1268 A zoning ordinance or by-law shall provide that construction or operations under a
1297	1297	1269building permit shall conform to any subsequent amendment of the ordinance or by-law unless
1298	1298	1270the use or construction is commenced within a period of not more than 12 months after the
1299	1299	1271issuance of the permit and, in cases involving construction, unless such construction is continued
1300	1300	1272through to completion as continuously and expeditiously as is reasonable. Construction or
1301	1301	1273operations under a special permit issued pursuant to section 9 or site plan approval pursuant to 61 of 132
1302	1302	1274the local ordinance or by-law shall conform to any subsequent amendment of the zoning
1303	1303	1275ordinance or by-law or of any other local land use regulations unless the use or construction is
1304	1304	1276commenced within a period of 3 years after the issuance of the special permit or site plan
1305	1305	1277approval and, in cases involving construction, unless such construction is continued through to
1306	1306	1278completion as continuously and expeditiously as is reasonable. For the purpose of the prior
1307	1307	1279sentence, construction involving the redevelopment of previously disturbed land shall be deemed
1308	1308	1280to have commenced upon substantial investment in site preparation or infrastructure
1309	1309	1281construction, and construction of developments intended to proceed in phases shall proceed
1310	1310	1282expeditiously, but not continuously, among phases.
1311	1311	1283 SECTION 87. Subsection (a) of section 4G of chapter 40J of the General Laws, as so
1312	1312	1284appearing, is hereby amended by inserting after the word “granted”, in line 21, the following
1313	1313	1285words:- ; provided, however, that the University of Massachusetts may leverage funding sourced
1314	1314	1286from an agency to meet the match requirement.
1315	1315	1287 SECTION 88. Subsection (c) of said section 4G of said chapter 40J, as so appearing, is
1316	1316	1288hereby amended by inserting after the word “blockchain”, in line 61, the following words:- , non-
1317	1317	1289therapeutic biomanufacturing.
1318	1318	1290 SECTION 89. Subsection (c) of section 6B of said chapter 40J, as most recently amended
1319	1319	1291by section 179 of chapter 7 of the acts of 2023, is hereby further amended by striking out the last
1320	1320	1292sentence.
1321	1321	1293 SECTION 90. Section 2 of chapter 43D of the General Laws, as appearing in the 2022
1322	1322	1294Official Edition, is hereby amended by striking out the definition of “Interagency permitting
1323	1323	1295board”. 62 of 132
1324	1324	1296 SECTION 91. Said section 2 of said chapter 43D, as so appearing, is hereby further
1325	1325	1297amended by striking out the definition of “Priority development site” and inserting in place
1326	1326	1298thereof the following 2 definitions:-
1327	1327	1299 “Permit regulatory office”, the office within the executive office of economic
1328	1328	1300development established pursuant to section 3H of chapter 23A.
1329	1329	1301 “Priority development site”, a privately or publicly owned property that is: (i) eligible
1330	1330	1302under applicable zoning provisions, including special permits or other discretionary permits, for
1331	1331	1303the development or redevelopment of a building at least 50,000 square feet of gross floor area in
1332	1332	1304new or existing buildings or structures; and (ii) designated as a priority development site by the
1333	1333	1305permit regulatory office. Several parcels or projects may be included within a single priority
1334	1334	1306development site.
1335	1335	1307 SECTION 92. Said chapter 43D is hereby further amended by striking out section 3 and
1336	1336	1308inserting in place thereof the following section:-
1337	1337	1309 Section 3. (a) A governing body seeking designation of a priority development site shall
1338	1338	1310file a formal proposal with the permit regulatory office. If the proposal includes an intention to
1339	1339	1311develop housing within the priority development site, the governing body shall provide a copy of
1340	1340	1312the proposal to the secretary of housing and livable communities. The proposal shall include: (i)
1341	1341	1313a detailed description of the property; (ii) a good faith commitment to comply with this chapter;
1342	1342	1314(iii) a description of the uses that could be developed within the priority development site; and
1343	1343	1315(iv) such other information as the secretary shall require by regulation or program guidelines,
1344	1344	1316after consultation with the secretary of energy and environmental affairs, the secretary of housing
1345	1345	1317and livable communities and the secretary of transportation. 63 of 132
1346	1346	1318 (b) The secretary shall by regulation or program guidelines establish criteria for
1347	1347	1319designating priority development sites. These criteria shall include a preference for areas that
1348	1348	1320include 1 or more of the following: (i) underutilized buildings or facilities; (ii) adequate utilities
1349	1349	1321for the types of development anticipated to occur; (iii) convenient access to a public transit
1350	1350	1322station; or (iv) areas in which electric grid capacity can satisfy new all electric buildings. Priority
1351	1351	1323development sites shall not include areas containing highly sensitive natural resources or areas in
1352	1352	1324which development would be at significant risk from rising sea levels or other flood risk caused
1353	1353	1325or exacerbated by climate change.
1354	1354	1326 SECTION 93. Section 11 of said chapter 43D, as appearing in the 2022 Official Edition,
1355	1355	1327is hereby amended by striking out, in lines 2 to 3, the words “unless the permit expressly allows
1356	1356	1328the transfer without the approval of the issuing authority” and inserting in place thereof the
1357	1357	1329following words:- except as provided in a local ordinance or bylaw or in an applicable state law
1358	1358	1330or regulation.
1359	1359	1331 SECTION 94. Said chapter 43D is hereby further amended by striking out section 12 and
1360	1360	1332inserting in place thereof the following section:-
1361	1361	1333 Section 12. A municipality that has a priority development site shall be eligible for
1362	1362	1334priority consideration for: (i) any grant program administered by the executive office of
1363	1363	1335economic development; (ii) other state resources for business development such as quasi-public
1364	1364	1336financing and training programs; (iii) brownfields remediation assistance administered by the
1365	1365	1337Massachusetts Development Finance Agency; and (iv) technical assistance provided by the
1366	1366	1338regional planning council; provided, that the state financial assistance or technical assistance
1367	1367	1339shall be intended to facilitate development within the priority development site; and provided 64 of 132
1368	1368	1340further that priority consideration for such grants and other financial assistance shall apply only
1369	1369	1341to a municipality that is in compliance with the multifamily zoning requirements of section 3A of
1370	1370	1342chapter 40A, if applicable.
1371	1371	1343 SECTION 95. Section 13 of said chapter 43D is hereby repealed.
1372	1372	1344 SECTION 96. Section 6 of chapter 62 of the General Laws is hereby amended by striking
1373	1373	1345out, in line 149, as appearing in the 2022 Official Edition, the words ““EDIP contract” and
1374	1374	1346“proposed project”” and inserting in place thereof the following words:- “EDIP contract”,
1375	1375	1347“proportion of compliance”, “proposed project” and “refundable credit”.
1376	1376	1348 SECTION 97. Said section 6 of said chapter 62 is hereby further amended by striking
1377	1377	1349out, in lines 154 to 157, inclusive, as so appearing, the words “, up to an amount equal to 50 per
1378	1378	1350cent of the liability in a taxable year; provided, however, that the 50 per cent limitation shall not
1379	1379	1351apply where the credit is refundable under paragraph (6)”.
1380	1380	1352 SECTION 98. Said section 6 of said chapter 62 is hereby further amended by striking
1381	1381	1353out, in lines 159 to 163, inclusive, as so appearing, the words “; provided further, that a credit
1382	1382	1354awarded in connection with a certified project that will retain permanent full-time employees in a
1383	1383	1355gateway municipality without creating a net increase in permanent full-time employees shall not
1384	1384	1356exceed $5,000 per retained employee”.
1385	1385	1357 SECTION 99. Paragraph (3) of subsection (g) of said section 6 of said chapter 62, as
1386	1386	1358most recently amended by section 215 of chapter 7 of the acts of 2023, is hereby further
1387	1387	1359amended by striking out the last sentence and inserting in place thereof the following 2
1388	1388	1360sentences:- The EACC shall provide the commissioner with the documentation that the
1389	1389	1361commissioner deems necessary to confirm compliance with the annual cap and the commissioner 65 of 132
1390	1390	1362shall provide a report confirming compliance to the secretary of administration and finance and
1391	1391	1363the secretary of economic development. Notwithstanding section 21 of chapter 62C, the
1392	1392	1364department of revenue shall provide the EACC with documentation confirming tax credits
1393	1393	1365claimed under this subsection by the owner or lessee of a certified project.
1394	1394	1366 SECTION 100. Paragraph (8) of said subsection (g) of said section 6 of said chapter 62,
1395	1395	1367as appearing in the 2022 Official Edition, is hereby amended by striking out the last sentence and
1396	1396	1368inserting in place thereof the following sentence:- The amount of credits subject to recapture
1397	1397	1369shall be equal to the taxpayer’s proportion of compliance, as determined by the EACC as part of
1398	1398	1370its revocation process and reported to the taxpayer and the department of revenue at the time that
1399	1399	1371certification is revoked.
1400	1400	1372 SECTION 101. Subsection (r) of said section 6 of said chapter 62, as so appearing, is
1401	1401	1373hereby amended by striking out, in line 949, the figure “$30,000,000” and inserting in place
1402	1402	1374thereof the following figure:- $50,000,000.
1403	1403	1375 SECTION 102. Said section 6 of said chapter 62, as most recently amended by chapter
1404	1404	137688 of the acts of 2024, is hereby further amended by striking out subsection (t).
1405	1405	1377 SECTION 103. Said section 6 of said chapter 62, as so amended, is hereby further
1406	1406	1378amended by adding the following 5 subsections:-
1407	1407	1379 (ee)(1) As used in this subsection, the following words shall, unless the context clearly
1408	1408	1380requires otherwise, have the following meanings:
1409	1409	1381 “Advertising and public relations expenditure”, a cost incurred within the commonwealth
1410	1410	1382by an eligible theater production for goods or services related to the marketing, public relations, 66 of 132
1411	1411	1383creation and placement of print, electronic, television, billboards or other forms of advertising to
1412	1412	1384promote the eligible theater production.
1413	1413	1385 “Eligible theater production”, a live stage musical, dance or theatrical production or tour
1414	1414	1386being presented in a qualified production facility that is either: (i) a pre-Broadway
1415	1415	1387production; (ii) a pre-off Broadway production; or (iii) a national tour launch.
1416	1416	1388 “Eligible theater production certificate”, a certificate issued by the office, in consultation
1417	1417	1389with the commissioner, certifying that a production is an eligible theater production that meets
1418	1418	1390the rules or regulations of the office, and that it has been awarded a tax credit in a specified
1419	1419	1391amount, pursuant to section 3M of chapter 23A.
1420	1420	1392 “National tour launch”, a live stage production that, in its original or adaptive version, is
1421	1421	1393performed in a qualified production facility and opens its national tour in the commonwealth.
1422	1422	1394 “Office”, the Massachusetts office of business development established in section 1
1423	1423	1395of chapter 23A, or any constituent office thereof.
1424	1424	1396 “Payroll”, all salaries, wages, fees and other compensation from sources within the
1425	1425	1397commonwealth, including, but not limited to, taxes, benefits and any other consideration incurred
1426	1426	1398or paid to talent and non-talent employees of the applicant for services rendered within the
1427	1427	1399commonwealth to and on behalf of an eligible theater production; provided, that the payroll
1428	1428	1400expenditure shall be incurred or paid by the applicant for services related to any portion of an
1429	1429	1401eligible theater production from its pre-production stages, including, but not limited to: (i) the
1430	1430	1402writing of the script; (ii) casting; (iii) hiring of service providers; (iv) purchases from
1431	1431	1403vendors; (v) marketing; (vi) advertising; (vii) public relations; (viii) load in; (ix) rehearsals; (x)
1432	1432	1404performances; (xi) other eligible theater production related activities; and (xii) load out; and  67 of 132
1433	1433	1405provided further, that the payroll expenditure shall be directly attributable to the eligible theater
1434	1434	1406production and shall be limited to the first $100,000 of wages incurred or paid to each
1435	1435	1407employee of an eligible theater production in each tax year.
1436	1436	1408 “Pre-Broadway production”, a live stage production that, in its original or adaptive
1437	1437	1409version, is performed in a qualified production facility having a presentation scheduled for
1438	1438	1410the city of New York’s Broadway theater district within 24 months after its presentation in
1439	1439	1411the commonwealth.
1440	1440	1412 “Pre-off Broadway production”, a live stage production that, in its original or adaptive
1441	1441	1413version, is performed in a qualified production facility having a presentation scheduled for the
1442	1442	1414city of New York’s off-Broadway theater district within 24 months after its presentation in
1443	1443	1415the commonwealth.
1444	1444	1416 “Production and performance expenditures”, a contemporaneous exchange of cash or
1445	1445	1417cash equivalent for goods or services related to development, production, performance or
1446	1446	1418operating expenditures incurred in the commonwealth for a qualified theater production,
1447	1447	1419including, but not limited to, expenditures for design, construction and operation, including sets,
1448	1448	1420special and visual effects, costumes, wardrobes, make-up, accessories, costs associated with
1449	1449	1421sound, lighting, staging, advertising and public relations expenditures, facility expenses, rentals,
1450	1450	1422per diems, accommodations and other related costs.
1451	1451	1423 “Qualified production facility”, a facility located in the commonwealth in which live
1452	1452	1424theater productions are, or are intended to be, exclusively presented that contains at least 1 stage,
1453	1453	1425a seating capacity of not less than 175 seats, dressing rooms, storage areas and other ancillary
1454	1454	1426amenities necessary for the eligible theater production. 68 of 132
1455	1455	1427 “Transportation expenditures”, expenses incurred in the commonwealth for the
1456	1456	1428packaging, crating and transportation both to the commonwealth for use in a qualified theater
1457	1457	1429production of  sets, costumes or other tangible property constructed or manufactured outside the
1458	1458	1430commonwealth, or from the commonwealth after use in a qualified theater production of sets,
1459	1459	1431costumes or other tangible property constructed or manufactured in the commonwealth and the
1460	1460	1432transportation of the cast and crew to and from the commonwealth; provided, that “transportation
1461	1461	1433expenditures” shall include any portion performed in the commonwealth of the packaging,
1462	1462	1434crating and transporting of property and equipment used for special and visual effects, sound,
1463	1463	1435lighting and staging, costumes, wardrobes, make-up and related accessories and materials and
1464	1464	1436any other performance or production-related property and equipment.
1465	1465	1437 (2) Any taxpayer that has been awarded an eligible theater production certificate and
1466	1466	1438has completed a cost accounting pursuant to subsection (c) of section 3M of chapter 23A shall
1467	1467	1439be allowed a tax credit against taxes imposed by this chapter. The credit shall not
1468	1468	1440exceed $5,000,000 and shall be equal to: (i) 35 per cent of the total in-state payroll costs; (ii) 25
1469	1469	1441per cent of the production and performance expenditures; and (iii) 25 per cent of transportation
1470	1470	1442expenditures. Additionally, the credit shall not exceed the amount of credit specified in the
1471	1471	1443eligible theater production certificate.
1472	1472	1444 (3) The tax credit shall be allowed against the tax for the taxable period in which the
1473	1473	1445credit is issued and any amount of the tax credit that exceeds the tax due for a taxable year
1474	1474	1446may be carried forward for not more than 5 succeeding tax years.
1475	1475	1447 (4) If a taxpayer has not claimed the tax credits in whole or part, a taxpayer eligible for
1476	1476	1448the tax credits may assign, transfer or convey the tax credits, in whole or in part, by sale or  69 of 132
1477	1477	1449otherwise to any individual or entity and such assignee of the tax credits that have not
1478	1478	1450claimed the tax credits, in whole or in part, may assign, transfer or convey the tax credits, in
1479	1479	1451whole or in part, by sale or otherwise to any individual or entity. The assignee of the tax credits
1480	1480	1452may use acquired credits to offset up to 100 per cent of the tax liabilities otherwise imposed
1481	1481	1453pursuant to this chapter. The assignee may apply the tax credits against taxes imposed on the
1482	1482	1454assignee for not more than 5 succeeding tax years from the date an eligible theater production
1483	1483	1455certificate is first issued by the office. The assignor shall perfect the transfer by notifying the
1484	1484	1456commissioner, in writing, within 30 calendar days following the effective date of the transfer and
1485	1485	1457shall provide any information as may be required by the commissioner to administer and carry
1486	1486	1458out this subsection.
1487	1487	1459 (5) The commissioner shall promulgate such rules and regulations necessary for the
1488	1488	1460administration of this subsection.
1489	1489	1461 (ff)(1) As used in this subsection, the following words shall, unless the context clearly
1490	1490	1462requires otherwise, have the following meanings:
1491	1491	1463 “Capital investment”, expenses incurred for the site preparation and construction, repair,
1492	1492	1464renovation, improvement or equipping of a building, structure, facility or other improvements to
1493	1493	1465real property, including, but not limited to, site-related utility and transportation infrastructure
1494	1494	1466improvements.
1495	1495	1467 “Center”, the Massachusetts clean energy technology center established in section 2 of
1496	1496	1468chapter 23J.
1497	1497	1469 “Certified climatetech company”, a climatetech company, as defined in section 1 of
1498	1498	1470chapter 23J. 70 of 132
1499	1499	1471 “Climatetech facility”, any building, complex of buildings or structural components of
1500	1500	1472buildings, including access infrastructure, and all machinery and equipment used in the research,
1501	1501	1473manufacturing, assembly, development, provision, or administration of goods or services in the
1502	1502	1474climatetech sector.
1503	1503	1475 “Owner”, a taxpayer subject to tax under this chapter that: (i) holds title to a climatetech
1504	1504	1476facility; or (ii) ground leases the land underlying a climatetech facility for at least 50 years.
1505	1505	1477 “Tenant”, a taxpayer subject to tax under this chapter that is a lessee in climatetech
1506	1506	1478facility.
1507	1507	1479 (2) An owner or tenant, to the extent authorized by the climatetech tax incentive program
1508	1508	1480established in section 16 of chapter 23J, may be allowed a refundable credit against the taxes
1509	1509	1481imposed under this chapter in an amount up to 50 per cent of the owner’s total capital investment
1510	1510	1482in a climatetech facility. The total amount of tax credit awarded pursuant to this subsection shall
1511	1511	1483be distributed in equal parts over the 5 taxable years that correspond to the period in which the
1512	1512	1484owner or tenant is certified pursuant to said section 16 of said chapter 23J.
1513	1513	1485 (3) An owner shall be eligible for a tax credit authorized under this subsection if the
1514	1514	1486owner demonstrates to the center that: (i) the owner is a certified climatetech company; (ii) the
1515	1515	1487owner’s total capital investment in the climatetech facility equals not less than $5,000,000; and
1516	1516	1488(iii) the climatetech facility shall employ not less than 50 new full-time employees by the fifth
1517	1517	1489year of the owner’s certification period under section 16 of chapter 23J. Upon verification, the
1518	1518	1490center shall provide this information to the department of revenue for the purpose of
1519	1519	1491administering the credit. 71 of 132
1520	1520	1492 (4) A tenant shall be eligible for a tax credit authorized pursuant to this subsection if the
1521	1521	1493tenant demonstrates to the center that: (i) the tenant is a certified climatetech company; (ii) the
1522	1522	1494owner has made a total capital investment in the facility that is not less than $5,000,000; (iii) the
1523	1523	1495tenant occupies a leased area of the climatetech facility that represents not less than 25 per cent
1524	1524	1496of the total leasable square footage of the facility; and (iv) the tenant shall employ not less than
1525	1525	149713 full-time employees by the fifth year of the tenant’s certification period under section 16 of
1526	1526	1498chapter 23J. Upon verification, the center shall provide this information to the department of
1527	1527	1499revenue for the purpose of administering the credit. The amount of tax credits awarded under this
1528	1528	1500subsection to a tenant for a taxable year shall not exceed the tenant’s total lease payments for
1529	1529	1501occupancy of the climatetech facility for the taxable year.
1530	1530	1502 (5) The department of revenue shall issue the refundable portion of the credit without
1531	1531	1503further appropriation and in accordance with the cumulative amount, including the current year
1532	1532	1504costs of incentives allowed in previous years, which shall not exceed $30,000,000 annually as set
1533	1533	1505forth in subsection (d) of section 16 of chapter 23J.
1534	1534	1506 (6) The credit under this subsection shall be attributed on a pro rata basis to the owners,
1535	1535	1507partners or members of the legal entity entitled to the credit under this subsection and shall be
1536	1536	1508allowed as a credit against the tax due under this chapter from such owners, partners or members
1537	1537	1509in a manner determined by the commissioner.
1538	1538	1510 (7) The department of revenue shall promulgate such rules and regulations as are
1539	1539	1511necessary to administer the credit established in this subsection.
1540	1540	1512 (gg)(1) A taxpayer, to the extent authorized by the climatetech tax incentive program
1541	1541	1513established in section 16 of chapter 23J, may be allowed a refundable jobs credit against the tax 72 of 132
1542	1542	1514liability imposed under this chapter in an amount determined by the Massachusetts clean energy
1543	1543	1515technology center established in section 2 of said chapter 23J, in consultation with the
1544	1544	1516department of revenue.
1545	1545	1517 (2) A taxpayer taking a credit under this subsection shall commit to the creation of not
1546	1546	1518less than 5 net new permanent full-time employees in the commonwealth.
1547	1547	1519 (3) A credit allowed under this subsection shall reduce the liability of the taxpayer under
1548	1548	1520this chapter for the taxable year. If a credit claimed under this subsection by a taxpayer exceeds
1549	1549	1521the taxpayer’s liability as otherwise determined under this chapter for the taxable year, 90 per
1550	1550	1522cent of such excess credit, to the extent authorized by the climatetech tax incentive program,
1551	1551	1523shall be refundable to the taxpayer. Excess credit amounts shall not be carried forward to other
1552	1552	1524taxable years.
1553	1553	1525 (4) The department of revenue shall issue the refundable portion of the jobs credit
1554	1554	1526without further appropriation and in accordance with the cumulative amount, including the
1555	1555	1527current year costs of incentives allowed in previous years, which shall not exceed $30,000,000
1556	1556	1528annually as set forth in subsection (d) of section 16 of chapter 23J.
1557	1557	1529 (5) The credit under this subsection shall be attributed on a pro rata basis to the owners,
1558	1558	1530partners or members of the legal entity entitled to the credit under this subsection and shall be
1559	1559	1531allowed as a credit against the tax due under this chapter from such owners, partners or members
1560	1560	1532in a manner determined by the commissioner.
1561	1561	1533 (hh)(1) An employer engaged in business in the commonwealth, which is not a business
1562	1562	1534corporation subject to the excise under chapter 63, may be allowed a credit in each taxable year
1563	1563	1535against the tax liability imposed by this chapter equal to $5,000 or 50 per cent of the wages paid 73 of 132
1564	1564	1536to each net-new qualified intern employed in the taxable year, whichever is less. If a credit
1565	1565	1537allowed pursuant to this subsection exceeds the tax otherwise due under this chapter, 100 per
1566	1566	1538cent of the balance of such credit may, at the option of the taxpayer, be refunded to the taxpayer.
1567	1567	1539 (2) For an employer to be eligible for a credit under this subsection: (i) the intern shall be
1568	1568	1540enrolled in or a recent graduate of a public or private institution of higher education located in
1569	1569	1541the commonwealth; (ii) the intern shall have been employed as a qualified intern by the employer
1570	1570	1542for at least 12 weeks in the taxable year for which the credit is claimed; and (iii) the employer
1571	1571	1543shall demonstrate that the total number of interns employed in the taxable year exceeds the
1572	1572	1544average number of interns employed by the taxpayer per year over the previous 3 years. An
1573	1573	1545intern shall not be qualified if the intern participating in another internship or apprenticeship
1574	1574	1546program for which an employer has claimed a credit in the taxable year under this subsection or
1575	1575	1547chapter 63.
1576	1576	1548 (3) The total cumulative value of the credits authorized pursuant to this subsection and
1577	1577	1549section 38SS of chapter 63 shall not exceed $10,000,000 annually. An employer shall not claim
1578	1578	1550more than $100,000 in credits under this subsection for any taxable year. A credit allowed under
1579	1579	1551this subsection shall not be transferable.
1580	1580	1552 (4) The credit under this subsection shall be attributed on a pro rata basis to the owners,
1581	1581	1553partners or members of the legal entity entitled to the credit under this subsection and shall be
1582	1582	1554allowed as a credit against the tax due under this chapter of such owners, partners or members, in
1583	1583	1555a manner determined by the commissioner.
1584	1584	1556 (5) The executive office of economic development, in consultation with the
1585	1585	1557commissioner, shall authorize, administer and determine eligibility for the tax credit pursuant to 74 of 132
1586	1586	1558this subsection and section 38SS of chapter 63 and shall allocate the credit in accordance with
1587	1587	1559the standards and requirements set forth in regulations promulgated pursuant to this subsection.
1588	1588	1560The secretary of economic development, in consultation with the commissioner, shall
1589	1589	1561promulgate regulations establishing an application process for the credit.
1590	1590	1562 (6) The secretary of economic development shall annually file a report with the house and
1591	1591	1563senate committees on ways and means, the joint committee on economic development and
1592	1592	1564emerging technologies and the joint committee on labor and workforce development identifying
1593	1593	1565the following: (i) total amount of tax credits claimed pursuant to this subsection and section
1594	1594	156638SS of chapter 63; (ii) the number of participating interns; and (iii) the number of participating
1595	1595	1567employers. In the fourth submission of said annual report, the secretary of economic
1596	1596	1568development shall provide an assessment of the effectiveness of the credit offered under this
1597	1597	1569subsection and section 38SS of chapter 63 in achieving the goal of retaining graduating talent in
1598	1598	1570the commonwealth. Notwithstanding section 21 of chapter 62C, the department of revenue may
1599	1599	1571provide to the secretary of economic development de-identified, statistical tax return information
1600	1600	1572related to the tax filings of former participating interns for the 5 tax years beginning after the
1601	1601	1573conclusion of the internship to evaluate whether former interns are employed and domiciled in
1602	1602	1574the commonwealth after the internship; provided, that such information shall be shared in a
1603	1603	1575manner that prevents the identification of particular tax returns.
1604	1604	1576 (ii)(1) As used in this subsection, the following words shall, unless the context clearly
1605	1605	1577requires otherwise, have the following meanings:
1606	1606	1578 “Digital”, a system that uses discrete, or discontinuous, values ordinarily symbolized
1607	1607	1579numerically to represent information for input, processing, transmission and storage. A digital 75 of 132
1608	1608	1580system shall be contrasted with an “analog” system, which uses a continuous range of values to
1609	1609	1581represent information. The term “digital” shall include, but shall not be limited to, information
1610	1610	1582input, processed, transmitted and stored via the Internet.
1611	1611	1583 “Digital interactive media”, products or platforms that: (i) are intended for commercial
1612	1612	1584production, use or distribution; (ii) contain at least 2 of the following types of data: text, sound,
1613	1613	1585fixed images, animated images, video, video effects or 3D geometry; and (iii) are digital,
1614	1614	1586interactive and media. Digital interactive media shall not include: (A) software development
1615	1615	1587designed and developed primarily for internal or operational purposes of the company; (B)
1616	1616	1588largely static Internet sites designed to provide information about a person, business, company or
1617	1617	1589firm; (C) products regulated under the applicable gambling law; or (D) obscene material or
1618	1618	1590performance or a game designed primarily for private, political, industrial, corporate or
1619	1619	1591institutional purposes.
1620	1620	1592 “Digital interactive media production company”, a company, including any subsidiaries,
1621	1621	1593engaged in the business of producing digital interactive media. A digital interactive media
1622	1622	1594production company shall not include any company which is more than 25 per cent owned,
1623	1623	1595affiliated or controlled, by any company or person that is in default on a loan made by the
1624	1624	1596commonwealth or a loan guaranteed by the commonwealth.
1625	1625	1597 “Digital interactive media production expense”, all expenditures that clearly and
1626	1626	1598demonstrably occurred in the commonwealth directly relating to digital interactive media
1627	1627	1599production to be used in the production of the end product under development, including, but not
1628	1628	1600limited to, testing software, source code development, patches, updates, sprites, 3-dimensional
1629	1629	1601models, engine development and other back-end programming activities, performance and 76 of 132
1630	1630	1602motion capture, audio production, tool development, original scoring, and level design; costs
1631	1631	1603associated with photography and sound synchronization, lighting and related services; live
1632	1632	1604operations, information technology support, data analysis and activities related to a community
1633	1633	1605of users; rental of facilities and equipment; purchase of prepackaged audio files, video files,
1634	1634	1606photographic files or libraries; purchase of licenses to use pre-recorded audio files, video or
1635	1635	1607photographic files; development costs associated with producing audio files and video files;
1636	1636	1608provided, that digital interactive media production expenses shall include all professionals whose
1637	1637	1609work is directly related to the digital interactive media, including accountants and lawyers.
1638	1638	1610Digital interactive media production expenses shall not include: (i) expenditures for or related to
1639	1639	1611marketing, promotion and distribution; (ii) administrative, payroll and management services
1640	1640	1612which are not directly related to digital interactive media management or production; (iii)
1641	1641	1613amounts that are later reimbursed by the commonwealth, (iv) costs related to the transfer of tax
1642	1642	1614credits; and (v) amounts that are paid to persons or entities as a result of their participation in
1643	1643	1615profits from the exploitation of the production.
1644	1644	1616 “Interactive”, a digital media system for inputting, processing, transmitting or storing
1645	1645	1617information or data in which users of the system are able to respond to the digital media system
1646	1646	1618by inputting, transmitting, processing or storing information or data in response to the
1647	1647	1619information or data provided to them through the digital media system. Digital media system
1648	1648	1620shall include communications delivered via electronic energy where the information stored,
1649	1649	1621transmitted or received is in digital form.
1650	1650	1622 “Media”, communication tools used to store, transmit, distribute and deliver information
1651	1651	1623and data, including methods and mechanisms for information distribution through distributed 77 of 132
1652	1652	1624networks, such as the Internet, and through physical media including compact disc, CD-ROM,
1653	1653	1625various types of DVD and other removable storage drives and devices.
1654	1654	1626 (2) A taxpayer engaged in the making of digital interactive media shall be allowed a
1655	1655	1627credit against the taxes imposed by this chapter for the employment of persons within the
1656	1656	1628commonwealth in connection with the production of digital interactive media in the
1657	1657	1629commonwealth within any consecutive 12-month period. The credit shall be equal to an amount
1658	1658	1630not more than 25 per cent of the total aggregate payroll paid by a digital interactive media
1659	1659	1631production company that constitutes Massachusetts source income, when total digital interactive
1660	1660	1632media production expenses incurred in the commonwealth equal or exceed $50,000 during the
1661	1661	1633taxable year. For purposes of this subsection, the term “total aggregate payroll” shall not include
1662	1662	1634the salary of any employee whose salary is equal to or greater than $1,000,000.
1663	1663	1635 (3) A taxpayer shall be allowed an additional credit against the taxes imposed by this
1664	1664	1636chapter equal to 25 per cent of all digital interactive media production expenses, not including
1665	1665	1637the payroll expenses used to claim a credit pursuant to paragraph (2), where the production takes
1666	1666	1638place in a gateway municipality.
1667	1667	1639 (4) The tax credit shall be taken against the taxes imposed under this chapter and shall, at
1668	1668	1640the election of the taxpayer, be refundable to the extent provided for in section 3N of chapter
1669	1669	164123A. Any amount of the tax credit that exceeds the tax due for a taxable year may be carried
1670	1670	1642forward by the taxpayer to any of the 5 subsequent taxable years.
1671	1671	1643 (5)(1) All or any portion of tax credits issued in accordance with this subsection may be
1672	1672	1644transferred, sold or assigned to other taxpayers with tax liabilities under this chapter or chapter
1673	1673	164563. Any tax credit that is transferred, sold or assigned and taken against taxes imposed by this 78 of 132
1674	1674	1646chapter or said chapter 63 shall not be refundable. Any amount of the tax credit that exceeds the
1675	1675	1647tax due for a taxable year may be carried forward by the transferee, buyer or assignee to any of
1676	1676	1648the 5 subsequent taxable years from which a certificate is initially issued by the department of
1677	1677	1649revenue.
1678	1678	1650 (2) An owner or transferee desiring to make a transfer, sale or assignment shall submit to
1679	1679	1651the commissioner a statement which describes the amount of tax credit for which the transfer,
1680	1680	1652sale or assignment of tax credit is eligible. The owner or transferee shall provide to the
1681	1681	1653commissioner information as the commissioner may require for the proper allocation of the
1682	1682	1654credit. The commissioner shall provide to the taxpayer a certificate of eligibility to transfer, sell
1683	1683	1655or assign the tax credits. The commissioner shall not issue a certificate to a taxpayer that has an
1684	1684	1656outstanding tax obligation with the commonwealth in connection with any digital interactive
1685	1685	1657media for any prior taxable year. A tax credit shall not be transferred, sold or assigned without a
1686	1686	1658certificate.
1687	1687	1659 (6) The commissioner, in consultation with the Massachusetts office of business
1688	1688	1660development, shall promulgate regulations necessary for the administration of this subsection.
1689	1689	1661 SECTION 104. Subsection (a) of section 31M of chapter 63 of the General Laws, as so
1690	1690	1662appearing, is hereby amended by striking out the definition of “Life sciences” and inserting in
1691	1691	1663place thereof the following definition:-
1692	1692	1664 “Life sciences”, advanced and applied sciences that expand the understanding of human
1693	1693	1665physiology and have the potential to lead to medical advances or therapeutic applications,
1694	1694	1666including, but not limited to, agricultural biotechnology, biogenerics, bioinformatics, biomedical
1695	1695	1667engineering, biopharmaceuticals, biotechnology, biosecurity, life sciences related artificial 79 of 132
1696	1696	1668intelligence, chemical synthesis, chemistry technology, diagnostics, genomics, image analysis,
1697	1697	1669marine biology, marine technology, medical technology, medical devices, nanotechnology,
1698	1698	1670natural product pharmaceuticals, proteomics, regenerative and preventative medicine, RNA
1699	1699	1671interference, stem cell research and veterinary science.
1700	1700	1672 SECTION 105. Subsection (j) of section 38M of said chapter 63, as so appearing, is
1701	1701	1673hereby amended by striking out, in lines 120 to 121, the words “and (ii) equipment for the
1702	1702	1674federal National Aeronautics and Space Administration”, and inserting in place thereof the
1703	1703	1675following words:-
1704	1704	1676 (ii) equipment for the federal National Aeronautics and Space Administration; and (iii)
1705	1705	1677medical countermeasures, including, but not limited to: (A) medicines and medical supplies that
1706	1706	1678can be used to diagnose, prevent or treat diseases related to chemical, biological, radiological or
1707	1707	1679nuclear threats; (B) biologic products, vaccines, blood products and antibodies; and (C)
1708	1708	1680antimicrobial or antiviral drugs, diagnostic tests to identify threat agents and personal protective
1709	1709	1681equipment.
1710	1710	1682 SECTION 106. Paragraph (1) of subsection (k) of said section 38M of said chapter 63, as
1711	1711	1683so appearing, is hereby amended by striking out the definition of “Life sciences” and inserting in
1712	1712	1684place thereof the following 3 definitions:-
1713	1713	1685 “Climatetech”, as defined in section 1 of chapter 23J.
1714	1714	1686 “Climatetech company”, as defined in section 1 of chapter 23J.
1715	1715	1687 “Life sciences”, advanced and applied sciences that expand the understanding of human
1716	1716	1688physiology and have the potential to lead to medical advances or therapeutic applications, 80 of 132
1717	1717	1689including, but not limited to, agricultural biotechnology, biogenerics, bioinformatics, biomedical
1718	1718	1690engineering, biopharmaceuticals, biotechnology, biosecurity, life sciences related artificial
1719	1719	1691intelligence, chemical synthesis, chemistry technology, diagnostics, genomics, image analysis,
1720	1720	1692marine biology, marine technology, medical technology, medical devices, nanotechnology,
1721	1721	1693natural product pharmaceuticals, proteomics, regenerative and preventative medicine, RNA
1722	1722	1694interference, stem cell research and veterinary science.
1723	1723	1695 SECTION 107. Said paragraph (1) of said subsection (k) of said section 38M of said
1724	1724	1696chapter 63, as so appearing, is hereby further amended by striking out the definition of
1725	1725	1697“Taxpayer” and inserting in place thereof the following definition:-
1726	1726	1698 “Taxpayer”, a person, certified life sciences company or certified climatetech company
1727	1727	1699subject to the taxes imposed by this chapter or chapters 62, 64H or 64I.
1728	1728	1700 SECTION 108. Paragraph (2) of said subsection (k) of said section 38M of said chapter
1729	1729	170163, as so appearing, is hereby amended by inserting after the figure “23I”, in line 144, the
1730	1730	1702following words:- or the climatetech tax incentive program established in subsection (d) of
1731	1731	1703section 16 of chapter 23J.
1732	1732	1704 SECTION 109. Section 38N of said chapter 63, as amended by section 229 of chapter 7
1733	1733	1705of the acts of 2023, is hereby further amended by striking out subsection (a) and inserting in
1734	1734	1706place thereof the following subsection:-
1735	1735	1707 (a) As used in this section, “Certified project”, “EDIP contract”, “Proportion of
1736	1736	1708compliance” and “Refundable credit” shall have the same meanings as ascribed to them in
1737	1737	1709section 3A of chapter 23A. 81 of 132
1738	1738	1710 SECTION 110. Said section 38N of said chapter 63 is hereby further amended by striking
1739	1739	1711out, in lines 7 to 10, inclusive, as appearing in the 2022 Official Edition, the words “, up to an
1740	1740	1712amount equal to 50 per cent of the liability in a taxable year; provided, however, that the 50 per
1741	1741	1713cent limitation shall not apply where the credit is refundable under subsection (d)”.
1742	1742	1714 SECTION 111. Said section 38N of said chapter 63 is hereby further amended by striking
1743	1743	1715out, in lines 13 to 17, inclusive, as so appearing, the words “; provided, however, that a credit
1744	1744	1716awarded in connection with a certified project that will retain permanent full-time employees in a
1745	1745	1717gateway municipality without creating a net increase in permanent full-time employees shall not
1746	1746	1718exceed $5,000 per retained employee”.
1747	1747	1719 SECTION 112. Said section 38N of said chapter 63 is hereby further amended by striking
1748	1748	1720out, in line 27, as so appearing, the word “or”, the second time it appears, and inserting in place
1749	1749	1721thereof the following word:- of.
1750	1750	1722 SECTION 113. Said section 38N of said chapter 63 is hereby further amended by striking
1751	1751	1723out, in line 29, as so appearing, the word “or”, the second time it appears, and inserting in place
1752	1752	1724thereof the following word:- of.
1753	1753	1725 SECTION 114. The second paragraph of said subsection (c) of said section 38N of said
1754	1754	1726chapter 63, as so appearing, is hereby further amended by adding the following sentence:-
1755	1755	1727Notwithstanding section 21 of chapter 62C, the department of revenue shall provide the EACC
1756	1756	1728with documentation confirming credits claimed under this section by a corporation subject to tax
1757	1757	1729under this chapter that is the controlling business of a certified project or an affiliate of a
1758	1758	1730controlling business. 82 of 132
1759	1759	1731 SECTION 115. Said section 38N of said chapter 63 is hereby further amended by striking
1760	1760	1732out, in line 46, as so appearing, the words “31A or”.
1761	1761	1733 SECTION 116. Subsection (i) of said section 38N of said chapter 63, as so appearing, is
1762	1762	1734hereby amended by striking out the last sentence and inserting in place thereof the following
1763	1763	1735sentence:- The amount of credits subject to recapture shall be equal to the corporation’s
1764	1764	1736proportion of compliance, as determined by the EACC as part of its revocation process and
1765	1765	1737reported to the corporation and the department of revenue at the time certification is revoked.
1766	1766	1738 SECTION 117. Subsection (a) of section 38U of said chapter 63, as so appearing, is
1767	1767	1739hereby amended by striking out the definition of “Life sciences” and inserting in place thereof
1768	1768	1740the following definition:-
1769	1769	1741 “Life sciences”, advanced and applied sciences that expand the understanding of human
1770	1770	1742physiology and have the potential to lead to medical advances or therapeutic applications,
1771	1771	1743including, but not limited to, agricultural biotechnology, biogenerics, bioinformatics, biomedical
1772	1772	1744engineering, biopharmaceuticals, biotechnology, biosecurity, life sciences related artificial
1773	1773	1745intelligence, chemical synthesis, chemistry technology, diagnostics, genomics, image analysis,
1774	1774	1746marine biology, marine technology, medical technology, medical devices, nanotechnology,
1775	1775	1747natural product pharmaceuticals, proteomics, regenerative and preventative medicine, RNA
1776	1776	1748interference, stem cell research and veterinary science.
1777	1777	1749 SECTION 118. Said chapter 63 is hereby further amended by inserting after section
1778	1778	175038NN the following 6 sections:-
1779	1779	1751 Section 38OO. (a) As used in this section, the following words shall, unless the context
1780	1780	1752clearly requires otherwise, have the following meanings: 83 of 132
1781	1781	1753 “Advertising and public relations expenditure”, a cost incurred within the
1782	1782	1754commonwealth by an eligible theater production for goods or services related to the marketing,
1783	1783	1755public relations, creation and placement of print, electronic, television, billboards or other forms
1784	1784	1756of advertising to promote the eligible theater production.
1785	1785	1757 “Eligible theater production”, a live stage musical, dance or theatrical production or tour
1786	1786	1758being presented in a qualified production facility that is either: (a) a pre-Broadway
1787	1787	1759production; (b) a pre-off Broadway production; or (c) a national tour launch.
1788	1788	1760 “Eligible theater production certificate”, a certificate issued by the office, in
1789	1789	1761consultation with the commissioner, certifying that a production is an eligible theater production
1790	1790	1762that meets the rules or regulations of the office, and that it has been awarded a tax credit in a
1791	1791	1763specified amount, pursuant to section 3M of chapter 23A.
1792	1792	1764 “National tour launch”, a live stage production that, in its original or adaptive version, is
1793	1793	1765performed in a qualified production facility and opens its national tour in the commonwealth.
1794	1794	1766 “Office”, the Massachusetts office of business development established in section 1 of
1795	1795	1767chapter 23A, or any constituent office thereof.
1796	1796	1768 “Payroll”, all salaries, wages, fees and other compensation from sources within the
1797	1797	1769commonwealth, including, but not limited to, taxes, benefits and any other consideration
1798	1798	1770incurred or paid to talent and non-talent employees of the applicant for services rendered within
1799	1799	1771the commonwealth to and on behalf of an eligible theater production; provided, that the payroll
1800	1800	1772expenditure shall be incurred or paid by the applicant for services related to any portion of an
1801	1801	1773eligible theater production from its pre-production stages, including, but not limited to: (i) the
1802	1802	1774writing of the script, (ii) casting, (iii) hiring of service providers, (iv) purchases from vendors, 84 of 132
1803	1803	1775(v) marketing, (vi) advertising, (vii) public relations, (viii) load in, (ix) rehearsals, (x)
1804	1804	1776performances, (xi) other eligible theater production related activities, and (xii) load out; and
1805	1805	1777provided further, that the payroll expenditure shall be directly attributable to the eligible theater
1806	1806	1778production and shall be limited to the first $100,000 of wages incurred or paid to each employee
1807	1807	1779of an eligible theater production in each tax year.
1808	1808	1780 “Pre-Broadway production”, a live stage production that, in its original or
1809	1809	1781adaptive version, is performed in a qualified production facility having a presentation scheduled
1810	1810	1782for the city of New York’s Broadway theater district within 24 months after its presentation in
1811	1811	1783the  commonwealth.
1812	1812	1784 “Pre-off Broadway production”, a live stage production that, in its original or adaptive
1813	1813	1785version, is performed in a qualified production facility having a presentation scheduled for the
1814	1814	1786city of New York’s off-Broadway theater district within 24 months after its presentation in the
1815	1815	1787commonwealth.
1816	1816	1788 “Production and performance expenditures”, a contemporaneous exchange of cash or
1817	1817	1789cash equivalent for goods or services related to development, production, performance or
1818	1818	1790operating expenditures incurred in the commonwealth for a qualified theater production,
1819	1819	1791including, but not limited to, expenditures for design, construction and operation, including
1820	1820	1792sets, special and visual effects, costumes, wardrobes, make-up, accessories, costs associated
1821	1821	1793with sound, lighting, staging, advertising and public relations expenditures, facility expenses,
1822	1822	1794rentals, per diems, accommodations and other related costs.
1823	1823	1795 “Qualified production facility”, a facility located in the commonwealth in which
1824	1824	1796live theater productions are, or are intended to be, exclusively presented that contains at least 1 85 of 132
1825	1825	1797stage, a seating capacity of not less than 175 seats, dressing rooms, storage areas and other
1826	1826	1798ancillary amenities necessary for the eligible theater production.
1827	1827	1799 “Transportation expenditures”, expenses incurred in the commonwealth for the
1828	1828	1800packaging, crating and transportation both to the commonwealth for use in a qualified theater
1829	1829	1801production of  sets, costumes or other tangible property constructed or manufactured outside the
1830	1830	1802commonwealth, or from the  commonwealth after use in a qualified theater production of sets,
1831	1831	1803costumes or other tangible property constructed or manufactured in the commonwealth and the
1832	1832	1804transportation of the cast and crew to and from the commonwealth; provided, that “transportation
1833	1833	1805expenditures” shall include any portion performed in the commonwealth of the packaging,
1834	1834	1806crating and transporting of property and equipment used for special and visual effects, sound,
1835	1835	1807lighting and staging, costumes, wardrobes, make-up and related accessories and materials and
1836	1836	1808any other performance or production-related property and equipment.
1837	1837	1809 (b) Any taxpayer that has been awarded an eligible theater production certificate and has
1838	1838	1810completed a cost accounting pursuant to subsection (c) of section 3M of chapter 23A shall
1839	1839	1811be allowed a tax credit against taxes imposed by this chapter. The credit shall not
1840	1840	1812exceed $5,000,000 and shall be equal to: (i) 35 per cent of the total in-state payroll costs; (ii) 25
1841	1841	1813per cent of the production and performance expenditures; and (iii) 25 per cent of
1842	1842	1814transportation expenditures. Additionally, the credit shall not exceed the amount of credit
1843	1843	1815specified in the eligible theater production certificate.
1844	1844	1816 (c) The tax credit shall be allowed against the tax for the taxable period in which the
1845	1845	1817credit is issued and any amount of the tax credit that exceeds the tax due for a taxable year
1846	1846	1818may be carried forward for not more than 5 succeeding tax years. 86 of 132
1847	1847	1819 (d) If a taxpayer has not claimed the tax credits in whole or part, a taxpayer eligible
1848	1848	1820for the tax credits may assign, transfer or convey the tax credits, in whole or in part, by sale or
1849	1849	1821otherwise to any individual or entity and such assignee of the tax credits that have not
1850	1850	1822claimed the tax credits, in whole or in part, may assign, transfer or convey the tax credits, in
1851	1851	1823whole or in part, by sale or otherwise to any individual or entity. The assignee of the tax credits
1852	1852	1824may use acquired credits to offset up to 100 per cent of the tax liabilities otherwise imposed
1853	1853	1825pursuant to this chapter. The assignee may apply the tax credits against taxes imposed on the
1854	1854	1826assignee for not more than 5 succeeding tax years from the date an eligible theater production
1855	1855	1827certificate is first issued by the office. The assignor shall perfect the transfer by notifying the
1856	1856	1828commissioner, in writing, within 30 calendar days following the effective date of the transfer and
1857	1857	1829shall provide any information as may be required by the commissioner to administer and carry
1858	1858	1830out this section.
1859	1859	1831 (e) Credits allowed to corporations that are included in a combined group within
1860	1860	1832the meaning of section 32B may be shared with other corporations within such group that are
1861	1861	1833also doing business in the commonwealth, to the extent those corporations are engaged in a
1862	1862	1834unitary business.
1863	1863	1835 (f) Credits allowed to a company that is an S corporation, as defined in section 1361 of
1864	1864	1836the Code, partnership or a limited liability company that is taxed as a partnership shall be
1865	1865	1837passed through respectively to persons designated as partners, members or owners of such
1866	1866	1838companies on a pro rata basis or pursuant to an executed agreement among such persons
1867	1867	1839designated as S corporation shareholders, partners or members documenting an alternate
1868	1868	1840distribution method without regard to their sharing of other tax or economic attributes of such
1869	1869	1841entity. 87 of 132
1870	1870	1842 (g) The commissioner shall promulgate such rules and regulations necessary for
1871	1871	1843the administration of this section.
1872	1872	1844 Section 38PP. (a) As used in this section, the following words shall, unless the context
1873	1873	1845clearly requires otherwise, have the following meanings:
1874	1874	1846 “Capital investment”, expenses incurred for the site preparation and construction, repair,
1875	1875	1847renovation, improvement or equipping of a building, structure, facility or other improvements to
1876	1876	1848real property, including, but not limited to, site-related utility and transportation infrastructure
1877	1877	1849improvements.
1878	1878	1850 “Center”, the Massachusetts clean energy technology center established in section 2 of
1879	1879	1851chapter 23J.
1880	1880	1852 “Certified climatetech company”, a climatetech company, as defined in section 1 of
1881	1881	1853chapter 23J.
1882	1882	1854 “Climatetech facility”, any building, complex of buildings or structural components of
1883	1883	1855buildings, including access infrastructure, and all machinery and equipment used in the research,
1884	1884	1856manufacturing, assembly, development, provision, or administration of goods or services in the
1885	1885	1857climatetech sector.
1886	1886	1858 “Owner”, a taxpayer subject to tax under this chapter that: (i) is a corporation that holds
1887	1887	1859title to a climatetech facility; or (ii) ground leases the land underlying a climatetech facility for at
1888	1888	1860least 50 years.
1889	1889	1861 “Tenant”, a taxpayer subject to tax under this chapter that is a lessee in climatetech
1890	1890	1862facility. 88 of 132
1891	1891	1863 (b) An owner or tenant, to the extent authorized by the climatetech tax incentive program
1892	1892	1864established in section 16 of chapter 23J, may be allowed a refundable credit against the taxes
1893	1893	1865imposed under this chapter, in an amount up to 50 per cent of the owner’s total capital
1894	1894	1866investment in a climatetech facility. The total amount of tax credit awarded pursuant to this
1895	1895	1867section shall be distributed in equal parts over the 5 taxable years that correspond to the period in
1896	1896	1868which the owner or tenant is certified pursuant to said section 16 of said chapter 23J.
1897	1897	1869 (c) An owner shall be eligible for a tax credit authorized under this section if the owner
1898	1898	1870demonstrates to the center that: (i) the owner is a certified climatetech company; (ii) the owner’s
1899	1899	1871total capital investment in the climatetech facility equals not less than $5,000,000; and (iii) the
1900	1900	1872climatetech facility shall employ not less than 50 new full-time employees by the fifth year of the
1901	1901	1873owner’s certification period under section 16 of chapter 23J. Upon verification, the center shall
1902	1902	1874provide this information to the department of revenue for the purpose of administering the credit.
1903	1903	1875 (d) A tenant shall be eligible for a tax credit authorized pursuant to this section if the
1904	1904	1876tenant demonstrates to the center that: (i) the tenant is a certified climatetech company; (ii) the
1905	1905	1877owner has made a total capital investment in the facility that is not less than $5,000,000; (iii) the
1906	1906	1878tenant occupies a leased area of the climatetech facility that represents not less than 25 per cent
1907	1907	1879of the total leasable square footage of the facility; and (iv) the tenant shall employ not less than
1908	1908	188013 full-time employees by the fifth year of the tenant’s certification period under section 16 of
1909	1909	1881chapter 23J. Upon verification, the center shall provide this information to the department of
1910	1910	1882revenue for the purpose of administering the credit. The amount of tax credits awarded under this
1911	1911	1883section to a tenant for a taxable year shall not exceed the tenant's total lease payments for
1912	1912	1884occupancy of the climatetech facility for the taxable year. 89 of 132
1913	1913	1885 (e) The department of revenue shall issue the refundable portion of the credit without
1914	1914	1886further appropriation and in accordance with the cumulative amount, including the current year
1915	1915	1887costs of incentives allowed in previous years, which shall not exceed $30,000,000 annually as set
1916	1916	1888forth in subsection (d) of section 16 of chapter 23J.
1917	1917	1889 (f) The department of revenue shall promulgate such rules and regulations as are
1918	1918	1890necessary to administer the credit established in this section.
1919	1919	1891 Section 38QQ. (a) For the purposes of this section, unless the context clearly requires
1920	1920	1892otherwise, the terms “qualified research expenses”, “base amount”, “qualified organization base
1921	1921	1893period amount”, “basic research” and any other terms affecting the calculation of the credit shall
1922	1922	1894have the same meanings as under section 41(e)(1)(A) of the Internal Revenue Code as amended
1923	1923	1895and in effect on August 12, 1991.
1924	1924	1896 (b)(1) A taxpayer may, to the extent authorized pursuant to the climatetech tax incentive
1925	1925	1897program established by section 16 of chapter 23J, be allowed a credit against its excise due under
1926	1926	1898this chapter equal to the sum of 10 per cent of the excess, if any, of the qualified research
1927	1927	1899expenses for the taxable year, over the base amount, and 15 per cent of the basic research
1928	1928	1900payments determined pursuant to section 41(e)(1)(A) of said Code.
1929	1929	1901 (2) In determining the amount of the credit allowable under this section, the
1930	1930	1902commissioner may aggregate the activities of all corporations that are members of a controlled
1931	1931	1903group of corporations, as defined in section 41(f)(1)(A) of said Code, and may aggregate the
1932	1932	1904activities of all entities, whether or not incorporated, that are under common control, as defined
1933	1933	1905in section 41(f)(1)(B) of said Code. 90 of 132
1934	1934	1906 (c) For a qualified climatetech company, research and development costs, within the
1935	1935	1907meaning of section 41 of the Code, shall include, those qualified research expenditures that are
1936	1936	1908performed both inside and outside of the commonwealth.
1937	1937	1909 (d) For purposes of section 30, the deduction from gross income that may be taken with
1938	1938	1910respect to any expenditures qualifying for a credit under said section 41 of said Code shall be
1939	1939	1911based upon its cost less the credit allowable under this section; provided, however, that section
1940	1940	1912280C(c) of the Code shall not apply.
1941	1941	1913 (e) The credit allowed hereunder for any taxable year shall not reduce the excise to less
1942	1942	1914than the amount due under subsection (b) of section 32, subsection (b) of section 39, section 67
1943	1943	1915or under any other general or special law.
1944	1944	1916 (f) The credit allowed under this section shall be limited to 100 per cent of a
1945	1945	1917corporation’s first $25,000 of excise, as determined before the allowance of any credits, plus 75
1946	1946	1918per cent of the corporation’s excise, as so determined in excess of $25,000. The commissioner of
1947	1947	1919revenue shall promulgate regulations similar to those authorized under section 38(c)(2)(B) of the
1948	1948	1920Code for purposes of apportioning the $25,000 amount among members of a controlled group.
1949	1949	1921Nothing in this section shall alter section 32C, as it affects other credits under this chapter.
1950	1950	1922 (g) If a corporation files a combined return of income under section 32B, a credit
1951	1951	1923generated by an individual member corporation under this section shall first be applied against
1952	1952	1924the excise attributable to that company under sections 32 or 39, subject to the limitations of
1953	1953	1925subsections (d) and (e). A member corporation with an excess research and development credit
1954	1954	1926may apply its excess credit against the excise of another group member if such other member
1955	1955	1927corporation may use additional credits under the limitations of subsections (e) and (f). Unused, 91 of 132
1956	1956	1928unexpired credits generated by a member corporation shall be carried over from year to year by
1957	1957	1929the individual corporation that generated the credit and shall not be refundable. Nothing in this
1958	1958	1930section shall alter subsection (h) of section 31A.
1959	1959	1931 (h) A corporation entitled to a credit under this section for any taxable year may carry
1960	1960	1932over and apply to its excise for any of the next succeeding 15 taxable years that portion, as
1961	1961	1933reduced from year to year, of its credit which exceeds its excise for the taxable year. A
1962	1962	1934corporation may carry over and apply to its excise for any subsequent taxable year that portion,
1963	1963	1935as reduced from year to year, of those credits which were not allowed by subsection (g).
1964	1964	1936 (i) The commissioner of revenue shall promulgate regulations necessary to carry out this
1965	1965	1937section.
1966	1966	1938 Section 38RR. (a) A taxpayer, to the extent authorized by the climatetech tax incentive
1967	1967	1939program established in subsection (d) of section 16 of chapter 23J, may be allowed a refundable
1968	1968	1940jobs credit against the tax liability imposed under this chapter in an amount determined by the
1969	1969	1941Massachusetts clean energy technology center established in section 2 of said chapter 23J, in
1970	1970	1942consultation with the department of revenue.
1971	1971	1943 (b) A taxpayer taking a credit under this section shall commit to the creation of not less
1972	1972	1944than 5 net new permanent full-time employees in the commonwealth.
1973	1973	1945 (c) A credit allowed under this section shall reduce the liability of the taxpayer under this
1974	1974	1946chapter for the taxable year. If a credit claimed under this section by a taxpayer exceeds the
1975	1975	1947taxpayer’s liability as otherwise determined under this chapter for the taxable year, 90 per cent of
1976	1976	1948such excess credit, to the extent authorized by the climatetech tax incentive program, shall be 92 of 132
1977	1977	1949refundable to the taxpayer. Excess credit amounts shall not be carried forward to other taxable
1978	1978	1950years.
1979	1979	1951 (d) The department of revenue shall issue the refundable portion of the jobs credit
1980	1980	1952without further appropriation and in accordance with the cumulative amount, including the
1981	1981	1953current year costs of incentives allowed in previous years, which shall not exceed $30,000,000
1982	1982	1954annually as set forth in subsection (d) of section 16 of chapter 23J.
1983	1983	1955 Section 38SS. (a) A business corporation engaged in business in the commonwealth may
1984	1984	1956be allowed a credit each taxable year against the liability imposed by this chapter in an amount
1985	1985	1957equal to $5,000 or 50 per cent of the wages paid to each net-new qualified intern employed in the
1986	1986	1958taxable year, whichever is less. If a credit allowed pursuant to this section exceeds the tax
1987	1987	1959otherwise due under this chapter, 100 per cent of the balance of such credit may, at the option of
1988	1988	1960the taxpayer, be refunded to the taxpayer.
1989	1989	1961 (b) For an employer to be eligible for a credit under this section: (i) the intern shall be
1990	1990	1962enrolled in or a recent graduate of a public or private institution of higher education located in
1991	1991	1963the commonwealth; (ii) the intern shall have been employed as a qualified intern by the employer
1992	1992	1964for at least 12 weeks in the taxable year for which the credit is claimed; and (iii) the employer
1993	1993	1965shall demonstrate that the total number of interns employed in the taxable year exceeds the
1994	1994	1966average number of interns employed by the taxpayer per year over the previous 3 years. An
1995	1995	1967intern shall not be qualified if the intern is participating in another internship or apprenticeship
1996	1996	1968program for which an employer has claimed a credit in the taxable year under this chapter or
1997	1997	1969subsection (hh) of section 6 of chapter 62. 93 of 132
1998	1998	1970 (c) The total cumulative value of the credits authorized pursuant to this section and
1999	1999	1971subsection (hh) of section 6 of chapter 62 shall not exceed $10,000,000 annually. An employer
2000	2000	1972shall not claim more than $100,000 in credits under this section for any taxable year. A credit
2001	2001	1973allowed under this section shall not be transferable.
2002	2002	1974 (d) The executive office of economic development, in consultation with the
2003	2003	1975commissioner, shall authorize, administer and determine eligibility for the tax credit pursuant to
2004	2004	1976this section and subsection (hh) of section 6 chapter 62 and shall allocate the credit in accordance
2005	2005	1977with the standards and requirements set forth in regulations promulgated pursuant to this section.
2006	2006	1978The secretary of economic development, in consultation with the commissioner, shall
2007	2007	1979promulgate regulations establishing an application process for the credit.
2008	2008	1980 (e) The secretary of economic development shall annually file a report with the house and
2009	2009	1981senate committees on ways and means, the joint committee on economic development and
2010	2010	1982emerging technologies and the joint committee on labor and workforce development identifying
2011	2011	1983the following: (i) total amount of tax credits claimed pursuant to this section and subsection (hh)
2012	2012	1984of section 6 of chapter 62; (ii) the number of participating interns; and (iii) the number of
2013	2013	1985participating employers. In the fourth submission of said annual report, the secretary of
2014	2014	1986economic development shall provide an assessment of the effectiveness of the credit offered
2015	2015	1987under this section and subsection (hh) of section 6 of chapter 62 in achieving the goal of
2016	2016	1988retaining graduating talent in the commonwealth. Notwithstanding section 21 of chapter 62C, the
2017	2017	1989department of revenue may provide to the secretary of economic development de-identified,
2018	2018	1990statistical tax return information related to the tax filings of former participating interns for the 5
2019	2019	1991tax years beginning after the conclusion of the internship to evaluate whether former interns are 94 of 132
2020	2020	1992employed and domiciled in the commonwealth after the internship; provided, that such
2021	2021	1993information shall be shared in a manner that prevents the identification of particular tax returns.
2022	2022	1994 Section 38TT. (a) As used in this section, the following words shall, unless the context
2023	2023	1995clearly requires otherwise, have the following meanings:
2024	2024	1996 “Digital”, a system that uses discrete, or discontinuous, values ordinarily symbolized
2025	2025	1997numerically to represent information for input, processing, transmission and storage. A digital
2026	2026	1998system shall be contrasted with an analog system, which uses a continuous range of values to
2027	2027	1999represent information. The term “digital” shall include, but shall not be limited to, information
2028	2028	2000input, processed, transmitted and stored via the Internet.
2029	2029	2001 “Digital interactive media”, products or platforms that: (i) are intended for commercial
2030	2030	2002production, use or distribution; (ii) contain at least 2 of the following types of data: text, sound,
2031	2031	2003fixed images, animated images, video, video effects or 3D geometry; and (iii) are digital,
2032	2032	2004interactive and media. Digital interactive media shall not include: (A) software development
2033	2033	2005designed and developed primarily for internal or operational purposes of the company; (B)
2034	2034	2006largely static Internet sites designed to provide information about a person, business, company or
2035	2035	2007firm; (C) products regulated under the applicable gambling law; or (D) obscene material or
2036	2036	2008performance or a game designed primarily for private, political, industrial, corporate or
2037	2037	2009institutional purposes.
2038	2038	2010 “Digital interactive media production company”, a company, including any subsidiaries,
2039	2039	2011engaged in the business of producing digital interactive media. A digital interactive media
2040	2040	2012production company shall not include any company which is more than 25 per cent owned, 95 of 132
2041	2041	2013affiliated or controlled, by any company or person that is in default on a loan made by the
2042	2042	2014commonwealth or a loan guaranteed by the commonwealth.
2043	2043	2015 “Digital interactive media production expense”, all expenditures that clearly and
2044	2044	2016demonstrably occurred in the commonwealth directly relating to digital interactive media
2045	2045	2017production to be used in the production of the end product under development, including, but not
2046	2046	2018limited to, testing software, source code development, patches, updates, sprites, 3-dimensional
2047	2047	2019models, engine development and other back-end programming activities, performance and
2048	2048	2020motion capture, audio production, tool development, original scoring, and level design; costs
2049	2049	2021associated with photography and sound synchronization, lighting and related services; live
2050	2050	2022operations, information technology support, data analysis and activities related to a community
2051	2051	2023of users; rental of facilities and equipment; purchase of prepackaged audio files, video files,
2052	2052	2024photographic, or libraries; purchase of licenses to use pre-recorded audio files, video, or
2053	2053	2025photographic files; development costs associated with producing audio files and video files;
2054	2054	2026provided, that digital interactive media production expenses shall include all professionals whose
2055	2055	2027work is directly related to the digital interactive media, including accountants and lawyers.
2056	2056	2028Digital interactive media production expenses shall not include: (i) expenditures for or related to
2057	2057	2029marketing, promotion and distribution; (ii) administrative, payroll and management services
2058	2058	2030which are not directly related to digital interactive media management or production; (iii)
2059	2059	2031amounts that are later reimbursed by the commonwealth, (iv) costs related to the transfer of tax
2060	2060	2032credits; and (v) amounts that are paid to persons or entities as a result of their participation in
2061	2061	2033profits from the exploitation of the production.
2062	2062	2034 “Interactive”, a digital media system for inputting, processing, transmitting or storing
2063	2063	2035information or data in which users of the system are able to respond to the digital media system 96 of 132
2064	2064	2036by inputting, transmitting, processing or storing information or data in response to the
2065	2065	2037information or data provided to them through the digital media system. Digital media system
2066	2066	2038shall include communications delivered via electronic energy where the information stored,
2067	2067	2039transmitted or received is in digital form.
2068	2068	2040 “Media”, communication tools used to store, transmit, distribute and deliver information
2069	2069	2041and data, including methods and mechanisms for information distribution through, distributed
2070	2070	2042networks, such as the Internet, and through physical media including compact disc, CD-ROM,
2071	2071	2043various types of DVD and other removable storage drives and devices.
2072	2072	2044 (b) A taxpayer engaged in the making of digital interactive media shall be allowed a
2073	2073	2045credit against the taxes imposed by this chapter for the employment of persons within the
2074	2074	2046commonwealth in connection with the production of digital interactive media in the
2075	2075	2047commonwealth within any consecutive 12-month period. The credit shall be equal to an amount
2076	2076	2048not more than 25 per cent of the total aggregate payroll paid by a digital interactive media
2077	2077	2049production company that constitutes Massachusetts source income, when total digital interactive
2078	2078	2050media production expenses incurred in the commonwealth equal or exceed $50,000 during the
2079	2079	2051taxable year. For purposes of this subsection, the term “total aggregate payroll” shall not include
2080	2080	2052the salary of any employee whose salary is equal to or greater than $1,000,000.
2081	2081	2053 (c) A taxpayer shall be allowed an additional credit against the taxes imposed by this
2082	2082	2054chapter equal to 25 per cent of all digital interactive media production expenses, not including
2083	2083	2055the payroll expenses used to claim a credit pursuant to subsection (b), where the production takes
2084	2084	2056place in a gateway municipality. 97 of 132
2085	2085	2057 (d) The tax credit shall be taken against the taxes imposed under this chapter and shall, at
2086	2086	2058the election of the taxpayer, be refundable to the extent provided for in section 3N of chapter
2087	2087	205923A. Any amount of the tax credit that exceeds the tax due for a taxable year may be carried
2088	2088	2060forward by the taxpayer to any of the 5 subsequent taxable years.
2089	2089	2061 (e)(1) All or any portion of tax credits issued in accordance with this subsection may be
2090	2090	2062transferred, sold or assigned to other taxpayers with tax liabilities under this chapter or chapter
2091	2091	206362. Any tax credit that is transferred, sold or assigned and taken against taxes imposed by this
2092	2092	2064chapter or said chapter 62 shall not be refundable. Any amount of the tax credit that exceeds the
2093	2093	2065tax due for a taxable year may be carried forward by the transferee, buyer or assignee to any of
2094	2094	2066the 5 subsequent taxable years from which a certificate is initially issued by the department of
2095	2095	2067revenue.
2096	2096	2068 (2) An owner or transferee desiring to make a transfer, sale or assignment shall submit to
2097	2097	2069the commissioner a statement which describes the amount of tax credit for which the transfer,
2098	2098	2070sale or assignment of tax credit is eligible. The owner or transferee shall provide to the
2099	2099	2071commissioner information as the commissioner may require for the proper allocation of the
2100	2100	2072credit. The commissioner shall provide to the taxpayer a certificate of eligibility to transfer, sell
2101	2101	2073or assign the tax credits. The commissioner shall not issue a certificate to a taxpayer that has an
2102	2102	2074outstanding tax obligation with the commonwealth in connection with any digital interactive
2103	2103	2075media for any prior taxable year. A tax credit shall not be transferred, sold or assigned without a
2104	2104	2076certificate.
2105	2105	2077 (f) The commissioner, in consultation with the Massachusetts office of business
2106	2106	2078development, shall promulgate regulations necessary for the administration of this section. 98 of 132
2107	2107	2079 SECTION 119. Section 42B of said chapter 63, as appearing in the 2022 Official Edition,
2108	2108	2080is hereby amended by striking out, in lines 50 and 51, the words “, a certified life sciences” and
2109	2109	2081inserting in place thereof the following words:- or the climatetech tax incentive program
2110	2110	2082established in section 16 of chapter 23J, a certified.
2111	2111	2083 SECTION 120. Section 6 of chapter 64H of the General Laws, as so appearing, is hereby
2112	2112	2084amended by adding the following 2 subsections:-
2113	2113	2085 (yy)(1) Sales of tangible personal property purchased for a certified climatetech
2114	2114	2086company, to the extent authorized pursuant to the climatetech tax incentive program established
2115	2115	2087in section 16 of chapter 23J, for use in connection with the construction, alteration, remodeling,
2116	2116	2088repair or remediation of research, development or manufacturing or other commercial facilities
2117	2117	2089used for the provisions of goods or services in the climatetech sector and utility support systems.
2118	2118	2090Only purchases made on or after the effective date of this paragraph shall be eligible for this
2119	2119	2091exemption.
2120	2120	2092 (2) As used in this subsection, the following words shall, unless the context clearly
2121	2121	2093requires otherwise, have the following meanings:
2122	2122	2094 “Climatetech”, as defined in section 1 of chapter 23J.
2123	2123	2095 “Climatetech company”, as defined in section 1 of chapter 23J.
2124	2124	2096 “Utility support systems”, all areas of utility support systems, including, but not limited
2125	2125	2097to: site, civil, mechanical, electrical and plumbing systems.
2126	2126	2098 (zz)(1) Sales of tangible personal property to a qualifying digital interactive media
2127	2127	2099company, as defined in subsection (ii) of section 6 of chapter 62, or to a digital interactive media, 99 of 132
2128	2128	2100as defined in said subsection (ii), student project at an accredited school, for the production
2129	2129	2101expenses related to a school digital interactive media project.
2130	2130	2102 (2) For the purposes of this paragraph, a qualifying digital interactive media production
2131	2131	2103company shall expend in the aggregate not less than $50,000 within the commonwealth in
2132	2132	2104connection with the production in the commonwealth within any consecutive 12-month period
2133	2133	2105and have the approval of the secretary of economic development and the commissioner.
2134	2134	2106 (3) Any digital interactive media production company that intends to produce all, or parts
2135	2135	2107of, a digital interactive media production in the commonwealth and qualify for the exemption
2136	2136	2108provided by this subsection shall provide an estimate of total expenditures to be made in the
2137	2137	2109commonwealth in connection with the production digital interactive media and shall designate a
2138	2138	2110member or representative of the digital interactive media production company as a primary
2139	2139	2111liaison with the commissioner for the purpose of facilitating the proper reporting of expenditures
2140	2140	2112and other information as required by the commissioner. The estimate of expenditures shall be
2141	2141	2113filed no sooner than the beginning of the tax year for the qualified digital interactive media
2142	2142	2114production company or within 90 days of the start of digital interactive media production
2143	2143	2115expenses and before the end of digital interactive media production expenses or within 1 year
2144	2144	2116after the end of tax year for the qualified digital interactive media production company claiming
2145	2145	2117the tax credit. Any qualifying digital interactive production company that has been approved,
2146	2146	2118which fails to expend $50,000 within a consecutive 12-month period shall be liable for the sales
2147	2147	2119taxes that would have been paid had the approval not been granted. The sales taxes shall be
2148	2148	2120considered due as of the date that taxable expenditures were made.
2149	2149	2121 (4) The commissioner shall promulgate rules for the implementation of this subsection. 100 of 132
2150	2150	2122 SECTION 121. Chapter 98 of the General Laws is hereby amended by adding the
2151	2151	2123following section:-
2152	2152	2124 Section 59. (a) For the purposes of this section, the following words shall, unless the
2153	2153	2125context clearly requires otherwise, have the following meanings:
2154	2154	2126 “Charging session”, an event starting when a customer of an EVSE initiates a purchase of
2155	2155	2127electric vehicle charging services from an EVSE and ends when either the EVSE or the customer
2156	2156	2128ends the continuous transfer of electric vehicle charging services to that customer’s electric
2157	2157	2129vehicle.
2158	2158	2130 “Commercial electric vehicle charging station”, an EVSE, or a group of EVSEs, at a
2159	2159	2131certain location where every EVSE within that group is owned and operated by the same person
2160	2160	2132or entity and which requires users to pay the EVSE owner a fee for electric vehicle charging
2161	2161	2133services.
2162	2162	2134 “Director”, the director of standards in the office of consumer affairs and business
2163	2163	2135regulation.
2164	2164	2136 “Division”, the division of standards in the office of consumer affairs and business
2165	2165	2137regulation.
2166	2166	2138 “Electric vehicle”, a battery electric vehicle that draws propulsion energy solely from an
2167	2167	2139on-board electrical energy storage device during operation that is charged from an external
2168	2168	2140source of electricity or a plug-in hybrid electric vehicle with an on-board electrical energy
2169	2169	2141storage device that can be recharged from an external source of electricity which also has the
2170	2170	2142capability to run on another fuel. 101 of 132
2171	2171	2143 “Electric vehicle charging services”, the transfer of electric energy from an electric
2172	2172	2144vehicle charging station to a battery or other storage device in an electric vehicle and billing
2173	2173	2145services, networking and operation and maintenance.
2174	2174	2146 “Electric vehicle supply equipment” or “EVSE”, a device or system designed and used
2175	2175	2147specifically to transfer electrical energy to an electric vehicle, either as charge transferred
2176	2176	2148through physical or wireless connection, by loading a fully charged battery, or by other means.
2177	2177	2149 “EVSE connector”, a cable and connector combination that carries electrical current from
2178	2178	2150a commercial electric vehicle charging station’s enclosure to the port of an electric vehicle.
2179	2179	2151 “EVSE owner”, any person owning, in whole or in part, a commercial electric vehicle
2180	2180	2152charging station in the commonwealth.
2181	2181	2153 “Network roaming”, the act of a member of 1 electric vehicle charging station billing
2182	2182	2154network using a charging station that is outside of the member’s billing network with the
2183	2183	2155member’s billing network account information.
2184	2184	2156 (b)(1) An EVSE owner shall register, on a form created by the division, a commercial
2185	2185	2157electric vehicle charging station with the division prior to offering electric vehicle charging
2186	2186	2158services to the public. The division shall set the length of the term of the registration by
2187	2187	2159regulation. An applicant for registration shall submit such registration in the manner determined
2188	2188	2160by the division along with the appropriate registration fee established pursuant to subsection (d).
2189	2189	2161 (2) No person shall operate a commercial electric vehicle charging station without first
2190	2190	2162registering the device with the division. An EVSE owner who owns more than 1 commercial
2191	2191	2163electric vehicle charging station in the commonwealth shall separately register each commercial 102 of 132
2192	2192	2164electric vehicle charging station. The registrant shall notify the division within 30 days if the
2193	2193	2165station is sold or ownership is otherwise transferred, if the operator changes or if the station
2194	2194	2166ceases operation.
2195	2195	2167 (c) The registration form may include the commercial electric vehicle charging station’s
2196	2196	2168street address, geographic location, hours of operation, charging level, the number, make and
2197	2197	2169model for each EVSE, the number and type of connectors for each EVSE, hardware
2198	2198	2170compatibility for each EVSE, accepted methods of payment and any other information the
2199	2199	2171division finds necessary.
2200	2200	2172 (d) The division shall establish a fee schedule for registrations, renewals and inspections,
2201	2201	2173including the imposition of late charges when appropriate, by regulation. The division may retain
2202	2202	2174such registration fees and fines it collects to support its operations.
2203	2203	2175 (e) An EVSE owner shall display, on each EVSE clearly visible to a user of that EVSE,
2204	2204	2176the price per kilowatt-hours of the electric vehicle charging services and any other costs a user
2205	2205	2177might encounter when purchasing electric vehicle charging services from the EVSE. The price
2206	2206	2178shown on such display shall display any taxes imposed on the sale of the charging services. No
2207	2207	2179sign, advertising material or other display or product that is placed upon, above or around an
2208	2208	2180EVSE shall directly or indirectly obscure the posted price.
2209	2209	2181 (f) No EVSE owner shall sell electric vehicle charging services at any price other than the
2210	2210	2182price so posted at the time of the sale. Any EVSE owner who sells electric vehicle charging
2211	2211	2183services to a customer from an EVSE shall display on each EVSE, at a location and in a manner
2212	2212	2184clearly visible to a user of that EVSE, the total volume of electricity transferred during each
2213	2213	2185charging session. Any advertisement, statement or display of electric vehicle charging services 103 of 132
2214	2214	2186prices shall display the total price, including any taxes, usage fees and any membership fees
2215	2215	2187required to obtain the price displayed.
2216	2216	2188 (g)(1) The director and the division’s inspectors shall have the power to test, inspect and
2217	2217	2189seal all EVSEs in accordance with standards set forth in the most recent publication of the
2218	2218	2190National Institute of Standards and Technology Handbook 44 as adopted by the National
2219	2219	2191Conference on Weights and Measures. Notwithstanding any other general law or special law to
2220	2220	2192the contrary, said testing, inspection and sealing shall be the sole responsibility of the division.
2221	2221	2193All EVSE connectors and related equipment and systems shall meet all the applicable
2222	2222	2194requirements contained in the most recent publication of the National Institute of Standards and
2223	2223	2195Technology Handbook 44.
2224	2224	2196 (2) All EVSE connectors and related equipment and systems, which the division
2225	2225	2197determines have met the standard contained herein shall be marked in a manner visible to
2226	2226	2198consumers, as determined by the division. The division shall also affix a security seal to said
2227	2227	2199EVSE pursuant to the standards contained in the most recent publication of National Institute of
2228	2228	2200Standards and Technology Handbook 44.
2229	2229	2201 (h) The division may adopt, amend, alter or repeal and shall enforce all such reasonable
2230	2230	2202orders, rules and regulations as may be necessary or suitable for the administration and
2231	2231	2203enforcement of this section and the division may, in such administration and enforcement, at any
2232	2232	2204time cause to be made by its agents or representatives an audit, examination or investigation of
2233	2233	2205the books, records, papers, vouchers, accounts and documents of any EVSE owner, who shall
2234	2234	2206make them available, upon oral or written demand, to the division or any of its duly authorized 104 of 132
2235	2235	2207agents or representatives. Every EVSE owner shall keep such records as may be prescribed by
2236	2236	2208the orders, rules or regulations adopted by the division.
2237	2237	2209 (i) A violation of any provision of this section shall be subject to a penalty of a civil
2238	2238	2210citation of not more than $5,000 pursuant to section 29A. Upon the second violation of this
2239	2239	2211section, the division may, in addition to assessing a civil citation, suspend the right of such
2240	2240	2212registrant to engage in the business of selling electric vehicle charging services for a period not
2241	2241	2213exceeding 3 months and upon the third or subsequent violation, in addition to assessing a civil
2242	2242	2214citation, suspend such right for a period not exceeding 1 year. Any party aggrieved by any action
2243	2243	2215of the division pursuant to this subsection may appeal in accordance with section 29A.
2244	2244	2216 (j) All EVSE connectors and related equipment and systems which cannot be made to
2245	2245	2217conform to the standard described in subsection (g) shall be taken out of service and marked or
2246	2246	2218labelled in a manner by the division until it meets such standard. Whoever removes said mark or
2247	2247	2219label without the consent of the person affixing the same shall be punished by a fine of not more
2248	2248	2220than $5,000 or shall be subject to a civil citation as provided in section 29A.
2249	2249	2221 (k) The owner or operator of a commercial electric vehicle charging station shall provide
2250	2250	2222payment options that allow access to the charging station by the general public. A person shall
2251	2251	2223not be required to pay a subscription fee to use a commercial electrical vehicle charging station
2252	2252	2224or be required to obtain a membership in a club, association or organization as a condition of
2253	2253	2225using the station; provided, however, that owners and operators of a commercial electrical
2254	2254	2226vehicle charging station may have separate price schedules conditioned on a subscription or
2255	2255	2227membership. 105 of 132
2256	2256	2228 (l) The owner or operator of a public electric vehicle charging station or a designee shall
2257	2257	2229disclose on an ongoing basis to the United States Department of Energy National Renewable
2258	2258	2230Energy Laboratory or other publicly available database designated by the division in consultation
2259	2259	2231with the department of energy resources, the station’s geographic location, hours of operation,
2260	2260	2232charging level, hardware compatibility, schedule of fees, accepted methods of payment and the
2261	2261	2233amount of network roaming charges for nonmembers, if any.
2262	2262	2234 SECTION 122. Section 2 of chapter 128 of the General Laws, as appearing in the 2022
2263	2263	2235Official Edition, is hereby amended by striking out, in line 78, the word “October” and inserting
2264	2264	2236in place thereof the following word:- December.
2265	2265	2237 SECTION 123. Section 5 of chapter 128A of the General Laws, as so appearing, is
2266	2266	2238hereby amended by inserting after the word “racing”, in line 257, the following words:- or
2267	2267	2239simulcasting under chapter 128C.
2268	2268	2240 SECTION 124. Subsection (5) of section 2 of chapter 128C of the General Laws, as most
2269	2269	2241recently amended by section 6 of chapter 26 of the acts of 2023, is hereby further amended by
2270	2270	2242striking out the first 2 sentences and inserting in place thereof the following 2 sentences:- The
2271	2271	2243running horse racing meeting licensee located in Suffolk county and Worcester county may
2272	2272	2244simulcast at any location in Suffolk county or Worcester county, respectively, approved by the
2273	2273	2245commission: (a) unlimited running horse racing; (b) on any day during the calendar year,
2274	2274	2246unlimited harness horse racing, except during live racing performances of the harness horse
2275	2275	2247racing licensee located in Norfolk county; and (c) on any day during the calendar year prior to
2276	2276	22485:30 p.m., a total of 4 greyhound racing performances, including the racing performance of the
2277	2277	2249Bristol county greyhound racing licensee, when available within the authorized time, which shall 106 of 132
2278	2278	2250be mandatory, and shall pay a fee of 3 per cent for the racing performances to the Bristol county
2279	2279	2251greyhound racing licensee, and 3 interstate greyhound dog racing simulcasts. The Suffolk county
2280	2280	2252and Worcester county horse racing licensee shall simulcast the racing cards of the harness horse
2281	2281	2253racing licensee located in Norfolk county and shall pay a fee of 11 per cent for the intrastate
2282	2282	2254racing cards, and shall pay a 2 per cent premium with respect to any interstate harness horse
2283	2283	2255simulcasts received, over and above the costs of obtaining such simulcasts, except during any 12
2284	2284	2256weeks per year chosen by the Suffolk county or Worcester county licensee and identified in its
2285	2285	2257annual application for a racing meeting license, during which no premium need be paid.
2286	2286	2258 SECTION 125. Section 19A of chapter 138 of the General Laws, as appearing in the
2287	2287	22592022 Official Edition, is hereby amended by striking out, in line 3, the words “19C or 19D” and
2288	2288	2260inserting in place thereof the following words:- 19C, 19D or 19E.
2289	2289	2261 SECTION 126. Chapter 140 of the General Laws is hereby amended by striking out
2290	2290	2262section 182A and inserting in place thereof the following section:-
2291	2291	2263 Section 182A. (a) Every ticket of admission or other evidence of right of entry to any
2292	2292	2264theatrical exhibition, public show or public amusement or exhibition required to be licensed by
2293	2293	2265sections 181 and 182, for admission to which a price is charged, shall bear on its face the price
2294	2294	2266charged for such ticket or other evidence of right of entry by the person issuing the same or
2295	2295	2267causing the same to be issued. Whoever issues or causes to be issued such a ticket or other
2296	2296	2268evidence of right of entry in violation of this section shall be punished by a fine of not more than
2297	2297	2269$500.
2298	2298	2270 (b)(1) No person, firm, corporation or other entity shall employ a paperless ticketing
2299	2299	2271system unless the consumer is given an option at the time of initial sale to purchase the same 107 of 132
2300	2300	2272paperless tickets in transferable form that the consumer can transfer at any price, and at any time,
2301	2301	2273and without additional fees.
2302	2302	2274 (2) The established price for any given ticket shall be the same regardless of the form or
2303	2303	2275transferability of such ticket.
2304	2304	2276 (3) The ability for a ticket to be transferred shall not constitute a special service for the
2305	2305	2277purpose of imposing a service charge subject to section 185D. It shall be unlawful to penalize,
2306	2306	2278discriminate against or deny access to a ticket buyer on the basis that the ticket was transferred or
2307	2307	2279resold, including if the ticket was transferred or resold independent from the initial sale ticketing
2308	2308	2280system.
2309	2309	2281 (4) Nothing in this subsection shall limit or restrict a venue operator or primary ticket
2310	2310	2282issuer from imposing requirements on the ticketing platform and technology used by ticket
2311	2311	2283holders for entry.
2312	2312	2284 (c) Notwithstanding subsection (b), an operator of any such theatrical exhibition, public
2313	2313	2285show or public amusement or exhibition, or such operator’s agent, may offer paperless tickets
2314	2314	2286that do not allow for transferability; provided, that: (i) the transferability restrictions shall be
2315	2315	2287clearly disclosed as a condition of purchase or otherwise obtaining such tickets prior to initial
2316	2316	2288offering or sale and the ticket holder shall agree to the restrictions; or (ii) such tickets shall be
2317	2317	2289included in a membership pass at a discounted price offered by a professional sports organization
2318	2318	2290for seating in venues or stadiums with a fixed capacity of not less than 19,000 seats that
2319	2319	2291guarantees entry to a specified number of events in a specified time period with seat
2320	2320	2292assignments: (A) assigned not more than 4 hours prior to the commencement of the event; and
2321	2321	2293(B) variable from game to game and not intended for season ticket holders. Tickets provided 108 of 132
2322	2322	2294under a membership pass may be restricted from being transferred or resold, including through
2323	2323	2295the operator or operator’s agents, and shall be clearly marked as such prior to initial offering or
2324	2324	2296sale. Such membership pass shall not mean a subscription or season ticket package offered for
2325	2325	2297sale and shall not result in the sale of more than 5 per cent of the maximum amount of all seats
2326	2326	2298that will be made available at a venue for a particular event to be sold under this subsection.
2327	2327	2299 (d) A ticket of admission to a theatrical exhibition, public show or public amusement or
2328	2328	2300exhibition shall be considered a license. Venue operators, or operators’ agents, may maintain and
2329	2329	2301enforce policies and conditions or requirements for ticket purchase with respect to conduct,
2330	2330	2302behavior, public health and safety or age at the venue or event and may establish limits on the
2331	2331	2303quantity of tickets that may be purchased.
2332	2332	2304 (e) The commissioner of the division of occupational licensure may undertake
2333	2333	2305functionality testing, audits and other measures to ensure that a paperless ticketing system used
2334	2334	2306for entry access to theatrical exhibitions, public shows or public amusements or exhibitions
2335	2335	2307meets reasonable standards of reliability for providing entry to persons with verified authentic
2336	2336	2308paperless tickets.
2337	2337	2309 SECTION 127. Said chapter 140 is hereby further amended further by striking out
2338	2338	2310sections 185A to 185D, inclusive, and inserting in place thereof the following 4 sections:-
2339	2339	2311 Section 185A. (a) No person shall engage in the business of reselling or facilitating a
2340	2340	2312mechanism for 2 or more parties to participate in the resale of any ticket of admission to any
2341	2341	2313theatrical exhibition, public show or public amusement or exhibition required to be licensed
2342	2342	2314under sections 181 and 182 or under chapter 128A, whether such business is conducted on or off
2343	2343	2315the premises on which such ticket or other evidence is to be used, without being licensed by the 109 of 132
2344	2344	2316commissioner of occupational licensure; provided, however, that any primary ticket issuer and
2345	2345	2317any operator or manager of a website or other platform to facilitate resale, or resale through a
2346	2346	2318competitive bidding process, solely between third parties and that does not in any other manner
2347	2347	2319engage in reselling of tickets shall be exempt from said licensing requirements.
2348	2348	2320 (b) A license shall be granted only upon a written application setting forth such
2349	2349	2321information as the commissioner of occupational licensure may require. Each license issued
2350	2350	2322under this section shall be in force until the first day of January next after its date, unless sooner
2351	2351	2323revoked. No such license shall be transferred or assigned except upon written permission of the
2352	2352	2324commissioner of occupational licensure. The sale of a ticket or pass, entitling the holder of said
2353	2353	2325ticket or pass to admission to any such theatrical exhibition, public show or public amusement or
2354	2354	2326exhibition upon payment either of nothing or a sum less than that demanded of the public
2355	2355	2327generally, shall be deemed to be a resale pursuant to subsection (a).
2356	2356	2328 Section 185B. (a) The fee for each license granted under section 185A and for each
2357	2357	2329annual renewal thereof shall be determined annually by the secretary of administration and
2358	2358	2330finance under section 3B of chapter 7 for the filing thereof.
2359	2359	2331 (b) If any licensee demonstrates that their business provides a service to facilitate ticket
2360	2360	2332transactions without charging any fees or surcharges above the established face value ticket
2361	2361	2333price, on every transaction, except a reasonable and actual service charge for the delivery of
2362	2362	2334tickets, then the fees for licensing shall be waived.
2363	2363	2335 (c)(1) The applicant for a license shall file with the application a bond in the penal sum of
2364	2364	2336$25,000, which bond shall be approved by the commissioner of occupational licensure. Each
2365	2365	2337such bond shall be conditioned that the obligor: (i) shall not be guilty of any fraud or extortion; 110 of 132
2366	2366	2338(ii) shall not violate directly or indirectly any of the provisions of sections 185A through 185F,
2367	2367	2339inclusive, or any of the provisions of the license provided for in said sections; (iii) shall comply
2368	2368	2340with the provisions of said sections 185A through 185F, inclusive; and (iv) shall pay all damages
2369	2369	2341occasioned to any person by reason of any misstatement, misrepresentation, fraud or deceit or
2370	2370	2342any unlawful act or omission that such obligor or their agents or employees, while acting within
2371	2371	2343the scope of their employment, made, committed or omitted in connection with said sections in
2372	2372	2344the business conducted under such license or caused by any other violation in carrying on the
2373	2373	2345business for which such license is granted. One or more recoveries or payments upon such bond
2374	2374	2346shall not vitiate the same but such bond shall remain in full force and effect; provided, however,
2375	2375	2347that the aggregate amount of all such recoveries or payments shall not exceed the penal sum
2376	2376	2348thereof.
2377	2377	2349 (2) Before the commissioner shall draw upon such bond, the commissioner of
2378	2378	2350occupational licensure shall issue a determination in writing which shall include the basis of such
2379	2379	2351action. The commissioner of occupational licensure shall notify in writing the licensee of any
2380	2380	2352such determination and shall afford the licensee an opportunity to respond within 20 days of the
2381	2381	2353receipt of such determination. In no event may the bond be drawn upon in less than 25 days after
2382	2382	2354the service of a determination to the licensee. Such written notice may be served by delivery
2383	2383	2355thereof personally to the licensee or by certified mail to the last known business address of such
2384	2384	2356licensee. Only upon such determination of the commissioner shall money be withdrawn from the
2385	2385	2357bond.
2386	2386	2358 (3) The commencement of any action against the surety upon any such bond for a sum or
2387	2387	2359sums aggregating or exceeding the amount of such bond shall require a new and additional bond 111 of 132
2388	2388	2360in like amount as the original bond, which shall be filed within 30 days after the demand
2389	2389	2361therefor.
2390	2390	2362 (4) Failure to file such bond within such period shall constitute cause for the revocation
2391	2391	2363of the license theretofore issued to the licensee upon whom such demand shall have been made.
2392	2392	2364 (5) Any suit or action against the surety on any bond required by this section shall be
2393	2393	2365commenced within 1 year after the cause of action shall have accrued.
2394	2394	2366 Section 185C. (a) For the purpose of this section, “ticket purchasing software” shall mean
2395	2395	2367any machine, device, computer program or computer software that, on its own or with human
2396	2396	2368assistance, bypasses security measures or access control systems on a retail ticket purchasing
2397	2397	2369platform, or other controls or measures on a retail ticket purchasing platform that assist in
2398	2398	2370implementing a limit on the number of tickets that can be purchased, to purchase tickets.
2399	2399	2371 (b) The commissioner of occupational licensure, after notice to the licensee and
2400	2400	2372reasonable opportunity to be heard, may revoke a license or may suspend the license for such
2401	2401	2373period as the commissioner may deem proper, upon satisfactory proof that the licensee has
2402	2402	2374violated or permitted a violation of any condition of the license or of any rule or regulation of the
2403	2403	2375commissioner under section 185E. If the license is revoked, the licensee shall be disqualified to
2404	2404	2376receive a license for 1 year after the expiration of the term of the license so revoke.
2405	2405	2377 (c) No person, firm, corporation or other entity shall utilize or sell ticket purchasing
2406	2406	2378software to purchase tickets. Any person, firm, corporation or other entity who knowingly
2407	2407	2379utilizes ticket purchasing software to purchase tickets shall be subject to a civil penalty in an
2408	2408	2380amount not less than $500 per violation and shall forfeit all profits made from the sale of any
2409	2409	2381such unlawfully obtained tickets. Any person, firm, corporation or other entity who is a licensee 112 of 132
2410	2410	2382who is adjudicated guilty of the following acts shall have their license revoked and may be
2411	2411	2383barred from licensure for a period not to exceed 3 years if such licensee: (i) knowingly utilized
2412	2412	2384ticket purchasing software in order to purchase tickets; (ii) knowingly resold or offered to resell a
2413	2413	2385ticket that such licensee knew was obtained using ticket purchasing software; or (iii)
2414	2414	2386intentionally maintained any interest in or maintained any control of the operation of ticket
2415	2415	2387purchasing software to purchase tickets.
2416	2416	2388 (d) Any person, firm, corporation or other entity that has knowledge of the use of ticket
2417	2417	2389purchasing software in violation of this chapter and fails to notify the office of the attorney
2418	2418	2390general within 30 days shall be subject to a civil penalty in the amount of $500 per violation.
2419	2419	2391 Section 185D. (a) For the purpose of this section, “service charges” shall mean costs
2420	2420	2392incurred by a licensee related solely to the procuring and selling of such ticket and not related to
2421	2421	2393the general business operation of the licensee. Service charges shall include, but shall not be
2422	2422	2394limited to, charges for messengers, postage and long-distance telephone calls, extensions of
2423	2423	2395credit and costs attributable thereto.
2424	2424	2396 (b) No licensee under section 185A shall sell tickets or facilitate the sale, resell or
2425	2425	2397facilitate the resale of any ticket to any theatrical exhibition, public show or public amusement or
2426	2426	2398exhibition of any description without a guarantee to each purchaser of such sold or resold tickets
2427	2427	2399that they shall provide a full refund of the amount paid by the purchaser, including, but not
2428	2428	2400limited to all service charges if any of the following occurs: (i) the event for which such ticket
2429	2429	2401has been sold or resold is cancelled; (ii) the ticket received by the purchaser does not grant the
2430	2430	2402purchaser admission to the event described on the ticket; (iii) the ticket was not delivered to the
2431	2431	2403purchaser prior to the occurrence of the event, unless such failure of delivery was due to an act or 113 of 132
2432	2432	2404omission of the purchaser; or (iv) the ticket fails to conform to its description as advertised
2433	2433	2405unless the purchaser has pre-approved a substitution of tickets. Provision of a replacement ticket
2434	2434	2406to the same event that is in a comparable location, where applicable, and at no additional cost to
2435	2435	2407the consumer, shall be considered providing a full refund for the purposes of this section.
2436	2436	2408 (c) A licensee shall disclose in a clear and conspicuous manner the portion of the ticket
2437	2437	2409price stated in dollars that represents a service charge or any other fee or surcharge to the
2438	2438	2410purchaser. Such a disclosure of the total cost and fees shall be displayed in the ticket listing prior
2439	2439	2411to the ticket being selected for purchase. Disclosures of subtotals, fees, charges and any other
2440	2440	2412component of the total price shall not be false or misleading and may not be presented more
2441	2441	2413prominently or in the same or larger size as the total price.
2442	2442	2414 (d) Any person, firm, corporation or other entity who violates this section may be barred
2443	2443	2415from licensure for a period not to exceed 3 years and shall be subject to a civil penalty of not
2444	2444	2416more than $5,000 per violation.
2445	2445	2417 (e) The imposition of a fee, on an annual or per order basis, for customers purchasing
2446	2446	2418tickets other than by immediate payment therefor in cash, which includes a membership fee,
2447	2447	2419office expenses and the cost of processing credit card orders, shall not be deemed a violation of
2448	2448	2420this section.
2449	2449	2421 SECTION 128. Section 185E of said chapter 140, as appearing in the 2022 Official
2450	2450	2422Edition, is hereby amended by inserting after the second sentence, the following sentence:- A
2451	2451	2423licensee shall keep full and accurate sets of records showing: (i) the prices at which all tickets
2452	2452	2424have been bought and sold by such licensee; and (ii) the names and addresses of the person, firm
2453	2453	2425or corporation from whom they were bought. 114 of 132
2454	2454	2426 SECTION 129. Section 4 of chapter 142A of the General Laws, as so appearing, is
2455	2455	2427hereby amended by striking out, in line 5, the word “two” and inserting in place thereof the
2456	2456	2428following figure:- 5.
2457	2457	2429 SECTION 130. Section 5 of said chapter 142A, as so appearing, is hereby amended by
2458	2458	2430inserting after the word “jurisdiction”, in line 5, the following words:- or an arbitrator pursuant to
2459	2459	2431section 4.
2460	2460	2432 SECTION 131. Said section 5 of said chapter 142A, as so appearing, is hereby further
2461	2461	2433amended by striking out, in lines 9 to 13, inclusive, the words “owner has exhausted all
2462	2462	2434customary and reasonable efforts to collect the judgment but the contractor has filed for
2463	2463	2435bankruptcy, fled the jurisdiction or the owner is otherwise unable to collect such judgment after
2464	2464	2436execution” and inserting in place thereof the following words:- contractor has failed to pay the
2465	2465	2437judgment or award and the director has determined that reasonable efforts to collect have been
2466	2466	2438made.
2467	2467	2439 SECTION 132. Section 7 of said chapter 142A, as so appearing, is hereby amended by
2468	2468	2440striking out the first paragraph and inserting in place thereof the following paragraph:-
2469	2469	2441 An owner may make a claim to the fund only if the owner has complied with section 3,
2470	2470	2442has obtained a judgment or arbitration award and has filed the claim to the fund not more than 7
2471	2471	2443years from the date of the contract, the contractor has failed to pay the judgment or award and
2472	2472	2444the director has determined that reasonable efforts to collect have been made.
2473	2473	2445 SECTION 133. Said section 7 of said chapter 142A, as so appearing, is hereby further
2474	2474	2446amended by striking out, in lines 12 and 13, the words “ten thousand dollars” and inserting in
2475	2475	2447place thereof the following figure:- $25,000. 115 of 132
2476	2476	2448 SECTION 134. Said section 7 of said chapter 142A, as so appearing, is hereby further
2477	2477	2449amended by striking out, in lines 15 and 18, the words “seventy-five thousand dollars”, each time
2478	2478	2450they appear, and inserting in place thereof, in each instance, the following figure:- $150,000.
2479	2479	2451 SECTION 135. Section 9 of said chapter 142A, as so appearing, is hereby amended by
2480	2480	2452adding the following subsection:-
2481	2481	2453 (e) Prior to approving any application for registration or renewal conforming to the
2482	2482	2454requirements of this chapter, the director shall refer identifying information regarding an
2483	2483	2455applicant to the department of criminal justice information services, which shall obtain criminal
2484	2484	2456offender record information but shall transmit to the director only information regarding any
2485	2485	2457conviction of the applicant of gross fraud or cheat at common law, as defined in section 76 of
2486	2486	2458chapter 266.
2487	2487	2459 SECTION 136. Section 15 of said chapter 142A is hereby repealed.
2488	2488	2460 SECTION 137. Section 17 of said chapter 142A, as appearing in the 2022 Official
2489	2489	2461Edition, is hereby amended by striking out clause (17) and inserting in place thereof the
2490	2490	2462following 4 clauses:-
2491	2491	2463 (17) engaging in gross fraud or cheat pursuant to section 76 of chapter 266;
2492	2492	2464 (18) having a license, certificate, registration or authority issued by another state or
2493	2493	2465territory of the United States, the District of Columbia or a foreign state or nation with authority
2494	2494	2466to issue such a license, certificate, registration or authority revoked, cancelled, suspended, not
2495	2495	2467renewed or otherwise acted against, or if the holder has been disciplined, if the basis for the
2496	2496	2468action would constitute a basis for disciplinary action in the commonwealth; 116 of 132
2497	2497	2469 (19) failing to repay the fund in full, including the appropriate amount of annual interest,
2498	2498	2470for any amount paid from the fund because of the contractor’s or subcontractor’s conduct; or
2499	2499	2471 (20) violating any other provision of this chapter.
2500	2500	2472 SECTION 138. Said section 17 of said chapter 142A, as so appearing, is hereby further
2501	2501	2473amended by adding the following paragraph:-
2502	2502	2474 For purposes of this section, the conduct of a contractor or subcontractor shall be deemed
2503	2503	2475to include the conduct of their agents, employees, salespersons or subcontractors, whether or not
2504	2504	2476an express relationship exists, if the work or activities is within the scope of the contract and not
2505	2505	2477for additional work beyond the contract undertaken by separate agreement with the owner.
2506	2506	2478 SECTION 139. The first paragraph of section 18 of said chapter 142A, as so appearing, is
2507	2507	2479hereby amended by adding the following sentence:- The director may also enter into a consent
2508	2508	2480agreement with a registrant to impose 1 or more administrative penalties, including, but not
2509	2509	2481limited to, voluntary revocation of the registration.
2510	2510	2482 SECTION 140. Chapter 147 of the General Laws is hereby amended by striking out
2511	2511	2483section 36 and inserting in place thereof the following 3 sections:-
2512	2512	2484 Section 36. At every boxing, kickboxing, mixed martial arts or other unarmed combative
2513	2513	2485sporting event, sparring match or exhibition, there shall be in attendance a referee, duly licensed
2514	2514	2486under this section and sections 35 and 35A. There shall also be in attendance not less than 3
2515	2515	2487duly-licensed judges, each of whom shall, at the termination of a match or exhibition, vote for
2516	2516	2488the contestant in whose favor the decision should, in their opinion, be rendered or, for a draw if,
2517	2517	2489in their opinion, neither contestant is entitled to a decision in their favor and the decision shall be 117 of 132
2518	2518	2490rendered in favor of the contestant receiving a majority of the votes or, if neither receives a
2519	2519	2491majority as aforesaid, a decision of a draw shall be rendered. Upon the rendering of a decision,
2520	2520	2492the vote of each judge shall be announced from the ring. The referee shall have full power to stop
2521	2521	2493the match or exhibition whenever they deem it advisable because of the physical condition of a
2522	2522	2494contestant or when 1 contestant is clearly outclassed by their opponent or for other sufficient
2523	2523	2495reason. The commission shall declare forfeited any prize, remuneration or purse or any part
2524	2524	2496thereof belonging to a contestant if, in the judgment of a majority of the commissioners after
2525	2525	2497consultation with the judges and the referee, the contestant was not competing in good faith. The
2526	2526	2498fees of the referee and other licensed officials shall be fixed by the commission and shall be paid
2527	2527	2499by the licensed organization prior to the match or exhibition.
2528	2528	2500 Section 36A. (a) The commission shall set forth rules and regulations for contracts
2529	2529	2501between a manager and an unarmed combatant and contracts between a promoter and an
2530	2530	2502unarmed combatant. An unarmed combatant shall not enter a contract with a manager or a
2531	2531	2503promoter unless the contract is filed with the commission prior to a scheduled contest in an
2532	2532	2504amount of time established by the commission. The commission shall only honor a contract that
2533	2533	2505is executed and notarized on a form provided by the commission unless the contract terms
2534	2534	2506comply with the requirements set forth by the commission.
2535	2535	2507 (b) The commission shall have the authority and discretion to invalidate, enforce, mediate
2536	2536	2508or modify contracts pursuant to subsection (a). The commission may require that each contract
2537	2537	2509include language authorizing the commission to withhold any portion of a promoter’s or
2538	2538	2510manager’s share of a purse in the event of a contractual dispute with a contestant over their
2539	2539	2511entitlement to any portion of a purse. 118 of 132
2540	2540	2512 (c) The commission shall be the sole arbiter of a breach of contract and shall establish
2541	2541	2513rules governing the manner in which contract disputes shall be resolved.
2542	2542	2514 Section 36B. Whoever violates any provision of sections 32 to 51, inclusive, or who
2543	2543	2515conducts themself at any time or place in a manner that is deemed by the commission to discredit
2544	2544	2516any unarmed combative sports, may have their license revoked and be fined, suspended or
2545	2545	2517otherwise disciplined in such manner as the commission may direct.
2546	2546	2518 SECTION 141. Said chapter 147 is hereby further amended by striking out section 39B
2547	2547	2519and inserting in place thereof the following section:-
2548	2548	2520 Section 39B. A person licensed under section 33 to conduct boxing, kickboxing, mixed
2549	2549	2521martial arts or other unarmed combative sports events, sparring matches or exhibitions, except
2550	2550	2522those persons to whom a special license may be granted thereunder without the requirement of a
2551	2551	2523bond or payment of the annual fee, shall take out a policy of accident insurance on each
2552	2552	2524contestant participating in the match or exhibition in an amount determined by the commission,
2553	2553	2525but not less than $10,000, to compensate the contestant for medical and hospital expenses
2554	2554	2526incurred as the result of injuries received in such match or exhibition and a policy in an amount
2555	2555	2527determined by the commission, but not less than $100,000, to be paid to the estate of a deceased
2556	2556	2528contestant in the event of the death of the contestant resulting from participation in the match or
2557	2557	2529exhibition. The premiums on the policies shall be paid by the licensee.
2558	2558	2530 SECTION 142. Subsection (4) of section 25Q of chapter 152 of the General Laws, as
2559	2559	2531appearing in the 2022 Official Edition, is hereby amended by adding the following sentence:-
2560	2560	2532Subsection (1) shall not apply to groups that have been in existence for at least 5 years and have
2561	2561	2533established a premium payment plan acceptable to the commissioner. 119 of 132
2562	2562	2534 SECTION 143. Section 85W of chapter 231 of the General Laws, as so appearing, is
2563	2563	2535hereby amended by inserting after the word “compensation”, in line 2, the following words:- in
2564	2564	2536excess of $500 per year.
2565	2565	2537 SECTION 144. Section 1 of chapter 270 of the General Laws, as so appearing, is hereby
2566	2566	2538amended by striking out, in lines 2 and 3, the words “, grains of paradise”.
2567	2567	2539 SECTION 145. The ninth paragraph of section 10 of chapter 498 of the acts of 1993, as
2568	2568	2540amended by section 142 of chapter 268 of the acts of 2022, is hereby further amended by striking
2569	2569	2541out the last sentence.
2570	2570	2542 SECTION 146. Said section 10 of chapter 498 of the acts of 1993, as amended, is hereby
2571	2571	2543further amended by adding the following paragraph:-
2572	2572	2544 Notwithstanding the provisions of any general or special law to the contrary and
2573	2573	2545notwithstanding any provision to the contrary in the Devens Reuse Plan or By-laws: (i) there
2574	2574	2546shall be no square foot limit or cap on the amount of commercial or industrial development that
2575	2575	2547may occur within Devens; and (ii) there shall be no limit or cap on the number of residential
2576	2576	2548units that may be developed within Devens. Nothing in the foregoing sentence shall modify other
2577	2577	2549provisions of the By-Laws regulating the development of housing within Devens or requiring the
2578	2578	2550issuance of development permits by the Devens Enterprise Commission for specific projects.
2579	2579	2551 SECTION 147. Chapter 195 of the acts of 2014, as amended by section 207 of chapter 6
2580	2580	2552of the acts of 2017, is hereby further amended by inserting after section 4 the following section:- 120 of 132
2581	2581	2553 Section 4A. The Boston convention and exhibition center in the city of Boston shall be
2582	2582	2554designated and known as the Thomas Michael Menino Convention and Exhibition Center. The
2583	2583	2555Authority shall erect and maintain suitable markers bearing such designation.
2584	2584	2556 SECTION 148. Within 30 days after the effective date of this act, the secretary of
2585	2585	2557economic development and the secretary of housing of livable communities shall convene a
2586	2586	2558working group that shall include representatives from the towns of Ayer, Harvard and Shirley,
2587	2587	2559the Massachusetts Development Finance Agency and the Devens committee to determine a
2588	2588	2560strategy and plan to provide for increased housing production within Devens, including, but not
2589	2589	2561limited to, the feasibility of allowing not more than 400 multi-family residential units in the
2590	2590	2562Innovation and Technology Center zoning district established by Article V(A)(13) of the Devens
2591	2591	2563Reuse Plan or By-Laws. The secretaries of economic development and housing and livable
2592	2592	2564communities shall report the findings of the working group to the clerks of the house of
2593	2593	2565representatives and the senate and the joint committee on economic development and emerging
2594	2594	2566technologies within 180 days after the effective date of this act.
2595	2595	2567 SECTION 149. (a) There shall be within the executive office of economic development a
2596	2596	25685-year surety bond assistance pilot program to encourage the participation of economically and
2597	2597	2569socially disadvantaged businesses in bidding for and securing contracts for capital projects. The
2598	2598	2570program may include, but shall not be limited to:
2599	2599	2571 (i) providing technical assistance to eligible contractors to secure surety bonds; and
2600	2600	2572 (ii) providing financial assistance to guarantee surety bonds required on behalf of the
2601	2601	2573commonwealth or on behalf of any county, city, town, district or other political subdivision of 121 of 132
2602	2602	2574the commonwealth or other public instrumentality for the construction, reconstruction, alteration,
2603	2603	2575remodeling, repair or demolition of public buildings or other public works.
2604	2604	2576 (b) The executive office of economic development shall establish eligibility requirements
2605	2605	2577and other program terms through regulations or program guidelines; provided, however, that
2606	2606	2578such eligibility requirements shall, to the extent possible, prioritize financial assistance provided
2607	2607	2579by the program to promote participation of businesses owned by persons from socially and
2608	2608	2580economically disadvantaged groups for whom access to capital facility projects and state assisted
2609	2609	2581building projects in the commonwealth has been historically limited. The executive office may
2610	2610	2582administer the program through 1 or more contracts with the Massachusetts Development
2611	2611	2583Finance Agency or Massachusetts Growth Capital Corporation.
2612	2612	2584 (c) Not later than December 31 of each year, the executive office of economic
2613	2613	2585development shall submit a report to the clerks of the house of representatives and the senate and
2614	2614	2586the joint committee on economic development and emerging technologies detailing the activities
2615	2615	2587of the program in the previous year, including, but not limited to, an analysis of the provision of
2616	2616	2588technical and financial assistance services and its impact on increasing access and participation
2617	2617	2589in capital projects for historically disadvantaged groups. The report shall be made public on the
2618	2618	2590executive office of economic development’s website.
2619	2619	2591 (d) The secretary of economic development may promulgate regulations or program
2620	2620	2592guidelines as necessary to implement this section.
2621	2621	2593 (e) Implementation of this section shall be subject to the United States Treasury’s
2622	2622	2594approval to use federal funding for the purposes described herein. 122 of 132
2623	2623	2595 SECTION 150. (a) For purposes of this section, the following words shall, unless the
2624	2624	2596context clearly requires otherwise, have the following meanings:
2625	2625	2597 “Approval”, except as otherwise provided in subsection (b), any permit, certificate, order,
2626	2626	2598excluding enforcement orders, license, certification, determination, exemption, variance, waiver,
2627	2627	2599building permit or other approval or determination of rights from any municipal, regional or state
2628	2628	2600governmental entity, including any agency, department, commission or other instrumentality
2629	2629	2601thereof, concerning the use or development of real property, and any environmental permit,
2630	2630	2602including certificates, licenses, certifications, determinations, exemptions, variances, waivers,
2631	2631	2603building permits or other approvals or determinations of rights issued or made under chapter 21
2632	2632	2604of the General Laws, chapter 21A of the General Laws except section 16 of said chapter 21A,
2633	2633	2605chapter 21D of the General Laws, section 3B of chapter 21E of the General Laws, sections 61 to
2634	2634	260662L, inclusive, of chapter 30 of the General Laws, chapter 30A of the General Laws, chapter 40
2635	2635	2607of the General Laws, chapters 40A to 40C, inclusive, of the General Laws, chapter 40R of the
2636	2636	2608General Laws, chapter 40Y of the General Laws, chapter 41 of the General Laws, chapter 43D of
2637	2637	2609the General Laws, section 21 of chapter 81 of the General Laws, chapter 91 of the General Laws,
2638	2638	2610chapter 131 of the General Laws, chapter 131A of the General Laws, chapter 143 of the General
2639	2639	2611Laws, sections 4 and 5 of chapter 249 of the General Laws, chapter 258 of the General Laws or
2640	2640	2612chapter 665 of the acts of 1956 or any local by-law or ordinance.
2641	2641	2613 “Development”, division of a parcel of land into 2 or more parcels, the construction,
2642	2642	2614reconstruction, conversion, structural alteration, relocation or enlargement of a building or other
2643	2643	2615structure or facility or any grading, soil removal or relocation, excavation or landfill or any use
2644	2644	2616or change in the use of any building or other structure or land or extension of the use of land. 123 of 132
2645	2645	2617 “Tolling period”, the period from January 1, 2023 to January 1, 2025, inclusive.
2646	2646	2618 (b)(1) Notwithstanding any general or special law to the contrary, an approval in effect or
2647	2647	2619existence during the tolling period shall be extended for a period of 2 years in addition to the
2648	2648	2620lawful term of the approval; provided, however, that nothing in this section shall extend or
2649	2649	2621purport to extend: (i) a permit or approval issued by the United States government or an agency
2650	2650	2622or instrumentality thereof or a permit or approval of which the duration of effect or the date or
2651	2651	2623terms of its expiration are specified or determined under a law or regulation of the United States
2652	2652	2624government or an agency or instrumentality thereof; (ii) a permit, license, privilege or approval
2653	2653	2625issued by the division of fisheries and wildlife under chapter 131 of the General Laws; (iii) an
2654	2654	2626approval, determination, exemption, certification, statement of qualification or any other
2655	2655	2627administrative action by the department of energy resources under 225 CMR 20.00, subsection
2656	2656	2628(c) of section 17 of chapter 25A of the General Laws or corresponding regulations under 225
2657	2657	2629CMR 21.00; (iv) any agreement entered into by the Massachusetts Department of Transportation
2658	2658	2630or the Massachusetts Bay Transportation Authority or any permit, license or approval issued by
2659	2659	2631the department or authority relating to the sale, acquisition or lease or development of real
2660	2660	2632property owned in whole or in part by the department or authority or the sale, acquisition, lease
2661	2661	2633or development of any interest therein related to such real property pursuant to chapter 6C or
2662	2662	2634chapter 161A of the General Laws; or (v) any enforcement order, consent decree or settlement
2663	2663	2635agreement.
2664	2664	2636 (2) Nothing in this section shall affect the ability of a municipal, regional or state
2665	2665	2637governmental entity, including an agency, department, commission or other instrumentality
2666	2666	2638thereof, to revoke or modify a specific permit or approval, or extension of a specific permit or
2667	2667	2639approval, under this section, when that specific permit or approval or the law or regulation under 124 of 132
2668	2668	2640which the permit or approval was issued contains language authorizing the modification or
2669	2669	2641revocation of the permit or approval.
2670	2670	2642 (3) If an approval tolled under this section is based upon the connection to a sanitary
2671	2671	2643sewer system, the extension of the approval shall be contingent upon the availability of sufficient
2672	2672	2644capacity, on the part of the treatment facility, to accommodate the development for whose
2673	2673	2645approval has been extended. If sufficient capacity is not available, then the permit holders whose
2674	2674	2646approvals have been extended shall have priority with regard to the further allocation of
2675	2675	2647gallonage over the permit holders who have not received approval of a hookup prior to the
2676	2676	2648effective date of this section. Priority regarding the distribution of further gallonage to a permit
2677	2677	2649holder who has received the extension of an approval under this section shall be allocated in
2678	2678	2650order of the granting of the original approval of the connection.
2679	2679	2651 (4) If an owner or petitioner sells or otherwise transfers a property or project in order for
2680	2680	2652an approval to receive an extension, all commitments made by the original owner or petitioner
2681	2681	2653under the terms of the permit shall be assigned to and assumed by the new owner or petitioner. If
2682	2682	2654the new owner or petitioner does not meet or abide by such commitments, then the approval shall
2683	2683	2655not be extended under this section.
2684	2684	2656 (5) Nothing in this section shall be construed or implemented in such a way as to modify
2685	2685	2657a requirement of law that is necessary to retain federal delegation to or assumption by the
2686	2686	2658commonwealth of the authority to implement a federal law or program.
2687	2687	2659 (6) Any project covered by approval in effect during the tolling period shall be governed
2688	2688	2660by the applicable provisions of any local ordinance or by-law, if any, in effect at the time of the 125 of 132
2689	2689	2661granting of the approval, unless the owner or petitioner of such project elects to waive the
2690	2690	2662provisions of this section.
2691	2691	2663 SECTION 151. The Massachusetts clean energy technology center, in consultation with
2692	2692	2664the executive office of economic development, shall set benchmarks for the climatetech tax
2693	2693	2665incentive program established in section 16 of chapter 23J of the General Laws, inserted by
2694	2694	2666section 74. After the program has been in effect for 5 years, the center, in consultation with the
2695	2695	2667executive office of economic development, shall conduct an evaluation of the program by
2696	2696	2668comparing climatetech advancements in the commonwealth against the benchmarks. The center
2697	2697	2669shall review progress made towards the goals of developing and expanding climatetech industry-
2698	2698	2670related employment opportunities and climatetech-related economic development by supporting
2699	2699	2671and stimulating research, development, innovation, manufacturing, deployment and
2700	2700	2672commercialization in the climatetech sector. The center shall submit a written report to the clerks
2701	2701	2673of the house of representatives and the senate, the house and senate committees on ways and
2702	2702	2674means, the joint committee on economic development and emerging technologies, the joint
2703	2703	2675committee on telecommunications, utilities and energy, the joint committee on environment and
2704	2704	2676natural resources and the joint committee on agriculture not later than December 31, 2029.
2705	2705	2677 SECTION 152. The Massachusetts office of business development, in conjunction with
2706	2706	2678the commissioner of revenue, shall report on the impact of the live theater tax credit pursuant to
2707	2707	2679subsection (ee) of section 6 of chapter 62 of the General Laws and section 38OO of chapter 63 of
2708	2708	2680the General Laws and shall submit the report to the clerks of the house of representatives and the
2709	2709	2681senate, the house and senate committees on ways and means and the joint committee on
2710	2710	2682economic development and emerging technologies not later than December 31, 2028. The office
2711	2711	2683and commissioner shall collaborate with the live theater industry to collect the relevant data for 126 of 132
2712	2712	2684the report. The report shall include data to assess the direct and indirect economic impacts of the
2713	2713	2685live theater tax credit on the economy of the commonwealth, including, but not limited to,
2714	2714	2686estimates of theater tickets sales to domestic and international visitors, spending by live theater
2715	2715	2687productions on adjacent businesses, wages paid for setting up and taking down productions and
2716	2716	2688impacts on businesses in proximity to theaters, including, but not limited to, hotels and
2717	2717	2689restaurants.
2718	2718	2690 SECTION 153. Notwithstanding section 39M of chapter 30 of the General Laws, chapter
2719	2719	2691149 of the General Laws and chapter 149A of the General Laws, a public agency or municipality
2720	2720	2692may require a project labor agreement and require the project labor agreement to be incorporated
2721	2721	2693into the contract specifications; provided, that the public agency or municipality shall make a
2722	2722	2694determination prior to issuing a request for proposals that requiring such project labor agreement
2723	2723	2695is in the best interest of the commonwealth.
2724	2724	2696 SECTION 154. Notwithstanding section 4 of chapter 128C of the General Laws or any
2725	2725	2697other general or special law to the contrary, the running horse racing licensee in Suffolk county
2726	2726	2698that conducted simulcasting as of December 31, 2020 shall not be obligated to make any further
2727	2727	2699payments into the Running Horse Capital Improvements Trust Fund, established pursuant to
2728	2728	2700section 11 of chapter 494 of the acts of 1978.
2729	2729	2701 SECTION 155. (a) Notwithstanding section 17 of chapter 138 of the General Laws or
2730	2730	2702any other law, rule, regulation or provision to the contrary, the licensing board for the city of
2731	2731	2703Boston may grant 1 non-transferable restricted license for the sale of all alcoholic beverages to
2732	2732	2704be drunk on the premises pursuant to section 12 of said chapter 138 to The Boston Landing Hotel
2733	2733	2705Project located at 178-170 Guest street in the Brighton section of the city of Boston approved by 127 of 132
2734	2734	2706the board of the Boston Redevelopment Authority, and is located within Planned Development
2735	2735	2707Area No. 87, Boston Landing, Guest street and Life street in the Brighton section of the city of
2736	2736	2708Boston.
2737	2737	2709 (b) If a licensee pursuant to subsection (a) terminates or fails to renew the license or if the
2738	2738	2710license is cancelled, revoked or otherwise no longer in use, the license shall be returned
2739	2739	2711physically, with all of the legal rights, privileges and restrictions pertaining thereto, to the
2740	2740	2712licensing board and the licensing board may then grant that license to a new applicant within
2741	2741	2713Planned Development Area No. 87, Boston Landing in the Brighton section of the city of
2742	2742	2714Boston. The licensing board shall not approve the transfer of the license granted pursuant to this
2743	2743	2715section to a location outside of said Planned Development Area No. 87 in the Brighton section of
2744	2744	2716the city of Boston.
2745	2745	2717 SECTION 156. (a) There is hereby established a special commission to study the future
2746	2746	2718of payments and sales transactions by credit card and other forms of payment and the impacts for
2747	2747	2719small businesses in the commonwealth. The commission shall solicit input from the public,
2748	2748	2720businesses and the payments industry on payment trends, the prevalence of cashless transactions
2749	2749	2721and cashless businesses in the commonwealth, credit card fees, mobile payments, buy-now-pay-
2750	2750	2722later financing and other aspects of the payments industry.
2751	2751	2723 (b) The commission shall study and review: (i) the cost to small businesses operating in
2752	2752	2724the commonwealth of conducting sales transactions with consumers using credit cards or other
2753	2753	2725means of payment, including, but not limited to, cash, check or similar means; (ii) the impact of
2754	2754	2726the increasing use of credit cards or other means of payment by consumers on small businesses;
2755	2755	2727and (iii) the impact of section 28A of chapter 140D of the General Laws on small businesses 128 of 132
2756	2756	2728owned and operated in the commonwealth. The commission shall report on the impact on small
2757	2757	2729businesses operating in the commonwealth and provide recommendations on the future use of
2758	2758	2730credit cards and other forms of payment for the long-term success of small businesses in the
2759	2759	2731commonwealth.
2760	2760	2732 (c) The commission shall consist of the following members: the chairs of the joint
2761	2761	2733committee on financial services, who shall serve as co-chairs; 1 member appointed by the
2762	2762	2734attorney general; the secretary of economic development, or a designee; the commissioner of the
2763	2763	2735division of banks, or a designee; 1 member appointed by the Massachusetts Bankers Association;
2764	2764	2736a representative of the Retailers Association of Massachusetts, Inc.; a representative of the
2765	2765	2737Massachusetts Restaurant Association; 1 member appointed by the Massachusetts chapter of the
2766	2766	2738national federation of independent businesses; and 2 members appointed by the governor who
2767	2767	2739shall have experience owning and operating a small business in the commonwealth. The
2768	2768	2740appointees of the governor shall represent diverse geographic areas of the commonwealth.
2769	2769	2741 (d) Not later than July 1, 2025, the commission shall file a report and its
2770	2770	2742recommendations with the clerks of the house of representatives and the senate, the joint
2771	2771	2743committee on financial services and the joint committee on economic development and emerging
2772	2772	2744technologies.
2773	2773	2745 SECTION 157. Notwithstanding any general or special law to the contrary, the
2774	2774	2746unexpended and unencumbered balances of the bond-funded authorizations in the following
2775	2775	2747accounts shall cease to be available for expenditure 180 days after the effective date of this act:
2776	2776	27487002-0015, 7002-8005, 7002-8013, 7002-8016, 7002-8017, 7002-8018, 7002-8019, 7002-8020, 129 of 132
2777	2777	27497002-8022, 7002-8035, 7002-8037, 7002-8038, 7002-8052, 7002-8060, 7005-8035, 7007-9035,
2778	2778	27507002-8010, 7002-8015, 7002-8030, 7002-8045, 7002-8050, 7002-8055 and 7002-8065.
2779	2779	2751 SECTION 158. Notwithstanding any general or special law to the contrary, to meet the
2780	2780	2752expenditures necessary in carrying out sections 2 to 2B, inclusive, the state treasurer shall, upon
2781	2781	2753receipt of a request by the governor, issue and sell bonds of the commonwealth in an amount to
2782	2782	2754be specified by the governor from time to time but not exceeding, in the aggregate,
2783	2783	2755$1,880,000,000. All bonds issued by the commonwealth, as aforesaid, shall be designated on
2784	2784	2756their face “An Act Relative to Strengthening Massachusetts’ Economic Leadership” and shall be
2785	2785	2757issued for a maximum term of years, not exceeding 30 years, as the governor may recommend to
2786	2786	2758the general court pursuant to section 3 of Article LXII of the Amendments to the Constitution;
2787	2787	2759provided, however, that all such bonds shall be payable not later than June 30, 2059. All interest
2788	2788	2760and payments on account of principal on such obligations shall be payable from the General
2789	2789	2761Fund. Bonds and interest thereon issued under the authority of this section shall, notwithstanding
2790	2790	2762any other provision of this act, be general obligations of the commonwealth.
2791	2791	2763 SECTION 159. Notwithstanding any general or special law to the contrary, to meet the
2792	2792	2764expenditures necessary in carrying out section 2C, the state treasurer shall, upon receipt of a
2793	2793	2765request by the governor, issue and sell bonds of the commonwealth in an amount to be specified
2794	2794	2766by the governor from time to time but not exceeding, in the aggregate $980,000,000. All bonds
2795	2795	2767issued by the commonwealth, as aforesaid, shall be designated on their face “An Act Relative to
2796	2796	2768Strengthening Massachusetts’ Economic Leadership” and shall be issued for a maximum term of
2797	2797	2769years, not exceeding 30 years, as the governor may recommend to the general court pursuant to
2798	2798	2770section 3 of Article LXII of the Amendments to the Constitution; provided, however, that all
2799	2799	2771such bonds shall be payable not later than June 30, 2064. All interest and payments on account of 130 of 132
2800	2800	2772principal on such obligations shall be payable from the General Fund. Bonds and interest thereon
2801	2801	2773issued under the authority of this section shall, notwithstanding any other provision of this act, be
2802	2802	2774general obligations of the commonwealth.
2803	2803	2775 SECTION 160. Pursuant to section 121, a commercial electric vehicle charging station
2804	2804	2776operating in the commonwealth as of January 1, 2025 shall be required to register with the
2805	2805	2777division of standards in the office of consumer affairs and business regulation not later than
2806	2806	2778January 1, 2026.
2807	2807	2779 SECTION 161. Sections 3M and 3N of chapter 23A of the General Laws, inserted by
2808	2808	2780section 31, subsections (ee) and (ii) of section 6 of chapter 62 of the General Laws, inserted by
2809	2809	2781section 103, and sections 38OO and 38TT of chapter 63 of the General Laws, inserted by section
2810	2810	2782118, subsection (zz) of section 6 of chapter 64H of the General Laws, inserted by section 120,
2811	2811	2783shall take effect for taxable years beginning on or after January 1, 2025.
2812	2812	2784 SECTION 162. Subsection (hh) of section 6 of chapter 62 of the General Laws, inserted
2813	2813	2785by section 103, and section 38SS of chapter 63 of the General Laws, inserted by section 118,
2814	2814	2786shall take effect for taxable years beginning on or after January 1 of the first year following a
2815	2815	2787fiscal year which closes with a consolidated net surplus of at least $400,000,000 pursuant to
2816	2816	2788section 5C of chapter 29 of the General Laws. Annually, not later than 30 days after the
2817	2817	2789comptroller certifies the amount of the consolidated net surplus pursuant to said section 5C of
2818	2818	2790said chapter 29, the commissioner of revenue shall certify to the secretary of administration and
2819	2819	2791finance whether said subsection (hh) of said section 6 of said chapter 62, inserted by said section
2820	2820	2792103, and said section 38SS of said chapter 63, inserted by said section 118, shall take effect
2821	2821	2793pursuant to this section; provided, however, that no such certification by the commissioner of 131 of 132
2822	2822	2794revenue shall be required in any year after said subsection (hh) of said section 6 of said chapter
2823	2823	279562, inserted by said section 103, and said section 38SS of said chapter 63, inserted by said
2824	2824	2796section 118, take effect.
2825	2825	2797 SECTION 163. Sections 3M and 3N of chapter 23A of the General Laws, inserted by
2826	2826	2798section 31, subsections (ee) and (ii) of section 6 of chapter 62 of the General Laws, inserted by
2827	2827	2799section 103, and sections 38OO and 38TT of chapter 63 of the General Laws, inserted by section
2828	2828	2800118, subsection (zz) of section 6 of chapter 64H of the General Laws, inserted by section 120,
2829	2829	2801are hereby repealed; provided, however, that any credits allowed pursuant to this act may be
2830	2830	2802carried forward pursuant to subsections (ee) and (ii) of said section 6 of said chapter 62, inserted
2831	2831	2803by section 103, and said sections 38OO and 38TT of said chapter 63, inserted by section 118,
2832	2832	2804after January 1, 2030.
2833	2833	2805 SECTION 164. Section 163 shall take effect on January 1, 2030.
2834	2834	2806 SECTION 165. Subsection (hh) of section 6 of chapter 62 of the General Laws, inserted
2835	2835	2807by section 103, and section 38SS of chapter 63 of the General Laws, inserted by section 118, are
2836	2836	2808hereby repealed.
2837	2837	2809 SECTION 166. Section 165 shall take effect on January 1 of the sixth tax year following
2838	2838	2810the effective date of subsection (hh) of section 6 of chapter 62 of the General Laws, inserted by
2839	2839	2811section 103, and section 38SS of chapter 63 of the General Laws, inserted by section 118, as
2840	2840	2812determined pursuant to section 162.
2841	2841	2813 SECTION 167. Sections 74, 101, 102; subsections (ff) and (gg) of section 6 of chapter 62
2842	2842	2814of the General Laws, inserted by section 103; sections 38PP, 38QQ, and 38RR of chapter 63 of
2843	2843	2815the General Laws, inserted by section 118; and subsection (yy) of section 6 of chapter 64H of the 132 of 132
2844	2844	2816General Laws, inserted by section 120, shall apply to tax years beginning on or after January 1,
2845	2845	28172024.