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