Massachusetts 2023-2024 Regular Session

Massachusetts House Bill H5045 Compare Versions

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

Old	New	Differences
1	1	HOUSE . . . . . . . . No. 5045
2	2	The Commonwealth of Massachusetts
3	3	________________________________________
4	4	HOUSE OF REPRESENTATIVES , September 12, 2024.
5	5	The committee on Revenue, to whom were referred the petition
6	6	(accompanied by bill, Senate, No. 1760) of Michael D. Brady for
7	7	legislation to establish a municipal tax assessment increase limit; the
8	8	petition (accompanied by bill, Senate, No. 1762) of William N.
9	9	Brownsberger for legislation to authorize a local affordable housing
10	10	surcharge; the petition (accompanied by bill, Senate, No. 1771) of Joanne
11	11	M. Comerford, Patricia D. Jehlen, Sal N. DiDomenico, Michael J. Barrett
12	12	and other members of the General Court for legislation to grant a local
13	13	option for a real estate transfer fee to fund affordable housing; the petition
14	14	(accompanied by bill, Senate, No. 1773) of Cynthia Stone Creem for
15	15	legislation relative to a local option excise on the sale of alcoholic
16	16	beverages for municipal substance abuse prevention and public health
17	17	programs; the petition (accompanied by bill, Senate, No. 1786) of Julian
18	18	Cyr for legislation relative to a local option real estate transfer fee to
19	19	create and preserve housing; the petition (accompanied by bill, Senate,
20	20	No. 1789) of Sal N. DiDomenico, Michael O. Moore, Joanne M.
21	21	Comerford, James B. Eldridge and other members of the General Court
22	22	for legislation to promote high-impact community investment; the petition
23	23	(accompanied by bill, Senate, No. 1795) of Lydia Edwards, Sal N.
24	24	DiDomenico, Patrick M. O'Connor and Michael O. Moore for legislation
25	25	to provide a local option incentivizing landlords to rent unsubsidized
26	26	properties at below market rent (good landlord tax credit); the petition
27	27	(accompanied by bill, Senate, No. 1799) of James B. Eldridge, Vanna
28	28	Howard, Sal N. DiDomenico, Joanne M. Comerford and other members of
29	29	the General Court for legislation relative to the imposition of an excise tax
30	30	to provide for climate change adaptation infrastructure and affordable
31	31	housing investments in the Commonwealth; the petition (accompanied by
32	32	bill, Senate, No. 1800) of James B. Eldridge and Lydia Edwards for
33	33	legislation to allow cities and towns to increase the local tax rate on meals;
34	34	the petition (accompanied by bill, Senate, No. 1837) of Adam Gomez and
35	35	Carlos González for legislation to establish fairness for agricultural laborers; the petition (accompanied by bill, Senate, No. 1838) of Adam
36	36	Gomez and Adam Scanlon for legislation to establish a tax credit for
37	37	veteran license plates; the petition (accompanied by bill, Senate, No.
38	38	1839) of Adam Gomez and Adam Scanlon for legislation to provide tax
39	39	relief for low-income veterans; the petition (accompanied by bill, Senate,
40	40	No. 1864) of Jason M. Lewis for legislation relative to a universal basic
41	41	income pilot; the petition (accompanied by bill, Senate, No. 1904) of
42	42	Patrick M. O'Connor for legislation to establish a tax credit for
43	43	employment of veterans; the petition (accompanied by bill, Senate, No.
44	44	1914) of Patrick M. O'Connor for legislation relative to property taxes and
45	45	senior citizens; the petition (accompanied by bill, Senate, No. 1961) of
46	46	John C. Velis for legislation relative to effective dates of property taxes;
47	47	the petition (accompanied by bill, House, No. 2701) of Bruce J. Ayers
48	48	relative to certain sales tax exemptions for veterans’ organizations; the
49	49	petition (accompanied by bill, House, No. 2702) of Bruce J. Ayers relative
50	50	to providing tax processing and filing assistance for certain disabled
51	51	veterans; the petition (accompanied by bill, House, No. 2712) of David
52	52	Biele for legislation to further regulate certain rental property tax credits;
53	53	the petition (accompanied by bill, House, No. 2729) of Simon Cataldo,
54	54	Carmine Lawrence Gentile and Michael J. Barrett (by vote of the town)
55	55	that town of Concord be authorized to establish a building permit fee
56	56	surcharge for affordable housing in said town; the petition (accompanied
57	57	by bill, House, No. 2730) of Simon Cataldo, Carmine Lawrence Gentile
58	58	and Michael J. Barrett (by vote of the town) that the town of Concord be
59	59	authorized to establish a real estate transfer fee upon the transfer of
60	60	property in said town; the petition (accompanied by bill, House, No. 2733)
61	61	of Tackey Chan for legislation to provide an income tax exemption for
62	62	families caring for their elderly relatives at home; the petition
63	63	(accompanied by bill, House, No. 2747) of Mike Connolly and others for
64	64	legislation to support affordable housing with a local option for a fee to be
65	65	applied to certain real estate transactions; the petition (accompanied by
66	66	bill, House, No. 2749) of Mike Connolly and Diana DiZoglio (State
67	67	Auditor) relative to the state auditor’s access to tax returns and related tax
68	68	records already in the possession of the Department of Revenue; the
69	69	petition (accompanied by bill, House, No. 2788) of Dylan A. Fernandes
70	70	and Lydia Edwards relative to empowering cities and towns to impose a
71	71	mansion fee to support affordable housing; the petition (accompanied by
72	72	bill, House, No. 2793) of Brandy Fluker Oakley and others (with the
73	73	approval of the mayor and city council) relative to real estate transfer fees
74	74	and senior property tax relief in the city of Boston; the petition (accompanied by bill, House, No. 2800) of William C. Galvin relative to
75	75	vehicle registration fees and sales taxes for disabled veterans; the joint
76	76	petition (accompanied by bill, House, No. 2801) of Sean Garballey, Cindy
77	77	F. Friedman and David M. Rogers (by vote of the town) that the town of
78	78	Arlington be authorized to establish a real estate transfer fee upon the
79	79	transfer of property in said town; the petition (accompanied by bill, House,
80	80	No. 2812) of Carlos González and others relative to providing certain tax
81	81	credits for employers of agricultural workers and labor rights for
82	82	agricultural laborers; the petition (accompanied by bill, House, No. 2817)
83	83	of Kenneth I. Gordon and Mathew J. Muratore relative to the rate of
84	84	interest applied to judgements for tax abatements on personal property; the
85	85	petition (accompanied by bill, House, No. 2835) of Steven S. Howitt,
86	86	Kelly W. Pease and Joseph D. McKenna for legislation to establish a
87	87	senior citizen volunteer property tax reduction; the petition (accompanied
88	88	by bill, House, No. 2838) of Daniel J. Hunt relative to exempting certain
89	89	veterans’ organizations from state and local meals tax; the petition
90	90	(accompanied by bill, House, No. 2840) of Bradley H. Jones, Jr., Donald
91	91	H. Wong and others relative to motor vehicle excise tax exemptions for
92	92	100 percent disabled veterans; the petition (accompanied by bill, House,
93	93	No. 2858) of Sally P. Kerans for legislation to allow cities and towns to
94	94	increase the local tax rate on meals; the petition (accompanied by bill,
95	95	House, No. 2870) of David Paul Linsky for legislation to exempt the
96	96	pensions of certain veterans from the income tax laws of the
97	97	Commonwealth; the petition (accompanied by bill, House, No. 2874) of
98	98	Kate Lipper-Garabedian, Ruth B. Balser and James B. Eldridge relative to
99	99	the taxation of accessible dwellings for older adults and people with
100	100	disabilities; the petition (accompanied by bill, House, No. 2876) of Jay D.
101	101	Livingstone and others relative to the community investment tax credit;
102	102	the petition (accompanied by bill, House, No. 2879) of Jay D. Livingstone
103	103	for legislation to authorize a local affordable housing surcharge; the
104	104	petition (accompanied by bill, House, No. 2882) of Adrian C. Madaro
105	105	relative to promoting housing affordability through tax relief; the petition
106	106	(accompanied by bill, House, No. 2891) of Rita A. Mendes and Michelle
107	107	M. DuBois relative to establishing a municipal tax assessment increase
108	108	limit; the petition (accompanied by bill, House, No. 2893) of Samantha
109	109	Montaño and others relative to freezing of the rate and valuation of taxes
110	110	on real income to protect elder housing; the petition (accompanied by bill,
111	111	House, No. 2894) of Samantha Montaño and others for legislation to
112	112	increase the deeds excise to fund emergency assistance needs of certain
113	113	low income tenants and homeowners; the petition (accompanied by bill, House, No. 2915) of Sarah K. Peake (by vote of the town) that the town of
114	114	Chatham be authorized to establish a real property transfer fee in said
115	115	town; the petition (accompanied by bill, House, No. 2916) of Sarah K.
116	116	Peake (by vote of the town) that the town of Provincetown be authorized
117	117	to impose a real estate transfer fee; the petition (accompanied by bill,
118	118	House, No. 2923) of Smitty Pignatelli, Tommy Vitolo and others for
119	119	legislation to establish a local option gas tax; the petition (accompanied by
120	120	bill, House, No. 2943) of Adam Scanlon, Simon Cataldo and others
121	121	relative to excise taxes on motor vehicles for low-income veterans; the
122	122	petition (accompanied by bill, House, No. 2948) of Adam Scanlon and
123	123	others relative to establishing a tax credit for veterans' license plates; the
124	124	petition (accompanied by bill, House, No. 2950) of Todd M. Smola for
125	125	legislation to exempt certain disabled service-connected veterans from
126	126	payment of the motor vehicle excise tax; the petition (accompanied by bill,
127	127	House, No. 2969) of Andres X. Vargas and Patrick M. O'Connor relative
128	128	to providing for a local option tax credit for certain landlords; the petition
129	129	(accompanied by bill, House, No. 3661) of Carol A. Doherty and others
130	130	for legislation to establish a tax exemption for pension income for certain
131	131	senior citizens; the petition (accompanied by bill, House, No. 3665) of
132	132	Sarah K. Peake (by vote of the town) that the town of Wellfleet be
133	133	authorized to establish a real estate transfer fee in said town; the petition
134	134	(accompanied by bill, House, No. 3733) of Manny Cruz (with the approval
135	135	of the mayor and city council) relative to providing for payments in lieu of
136	136	taxes by the South Essex sewerage district in the city of Salem; the joint
137	137	petition (accompanied by bill, House, No. 3734) of Mindy Domb and
138	138	Joanne M. Comerford (by vote of the town) that the city known as the
139	139	town of Amherst be authorized to establish a real estate transfer fee in said
140	140	town; the joint petition (accompanied by bill, House, No. 3736) of Sarah
141	141	K. Peake and Julian Cyr (by vote of the town) that the town of Truro be
142	142	authorized to impose a 0.5% real estate transfer fee in said town; the
143	143	petition (accompanied by bill, House, No. 3845) of Mike Connolly and
144	144	Erika Uyterhoeven (with the approval of the mayor and city council) that
145	145	the city of Somerville be authorized to establish a real estate transfer fee
146	146	on certain real estate transactions in said city; the petition (accompanied
147	147	by bill, House, No. 4000) of Michelle L. Ciccolo and Walter F. Timilty for
148	148	legislation to establish a local option municipal excise tax on certain
149	149	unused utility corridors; the petition (accompanied by bill, House, No.
150	150	4063) of Marjorie C. Decker for legislation to authorize the city of
151	151	Cambridge to impose a real estate transfer fee; the petition (accompanied
152	152	by bill, House, No. 4151) of Dylan A. Fernandes and Julian Cyr relative to authorizing the town of Nantucket to impose a real estate transfer fee for
153	153	affordable and workforce housing; the petition (accompanied by bill,
154	154	House. No. 4271) of James Arciero and Peter Barbella relative to local
155	155	taxes based on personal or business income instead of local real property
156	156	taxes; the petition (accompanied by bill, House, No. 4524) of Marjorie C.
157	157	Decker relative to annual lists and manufacturing corporations; the joint
158	158	petition (accompanied by bill, House, No. 4575) of David M. Rogers and
159	159	William N. Brownsberger (by vote of the town) that the town of Belmont
160	160	be authorized to update the tax treatment of recreational lands in said
161	161	town; the petition (accompanied by bill, House, No. 4827) of David T.
162	162	Vieira and Dylan A. Fernandes (by vote of the town) that the town of
163	163	Falmouth be authorized to establish a real estate transfer fee upon the
164	164	transfer of residential property in said town for the purpose of funding
165	165	affordable housing; and the petition (accompanied by bill, House, No.
166	166	4830) of James K. Hawkins for legislation to establish an excise tax for
167	167	certain applicable taxpayers in excess of the maximum permissible for
168	168	single-family residences, reports recommending that the accompanying
169	169	order (House, No. 5045) ought to be adopted [Senator Fattman and
170	170	Representative Uyterhoeven of Somerville dissent].
171	171	For the committee,
172	172	MARK J. CUSACK. HOUSE . . . . . . . . . . . . . . . No. 5045
173	173	The Commonwealth of Massachusetts
174	174	House of Representatives, September 12, 2024.
175	175	Ordered, That the committee on Revenue be authorized to sit during a recess of the
176	176	General Court to make an investigation and study of Senate documents numbered 1760, 1762,
177	177	1771, 1773, 1786, 1789, 1795, 1799, 1800, 1837, 1838, 1839, 1864, 1904, 1914 and 1961 and
178	178	House documents numbered 2701, 2702, 2712, 2729, 2730, 2733, 2747, 2749, 2788, 2793, 2800,
179	179	2801, 2812, 2817, 2835, 2838, 2840, 2858, 2870, 2874, 2876, 2879, 2882, 2891, 2893, 2894,
180	180	2915, 2916, 2923, 2943, 2948, 2950, 2969, 3661, 3665, 3733, 3734, 3736, 3845, 4000, 4063,
181	181	4151, 4271, 4524, 4575, 4827 and 4830, relative to veterans and real estate transfer fees.
182	182	Said committee shall report to the General Court the results of its investigation and study
183	183	and its recommendations, if any, together with drafts of legislation necessary to carry such
184	184	recommendations into effect, by filing the same with the Clerk of the House of Representatives
185	185	on or before December 31, 2024.