HOUSE . . . . . . . . No. 5045
The Commonwealth of Massachusetts
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HOUSE OF REPRESENTATIVES , September 12, 2024.
The committee on Revenue, to whom were referred the petition
(accompanied by bill, Senate, No. 1760) of Michael D. Brady for
legislation to establish a municipal tax assessment increase limit; the
petition (accompanied by bill, Senate, No. 1762) of William N.
Brownsberger for legislation to authorize a local affordable housing
surcharge; the petition (accompanied by bill, Senate, No. 1771) of Joanne
M. Comerford, Patricia D. Jehlen, Sal N. DiDomenico, Michael J. Barrett
and other members of the General Court for legislation to grant a local
option for a real estate transfer fee to fund affordable housing; the petition
(accompanied by bill, Senate, No. 1773) of Cynthia Stone Creem for
legislation relative to a local option excise on the sale of alcoholic
beverages for municipal substance abuse prevention and public health
programs; the petition (accompanied by bill, Senate, No. 1786) of Julian
Cyr for legislation relative to a local option real estate transfer fee to
create and preserve housing; the petition (accompanied by bill, Senate,
No. 1789) of Sal N. DiDomenico, Michael O. Moore, Joanne M.
Comerford, James B. Eldridge and other members of the General Court
for legislation to promote high-impact community investment; the petition
(accompanied by bill, Senate, No. 1795) of Lydia Edwards, Sal N.
DiDomenico, Patrick M. O'Connor and Michael O. Moore for legislation
to provide a local option incentivizing landlords to rent unsubsidized
properties at below market rent (good landlord tax credit); the petition
(accompanied by bill, Senate, No. 1799) of James B. Eldridge, Vanna
Howard, Sal N. DiDomenico, Joanne M. Comerford and other members of
the General Court for legislation relative to the imposition of an excise tax
to provide for climate change adaptation infrastructure and affordable
housing investments in the Commonwealth; the petition (accompanied by
bill, Senate, No. 1800) of James B. Eldridge and Lydia Edwards for
legislation to allow cities and towns to increase the local tax rate on meals;
the petition (accompanied by bill, Senate, No. 1837) of Adam Gomez and
Carlos González for legislation to establish fairness for agricultural laborers; the petition (accompanied by bill, Senate, No. 1838) of Adam
Gomez and Adam Scanlon for legislation to establish a tax credit for
veteran license plates; the petition (accompanied by bill, Senate, No.
1839) of Adam Gomez and Adam Scanlon for legislation to provide tax
relief for low-income veterans; the petition (accompanied by bill, Senate,
No. 1864) of Jason M. Lewis for legislation relative to a universal basic
income pilot; the petition (accompanied by bill, Senate, No. 1904) of
Patrick M. O'Connor for legislation to establish a tax credit for
employment of veterans; the petition (accompanied by bill, Senate, No.
1914) of Patrick M. O'Connor for legislation relative to property taxes and
senior citizens; the petition (accompanied by bill, Senate, No. 1961) of
John C. Velis for legislation relative to effective dates of property taxes;
the petition (accompanied by bill, House, No. 2701) of Bruce J. Ayers
relative to certain sales tax exemptions for veterans’ organizations; the
petition (accompanied by bill, House, No. 2702) of Bruce J. Ayers relative
to providing tax processing and filing assistance for certain disabled
veterans; the petition (accompanied by bill, House, No. 2712) of David
Biele for legislation to further regulate certain rental property tax credits;
the petition (accompanied by bill, House, No. 2729) of Simon Cataldo,
Carmine Lawrence Gentile and Michael J. Barrett (by vote of the town)
that town of Concord be authorized to establish a building permit fee
surcharge for affordable housing in said town; the petition (accompanied
by bill, House, No. 2730) of Simon Cataldo, Carmine Lawrence Gentile
and Michael J. Barrett (by vote of the town) that the town of Concord be
authorized to establish a real estate transfer fee upon the transfer of
property in said town; the petition (accompanied by bill, House, No. 2733)
of Tackey Chan for legislation to provide an income tax exemption for
families caring for their elderly relatives at home; the petition
(accompanied by bill, House, No. 2747) of Mike Connolly and others for
legislation to support affordable housing with a local option for a fee to be
applied to certain real estate transactions; the petition (accompanied by
bill, House, No. 2749) of Mike Connolly and Diana DiZoglio (State
Auditor) relative to the state auditor’s access to tax returns and related tax
records already in the possession of the Department of Revenue; the
petition (accompanied by bill, House, No. 2788) of Dylan A. Fernandes
and Lydia Edwards relative to empowering cities and towns to impose a
mansion fee to support affordable housing; the petition (accompanied by
bill, House, No. 2793) of Brandy Fluker Oakley and others (with the
approval of the mayor and city council) relative to real estate transfer fees
and senior property tax relief in the city of Boston; the petition (accompanied by bill, House, No. 2800) of William C. Galvin relative to
vehicle registration fees and sales taxes for disabled veterans; the joint
petition (accompanied by bill, House, No. 2801) of Sean Garballey, Cindy
F. Friedman and David M. Rogers (by vote of the town) that the town of
Arlington be authorized to establish a real estate transfer fee upon the
transfer of property in said town; the petition (accompanied by bill, House,
No. 2812) of Carlos González and others relative to providing certain tax
credits for employers of agricultural workers and labor rights for
agricultural laborers; the petition (accompanied by bill, House, No. 2817)
of Kenneth I. Gordon and Mathew J. Muratore relative to the rate of
interest applied to judgements for tax abatements on personal property; the
petition (accompanied by bill, House, No. 2835) of Steven S. Howitt,
Kelly W. Pease and Joseph D. McKenna for legislation to establish a
senior citizen volunteer property tax reduction; the petition (accompanied
by bill, House, No. 2838) of Daniel J. Hunt relative to exempting certain
veterans’ organizations from state and local meals tax; the petition
(accompanied by bill, House, No. 2840) of Bradley H. Jones, Jr., Donald
H. Wong and others relative to motor vehicle excise tax exemptions for
100 percent disabled veterans; the petition (accompanied by bill, House,
No. 2858) of Sally P. Kerans for legislation to allow cities and towns to
increase the local tax rate on meals; the petition (accompanied by bill,
House, No. 2870) of David Paul Linsky for legislation to exempt the
pensions of certain veterans from the income tax laws of the
Commonwealth; the petition (accompanied by bill, House, No. 2874) of
Kate Lipper-Garabedian, Ruth B. Balser and James B. Eldridge relative to
the taxation of accessible dwellings for older adults and people with
disabilities; the petition (accompanied by bill, House, No. 2876) of Jay D.
Livingstone and others relative to the community investment tax credit;
the petition (accompanied by bill, House, No. 2879) of Jay D. Livingstone
for legislation to authorize a local affordable housing surcharge; the
petition (accompanied by bill, House, No. 2882) of Adrian C. Madaro
relative to promoting housing affordability through tax relief; the petition
(accompanied by bill, House, No. 2891) of Rita A. Mendes and Michelle
M. DuBois relative to establishing a municipal tax assessment increase
limit; the petition (accompanied by bill, House, No. 2893) of Samantha
Montaño and others relative to freezing of the rate and valuation of taxes
on real income to protect elder housing; the petition (accompanied by bill,
House, No. 2894) of Samantha Montaño and others for legislation to
increase the deeds excise to fund emergency assistance needs of certain
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
Chatham be authorized to establish a real property transfer fee in said
town; the petition (accompanied by bill, House, No. 2916) of Sarah K.
Peake (by vote of the town) that the town of Provincetown be authorized
to impose a real estate transfer fee; the petition (accompanied by bill,
House, No. 2923) of Smitty Pignatelli, Tommy Vitolo and others for
legislation to establish a local option gas tax; the petition (accompanied by
bill, House, No. 2943) of Adam Scanlon, Simon Cataldo and others
relative to excise taxes on motor vehicles for low-income veterans; the
petition (accompanied by bill, House, No. 2948) of Adam Scanlon and
others relative to establishing a tax credit for veterans' license plates; the
petition (accompanied by bill, House, No. 2950) of Todd M. Smola for
legislation to exempt certain disabled service-connected veterans from
payment of the motor vehicle excise tax; the petition (accompanied by bill,
House, No. 2969) of Andres X. Vargas and Patrick M. O'Connor relative
to providing for a local option tax credit for certain landlords; the petition
(accompanied by bill, House, No. 3661) of Carol A. Doherty and others
for legislation to establish a tax exemption for pension income for certain
senior citizens; the petition (accompanied by bill, House, No. 3665) of
Sarah K. Peake (by vote of the town) that the town of Wellfleet be
authorized to establish a real estate transfer fee in said town; the petition
(accompanied by bill, House, No. 3733) of Manny Cruz (with the approval
of the mayor and city council) relative to providing for payments in lieu of
taxes by the South Essex sewerage district in the city of Salem; the joint
petition (accompanied by bill, House, No. 3734) of Mindy Domb and
Joanne M. Comerford (by vote of the town) that the city known as the
town of Amherst be authorized to establish a real estate transfer fee in said
town; the joint petition (accompanied by bill, House, No. 3736) of Sarah
K. Peake and Julian Cyr (by vote of the town) that the town of Truro be
authorized to impose a 0.5% real estate transfer fee in said town; the
petition (accompanied by bill, House, No. 3845) of Mike Connolly and
Erika Uyterhoeven (with the approval of the mayor and city council) that
the city of Somerville be authorized to establish a real estate transfer fee
on certain real estate transactions in said city; the petition (accompanied
by bill, House, No. 4000) of Michelle L. Ciccolo and Walter F. Timilty for
legislation to establish a local option municipal excise tax on certain
unused utility corridors; the petition (accompanied by bill, House, No.
4063) of Marjorie C. Decker for legislation to authorize the city of
Cambridge to impose a real estate transfer fee; the petition (accompanied
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
affordable and workforce housing; the petition (accompanied by bill,
House. No. 4271) of James Arciero and Peter Barbella relative to local
taxes based on personal or business income instead of local real property
taxes; the petition (accompanied by bill, House, No. 4524) of Marjorie C.
Decker relative to annual lists and manufacturing corporations; the joint
petition (accompanied by bill, House, No. 4575) of David M. Rogers and
William N. Brownsberger (by vote of the town) that the town of Belmont
be authorized to update the tax treatment of recreational lands in said
town; the petition (accompanied by bill, House, No. 4827) of David T.
Vieira and Dylan A. Fernandes (by vote of the town) that the town of
Falmouth be authorized to establish a real estate transfer fee upon the
transfer of residential property in said town for the purpose of funding
affordable housing; and the petition (accompanied by bill, House, No.
4830) of James K. Hawkins for legislation to establish an excise tax for
certain applicable taxpayers in excess of the maximum permissible for
single-family residences, reports recommending that the accompanying
order (House, No. 5045) ought to be adopted [Senator Fattman and
Representative Uyterhoeven of Somerville dissent].
For the committee,
MARK J. CUSACK. HOUSE . . . . . . . . . . . . . . . No. 5045
The Commonwealth of Massachusetts
House of Representatives, September 12, 2024.
Ordered, That the committee on Revenue be authorized to sit during a recess of the
General Court to make an investigation and study of Senate documents numbered 1760, 1762,
1771, 1773, 1786, 1789, 1795, 1799, 1800, 1837, 1838, 1839, 1864, 1904, 1914 and 1961 and
House documents numbered 2701, 2702, 2712, 2729, 2730, 2733, 2747, 2749, 2788, 2793, 2800,
2801, 2812, 2817, 2835, 2838, 2840, 2858, 2870, 2874, 2876, 2879, 2882, 2891, 2893, 2894,
2915, 2916, 2923, 2943, 2948, 2950, 2969, 3661, 3665, 3733, 3734, 3736, 3845, 4000, 4063,
4151, 4271, 4524, 4575, 4827 and 4830, relative to veterans and real estate transfer fees.
Said committee shall report to the General Court the results of its investigation and study
and its recommendations, if any, together with drafts of legislation necessary to carry such
recommendations into effect, by filing the same with the Clerk of the House of Representatives
on or before December 31, 2024.