Massachusetts 2023-2024 Regular Session

Massachusetts Senate Bill S1764

Introduced
2/16/23  

Caption

Creating a pilot program to enhance economic and community development through live theatrical arts

Impact

If passed, the bill would create a specific tax credit system. Theater companies could receive a tax credit of up to 35% for in-state labor costs and 25% for production and transportation expenditures, capped at $5 million per year in total credits. This framework encourages both local and national theater productions to engage with Massachusetts’ resources and infrastructure, thus bolstering local economies and creating employment opportunities in the arts sector.

Summary

Bill S1764, also known as the Live Theater Tax Credit Bill, proposes the establishment of a pilot program aimed at enhancing economic and community development through investments in the theatrical arts. The central provision of the bill offers tax credits to live theater companies that collaborate with Massachusetts-based venues. This initiative is designed to support pre-Broadway productions, national tour launches, and off-Broadway shows. The goal is not only to promote live performances within the state but also to potentially increase tourism and local spending related to theater productions.

Contention

While the bill has the potential to boost the local economy significantly, it is likely to encounter debate concerning the allocation of public funds for the arts. Some legislators may argue that the funding should be allocated to essential services such as education and healthcare rather than arts programs. Additionally, community stakeholders may have differing views on prioritizing funding for the arts compared to other forms of community development, potentially leading to a divide between advocates for cultural initiatives and those focused on broader social issues.

Companion Bills

MA H2711

Similar To Creating a pilot program to enhance economic and community development through live theatrical arts

MA H3849

Similar To Relative to a four-day work week pilot program

MA H4279

Similar To Relative to a four-day work week pilot program

Previously Filed As

MA S501

Relative to the annual street listing

MA S918

Relative to due process

MA S1973

Relative to diversity, equity, and inclusion

MA S1289

Clarifying mandatory overtime protections

MA S408

Relative to the annual street listing

MA S1767

Relative to small businesses and homeowners

MA S1975

Relative to property rights

MA S1803

Relative to non-clerical workers of the Massachusetts Water Resources Authority

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Relative to fair elections