Massachusetts 2023-2024 Regular Session

Massachusetts Senate Bill S1767 Latest Draft

Bill / Introduced Version Filed 02/16/2023

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SENATE DOCKET, NO. 2409       FILED ON: 1/20/2023
SENATE . . . . . . . . . . . . . . No. 1767
The Commonwealth of Massachusetts
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PRESENTED BY:
Nick Collins
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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:
The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
An Act relative to small businesses and homeowners.
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PETITION OF:
NAME:DISTRICT/ADDRESS :Nick CollinsFirst Suffolk 1 of 1
SENATE DOCKET, NO. 2409       FILED ON: 1/20/2023
SENATE . . . . . . . . . . . . . . No. 1767
By Mr. Collins, a petition (accompanied by bill, Senate, No. 1767) of Nick Collins for legislation 
relative to small businesses and homeowners. Revenue.
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Third General Court
(2023-2024)
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An Act relative to small businesses and homeowners.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority 
of the same, as follows:
1 Income generated from one-time sales of small businesses of residential properties shall 
2be exempt of the application of the surtax XLIV of the Massachusetts constitution as most 
3recently amended.