Massachusetts 2023-2024 Regular Session

Massachusetts Senate Bill S1924 Compare Versions

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

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1	1	1 of 1
2	2	SENATE DOCKET, NO. 373 FILED ON: 1/13/2023
3	3	SENATE . . . . . . . . . . . . . . No. 1924
4	4	The Commonwealth of Massachusetts
5	5	_________________
6	6	PRESENTED BY:
7	7	Rebecca L. Rausch
8	8	_________________
9	9	To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
10	10	Court assembled:
11	11	The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
12	12	An Act relative to mental health promotion through realistic advertising images.
13	13	_______________
14	14	PETITION OF:
15	15	NAME:DISTRICT/ADDRESS :Rebecca L. RauschNorfolk, Worcester and Middlesex 1 of 4
16	16	SENATE DOCKET, NO. 373 FILED ON: 1/13/2023
17	17	SENATE . . . . . . . . . . . . . . No. 1924
18	18	By Ms. Rausch, a petition (accompanied by bill, Senate, No. 1924) of Rebecca L. Rausch for
19	19	legislation relative to mental health promotion through realistic advertising images. Revenue.
20	20	The Commonwealth of Massachusetts
21	21	_______________
22	22	In the One Hundred and Ninety-Third General Court
23	23	(2023-2024)
24	24	_______________
25	25	An Act relative to mental health promotion through realistic advertising images.
26	26	Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
27	27	of the same, as follows:
28	28	1 SECTION 1. Chapter 62 of the General Laws is hereby amended by inserting after
29	29	2section 6M the following section:-
30	30	3 Section 6O. (a) As used in this section the following words, unless the context clearly
31	31	4requires otherwise, shall have the following meanings:—
32	32	5 “Advertising,” a printed or televisual representation made for the purpose of promoting
33	33	6the use or sale of a product or service by the producer, manufacturer, distributer, seller or any
34	34	7other person with a commercial interest in the product or service.
35	35	8 “Digitally unaltered images,” visual depictions of human models to which computer-
36	36	9enabled postproduction editing techniques have not been applied, including without limitation
37	37	10the deliberate alteration of natural body size, body shape, skin tone, skin texture, or the use of
38	38	11digital airbrush techniques. 2 of 4
39	39	12 “Qualifying business,” business which: (i) generates not less than $100,000 in annual
40	40	13revenue from activities conducted in the commonwealth; and (ii) is engaged in the production,
41	41	14manufacture, distribution, or sale of cosmetics, clothing, or products intended for use in personal
42	42	15hygiene and grooming.
43	43	16 (b) A taxpayer engaged in qualifying business shall be allowed a credit against the taxes
44	44	17imposed by this chapter for the costs of advertising campaigns which feature digitally unaltered
45	45	18images of human models. The credit shall be equal to 1 per cent of the costs of media purchases
46	46	19associated with a qualifying advertising campaign, provided that said credit shall not exceed
47	47	20$10,000 in any tax year.
48	48	21 (c) The department of revenue, in consultation with the department of public health, shall
49	49	22promulgate by regulation criteria for eligibility for the credit provided under this section.
50	50	23 (d) Digitally unaltered advertising campaign credits allowed to a taxpayer under this
51	51	24section shall be allowed for the taxable year in which the advertising campaign is conducted;
52	52	25provided, however, that a tax credit allowed under this section shall not reduce the tax owed
53	53	26below zero. A taxpayer allowed a credit under this section may carry over and apply those
54	54	27credits which exceed the taxpayer’s liability for a taxable year against the taxpayer's tax liability
55	55	28in any of the succeeding 5 tax years, provided that said taxpayer maintains continued compliance
56	56	29with the eligibility criteria set forth pursuant to subsection (c).
57	57	30 SECTION 2. Section 6O of chapter 62 of the General Laws is hereby repealed.
58	58	31 SECTION 3. Chapter 63 of the General Laws is hereby amended by inserting after
59	59	32section 38HH the following section:- 3 of 4
60	60	33 Section 38II. (a) As used in this section the following words, unless the context clearly
61	61	34requires otherwise, shall have the following meanings:—
62	62	35 “Advertising,” a printed or televisual representation made for the purpose of promoting
63	63	36the use or sale of a product or service by the producer, manufacturer, distributer, seller or any
64	64	37other person with a commercial interest in the product or service.
65	65	38 “Digitally unaltered images,” visual depictions of human models to which computer-
66	66	39enabled postproduction editing techniques have not been applied, including without limitation
67	67	40the deliberate alteration of natural body size, body shape, skin tone, skin texture, or the use of
68	68	41digital airbrush techniques.
69	69	42 "Qualifying business,” a business corporation which: (i) generates not less than $100,000
70	70	43in annual revenue from activities conducted in the commonwealth; and (ii) is engaged in the
71	71	44production, manufacture, distribution, or sale of cosmetics, clothing, or products intended for use
72	72	45in personal hygiene and grooming.
73	73	46 (b) A qualifying business shall be allowed a credit against the taxes imposed by this
74	74	47chapter for the costs of advertising campaigns which feature digitally unaltered images of human
75	75	48models. The credit shall be equal to 1 per cent of the costs of media purchases associated with a
76	76	49qualifying advertising campaign, provided that said credit shall not exceed $10,000 in any tax
77	77	50year.
78	78	51 (c) The department of revenue, in consultation with the department of public health, shall
79	79	52determine the criteria for eligibility for the credit and the criteria to be set forth in regulations
80	80	53promulgated under this section. 4 of 4
81	81	54 (d) The credit allowed in this section for any taxable year shall not reduce the excise to
82	82	55less than the amount due under subsection (b) of section 39, section 67 or any other applicable
83	83	56section.
84	84	57 (e) Digitally unaltered advertising campaign tax credits allowed to a qualifying business
85	85	58under this section shall be allowed for the taxable year in which the advertising campaign is
86	86	59conducted. A taxpayer allowed a credit under this section may carry over and apply those credits
87	87	60which exceed the taxpayer’s liability for a taxable year against the taxpayer's tax liability in any
88	88	61of the succeeding 5 tax years, provided that said taxpayer maintains continued compliance with
89	89	62the eligibility criteria set forth pursuant to subsection (c).
90	90	63 SECTION 4. Section 38II of chapter 63 of the General Laws is hereby repealed.
91	91	64 SECTION 5. Sections 2 and 4 shall take effect on December 31, 2025.